[Appendix]
[Detailed Budget Estimates by Agency]
[Department of the Treasury]
[From the U.S. Government Publishing 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] Freedman's Bank Building; 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, including
         technical assistance to [Puerto Rico] state and local entities; terrorism and financial intelligence activities; and Treasury-wide management policies and programs activities, [$222,500,000] $334,376,000: Provided, That of the amount appropriated under this headingâ
      
      (1) Not less than $117,000,000 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;
      (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; and
      
      ([3]4) not to exceed [$22,200,000] $22,000,000 shall remain available until September 30, [2017]2018, forâ
      
      (A) the Treasury-wide Financial Statement Audit and Internal Control Program;
      (B) information technology modernization requirements;
      (C) [the audit, oversight, and administration of the Gulf Coast Restoration Trust Fund; and] support for the Office of Terrorism and Financial Intelligence;
      (D) the development and implementation of programs within the Office of Critical Infrastructure Protection and Compliance
         Policy, including entering into cooperative agreements; and
      (E) international operations:
      Provided further, That, in addition to the amount otherwise made available under this heading, $7,000,000 shall remain available
            until September 30, 2018, 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, 2016.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0101â0â1â803
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Executive Direction
                  35
                  38
                  38
               
               
                  0002
                  International Affairs and Economic Policy
                  57
                  59
                  59
               
               
                  0003
                  Domestic Finance and Tax Policy
                  77
                  85
                  76
               
               
                  0004
                  Terrorism and Financial Intelligence
                  
                  
                  117
               
               
                  0005
                  Treasury-wide Management and Programs
                  36
                  41
                  44
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0100
                  Subtotal, Direct programs
                  205
                  223
                  334
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  205
                  223
                  334
               
               
                  0811
                  Salaries and Expenses (Reimbursable)
                  123
                  123
                  103
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  328
                  346
                  437
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  18
                  22
                  22
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  18
                  22
                  22
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  210
                  223
                  334
               
               
                  1121
                  Appropriations transferred from other acct [020â8625]
                  
                  
                  7
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  210
                  223
                  341
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  76
                  123
                  103
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  47
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  123
                  123
                  103
               
               
                  1900
                  Budget authority (total)
                  333
                  346
                  444
               
               
                  1930
                  Total budgetary resources available
                  351
                  368
                  466
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â1
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  22
                  22
                  29
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  111
                  95
                  38
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  328
                  346
                  437
               
               
                  3011
                  Obligations incurred, expired accounts
                  5
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â340
                  â403
                  â455
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â9
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  95
                  38
                  20
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â49
                  â61
                  â61
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â47
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  35
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â61
                  â61
                  â61
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  62
                  34
                  â23
               
               
                  3200
                  Obligated balance, end of year
                  34
                  â23
                  â41
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  333
                  346
                  444
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  260
                  317
                  400
               
               
                  4011
                  Outlays from discretionary balances
                  80
                  86
                  55
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  340
                  403
                  455
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â110
                  â123
                  â103
               
               
                  4033
                  Non-Federal sources
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â111
                  â123
                  â103
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â47
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  35
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  â12
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  210
                  223
                  341
               
               
                  4080
                  Outlays, net (discretionary)
                  229
                  280
                  352
               
               
                  4180
                  Budget authority, net (total)
                  210
                  223
                  341
               
               
                  4190
                  Outlays, net (total)
                  229
                  280
                  352
               
               
                  
                     
                  
               
            
         
      
      
         Departmental Offices, 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 Budget continues to propose to fund the Office of Terrorism and Financial Intelligence
            within this account.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0101â0â1â803
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  94
                  106
                  156
               
               
                  11.3
                  Other than full-time permanent
                  2
                  2
                  2
               
               
                  11.5
                  Other personnel compensation
                  2
                  2
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  98
                  110
                  161
               
               
                  12.1
                  Civilian personnel benefits
                  28
                  31
                  47
               
               
                  21.0
                  Travel and transportation of persons
                  4
                  4
                  6
               
               
                  23.1
                  Rental payments to GSA
                  3
                  5
                  5
               
               
                  23.2
                  Rental payments to others
                  1
                  1
                  1
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  
                  6
                  6
               
               
                  25.1
                  Advisory and assistance services
                  18
                  7
                  13
               
               
                  25.2
                  Other services from non-Federal sources
                  6
                  4
                  10
               
               
                  25.3
                  Other goods and services from Federal sources
                  38
                  41
                  66
               
               
                  25.5
                  Research and development contracts
                  
                  2
                  2
               
               
                  25.7
                  Operation and maintenance of equipment
                  2
                  2
                  3
               
               
                  26.0
                  Supplies and materials
                  5
                  3
                  6
               
               
                  31.0
                  Equipment
                  4
                  6
                  7
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  207
                  222
                  333
               
               
                  99.0
                  Reimbursable obligations
                  124
                  123
                  103
               
               
                  99.5
                  Adjustment for rounding
                  â3
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  328
                  346
                  437
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0101â0â1â803
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  771
                  872
                  1,290
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  197
                  197
                  166
               
               
                  
                     
                  
               
            
         
      
         Office of Terrorism and Financial Intelligence
         salaries and expenses[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, $117,000,000: Provided, That of the amount appropriated under this heading: (1) not to exceed $27,100,000 is available for administrative expenses;
         and (2) $5,000,000, to remain available until September 30, 2017.] (Department of the Treasury Appropriations Act, 2016.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1804â0â1â803
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Terrorism and Financial Intelligence
                  112
                  117
                  
               
               
                  0811
                  Salaries and Expenses (Reimbursable)
                  7
                  7
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  119
                  124
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  
                  1
                  1
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  113
                  117
                  
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  4
                  7
                  
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  3
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  7
                  7
                  
               
               
                  1900
                  Budget authority (total)
                  120
                  124
                  
               
               
                  1930
                  Total budgetary resources available
                  120
                  125
                  1
               
               
                  
                  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
                  
                  29
                  21
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  119
                  124
                  
               
               
                  3020
                  Outlays (gross)
                  â90
                  â132
                  â21
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  29
                  21
                  
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  
                  â3
                  â3
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â3
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â3
                  â3
                  â3
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  
                  26
                  18
               
               
                  3200
                  Obligated balance, end of year
                  26
                  18
                  â3
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  120
                  124
                  
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  90
                  103
                  
               
               
                  4011
                  Outlays from discretionary balances
                  
                  29
                  21
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  90
                  132
                  21
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â4
                  â7
                  
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â3
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  113
                  117
                  
               
               
                  4080
                  Outlays, net (discretionary)
                  86
                  125
                  21
               
               
                  4180
                  Budget authority, net (total)
                  113
                  117
                  
               
               
                  4190
                  Outlays, net (total)
                  86
                  125
                  21
               
               
                  
                     
                  
               
            
         
      
      
          In 2015 and 2016, the Office of Terrorism and Financial Intelligence (TFI) was funded under a separate appropriation. The
            Budget includes TFI activities in the Departmental Offices (DO) Salaries and Expenses appropriation in 2017 to promote efficient
            budget execution. TFI was funded as part of DO in every year prior to 2015.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1804â0â1â803
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  39
                  43
                  
               
               
                  11.5
                  Other personnel compensation
                  1
                  1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  40
                  44
                  
               
               
                  12.1
                  Civilian personnel benefits
                  12
                  14
                  
               
               
                  21.0
                  Travel and transportation of persons
                  2
                  2
                  
               
               
                  25.1
                  Advisory and assistance services
                  13
                  13
                  
               
               
                  25.2
                  Other services from non-Federal sources
                  9
                  9
                  
               
               
                  25.3
                  Other goods and services from Federal sources
                  32
                  31
                  
               
               
                  26.0
                  Supplies and materials
                  2
                  2
                  
               
               
                  31.0
                  Equipment
                  1
                  1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  111
                  116
                  
               
               
                  99.0
                  Reimbursable obligations
                  7
                  7
                  
               
               
                  99.5
                  Adjustment for rounding
                  1
                  1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  119
                  124
                  
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1804â0â1â803
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  356
                  377
                  
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  29
                  29
                  
               
               
                  
                     
                  
               
            
         
      
         Cybersecurity Enhancement AccountFor salaries and expenses for enhanced cybersecurity for systems operated by the Department of the Treasury, $109,827,000,
            to remain available until September 30, 2019: Provided, That amounts made available under this heading shall be in addition
            to other amounts available to Treasury offices and bureaus for cybersecurity: Provided further, That amounts made available
            under this heading may be obligated and expended through allocation accounts available to individual offices and bureaus.
             
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1855â0â1â808
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Internal Revenue Service
                  
                  
                  62
               
               
                  0002
                  Treasury-wide
                  
                  
                  48
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  
                  
                  110
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  
                  
                  110
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  110
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  
                  
                  110
               
               
                  3020
                  Outlays (gross)
                  
                  
                  â91
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  
                  
                  19
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3200
                  Obligated balance, end of year
                  
                  
                  19
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  
                  
                  110
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  
                  
                  91
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  110
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  91
               
               
                  
                     
                  
               
            
         
      
      
         The Department of the Treasury is of enormous importance to the national and world economy, with trillions of dollars flowing
            through its information systemsâseveral of which the Administration's Cybersecurity Strategy and Implementation Plan identified
            as High Value Assets. As a result, Treasury is a constant target for sophisticated threat actors. To protect against these
            threats in a proactive and strategic way, the Budget proposes the creation of a centralized Cybersecurity Enhancement Account.
            A team, led by the Deputy Secretary, will centrally manage the account which includes initiatives with Department-wide and
            Bureau-specific impacts as well as expanding the public-private partnership with the financial services sector. For example,
            the account proposes Department-wide investments for critical improvements to the Treasury Secure Data Network and Bureau-specific
            investments for the Internal Revenue Service to bolster network security, protect and safeguard sensitive taxpayer information,
            and improve fraud detection and prevention. This centralization of funds will allow Treasury to leverage enterprise-wide services
            and capabilities across the Department.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1855â0â1â808
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  11.1
                  Personnel compensation: Full-time permanent
                  
                  
                  10
               
               
                  12.1
                  Civilian personnel benefits
                  
                  
                  3
               
               
                  25.1
                  Advisory and assistance services
                  
                  
                  14
               
               
                  25.2
                  Other services from non-Federal sources
                  
                  
                  33
               
               
                  25.3
                  Other goods and services from Federal sources
                  
                  
                  6
               
               
                  31.0
                  Equipment
                  
                  
                  42
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  
                  
                  108
               
               
                  99.5
                  Adjustment for rounding
                  
                  
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  
                  
                  110
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1855â0â1â808
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  
                  
                  86
               
               
                  
                     
                  
               
            
         
      
         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, $5,000,000, to remain available until September 30, [2018] 2019: 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, 2016.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0115â0â1â803
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Department-wide Systems and Capital Investments Programs (Direct)
                  1
                  5
                  5
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  2
                  4
                  4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  2
                  4
                  4
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  3
                  5
                  5
               
               
                  1930
                  Total budgetary resources available
                  5
                  9
                  9
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  4
                  4
                  4
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  3
                  2
                  4
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  1
                  5
                  5
               
               
                  3020
                  Outlays (gross)
                  â2
                  â3
                  â3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  2
                  4
                  6
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  3
                  2
                  4
               
               
                  3200
                  Obligated balance, end of year
                  2
                  4
                  6
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  3
                  5
                  5
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  
                  2
                  2
               
               
                  4011
                  Outlays from discretionary balances
                  2
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  2
                  3
                  3
               
               
                  4180
                  Budget authority, net (total)
                  3
                  5
                  5
               
               
                  4190
                  Outlays, net (total)
                  2
                  3
                  3
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  25.1
                  Advisory and assistance services
                  
                  1
                  
               
               
                  25.2
                  Other services from non-Federal sources
                  1
                  1
                  3
               
               
                  25.7
                  Operation and maintenance of equipment
                  
                  1
                  
               
               
                  31.0
                  Equipment
                  
                  1
                  
               
               
                  32.0
                  Land and structures
                  
                  1
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  1
                  5
                  5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  1
                  5
                  5
               
               
                  
                     
                  
               
            
         
      
         Pay for Success                                                                                                          
            
         
         The Budget proposes a $300 million one-time mandatory appropriation for a new Pay for Success (PFS) program in the Department
            of the Treasury. This program will support the growing number of state and local governments seeking to establish PFS projects
            that leverage private investment to provide preventive social services that measurably improve outcomes for families and communities
            while generating value to the Government, including savings. The program's focus on measurable outcomes will encourage innovation
            and accelerate the use of evidence-based approaches. The program will provide credit enhancements and results-based payments
            to eligible intermediaries, including state and local governments. This support will enable state and local governments to
            attract additional investment in services that result in Federal, state, and local government savings and will lower and share
            the risk associated with initial private investments. The PFS Incentive Fund will help to strengthen the ability of state
            and local governments, and it will support the evolution of this nascent field into a more robust and sustainable public and
            private market.
         
      
         Pay for Success                                                                                                          
            
         
         (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0113â4â1â808
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Pay for Success Programs
                  
                  
                  26
               
               
                  0002
                  Administrative Functions
                  
                  
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  
                  
                  29
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  
                  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
               
               
                  
                     
                  
               
            
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0113â4â1â808
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  11.1
                  Personnel compensation: Full-time permanent
                  
                  
                  1
               
               
                  25.2
                  Other services from non-Federal sources
                  
                  
                  1
               
               
                  25.3
                  Other goods and services from Federal sources
                  
                  
                  1
               
               
                  41.0
                  Grants, subsidies, and contributions
                  
                  
                  26
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  
                  
                  29
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0113â4â1â808
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  
                  
                  7
               
               
                  
                     
                  
               
            
         
      
         Financing America's Infrastructure Renewal (FAIR) Program                                                                
            
         
         The Budget proposes to establish a new Federal credit program within the Department of the Treasury that would provide direct
            loans to U.S. infrastructure projects developed through a public-private partnership (P3). The program seeks to reduce the
            financing cost gap between P3s and traditional procurement, which will level the playing field for P3s and encourage the public
            sector, including state and local governments, to evaluate the merits of P3s for a given project.
         
         While P3s are not a solution to the Nation's overall infrastructure funding needs, which continue to deserve greater Federal
            investment, they may generate certain public benefits. P3s are a financing and procurement tool that, in some circumstances,
            can accelerate the delivery of complex projects, leverage the resources and expertise of the private sector, mitigate construction
            and operational risks to the public sector, and reduce the likelihood of deferred maintenance on a project.
         
         Eligible projects under the program will encompass the transportation, water, energy, and broadband sectors, as well as certain
            social infrastructure, such as educational facilities. The Budget estimates that the FAIR program will provide $15 billion
            in direct loans with no taxpayer subsidy from 2018 to 2026. Administrative costs for the program are estimated to be $2 million
            annually from 2017 to 2026.
         
      
         Financing America's Infrastructure Renewal (FAIR) Program                                                                
            
         
         (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0147â4â1â376
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0709
                  Administrative expenses
                  
                  
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0791
                  Direct program activities, subtotal
                  
                  
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  
                  
                  2
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  
                  2
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  2
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  
                  
                  2
               
               
                  3020
                  Outlays (gross)
                  
                  
                  â2
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  2
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  2
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  2
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  2
               
               
                  
                     
                  
               
            
         
      
      Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0147â4â1â376
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Administrative expense data:
               
               
                  3510
                  Budget authority
                  
                  
                  2
               
               
                  3590
                  Outlays from new authority
                  
                  
                  2
               
               
                  
                     
                  
               
            
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0147â4â1â376
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  11.1
                  Direct obligations: Personnel compensation: Full-time permanent
                  
                  
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  
                  
                  1
               
               
                  99.5
                  Adjustment for rounding
                  
                  
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  
                  
                  2
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0147â4â1â376
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  
                  
                  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,
         [$35,416,000] $37,044,000, 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] 2018, 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, 2016.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0106â0â1â803
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Audits
                  29
                  28
                  30
               
               
                  0002
                  Investigations
                  6
                  7
                  7
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  35
                  35
                  37
               
               
                  0801
                  Office of Inspector General (Reimbursable)
                  7
                  13
                  11
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  42
                  48
                  48
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1012
                  Unobligated balance transfers between expired and unexpired accounts
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  1
                  
                  
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  35
                  35
                  37
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  2
                  13
                  11
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  5
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  7
                  13
                  11
               
               
                  1900
                  Budget authority (total)
                  42
                  48
                  48
               
               
                  1930
                  Total budgetary resources available
                  43
                  48
                  48
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â1
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  11
                  15
                  16
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  42
                  48
                  48
               
               
                  3011
                  Obligations incurred, expired accounts
                  1
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â38
                  â47
                  â42
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  15
                  16
                  22
               
               
                  
                  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
                  6
                  10
                  11
               
               
                  3200
                  Obligated balance, end of year
                  10
                  11
                  17
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  42
                  48
                  48
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  30
                  31
                  32
               
               
                  4011
                  Outlays from discretionary balances
                  8
                  16
                  10
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  38
                  47
                  42
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â7
                  â13
                  â11
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â5
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  5
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  35
                  35
                  37
               
               
                  4080
                  Outlays, net (discretionary)
                  31
                  34
                  31
               
               
                  4180
                  Budget authority, net (total)
                  35
                  35
                  37
               
               
                  4190
                  Outlays, net (total)
                  31
                  34
                  31
               
               
                  
                     
                  
               
            
         
      
      
         The Office of Inspector General (OIG) conducts audits, investigations, and reviews designed to: (1) promote integrity, efficiency,
            and effectiveness in programs and operations within the Department and across the OIG's jurisdiction; 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, investigations, and reviews of 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 Asset Relief Program. Additionally, the Treasury Inspector General functions as the Chair of the Council of Inspectors
            General on Financial Oversight. Finally, the Resources and Ecosystems Sustainability, Tourist Opportunities, and Revived Economies
            of the Gulf Coast States Act (RESTORE Act) tasked the OIG with providing oversight of all projects, programs, and operations
            of the Gulf Coast Restoration Trust Fund.
         
         The 2017 request for the OIG will be used to fund critical audit, investigative, and other 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, Federal Information Security Management Act (FISMA), Government Management
            Reform Act, Improper Payments Elimination and Recovery Act, Digital Accountability and Transparency Act of 2014, Federal Deposit
            Insurance Act, Small Business Jobs Act of 2010, and the RESTORE Act. Specific mandates include audits of the Department's
            financial statements, the Department's compliance with FISMA, and failed insured depository institutions regulated by Treasury.
            With the resources available after mandated requirements are met, the OIG will conduct audits and reviews of the Department's
            highest risk programs and operations such as: (1) cybersecurity threats; (2) management of Treasury's authorities intended
            to support and improve the economy; (3) efforts to promote spending transparency and to prevent and detect improper payments;
            (4) anti-money laundering and terrorist financing/Bank Secrecy Act Enforcement; and (5) Gulf Coast Restoration Trust Fund
            Administration. The OIG will also respond 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 86 audit
            products in 2017. The Office will continue to provide oversight, on a reimbursable basis, of the Small Business Lending Fund
            and the State Small Business Credit Initiative. 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 2017, the 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 Treasury's
            physical and IT 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
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  16
                  20
                  20
               
               
                  11.5
                  Other personnel compensation
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  17
                  21
                  21
               
               
                  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
                  1
                  1
               
               
                  25.2
                  Other services from non-Federal sources
                  3
                  3
                  5
               
               
                  25.3
                  Other goods and services from Federal sources
                  2
                  2
                  2
               
               
                  31.0
                  Equipment
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  32
                  35
                  37
               
               
                  99.0
                  Reimbursable obligations
                  9
                  12
                  10
               
               
                  99.5
                  Adjustment for rounding
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  42
                  48
                  48
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0106â0â1â803
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  151
                  194
                  194
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  10
                  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; [$167,275,000] $169,634,000,  of which $5,000,000 shall remain available until September 30, [2017] 2018; 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, 2016.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0119â0â1â803
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Audit
                  57
                  65
                  66
               
               
                  0002
                  Investigations
                  101
                  102
                  103
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  158
                  167
                  169
               
               
                  0801
                  Treasury Inspector General for Tax Administration (Reimbursable)
                  2
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  160
                  169
                  171
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  5
                  4
                  3
               
               
                  1012
                  Unobligated balance transfers between expired and unexpired accounts
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  6
                  4
                  3
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  158
                  167
                  170
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  1
                  1
                  1
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  
                  1
                  1
               
               
                  1900
                  Budget authority (total)
                  158
                  168
                  171
               
               
                  1930
                  Total budgetary resources available
                  164
                  172
                  174
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  4
                  3
                  3
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  13
                  14
                  15
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  160
                  169
                  171
               
               
                  3020
                  Outlays (gross)
                  â157
                  â168
                  â170
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  14
                  15
                  16
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â1
                  
                  
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  1
                  
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  12
                  14
                  15
               
               
                  3200
                  Obligated balance, end of year
                  14
                  15
                  16
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  158
                  168
                  171
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  144
                  155
                  157
               
               
                  4011
                  Outlays from discretionary balances
                  13
                  13
                  13
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  157
                  168
                  170
               
               
                  
                  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
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  158
                  167
                  170
               
               
                  4080
                  Outlays, net (discretionary)
                  156
                  167
                  169
               
               
                  4180
                  Budget authority, net (total)
                  158
                  167
                  170
               
               
                  4190
                  Outlays, net (total)
                  156
                  167
                  169
               
               
                  
                     
                  
               
            
         
      
      
         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 2017, 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, Investigations seeks to protect the IRS's ability to process approximately
            242 million tax returns and collect over $3.1 trillion in annual revenue 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 2017, TIGTA's Office of Audit (OA) 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, the Secretary of the Treasury, and the IRS Commissioner. OA's 2015 highlights include issuing 92 audit reports,
            and approximately $26.6 billion in potential financial benefits.
         
         In 2017, TIGTA's Office of Inspections and Evaluations (I&E) will conduct strategic reviews targeting specific tax administration
            problems. I&E provides responsive, timely, and cost-effective inspections and evaluations of challenging areas in IRS programs.
            I&E's oversight activities include inspecting IRS's compliance with established system controls and operating procedures and
            evaluating IRS operations for high-risk systemic inefficiencies.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0119â0â1â803
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  81
                  91
                  92
               
               
                  11.5
                  Other personnel compensation
                  8
                  8
                  8
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  89
                  99
                  100
               
               
                  12.1
                  Civilian personnel benefits
                  33
                  34
                  35
               
               
                  21.0
                  Travel and transportation of persons
                  4
                  4
                  4
               
               
                  23.1
                  Rental payments to GSA
                  9
                  9
                  9
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  1
                  2
                  2
               
               
                  25.1
                  Advisory and assistance services
                  2
                  1
                  1
               
               
                  25.2
                  Other services from non-Federal sources
                  1
                  1
                  1
               
               
                  25.3
                  Other goods and services from Federal sources
                  10
                  8
                  8
               
               
                  25.7
                  Operation and maintenance of equipment
                  2
                  1
                  1
               
               
                  26.0
                  Supplies and materials
                  1
                  1
                  1
               
               
                  31.0
                  Equipment
                  5
                  6
                  6
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  157
                  166
                  168
               
               
                  99.0
                  Reimbursable obligations
                  2
                  2
                  2
               
               
                  99.5
                  Adjustment for rounding
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  160
                  169
                  171
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0119â0â1â803
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  756
                  859
                  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
                  2015 actual
                  2016 est.
                  2017 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
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Base Administrative Expenses
                  1
                  3
                  3
               
               
                  0003
                  Projected Payments to Insurers
                  
                  85
                  230
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  1
                  88
                  233
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  
                  1
                  1
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  2
                  88
                  233
               
               
                  1930
                  Total budgetary resources available
                  2
                  89
                  234
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  1
                  1
                  1
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  1
                  88
                  233
               
               
                  3020
                  Outlays (gross)
                  â1
                  â88
                  â233
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  2
                  88
                  233
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  1
                  85
                  233
               
               
                  4101
                  Outlays from mandatory balances
                  
                  3
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  1
                  88
                  233
               
               
                  4180
                  Budget authority, net (total)
                  2
                  88
                  233
               
               
                  4190
                  Outlays, net (total)
                  1
                  88
                  233
               
               
                  
                     
                  
               
            
         
      
      
         The Terrorism Risk Insurance Program 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 the potential costs associated with Federal
            payments of terrorism risk insurance losses under the Program. The Budget baseline includes the estimated Federal cost of
            providing payments in connection with terrorism risk insurance losses, reflecting the Program changes under 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 $0.233 billion for 2017, $1.404 billion over the 2017â2021 period, and $1.183
            billion over the 2017â2026 period.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0123â0â1â376
                  2015 actual
                  2016 est.
                  2017 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
                  
                  85
                  230
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  1
                  88
                  233
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  1
                  88
                  233
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0123â0â1â376
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  4
                  10
                  10
               
               
                  
                     
                  
               
            
         
      
         Treasury Forfeiture Fund
         [(rescission)](cancellation)Of the unobligated balances available under this heading, [$700,000,000] $657,000,000 are [rescinded] hereby permanently cancelled not later than September 30, 2017.  (Department of the Treasury Appropriations Act, 2016.)
      Special and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5697â0â2â751
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  962
                  1,344
                  997
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1110
                  Forfeited Cash and Proceeds from Sale of Forfeited Property, Treasury Forfeiture Fund
                  4,633
                  470
                  413
               
               
                  1140
                  Earnings on Investments, Treasury Forfeiture Fund
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1199
                  Total current law receipts
                  4,634
                  471
                  414
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total receipts
                  4,634
                  471
                  414
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  5,596
                  1,815
                  1,411
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  Treasury Forfeiture Fund
                  â4,634
                  â487
                  â414
               
               
                  2103
                  Treasury Forfeiture Fund
                  â961
                  â1,343
                  â973
               
               
                  2132
                  Treasury Forfeiture Fund
                  1,343
                  876
                  
               
               
                  2132
                  Treasury Forfeiture Fund
                  
                  97
                  
               
               
                  2134
                  Treasury Forfeiture Fund
                  
                  39
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Total current law appropriations
                  â4,252
                  â818
                  â1,387
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total appropriations
                  â4,252
                  â818
                  â1,387
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  1,344
                  997
                  24
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5697â0â2â751
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Asset forfeiture fund
                  4,324
                  547
                  480
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  144
                  98
                  158
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  26
                  3,589
                  30
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  170
                  3,687
                  188
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1130
                  Appropriations permanently reduced
                  
                  
                  â657
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  4,634
                  487
                  414
               
               
                  1203
                  Appropriation (previously unavailable)
                  961
                  1,343
                  973
               
               
                  1230
                  Appropriations and/or unobligated balance of appropriations permanently reduced
                  
                  â3,800
                  
               
               
                  1232
                  Appropriations and/or unobligated balance of appropriations temporarily reduced
                  â1,343
                  â876
                  
               
               
                  1232
                  Appropriations and/or unobligated balance of appropriations temporarily reduced
                  
                  â97
                  
               
               
                  1234
                  Appropriations precluded from obligation
                  
                  â39
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  4,252
                  â2,982
                  1,387
               
               
                  1900
                  Budget authority (total)
                  4,252
                  â2,982
                  730
               
               
                  1930
                  Total budgetary resources available
                  4,422
                  705
                  918
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  98
                  158
                  438
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  983
                  4,779
                  717
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  4,324
                  547
                  480
               
               
                  3020
                  Outlays (gross)
                  â502
                  â1,020
                  â875
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â26
                  â3,589
                  â30
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  4,779
                  717
                  292
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  983
                  4,779
                  717
               
               
                  3200
                  Obligated balance, end of year
                  4,779
                  717
                  292
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  
                  
                  â657
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  
                  
                  â328
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  4,252
                  â2,982
                  1,387
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  88
                  410
                  693
               
               
                  4101
                  Outlays from mandatory balances
                  414
                  610
                  510
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  502
                  1,020
                  1,203
               
               
                  4180
                  Budget authority, net (total)
                  4,252
                  â2,982
                  730
               
               
                  4190
                  Outlays, net (total)
                  502
                  1,020
                  875
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5000
                  Total investments, SOY: Federal securities: Par value
                  2,059
                  6,191
                  2,400
               
               
                  5001
                  Total investments, EOY: Federal securities: Par value
                  6,191
                  2,400
                  2,400
               
               
                  
                     
                  
               
            
         
      
      
         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 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. 9705. 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 $657 million of unobligated balances.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5697â0â2â751
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  25.2
                  Other services from non-Federal sources
                  53
                  57
                  56
               
               
                  25.3
                  Other goods and services from Federal sources
                  142
                  162
                  162
               
               
                  41.0
                  Grants, subsidies, and contributions
                  177
                  328
                  262
               
               
                  44.0
                  Refunds
                  3,929
                  
                  
               
               
                  94.0
                  Financial transfers
                  22
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  4,323
                  547
                  480
               
               
                  99.5
                  Adjustment for rounding
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  4,324
                  547
                  480
               
               
                  
                     
                  
               
            
         
      
         Financial Research Fund                                                                                                  
            
         Special and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5590â0â2â376
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  8
                  7
                  8
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1110
                  Fees and Assessments, Financial Research Fund
                  93
                  114
                  123
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  101
                  121
                  131
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  Financial Research Fund
                  â93
                  â114
                  â123
               
               
                  2103
                  Financial Research Fund
                  â8
                  â7
                  â8
               
               
                  2132
                  Financial Research Fund
                  7
                  8
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Total current law appropriations
                  â94
                  â113
                  â131
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total appropriations
                  â94
                  â113
                  â131
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  7
                  8
                  
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5590â0â2â376
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0002
                  FSOC
                  6
                  8
                  9
               
               
                  0003
                  FDIC Payments
                  8
                  7
                  9
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0091
                  FSOC subtotal
                  14
                  15
                  18
               
               
                  0101
                  OFR
                  85
                  99
                  105
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  99
                  114
                  123
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  82
                  80
                  82
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  3
                  3
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  85
                  83
                  85
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  93
                  114
                  123
               
               
                  1203
                  Appropriation (previously unavailable)
                  8
                  7
                  8
               
               
                  1232
                  Appropriations and/or unobligated balance of appropriations temporarily reduced
                  â7
                  â8
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  94
                  113
                  131
               
               
                  1930
                  Total budgetary resources available
                  179
                  196
                  216
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  80
                  82
                  93
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  25
                  32
                  23
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  99
                  114
                  123
               
               
                  3020
                  Outlays (gross)
                  â89
                  â120
                  â125
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â3
                  â3
                  â3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  32
                  23
                  18
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  25
                  32
                  23
               
               
                  3200
                  Obligated balance, end of year
                  32
                  23
                  18
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  94
                  113
                  131
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  7
                  27
                  39
               
               
                  4101
                  Outlays from mandatory balances
                  82
                  93
                  86
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  89
                  120
                  125
               
               
                  4180
                  Budget authority, net (total)
                  94
                  113
                  131
               
               
                  4190
                  Outlays, net (total)
                  89
                  120
                  125
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5000
                  Total investments, SOY: Federal securities: Par value
                  115
                  118
                  118
               
               
                  5001
                  Total investments, EOY: Federal securities: Par value
                  118
                  118
                  118
               
               
                  
                     
                  
               
            
         
      
      
         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. The 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 10 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 $6.6 million in 2016 and
            $9.5 million in 2017.
         
         The OFR and the Council were funded through transfers from the Board of Governors of the Federal Reserve System until July
            20, 2012. Subsequently, the OFR and the Council have been funded through assessments on certain bank holding companies with
            total consolidated assets of $50 billion or greater and nonbank financial companies supervised by the Board of Governors.
            Expenses of the Council are considered expenses of, and are paid by, the 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
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  31
                  34
                  37
               
               
                  11.3
                  Other than full-time permanent
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  32
                  35
                  38
               
               
                  12.1
                  Civilian personnel benefits
                  10
                  12
                  13
               
               
                  21.0
                  Travel and transportation of persons
                  
                  1
                  1
               
               
                  23.1
                  Rental payments to GSA
                  4
                  4
                  5
               
               
                  25.1
                  Advisory and assistance services
                  9
                  13
                  12
               
               
                  25.2
                  Other services from non-Federal sources
                  1
                  2
                  2
               
               
                  25.3
                  Other goods and services from Federal sources
                  25
                  24
                  27
               
               
                  26.0
                  Supplies and materials
                  8
                  6
                  6
               
               
                  31.0
                  Equipment
                  9
                  17
                  19
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  98
                  114
                  123
               
               
                  99.5
                  Adjustment for rounding
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  99
                  114
                  123
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5590â0â2â376
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  216
                  264
                  291
               
               
                  
                     
                  
               
            
         
      
         Presidential Election Campaign Fund                                                                                      
            
         Special and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5081â0â2â808
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  2
                  2
                  3
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1110
                  Presidential Election Campaign Fund
                  30
                  50
                  50
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  32
                  52
                  53
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  Presidential Election Campaign Fund
                  â30
                  â50
                  â50
               
               
                  2103
                  Presidential Election Campaign Fund
                  â2
                  â2
                  â3
               
               
                  2132
                  Presidential Election Campaign Fund
                  2
                  3
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Total current law appropriations
                  â30
                  â49
                  â53
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total appropriations
                  â30
                  â49
                  â53
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  2
                  3
                  
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5081â0â2â808
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Presidential Election Campaigns
                  1
                  261
                  52
               
               
                  0003
                  NIH Pediatric Research Fund Transfer
                  
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  1
                  262
                  53
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  259
                  288
                  75
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  259
                  288
                  75
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  30
                  50
                  50
               
               
                  1203
                  Appropriation (Sequestration pop-up, Authorizing Committee)
                  2
                  2
                  3
               
               
                  1232
                  Appropriations and/or unobligated balance of appropriations temporarily reduced
                  â2
                  â3
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  30
                  49
                  53
               
               
                  1930
                  Total budgetary resources available
                  289
                  337
                  128
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  288
                  75
                  75
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  
                  
                  47
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  1
                  262
                  53
               
               
                  3020
                  Outlays (gross)
                  â1
                  â215
                  â4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  
                  47
                  96
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  
                  
                  47
               
               
                  3200
                  Obligated balance, end of year
                  
                  47
                  96
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  30
                  49
                  53
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  2
                  3
               
               
                  4101
                  Outlays from mandatory balances
                  1
                  213
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  1
                  215
                  4
               
               
                  4180
                  Budget authority, net (total)
                  30
                  49
                  53
               
               
                  4190
                  Outlays, net (total)
                  1
                  215
                  4
               
               
                  
                     
                  
               
            
         
      
      
         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 public funding
            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.â 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.â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.â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.
         
      
         Exchange Stabilization Fund                                                                                              
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4444â0â3â155
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  40,507
                  38,159
                  38,209
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  2,786
                  
                  
               
               
                  1026
                  Adjustment for change in allocation of trust fund limitation or foreign exchange valuation
                  â5,173
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  38,120
                  38,159
                  38,209
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  39
                  50
                  73
               
               
                  1930
                  Total budgetary resources available
                  38,159
                  38,209
                  38,282
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  38,159
                  38,209
                  38,282
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  57,564
                  54,778
                  54,778
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â2,786
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  54,778
                  54,778
                  54,778
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  57,564
                  54,778
                  54,778
               
               
                  3200
                  Obligated balance, end of year
                  54,778
                  54,778
                  54,778
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  39
                  50
                  73
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4121
                  Interest on Federal securities
                  â5
                  â10
                  â30
               
               
                  4123
                  Non-Federal sources
                  â34
                  â40
                  â43
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â39
                  â50
                  â73
               
               
                  4170
                  Outlays, net (mandatory)
                  â39
                  â50
                  â73
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  â39
                  â50
                  â73
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5000
                  Total investments, SOY: Federal securities: Par value
                  22,649
                  20,773
                  22,654
               
               
                  5001
                  Total investments, EOY: Federal securities: Par value
                  20,773
                  22,654
                  22,684
               
               
                  
                     
                  
               
            
         
      
      
         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 2016 and 2017 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
                  2014 actual
                  2015 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  
                  Federal assets:
               
               
                  
                  Investments in US securities:
               
               
                  1102
                  Treasury securities, par
                  22,649
                  22,644
               
               
                  1201
                  Non-Federal assets: Foreign Currency Investments
                  22,343
                  20,029
               
               
                  1801
                  Other Federal assets: Special Drawing Rights
                  53,154
                  50,336
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  98,146
                  93,009
               
               
                  
                  LIABILITIES:
               
               
                  2207
                  Non-Federal liabilities: Other
                  57,564
                  54,779
               
               
                  
                  NET POSITION:
               
               
                  3100
                  Unexpended appropriations
                  200
                  200
               
               
                  3300
                  Cumulative results of operations
                  40,382
                  38,030
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  3999
                  Total net position
                  40,582
                  38,230
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  98,146
                  93,009
               
               
                  
                     
                  
               
            
         
      
         Treasury Franchise FundFor provision of necessary financial and administrative support services by the Administrative Resource Center to implement
            requirements of the Digital Accountability and Transparency Act (DATA Act; Public Law 113â101) for Federal agencies, $3,000,000,
            to remain available until expended: Provided, That such amount shall be in addition to any other amounts available for such
            purpose. 
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4560â0â4â803
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0802
                  Financial Management Administrative Support Service
                  147
                  169
                  165
               
               
                  0804
                  Information Technology Services
                  160
                  175
                  184
               
               
                  0806
                  Shared Services Program
                  217
                  220
                  230
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  524
                  564
                  579
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  147
                  159
                  176
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  14
                  25
                  19
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  161
                  184
                  195
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  
                  
                  3
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  542
                  556
                  567
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  â20
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  522
                  556
                  567
               
               
                  1900
                  Budget authority (total)
                  522
                  556
                  570
               
               
                  1930
                  Total budgetary resources available
                  683
                  740
                  765
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  159
                  176
                  186
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  132
                  129
                  109
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  524
                  564
                  579
               
               
                  3020
                  Outlays (gross)
                  â513
                  â559
                  â566
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â14
                  â25
                  â19
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  129
                  109
                  103
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â47
                  â27
                  â27
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  20
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â27
                  â27
                  â27
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  85
                  102
                  82
               
               
                  3200
                  Obligated balance, end of year
                  102
                  82
                  76
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  522
                  556
                  570
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  422
                  478
                  488
               
               
                  4011
                  Outlays from discretionary balances
                  91
                  81
                  78
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  513
                  559
                  566
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â542
                  â556
                  â567
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  20
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  
                  
                  3
               
               
                  4080
                  Outlays, net (discretionary)
                  â29
                  3
                  â1
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  3
               
               
                  4190
                  Outlays, net (total)
                  â29
                  3
                  â1
               
               
                  
                     
                  
               
            
         
      
      
         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 Program (SSP). SSP was 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. The 2017 Budget includes funding to reduce DATA Act implementation
            costs that ARC would otherwise have fully passed onto Federal customers.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4560â0â4â803
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Reimbursable obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  123
                  138
                  141
               
               
                  11.3
                  Other than full-time permanent
                  1
                  1
                  1
               
               
                  11.5
                  Other personnel compensation
                  4
                  4
                  4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  128
                  143
                  146
               
               
                  12.1
                  Civilian personnel benefits
                  41
                  47
                  48
               
               
                  21.0
                  Travel and transportation of persons
                  2
                  2
                  2
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  66
                  68
                  70
               
               
                  25.1
                  Advisory and assistance services
                  46
                  23
                  27
               
               
                  25.2
                  Other services from non-Federal sources
                  36
                  40
                  41
               
               
                  25.3
                  Other goods and services from Federal sources
                  103
                  109
                  110
               
               
                  25.7
                  Operation and maintenance of equipment
                  75
                  91
                  93
               
               
                  26.0
                  Supplies and materials
                  1
                  1
                  1
               
               
                  31.0
                  Equipment
                  26
                  40
                  41
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Reimbursable obligations
                  524
                  564
                  579
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  524
                  564
                  579
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4560â0â4â803
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  1,545
                  1,785
                  1,888
               
               
                  
                     
                  
               
            
         
      
         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
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Grants for Specified Energy Property in Lieu of Tax Credits, Rec (Direct)
                  1,959
                  1,118
                  650
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  1,959
                  1,118
                  650
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  2,113
                  1,200
                  650
               
               
                  1230
                  Appropriations and/or unobligated balance of appropriations permanently reduced
                  â154
                  â82
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  1,959
                  1,118
                  650
               
               
                  1900
                  Budget authority (total)
                  1,959
                  1,118
                  650
               
               
                  1930
                  Total budgetary resources available
                  1,959
                  1,118
                  650
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  51
                  
                  
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  1,959
                  1,118
                  650
               
               
                  3020
                  Outlays (gross)
                  â2,010
                  â1,118
                  â650
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  51
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  1,959
                  1,118
                  650
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  1,959
                  1,118
                  650
               
               
                  4101
                  Outlays from mandatory balances
                  51
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  2,010
                  1,118
                  650
               
               
                  4180
                  Budget authority, net (total)
                  1,959
                  1,118
                  650
               
               
                  4190
                  Outlays, net (total)
                  2,010
                  1,118
                  650
               
               
                  
                     
                  
               
            
         
      
      
         Section 1603 of the American Recovery and Reinvestment Act of 2009 requires the Secretary of the Treasury to make payments
            in lieu of tax credits to entities that place in service specified energy property. This account presents the estimated disbursements
            for this program.
         
         This program provides payments for specified energy property, which includes qualified facilities that produce electricity
            from wind, biomass, and certain other renewable resources; solar property; qualified fuel cell 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 the eligibility criteria for the investment tax credit (ITC) are eligible for the payments.
            These projects include qualified renewable energy facilities that meet the eligibility criteria for the production tax credit
            and have elected to instead claim the ITC. An entity receiving a Section 1603 payment for specified energy property may not
            also claim the ITC or the production tax credit with respect to the same property. In the Tax Relief, Unemployment Insurance
            Reauthorization and Job Creation Act of 2010 (P.L. 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 Account                                                        
            
         To 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, [$233,523,000] $245,923,000. Of the amount appropriated under this headingâ
      
      (1) not less than $153,423,000, 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, [2017]2018, 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] $2,882,500 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 $15,500,000, notwithstanding section 108(e) of Public Law 103â325 (12 U.S.C. 4707(e)), is available until
         September 30, [2017]2018, 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 $19,000,000 is available until September 30, [2017]2018, for the Bank Enterprise Award program;
      
      (4) not less than $22,000,000, 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, [2017]2018, 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) up to [$23,600,000] $26,000,000 is available until September 30, [2016]2018, for administrative expenses, including administration of CDFI fund programs and the New Markets Tax Credit Program, of which
         [not less than $1,000,000 is for capacity building to expand CDFI investments in underserved rural areas, and] up to $300,000 is for administrative expenses to carry out the direct loan program; [and]
      (6) not less than $10,000,000 is available until September 30, 2018, to provide grants for loan loss reserve funds and to
            provide technical assistance for small dollar loan programs under section 1206 of the Dodd-Frank Wall Street Reform and Consumer
            Protection Act (Public Law 111â203); and
      ([6]7) during fiscal year [2016]2017, 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] $1,000,000,000: Provided further, That such section 114A shall remain in effect until September 30, [2016]2017. (Department of the Treasury Appropriations Act, 2016.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1881â0â1â451
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0009
                  General Administrative Expenses
                  30
                  24
                  26
               
               
                  0012
                  Financial Assistance
                  151
                  153
                  153
               
               
                  0013
                  Small Dollar Loan Program
                  
                  
                  10
               
               
                  0014
                  Native American/Hawaiian Program
                  21
                  16
                  16
               
               
                  0026
                  Healthy Food Initiative
                  22
                  22
                  22
               
               
                  0028
                  Bank Enterprise Award
                  18
                  19
                  19
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0091
                  Direct program activities, subtotal
                  242
                  234
                  246
               
               
                  
                  Credit program obligations:
               
               
                  0701
                  Direct loan subsidy
                  1
                  3
                  3
               
               
                  0705
                  Reestimates of direct loan subsidy
                  1
                  4
                  
               
               
                  0706
                  Interest on reestimates of direct loan subsidy
                  1
                  1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0791
                  Direct program activities, subtotal
                  3
                  8
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  245
                  242
                  249
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  16
                  9
                  13
               
               
                  1001
                  Discretionary unobligated balance brought fwd, Oct 1
                  16
                  9
                  
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  4
                  5
                  5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  20
                  14
                  18
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  231
                  234
                  246
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  2
                  5
                  
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  1
                  2
                  2
               
               
                  1900
                  Budget authority (total)
                  234
                  241
                  248
               
               
                  1930
                  Total budgetary resources available
                  254
                  255
                  266
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  9
                  13
                  17
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  215
                  229
                  253
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  245
                  242
                  249
               
               
                  3020
                  Outlays (gross)
                  â227
                  â213
                  â264
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â4
                  â5
                  â5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  229
                  253
                  233
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  215
                  229
                  253
               
               
                  3200
                  Obligated balance, end of year
                  229
                  253
                  233
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  232
                  236
                  248
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  17
                  72
                  76
               
               
                  4011
                  Outlays from discretionary balances
                  210
                  140
                  186
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  227
                  212
                  262
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â1
                  â1
                  â1
               
               
                  4033
                  Non-Federal sources
                  
                  â1
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â1
                  â2
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  231
                  234
                  246
               
               
                  4080
                  Outlays, net (discretionary)
                  226
                  210
                  260
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  2
                  5
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  1
                  
               
               
                  4101
                  Outlays from mandatory balances
                  
                  
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  
                  1
                  2
               
               
                  4180
                  Budget authority, net (total)
                  233
                  239
                  246
               
               
                  4190
                  Outlays, net (total)
                  226
                  211
                  262
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5010
                  Total investments, SOY: non-Fed securities: Market value
                  17
                  17
                  17
               
               
                  5011
                  Total investments, EOY: non-Fed securities: Market value
                  17
                  17
                  17
               
               
                  
                     
                  
               
            
         
      
      Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1881â0â1â451
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Direct loan levels supportable by subsidy budget authority:
               
               
                  115001
                  Community Development Financial Institutions Prog Fin Assist.
                  12
                  25
                  25
               
               
                  115002
                  Bond Guarantee Program
                  331
                  750
                  1,000
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  115999
                  Total direct loan levels
                  343
                  775
                  1,025
               
               
                  
                  Direct loan subsidy (in percent):
               
               
                  132001
                  Community Development Financial Institutions Prog Fin Assist.
                  12.41
                  12.38
                  11.53
               
               
                  132002
                  Bond Guarantee Program
                  â1.35
                  0.00
                  0.00
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  132999
                  Weighted average subsidy rate
                  -.87
                  0.40
                  0.28
               
               
                  
                  Direct loan subsidy budget authority:
               
               
                  133001
                  Community Development Financial Institutions Prog Fin Assist.
                  1
                  3
                  3
               
               
                  133002
                  Bond Guarantee Program
                  â4
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  133999
                  Total subsidy budget authority
                  â3
                  3
                  3
               
               
                  
                  Direct loan subsidy outlays:
               
               
                  134001
                  Community Development Financial Institutions Prog Fin Assist.
                  2
                  4
                  4
               
               
                  134002
                  Bond Guarantee Program
                  â2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  134999
                  Total subsidy outlays
                  
                  4
                  4
               
               
                  
                  Direct loan reestimates:
               
               
                  135001
                  Community Development Financial Institutions Prog Fin Assist.
                  
                  1
                  
               
               
                  135002
                  Bond Guarantee Program
                  
                  3
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  135999
                  Total direct loan reestimates
                  
                  4
                  
               
               
                  
                     
                  
               
            
         
      
      
         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 2017 Budget provides funding for the CDFI Program, the Healthy Food Financing Initiative, the Native American CDFI Assistance
            Program, and the Bank Enterprise Award Program. The 2017 Budget also provides funding for the Small Dollar Loan Program, authorized
            by Section 1206 of the Dodd-Frank Wall Street Reform and Consumer Protection Act (P.L. 111â203). This Program will support
            broader access to safe and affordable financial products and provide an alternative to predatory lending by encouraging CDFIs
            to establish and maintain small dollar loan programs.
         
         The CDFI Fund's Bond Guarantee Program 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 2017 Budget proposes an increase of $1 million in administrative funding for the development of the Community Development
            Impact Measuring Estimator (CDIME). This modeling tool will improve the data quality of reported social impact measures and
            will allow for more efficient funding through CDFI Fund programs.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1881â0â1â451
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  11.1
                  Personnel compensation: Full-time permanent
                  8
                  8
                  8
               
               
                  12.1
                  Civilian personnel benefits
                  2
                  2
                  2
               
               
                  25.1
                  Advisory and assistance services
                  14
                  7
                  8
               
               
                  25.3
                  Other goods and services from Federal sources
                  6
                  7
                  8
               
               
                  33.0
                  Investments and loans
                  1
                  
                  
               
               
                  41.0
                  Grants, subsidies, and contributions
                  213
                  218
                  223
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  244
                  242
                  249
               
               
                  99.5
                  Adjustment for rounding
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  245
                  242
                  249
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1881â0â1â451
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  75
                  79
                  87
               
               
                  
                     
                  
               
            
         
      
         Community Development Financial Institutions Fund Direct Loan Financing Account                                          
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4088â0â3â451
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0710
                  Direct loan obligations
                  343
                  775
                  1,025
               
               
                  0713
                  Payment of interest to Treasury
                  3
                  3
                  3
               
               
                  0740
                  Negative subsidy obligations
                  4
                  
                  
               
               
                  0742
                  Downward reestimate paid to receipt account
                  2
                  1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  352
                  779
                  1,028
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  
                  1
                  9
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  1
                  
                  
               
               
                  1024
                  Unobligated balance of borrowing authority withdrawn
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  
                  1
                  9
               
               
                  
                  Financing authority:
               
               
                  
                  Borrowing authority, mandatory:
               
               
                  1400
                  Borrowing authority
                  345
                  774
                  1,024
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  15
                  24
                  20
               
               
                  1801
                  Change in uncollected payments, Federal sources
                  
                  1
                  1
               
               
                  1825
                  Spending authority from offsetting collections applied to repay debt
                  â7
                  â12
                  â14
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  8
                  13
                  7
               
               
                  1900
                  Budget authority (total)
                  353
                  787
                  1,031
               
               
                  1930
                  Total budgetary resources available
                  353
                  788
                  1,040
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  1
                  9
                  12
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  514
                  750
                  1,148
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  352
                  779
                  1,028
               
               
                  3020
                  Outlays (gross)
                  â115
                  â381
                  â381
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  750
                  1,148
                  1,795
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â1
                  â1
                  â2
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  
                  â1
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â1
                  â2
                  â3
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  513
                  749
                  1,146
               
               
                  3200
                  Obligated balance, end of year
                  749
                  1,146
                  1,792
               
               
                  
                     
                  
               
               
                  
                  Financing authority and disbursements, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  353
                  787
                  1,031
               
               
                  
                  Financing disbursements:
               
               
                  4110
                  Outlays, gross (total)
                  115
                  381
                  381
               
               
                  
                  Offsets against gross financing authority and disbursements:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources
                  â3
                  â9
                  â5
               
               
                  4122
                  Interest on uninvested funds
                  â2
                  â2
                  â2
               
               
                  4123
                  Non-Federal sources - Interest repayments
                  â10
                  â13
                  â13
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â15
                  â24
                  â20
               
               
                  
                  Additional offsets against financing authority only (total):
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  
                  â1
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  338
                  762
                  1,010
               
               
                  4170
                  Outlays, net (mandatory)
                  100
                  357
                  361
               
               
                  4180
                  Budget authority, net (total)
                  338
                  762
                  1,010
               
               
                  4190
                  Outlays, net (total)
                  100
                  357
                  361
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4088â0â3â451
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Position with respect to appropriations act limitation on obligations:
               
               
                  1111
                  Direct loan obligations from current-year authority
                  343
                  775
                  1,025
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1150
                  Total direct loan obligations
                  343
                  775
                  1,025
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of direct loans outstanding:
               
               
                  1210
                  Outstanding, start of year
                  66
                  76
                  82
               
               
                  1231
                  Disbursements: Direct loan disbursements
                  15
                  11
                  15
               
               
                  1251
                  Repayments: Repayments and prepayments
                  â4
                  â4
                  â5
               
               
                  1263
                  Write-offs for default: Direct loans
                  â1
                  â1
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  76
                  82
                  90
               
               
                  
                     
                  
               
            
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4088â0â3â451
                  2014 actual
                  2015 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  
                  Net value of assets related to post-1991 direct loans receivable:
               
               
                  1401
                  Direct loans receivable, gross
                  66
                  76
               
               
                  1405
                  Allowance for subsidy cost (-)
                  â13
                  â15
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1499
                  Net present value of assets related to direct loans
                  53
                  61
               
               
                  1801
                  Other Federal assets: Cash and other monetary assets
                  
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  53
                  62
               
               
                  
                  LIABILITIES:
               
               
                  2103
                  Federal liabilities: Debt
                  53
                  62
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  53
                  62
               
               
                  
                     
                  
               
            
         
      
         Financial Innovation for Working Families Fund                                                                           
            
         
         The Budget proposes $100 million for the Department of the Treasury to encourage the development of effective financial products
            that would help low- to moderate-income workers build up "rainy day" reserves. The reserves would provide these workers and
            their families with a buffer against shocks to income and spending needs. The program will fund grants and contracts to eligible
            competitors, including nonprofits, community banks, Community Development Financial Institutions, entrepreneurial incubators,
            financial intermediaries, financial service providers (depository and non-depository), and other businesses that offer appropriate
            products. Recipients would use the funds to develop and study new financial products designed to overcome barriers to working
            families saving. To ensure that the products meet the program's goals, demonstrations would be tied to strong evaluation plans.
            Demonstrations may include large-scale explorations of financial innovations with some existing track record.
         
      
         Financial Innovation for Working Families Fund                                                                           
            
         
         (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0149â4â1â609
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Financial Innovation for Working Families
                  
                  
                  15
               
               
                  0002
                  Administrative Costs
                  
                  
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  
                  
                  17
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  
                  100
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  100
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  
                  
                  83
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  
                  
                  17
               
               
                  3020
                  Outlays (gross)
                  
                  
                  â15
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  
                  
                  2
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3200
                  Obligated balance, end of year
                  
                  
                  2
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  100
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  15
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  100
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  15
               
               
                  
                     
                  
               
            
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0149â4â1â609
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  11.1
                  Personnel compensation: Full-time permanent
                  
                  
                  1
               
               
                  25.1
                  Advisory and assistance services
                  
                  
                  2
               
               
                  25.2
                  Other services from non-Federal sources
                  
                  
                  12
               
               
                  25.3
                  Other goods and services from Federal sources
                  
                  
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  
                  
                  17
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  
                  
                  17
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0149â4â1â609
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  
                  
                  8
               
               
                  
                     
                  
               
            
         
      
         Office of Financial Stability                                                                                            
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0128â0â1â376
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Office of Financial Stability (Direct)
                  169
                  148
                  127
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  182
                  148
                  127
               
               
                  1900
                  Budget authority (total)
                  182
                  148
                  127
               
               
                  1930
                  Total budgetary resources available
                  182
                  148
                  127
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â13
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  141
                  123
                  36
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  169
                  148
                  127
               
               
                  3011
                  Obligations incurred, expired accounts
                  2
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â152
                  â235
                  â132
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â37
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  123
                  36
                  31
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  141
                  123
                  36
               
               
                  3200
                  Obligated balance, end of year
                  123
                  36
                  31
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  182
                  148
                  127
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  91
                  118
                  102
               
               
                  4101
                  Outlays from mandatory balances
                  61
                  117
                  30
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  152
                  235
                  132
               
               
                  4180
                  Budget authority, net (total)
                  182
                  148
                  127
               
               
                  4190
                  Outlays, net (total)
                  152
                  235
                  132
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  11.1
                  Direct obligations: Personnel compensation: Full-time permanent
                  9
                  9
                  8
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  9
                  9
                  8
               
               
                  12.1
                  Civilian personnel benefits
                  3
                  3
                  3
               
               
                  25.1
                  Advisory and assistance services
                  21
                  18
                  15
               
               
                  25.2
                  Other services from non-Federal sources
                  122
                  104
                  89
               
               
                  25.3
                  Other goods and services from Federal sources
                  14
                  14
                  12
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  169
                  148
                  127
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0128â0â1â376
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  74
                  72
                  64
               
               
                  
                     
                  
               
            
         
      
         Troubled Asset Relief Program Account                                                                                    
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0132â0â1â376
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0705
                  Reestimates of direct loan subsidy
                  
                  510
                  
               
               
                  0706
                  Interest on reestimates of direct loan subsidy
                  
                  38
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  
                  548
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  548
                  
               
               
                  1930
                  Total budgetary resources available
                  
                  548
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  
                  548
                  
               
               
                  3020
                  Outlays (gross)
                  
                  â548
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  548
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  548
                  
               
               
                  4180
                  Budget authority, net (total)
                  
                  548
                  
               
               
                  4190
                  Outlays, net (total)
                  
                  548
                  
               
               
                  
                     
                  
               
            
         
      
      Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0132â0â1â376
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Direct loan reestimates:
               
               
                  135001
                  Automotive Industry Financing Program
                  â286
                  â108
                  
               
               
                  135002
                  Term-Asset Backed Securities Loan Facility (TALF)
                  â2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  135999
                  Total direct loan reestimates
                  â288
                  â108
                  
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0713
                  Payment of interest to Treasury
                  1
                  
                  
               
               
                  0742
                  Downward reestimate paid to receipt account
                  245
                  138
                  
               
               
                  0743
                  Interest on downward reestimates
                  43
                  518
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  289
                  656
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  288
                  109
                  1
               
               
                  1023
                  Unobligated balances applied to repay debt
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  287
                  109
                  1
               
               
                  
                  Financing authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Offsetting collections
                  148
                  548
                  
               
               
                  1825
                  Spending authority from offsetting collections applied to repay debt
                  â37
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  111
                  548
                  
               
               
                  1900
                  Budget authority (total)
                  111
                  548
                  
               
               
                  1930
                  Total budgetary resources available
                  398
                  657
                  1
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  109
                  1
                  1
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  289
                  656
                  
               
               
                  3020
                  Outlays (gross)
                  â289
                  â656
                  
               
               
                  
                     
                  
               
               
                  
                  Financing authority and disbursements, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  111
                  548
                  
               
               
                  
                  Financing disbursements:
               
               
                  4110
                  Outlays, gross (total)
                  289
                  656
                  
               
               
                  
                  Offsets against gross financing authority and disbursements:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources
                  
                  â548
                  
               
               
                  4122
                  Interest on uninvested funds
                  â1
                  
                  
               
               
                  4123
                  Warrants
                  â147
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â148
                  â548
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  â37
                  
                  
               
               
                  4170
                  Outlays, net (mandatory)
                  141
                  108
                  
               
               
                  4180
                  Budget authority, net (total)
                  â37
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  141
                  108
                  
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2014 actual
                  2015 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  1101
                  Federal assets: Fund balances with Treasury
                  288
                  109
               
               
                  
                  Net value of assets related to post-1991 direct loans receivable:
               
               
                  1401
                  Direct loans receivable, gross
                  
                  
               
               
                  1401
                  Direct loans receivable, gross
                  
                  
               
               
                  1405
                  Allowance for subsidy cost (-)
                  1,250
                  
               
               
                  1405
                  Allowance for subsidy cost (-)
                  â1,212
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1499
                  Net present value of assets related to direct loans
                  38
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  326
                  109
               
               
                  
                  LIABILITIES:
               
               
                  
                  Federal liabilities:
               
               
                  2104
                  Resources payable to Treasury
                  38
                  109
               
               
                  2105
                  Other
                  288
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total upward reestimate subsidy BA [20â0132]
                  326
                  109
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  326
                  109
               
               
                  
                     
                  
               
            
         
      
         Troubled Asset Relief Program Equity Purchase Program                                                                    
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0134â0â1â376
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0705
                  Reestimates of direct loan subsidy
                  1
                  100
                  
               
               
                  0706
                  Interest on reestimates of direct loan subsidy
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  3
                  100
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  3
                  100
                  
               
               
                  1930
                  Total budgetary resources available
                  3
                  100
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  29
                  
                  
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  3
                  100
                  
               
               
                  3020
                  Outlays (gross)
                  â3
                  â100
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â29
                  
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  29
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  3
                  100
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  3
                  100
                  
               
               
                  4180
                  Budget authority, net (total)
                  3
                  100
                  
               
               
                  4190
                  Outlays, net (total)
                  3
                  100
                  
               
               
                  
                     
                  
               
            
         
      
      Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0134â0â1â376
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Direct loan reestimates:
               
               
                  135001
                  Capital Purchase Program
                  â68
                  â90
                  
               
               
                  135004
                  Automotive Industry Financing Program (Equity)
                  â1,164
                  20
                  
               
               
                  135006
                  Community Development Capital Initiative
                  2
                  â26
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  135999
                  Total direct loan reestimates
                  â1,230
                  â96
                  
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0713
                  Payment of interest to Treasury
                  29
                  31
                  31
               
               
                  0739
                  Disposition Fees
                  3
                  2
                  
               
               
                  0742
                  Downward reestimate paid to receipt account
                  389
                  57
                  
               
               
                  0743
                  Interest on downward reestimates
                  843
                  140
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  1,264
                  230
                  31
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  313
                  30
                  
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  126
                  
                  
               
               
                  1023
                  Unobligated balances applied to repay debt
                  â308
                  
                  
               
               
                  1024
                  Unobligated balance of borrowing authority withdrawn
                  â90
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  41
                  30
                  
               
               
                  
                  Financing authority:
               
               
                  
                  Borrowing authority, mandatory:
               
               
                  1400
                  Borrowing authority
                  
                  28
                  
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  1,822
                  197
                  67
               
               
                  1801
                  Change in uncollected payments, Federal sources
                  â29
                  
                  
               
               
                  1825
                  Spending authority from offsetting collections applied to repay debt
                  â540
                  â25
                  â36
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  1,253
                  172
                  31
               
               
                  1900
                  Budget authority (total)
                  1,253
                  200
                  31
               
               
                  1930
                  Total budgetary resources available
                  1,294
                  230
                  31
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  30
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  127
                  1
                  1
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  1,264
                  230
                  31
               
               
                  3020
                  Outlays (gross)
                  â1,264
                  â230
                  â31
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â126
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  1
                  1
                  1
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â29
                  
                  
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  29
                  
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  98
                  1
                  1
               
               
                  3200
                  Obligated balance, end of year
                  1
                  1
                  1
               
               
                  
                     
                  
               
               
                  
                  Financing authority and disbursements, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  1,253
                  200
                  31
               
               
                  
                  Financing disbursements:
               
               
                  4110
                  Outlays, gross (total)
                  1,264
                  230
                  31
               
               
                  
                  Offsets against gross financing authority and disbursements:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources
                  â3
                  â100
                  
               
               
                  4122
                  Interest on uninvested funds
                  â4
                  â3
                  â2
               
               
                  4123
                  Dividends
                  â29
                  â16
                  â8
               
               
                  4123
                  Warrants
                  â358
                  â22
                  â23
               
               
                  4123
                  Redemption
                  â1,428
                  â56
                  â34
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â1,822
                  â197
                  â67
               
               
                  
                  Additional offsets against financing authority only (total):
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  29
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  â540
                  3
                  â36
               
               
                  4170
                  Outlays, net (mandatory)
                  â558
                  33
                  â36
               
               
                  4180
                  Budget authority, net (total)
                  â540
                  3
                  â36
               
               
                  4190
                  Outlays, net (total)
                  â558
                  33
                  â36
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4278â0â3â376
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of direct loans outstanding:
               
               
                  1210
                  Outstanding, start of year
                  2,854
                  714
                  591
               
               
                  1251
                  Repayments: Repayments and prepayments
                  â1,428
                  â56
                  â34
               
               
                  1263
                  Write-offs for default: Direct loans
                  â712
                  â67
                  â3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  714
                  591
                  554
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2014 actual
                  2015 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  1101
                  Federal assets: Fund balances with Treasury
                  321
                  31
               
               
                  
                  Net value of assets related to post-1991 direct loans receivable:
               
               
                  1401
                  Direct loans receivable, gross
                  2,854
                  714
               
               
                  1405
                  Allowance for subsidy cost (-)
                  â2,495
                  â2,359
               
               
                  1405
                  Allowance for subsidy cost (-)
                  1,777
                  2,127
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1499
                  Net present value of assets related to direct loans
                  2,136
                  482
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  2,457
                  513
               
               
                  
                  LIABILITIES:
               
               
                  
                  Federal liabilities:
               
               
                  2103
                  Debt
                  1,266
                  418
               
               
                  2105
                  Other
                  1,191
                  95
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total liabilities
                  2,457
                  513
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  2,457
                  513
               
               
                  
                     
                  
               
            
         
      
         Troubled Asset Relief Program, Housing Programs                                                                          
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0136â0â1â604
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Additional Authority for Hardest Hit Fund
                  
                  2,000
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0100
                  Direct program activities, subtotal
                  
                  2,000
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  
                  2,000
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  
                  8,159
                  
               
               
                  1012
                  Unobligated balance transfers between expired and unexpired accounts
                  7,172
                  
                  
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  947
                  2,000
                  
               
               
                  1031
                  Other balances not available
                  
                  â8,159
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  8,119
                  2,000
                  
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  40
                  
                  
               
               
                  1900
                  Budget authority (total)
                  40
                  
                  
               
               
                  1930
                  Total budgetary resources available
                  8,159
                  2,000
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  8,159
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  24,658
                  19,460
                  14,115
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  
                  2,000
                  
               
               
                  3020
                  Outlays (gross)
                  â4,251
                  â5,345
                  â4,079
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â947
                  â2,000
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  19,460
                  14,115
                  10,036
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  24,658
                  19,460
                  14,115
               
               
                  3200
                  Obligated balance, end of year
                  19,460
                  14,115
                  10,036
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  40
                  
                  
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  4,251
                  5,345
                  4,079
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4123
                  Non-Federal sources
                  â40
                  
                  
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  4,211
                  5,345
                  4,079
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5103
                  Unexpired unavailable balance, SOY: Fulfilled purpose
                  
                  
                  947
               
               
                  5104
                  Unexpired unavailable balance, EOY: Fulfilled purpose
                  
                  947
                  947
               
               
                  
                     
                  
               
            
         
      
      Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0136â0â1â604
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Guaranteed loan subsidy outlays:
               
               
                  234001
                  FHA Refi Letter of Credit
                  2
                  
                  
               
               
                  
                  Guaranteed loan reestimates:
               
               
                  235001
                  FHA Refi Letter of Credit
                  â4
                  â3
                  
               
               
                  
                     
                  
               
            
         
      
      
         The Making Home Affordable (MHA) initiative 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). 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. In addition to HAMP, MHA includes other programs intended
            to help homeowners who are unemployed, "underwater" on their loan (i.e. those who owe more on their home than it is currently
            worth), or are struggling with a second lien. MHA also includes options for homeowners who would like to transition to a more
            affordable living situation through a short sale or deed-in-lieu of foreclosure. In December 2015, the Consolidated Appropriations
            Act, 2016 (P.L. 114â113) codified the current application deadline of December 31, 2016, for HAMP and other MHA programs.
            Additionally, State Housing Finance Agencies in 18 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 through the Hardest Hit Fund (HHF) to initiate
            locally-tailored foreclosure prevention programs, which may include such programs as mortgage payment assistance for unemployed
            or underemployed homeowners, principal reduction to help homeowners get into more affordable mortgages, funding to eliminate
            homeowners' second lien loans, funding for blight elimination activities, funding for down payment assistance to homebuyers,
            and help for homeowners who are transitioning out of their homes into more affordable living situations. The Consolidated
            Appropriations Act, 2016, extended Treasury's authority under EESA to incur certain obligations for the HHF through December
            31, 2017; Treasury expects to allocate $2 billion in additional funds to currently participating jurisdictions in early 2016.
            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
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0711
                  Default claim payments on principal
                  
                  1
                  1
               
               
                  0713
                  Payment of interest to Treasury
                  
                  
                  1
               
               
                  0742
                  Downward reestimate paid to receipt account
                  4
                  3
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  4
                  4
                  2
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  13
                  11
                  7
               
               
                  
                  Financing authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  2
                  
                  
               
               
                  1930
                  Total budgetary resources available
                  15
                  11
                  7
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  11
                  7
                  5
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  4
                  4
                  2
               
               
                  3020
                  Outlays (gross)
                  â4
                  â4
                  â2
               
               
                  
                     
                  
               
               
                  
                  Financing authority and disbursements, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  2
                  
                  
               
               
                  
                  Financing disbursements:
               
               
                  4110
                  Outlays, gross (total)
                  4
                  4
                  2
               
               
                  
                  Offsets against gross financing authority and disbursements:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources
                  â2
                  
                  
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  2
                  4
                  2
               
               
                  
                     
                  
               
            
         
      
      Status of Guaranteed Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4329â0â3â371
                  2015 actual
                  2016 est.
                  2017 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
                  463
                  440
                  416
               
               
                  2251
                  Repayments and prepayments
                  â23
                  â23
                  â23
               
               
                  2263
                  Adjustments: Terminations for default that result in claim payments
                  
                  â1
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2290
                  Outstanding, end of year
                  440
                  416
                  392
               
               
                  
                     
                  
               
               
                  
                  Memorandum:
               
               
                  2299
                  Guaranteed amount of guaranteed loans outstanding, end of year
                  55
                  55
                  55
               
               
                  
                     
                  
               
            
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4329â0â3â371
                  2014 actual
                  2015 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), [$40,671,000] $41,160,000. (Department of the Treasury Appropriations Act, 2016.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0133â0â1â376
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Special Inspector General for the Troubled Asset Relief Program (Direct)
                  42
                  48
                  46
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  26
                  18
                  11
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  34
                  41
                  41
               
               
                  1930
                  Total budgetary resources available
                  60
                  59
                  52
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  18
                  11
                  6
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  13
                  16
                  15
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  42
                  48
                  46
               
               
                  3020
                  Outlays (gross)
                  â36
                  â49
                  â49
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â3
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  16
                  15
                  12
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  13
                  16
                  15
               
               
                  3200
                  Obligated balance, end of year
                  16
                  15
                  12
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  34
                  41
                  41
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  28
                  33
                  33
               
               
                  4011
                  Outlays from discretionary balances
                  3
                  3
                  8
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  31
                  36
                  41
               
               
                  
                  Mandatory:
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  5
                  13
                  8
               
               
                  4180
                  Budget authority, net (total)
                  34
                  41
                  41
               
               
                  4190
                  Outlays, net (total)
                  36
                  49
                  49
               
               
                  
                     
                  
               
            
         
      
      
         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) (P.L. 110â343). SIGTARP is the only agency solely charged with
            the mission to advance economic stability through transparency, coordinated oversight, and robust enforcement related to the
            Troubled Asset Relief Program (TARP). SIGTARP is a white-collar law enforcement agency and delivers accountability for TARP-related
            criminal and civil misconduct. SIGTARP investigates fraud, waste, and abuse related to TARP, thereby being a voice for, and
            protecting the interests of, taxpayers.
         
         In 2017, SIGTARP will continue to design and conduct programmatic and forensic audits of TARP operations, as well as recipients'
            compliance with their obligations under relevant law and contract, to increase transparency and identify fraud, waste, and
            abuse. SIGTARP will also continue to conduct and supervise criminal and civil investigations into any parties suspected of
            fraud related to TARP.
         
         SIGTARP received an initial appropriation of $50 million in permanent, indefinite budget authority in EESA. The Public-Private
            Investment Program Improvement and Oversight Act of 2009 (12 U.S.C. 5231a) provided $15 million in supplemental funding to
            conduct audits and investigations of TARP programs designed to restart the asset-backed securities markets.  Since 2010, SIGTARP
            has received annual appropriations to fund its operations.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0133â0â1â376
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  17
                  20
                  22
               
               
                  11.3
                  Other than full-time permanent
                  2
                  3
                  2
               
               
                  11.5
                  Other personnel compensation
                  2
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  21
                  25
                  26
               
               
                  12.1
                  Civilian personnel benefits
                  6
                  7
                  8
               
               
                  21.0
                  Travel and transportation of persons
                  1
                  1
                  1
               
               
                  25.1
                  Advisory and assistance services
                  2
                  3
                  2
               
               
                  25.2
                  Other services from non-Federal sources
                  1
                  
                  
               
               
                  25.3
                  Other goods and services from Federal sources
                  11
                  11
                  8
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  42
                  47
                  45
               
               
                  99.5
                  Adjustment for rounding
                  
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  42
                  48
                  46
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0133â0â1â376
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  150
                  192
                  192
               
               
                  
                     
                  
               
            
         
      
         Small Business Lending Fund Program Account                                                                              
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0141â0â1â376
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0705
                  Reestimates of direct loan subsidy
                  14
                  
                  
               
               
                  0706
                  Interest on reestimates of direct loan subsidy
                  1
                  
                  
               
               
                  0709
                  Administrative expenses
                  16
                  11
                  13
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  31
                  11
                  13
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  
                  
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  
                  
                  3
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  32
                  15
                  13
               
               
                  1230
                  Appropriations and/or unobligated balance of appropriations permanently reduced
                  â1
                  â1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  31
                  14
                  13
               
               
                  1930
                  Total budgetary resources available
                  31
                  14
                  16
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  
                  3
                  3
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  19
                  23
                  19
               
               
                  3001
                  Adjustments to unpaid obligations, brought forward, Oct 1
                  
                  â4
                  
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  31
                  11
                  13
               
               
                  3020
                  Outlays (gross)
                  â27
                  â11
                  â13
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  23
                  19
                  19
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  19
                  19
                  19
               
               
                  3200
                  Obligated balance, end of year
                  23
                  19
                  19
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  31
                  14
                  13
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  21
                  9
                  11
               
               
                  4101
                  Outlays from mandatory balances
                  6
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  27
                  11
                  13
               
               
                  4180
                  Budget authority, net (total)
                  31
                  14
                  13
               
               
                  4190
                  Outlays, net (total)
                  27
                  11
                  13
               
               
                  
                     
                  
               
            
         
      
      Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0141â0â1â376
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Direct loan reestimates:
               
               
                  135001
                  Small Business Lending Fund Investments
                  16
                  â44
                  
               
               
                  
                     
                  
               
               
                  
                  Administrative expense data:
               
               
                  3510
                  Budget authority
                  15
                  11
                  13
               
               
                  3580
                  Outlays from balances
                  6
                  2
                  2
               
               
                  3590
                  Outlays from new authority
                  
                  9
                  11
               
               
                  
                     
                  
               
            
         
      
      
         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 $13.4 million for 2017.
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0141â0â1â376
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  11.1
                  Personnel compensation: Full-time permanent
                  2
                  3
                  3
               
               
                  23.1
                  Rental payments to GSA
                  5
                  
                  
               
               
                  25.1
                  Advisory and assistance services
                  1
                  2
                  2
               
               
                  25.2
                  Other services from non-Federal sources
                  5
                  3
                  5
               
               
                  25.3
                  Other goods and services from Federal sources
                  3
                  2
                  2
               
               
                  41.0
                  Grants, subsidies, and contributions
                  16
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  32
                  10
                  12
               
               
                  99.5
                  Adjustment for rounding
                  â1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  31
                  11
                  13
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0141â0â1â376
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  14
                  19
                  19
               
               
                  
                     
                  
               
            
         
      
         Small Business Lending Fund Financing Account                                                                            
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4349â0â3â376
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0713
                  Payment of interest to Treasury
                  60
                  52
                  8
               
               
                  0742
                  Downward reestimate paid to receipt account
                  
                  40
                  
               
               
                  0743
                  Interest on downward reestimates
                  
                  4
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  60
                  96
                  8
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  38
                  109
                  81
               
               
                  1023
                  Unobligated balances applied to repay debt
                  â38
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  
                  109
                  81
               
               
                  
                  Financing authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  881
                  2,005
                  121
               
               
                  1825
                  Spending authority from offsetting collections applied to repay debt
                  â712
                  â1,937
                  â114
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  169
                  68
                  7
               
               
                  1930
                  Total budgetary resources available
                  169
                  177
                  88
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  109
                  81
                  80
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  60
                  96
                  8
               
               
                  3020
                  Outlays (gross)
                  â60
                  â96
                  â8
               
               
                  
                     
                  
               
               
                  
                  Financing authority and disbursements, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  169
                  68
                  7
               
               
                  
                  Financing disbursements:
               
               
                  4110
                  Outlays, gross (total)
                  60
                  96
                  8
               
               
                  
                  Offsets against gross financing authority and disbursements:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources - Upward Reestimates
                  â16
                  
                  
               
               
                  4122
                  Interest on uninvested funds
                  â4
                  â1
                  â1
               
               
                  4123
                  Non-Federal sources - Principal
                  â823
                  â1,977
                  â97
               
               
                  4123
                  Non-Federal sources - Dividends
                  â38
                  â27
                  â23
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â881
                  â2,005
                  â121
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  â712
                  â1,937
                  â114
               
               
                  4170
                  Outlays, net (mandatory)
                  â821
                  â1,909
                  â113
               
               
                  4180
                  Budget authority, net (total)
                  â712
                  â1,937
                  â114
               
               
                  4190
                  Outlays, net (total)
                  â821
                  â1,909
                  â113
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4349â0â3â376
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of direct loans outstanding:
               
               
                  1210
                  Outstanding, start of year
                  3,186
                  2,363
                  386
               
               
                  1251
                  Repayments: Repayments and prepayments
                  â823
                  â1,977
                  â97
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  2,363
                  386
                  289
               
               
                  
                     
                  
               
            
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4349â0â3â376
                  2014 actual
                  2015 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  1101
                  Federal assets: Fund balances with Treasury
                  38
                  109
               
               
                  
                  Net value of assets related to post-1991 direct loans receivable:
               
               
                  1401
                  Direct loans receivable, gross
                  3,186
                  2,363
               
               
                  1405
                  Allowance for subsidy cost (-)
                  â12
                  â10
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1499
                  Net present value of assets related to direct loans
                  3,174
                  2,353
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  3,212
                  2,462
               
               
                  
                  LIABILITIES:
               
               
                  2103
                  Federal liabilities: Debt
                  3,212
                  2,462
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  3,212
                  2,462
               
               
                  
                     
                  
               
            
         
      
         Allotment for Puerto Rico EITC Payments                                                                                  
            
         
         The Budget proposes a $600 million annual allotment, indexed to inflation, to create a locally-administered refundable Earned
            Income Tax Credit (EITC) for residents of Puerto Rico. Unlike Americans living in the fifty states and the District of Columbia,
            residents of Puerto Rico are not eligible for an EITC. Given Puerto Rico's low labor force participation rate, the existence
            of an EITC should increase employment in Puerto Rico's official sector by providing higher incomes to workers who file taxes.
            This added incentive for participation in Puerto Rico's formal economy should also increase Puerto Rican tax compliance and
            tax revenues.
         
      
         Allotment for Puerto Rico EITC Payments                                                                                  
            
         
         (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0157â4â1â609
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Puerto Rico EITC Payments
                  
                  
                  600
               
               
                  0002
                  Administrative Costs
                  
                  
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  
                  
                  601
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  
                  6,642
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  6,642
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  
                  
                  6,041
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  
                  
                  601
               
               
                  3020
                  Outlays (gross)
                  
                  
                  â601
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  6,642
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  601
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  6,642
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  601
               
               
                  
                     
                  
               
            
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0157â4â1â609
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  41.0
                  Direct obligations: Grants, subsidies, and contributions
                  
                  
                  600
               
               
                  99.5
                  Adjustment for rounding
                  
                  
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  
                  
                  601
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0157â4â1â609
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  
                  
                  2
               
               
                  
                     
                  
               
            
         
      
         State Small Business Credit Initiative                                                                                   
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0142â0â1â376
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Administrative Costs
                  6
                  7
                  6
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  19
                  16
                  9
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  21
                  16
                  9
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  1
                  
                  
               
               
                  1900
                  Budget authority (total)
                  1
                  
                  
               
               
                  1930
                  Total budgetary resources available
                  22
                  16
                  9
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  16
                  9
                  3
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  317
                  103
                  18
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  6
                  7
                  6
               
               
                  3020
                  Outlays (gross)
                  â218
                  â92
                  â7
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  103
                  18
                  17
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  317
                  103
                  18
               
               
                  3200
                  Obligated balance, end of year
                  103
                  18
                  17
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  1
                  
                  
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  218
                  92
                  7
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4123
                  Non-Federal sources
                  â1
                  
                  
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  217
                  92
                  7
               
               
                  
                     
                  
               
            
         
      
      Summary of Budget Authority and Outlays (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  Enacted/requested:
               
               
                  
                  Outlays
                  217
                  92
                  7
               
               
                  Legislative proposal, subject to PAYGO:
               
               
                  
                  Budget Authority
                  
                  
                  1,500
               
               
                  
                  Outlays
                  
                  
                  219
               
               
                  Total:
               
               
                  
                  Budget Authority
                  
                  
                  1,500
               
               
                  
                  Outlays
                  217
                  92
                  226
               
               
                  
                     
                  
               
            
         
      
      
         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, loan guarantee programs, loan participating programs,
            and venture capital programs. Since the passage of the Act, SSBCI has positively impacted small business access to capital
            and local economies around the Nation, supported over 12,400 private sector loans or investments to small businesses, and
            helped create or retain over 140,000 jobs as reported by the small businesses who received the loans and investments. In addition,
            through 2014, SSBCI operations have generated $7.36 in new small business lending or investing for every $1 of Federal support.
            Private sector leverage is expected to increase before the program concludes.
         
         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 entrepreneurs. 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
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  11.1
                  Personnel compensation: Full-time permanent
                  1
                  1
                  1
               
               
                  25.1
                  Advisory and assistance services
                  2
                  1
                  1
               
               
                  25.3
                  Other goods and services from Federal sources
                  2
                  4
                  4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  5
                  6
                  6
               
               
                  99.5
                  Adjustment for rounding
                  1
                  1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  6
                  7
                  6
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0142â0â1â376
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  9
                  9
                  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
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Administrative Costs
                  
                  
                  8
               
               
                  0002
                  Direct Credit Initiative
                  
                  
                  492
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  
                  
                  500
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  
                  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219
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  
                  
                  281
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3200
                  Obligated balance, end of year
                  
                  
                  281
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  1,500
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  219
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  1,500
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  219
               
               
                  
                     
                  
               
            
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0142â4â1â376
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  11.1
                  Personnel compensation: Full-time permanent
                  
                  
                  1
               
               
                  25.1
                  Advisory and assistance services
                  
                  
                  2
               
               
                  25.2
                  Other services from non-Federal sources
                  
                  
                  2
               
               
                  25.3
                  Other goods and services from Federal sources
                  
                  
                  3
               
               
                  41.0
                  Grants, subsidies, and contributions
                  
                  
                  492
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  
                  
                  500
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  
                  
                  500
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0142â4â1â376
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  
                  
                  8
               
               
                  
                     
                  
               
            
         
      
         GSE Preferred Stock Purchase Agreements                                                                                  
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0125â0â1â371
                  2015 actual
                  2016 est.
                  2017 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
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      
         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 provide up to $100 billion 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, 2015, the GSEs have paid $241.2 billion in dividend payments to Treasury on the senior preferred stock.
         
      
         GSE Mortgage-Backed Securities Purchase Program Account                                                                  
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0126â0â1â371
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0010
                  Financial Agent Services
                  2
                  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
                  177
                  3
                  3
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  175
                  
                  
               
               
                  1221
                  Appropriations transferred from other acct [020â1802]
                  3
                  3
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  178
                  3
                  3
               
               
                  1930
                  Total budgetary resources available
                  178
                  3
                  3
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â1
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  53
                  
                  
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  177
                  3
                  3
               
               
                  3020
                  Outlays (gross)
                  â177
                  â3
                  â3
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â53
                  
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  53
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  178
                  3
                  3
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  176
                  3
                  3
               
               
                  4101
                  Outlays from mandatory balances
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  177
                  3
                  3
               
               
                  4180
                  Budget authority, net (total)
                  178
                  3
                  3
               
               
                  4190
                  Outlays, net (total)
                  177
                  3
                  3
               
               
                  
                     
                  
               
            
         
      
      Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0126â0â1â371
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Direct loan reestimates:
               
               
                  135002
                  New Issue Bond Program SF
                  163
                  â15
                  
               
               
                  135003
                  New Issue Bond Program MF
                  12
                  â1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  135999
                  Total direct loan reestimates
                  175
                  â16
                  
               
               
                  
                     
                  
               
            
         
      
      
         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 provided HFAs with credit and liquidity facilities supporting up to $8.2 billion in existing HFA bonds, and temporarily
            replaced 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. In July 2015, the last
            participating HFA received alternative liquidity facilities from private sector banks, resulting in the closure of the TCLP.
         
         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 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 as amended, this account
            records the subsidy costs associated with the GSE MBS purchase and State HFA programs, which are treated as direct loans for
            budget execution. The subsidy amounts are estimated on a present value basis.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0126â0â1â371
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  25.2
                  Other services from non-Federal sources
                  2
                  3
                  3
               
               
                  41.0
                  Grants, subsidies, and contributions
                  175
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  177
                  3
                  3
               
               
                  
                     
                  
               
            
         
      
         GSE Mortgage-Backed Securities Purchase Direct Loan Financing Account                                                    
            
         Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4272â0â3â371
                  2014 actual
                  2015 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  1101
                  Federal assets: Fund balances with Treasury
                  705
                  705
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  705
                  705
               
               
                  
                  LIABILITIES:
               
               
                  2105
                  Federal liabilities: Other Liabilities without Related Budgetary Obligations
                  705
                  705
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  705
                  705
               
               
                  
                     
                  
               
            
         
      
         State HFA Direct Loan Financing Account                                                                                  
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4298â0â3â371
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0713
                  Payment of interest to Treasury
                  291
                  260
                  242
               
               
                  0742
                  Downward reestimate paid to receipt account
                  
                  13
                  
               
               
                  0743
                  Interest on downward reestimates
                  
                  3
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  291
                  276
                  242
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  271
                  125
                  126
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  1,100
                  
                  
               
               
                  1022
                  Capital transfer of unobligated balances to general fund
                  â124
                  
                  
               
               
                  1023
                  Unobligated balances applied to repay debt
                  â155
                  
                  
               
               
                  1024
                  Unobligated balance of borrowing authority withdrawn
                  â1,039
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  53
                  125
                  126
               
               
                  
                  Financing authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  1,315
                  816
                  624
               
               
                  1801
                  Change in uncollected payments, Federal sources
                  â53
                  
                  
               
               
                  1820
                  Capital transfer of spending authority from offsetting collections to general fund
                  â9
                  
                  
               
               
                  1825
                  Spending authority from offsetting collections applied to repay debt
                  â890
                  â539
                  â382
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  363
                  277
                  242
               
               
                  1900
                  Budget authority (total)
                  363
                  277
                  242
               
               
                  1930
                  Total budgetary resources available
                  416
                  402
                  368
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  125
                  126
                  126
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  1,100
                  
                  
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  291
                  276
                  242
               
               
                  3020
                  Outlays (gross)
                  â291
                  â276
                  â242
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â1,100
                  
                  
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â53
                  
                  
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  53
                  
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  1,047
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Financing authority and disbursements, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  363
                  277
                  242
               
               
                  
                  Financing disbursements:
               
               
                  4110
                  Outlays, gross (total)
                  291
                  276
                  242
               
               
                  
                  Offsets against gross financing authority and disbursements:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources
                  â175
                  
                  
               
               
                  4122
                  Interest on uninvested funds
                  â15
                  â8
                  â7
               
               
                  4123
                  Non-Federal sources - Interest
                  â234
                  â209
                  â194
               
               
                  4123
                  Non-Federal sources - Principal
                  â884
                  â598
                  â423
               
               
                  4123
                  Non-Federal sources - Other
                  â7
                  â1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â1,315
                  â816
                  â624
               
               
                  
                  Additional offsets against financing authority only (total):
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  53
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  â899
                  â539
                  â382
               
               
                  4170
                  Outlays, net (mandatory)
                  â1,024
                  â540
                  â382
               
               
                  4180
                  Budget authority, net (total)
                  â899
                  â539
                  â382
               
               
                  4190
                  Outlays, net (total)
                  â1,024
                  â540
                  â382
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4298â0â3â371
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of direct loans outstanding:
               
               
                  1210
                  Outstanding, start of year
                  8,668
                  7,783
                  7,184
               
               
                  1251
                  Repayments: Repayments and prepayments
                  â885
                  â599
                  â424
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  7,783
                  7,184
                  6,760
               
               
                  
                     
                  
               
            
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4298â0â3â371
                  2014 actual
                  2015 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  1101
                  Federal assets: Fund balances with Treasury
                  280
                  125
               
               
                  
                  Net value of assets related to post-1991 direct loans receivable:
               
               
                  1401
                  Direct loans receivable, gross
                  8,668
                  7,783
               
               
                  1405
                  Allowance for subsidy cost (-)
                  â876
                  â865
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1499
                  Net present value of assets related to direct loans
                  7,792
                  6,918
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  8,072
                  7,043
               
               
                  
                  LIABILITIES:
               
               
                  2103
                  Federal liabilities: Debt
                  8,072
                  7,043
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  8,072
                  7,043
               
               
                  
                     
                  
               
            
         
      
      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
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  
                  
                  7
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1130
                  Affordable Housing Allocation, Capital Magnet Fund
                  
                  98
                  73
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  
                  98
                  80
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  Capital Magnet Fund, Community Development Financial Institutions
                  
                  â98
                  â73
               
               
                  2103
                  Capital Magnet Fund, Community Development Financial Institutions
                  
                  
                  â7
               
               
                  2132
                  Capital Magnet Fund, Community Development Financial Institutions
                  
                  7
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Total current law appropriations
                  
                  â91
                  â80
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total appropriations
                  
                  â91
                  â80
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  
                  7
                  
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â8524â0â7â451
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  CDFI Allocations
                  
                  91
                  80
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  
                  91
                  80
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  
                  98
                  73
               
               
                  1203
                  Appropriation (previously unavailable)
                  
                  
                  7
               
               
                  1232
                  Appropriations and/or unobligated balance of appropriations temporarily reduced
                  
                  â7
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  
                  91
                  80
               
               
                  1930
                  Total budgetary resources available
                  
                  91
                  80
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  
                  91
                  80
               
               
                  3020
                  Outlays (gross)
                  
                  â91
                  â80
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  91
                  80
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  91
                  80
               
               
                  4180
                  Budget authority, net (total)
                  
                  91
                  80
               
               
                  4190
                  Outlays, net (total)
                  
                  91
                  80
               
               
                  
                     
                  
               
            
         
      
      
         The purpose of the Capital Magnet Fund (CMF) is to provide financial assistance grants to Community Development Financial
            Institutions (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 established by the Housing and Economic Recovery
            Act of 2008 (HERA), which added section 1339 to the Federal Housing Enterprises Financial Safety and Soundness Act of 1992.
            HERA directs Fannie Mae and Freddie Mac to set aside in each fiscal year 4.2 basis points of each dollar of the unpaid principal
            balance of new business purchases to be allocated to the CMF and the Housing Trust Fund. 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 2010, the CMF received a one-time discretionary appropriation of $80 million. In
            December 2014, the FHFA directed Fannie Mae and Freddie Mac to begin allocating funds to the CMF. The Budget estimates that
            the CMF will receive assessments for the first time in 2016.
         
      
         Gifts and Bequests                                                                                                       
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â8790â0â7â803
                  2015 actual
                  2016 est.
                  2017 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
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  
               
               
                  
                     
                  
               
               
                  
                  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.
            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, [$112,979,000] $115,003,000, of which not to exceed $34,335,000 shall remain available until September 30, [2018]2019. (Department of the Treasury Appropriations Act, 2016.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0173â0â1â751
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  BSA administration and Analysis
                  121
                  118
                  115
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  50
                  41
                  38
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  112
                  113
                  115
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  
                  2
                  2
               
               
                  1900
                  Budget authority (total)
                  112
                  115
                  117
               
               
                  1930
                  Total budgetary resources available
                  162
                  156
                  155
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  41
                  38
                  40
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  29
                  46
                  50
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  121
                  118
                  115
               
               
                  3020
                  Outlays (gross)
                  â102
                  â114
                  â124
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  46
                  50
                  41
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â1
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  1
                  
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  28
                  46
                  50
               
               
                  3200
                  Obligated balance, end of year
                  46
                  50
                  41
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  112
                  115
                  117
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  65
                  86
                  88
               
               
                  4011
                  Outlays from discretionary balances
                  37
                  28
                  36
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  102
                  114
                  124
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â1
                  â2
                  â2
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  112
                  113
                  115
               
               
                  4080
                  Outlays, net (discretionary)
                  101
                  112
                  122
               
               
                  4180
                  Budget authority, net (total)
                  112
                  113
                  115
               
               
                  4190
                  Outlays, net (total)
                  101
                  112
                  122
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  32
                  41
                  42
               
               
                  11.5
                  Other personnel compensation
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  33
                  42
                  43
               
               
                  12.1
                  Civilian personnel benefits
                  10
                  12
                  12
               
               
                  21.0
                  Travel and transportation of persons
                  1
                  1
                  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
                  26
                  17
                  16
               
               
                  25.3
                  Other goods and services from Federal sources
                  10
                  9
                  9
               
               
                  25.4
                  Operation and maintenance of facilities
                  
                  1
                  1
               
               
                  25.7
                  Operation and maintenance of equipment
                  27
                  22
                  18
               
               
                  31.0
                  Equipment
                  4
                  7
                  7
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  120
                  118
                  114
               
               
                  99.5
                  Adjustment for rounding
                  1
                  
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  121
                  118
                  115
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0173â0â1â751
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  275
                  343
                  343
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  1
                  1
                  1
               
               
                  
                     
                  
               
            
         
      
         Fiscal Service                                                                                                           
            
         Federal Funds
         Salaries and ExpensesFor necessary expenses of operations of the Bureau of the Fiscal Service, [$363,850,000] $353,057,000; of which not to exceed $4,210,000, to remain available until September 30, [2018] 2019, 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, 2016.)
      Special and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0520â0â1â803
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  4
                  8
                  8
               
               
                  0198
                  Reconciliation adjustment
                  5
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0199
                  Balance, start of year
                  9
                  8
                  8
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1130
                  Debt Collection, Non-federal Receipts
                  132
                  130
                  154
               
               
                  1140
                  Debt Collection Improvement Fund, Federal Receipts
                  23
                  9
                  11
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1199
                  Total current law receipts
                  155
                  139
                  165
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total receipts
                  155
                  139
                  165
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  164
                  147
                  173
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  Salaries and Expenses
                  â156
                  â139
                  â165
               
               
                  2103
                  Salaries and Expenses
                  â1
                  â1
                  â1
               
               
                  2132
                  Salaries and Expenses
                  1
                  1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Total current law appropriations
                  â156
                  â139
                  â166
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total appropriations
                  â156
                  â139
                  â166
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  8
                  8
                  7
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0520â0â1â803
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Collections
                  35
                  39
                  40
               
               
                  0002
                  Debt Collection
                  135
                  139
                  165
               
               
                  0005
                  Accounting and Reporting
                  105
                  126
                  114
               
               
                  0006
                  Payments
                  121
                  118
                  115
               
               
                  0007
                  Retail Securities Services
                  77
                  70
                  71
               
               
                  0009
                  Wholesale Securities Services
                  11
                  11
                  13
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  484
                  503
                  518
               
               
                  0801
                  Salaries and Expenses (Reimbursable)
                  179
                  177
                  157
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  663
                  680
                  675
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  112
                  110
                  110
               
               
                  1001
                  Discretionary unobligated balance brought fwd, Oct 1
                  16
                  17
                  
               
               
                  1012
                  Unobligated balance transfers between expired and unexpired accounts
                  2
                  
                  
               
               
                  1022
                  Capital transfer of unobligated balances to general fund
                  â17
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  97
                  110
                  110
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  348
                  364
                  353
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Special Fund 20â5445
                  156
                  139
                  165
               
               
                  1203
                  Appropriation (previously unavailable)
                  1
                  1
                  1
               
               
                  1232
                  Appropriations and/or unobligated balance of appropriations temporarily reduced
                  â1
                  â1
                  
               
               
                  1235
                  Capital transfer of appropriations to general fund
                  â5
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  151
                  139
                  166
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  161
                  177
                  157
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  19
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  180
                  177
                  157
               
               
                  1900
                  Budget authority (total)
                  679
                  680
                  676
               
               
                  1930
                  Total budgetary resources available
                  776
                  790
                  786
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â3
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  110
                  110
                  111
               
               
                  
                  Special and non-revolving trust funds:
               
               
                  1951
                  Unobligated balance expiring
                  2
                  
                  
               
               
                  1952
                  Expired unobligated balance, start of year
                  2
                  
                  
               
               
                  1953
                  Expired unobligated balance, end of year
                  11
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  139
                  89
                  189
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  663
                  680
                  675
               
               
                  3011
                  Obligations incurred, expired accounts
                  16
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â702
                  â580
                  â608
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â27
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  89
                  189
                  256
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â24
                  â26
                  â26
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â19
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  17
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â26
                  â26
                  â26
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  115
                  63
                  163
               
               
                  3200
                  Obligated balance, end of year
                  63
                  163
                  230
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  528
                  541
                  510
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  482
                  447
                  421
               
               
                  4011
                  Outlays from discretionary balances
                  71
                  14
                  63
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  553
                  461
                  484
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â179
                  â177
                  â157
               
               
                  4033
                  Non-Federal sources
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â180
                  â177
                  â157
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â19
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  19
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  348
                  364
                  353
               
               
                  4080
                  Outlays, net (discretionary)
                  373
                  284
                  327
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  151
                  139
                  166
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  55
                  9
                  10
               
               
                  4101
                  Outlays from mandatory balances
                  94
                  110
                  114
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  149
                  119
                  124
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources
                  â1
                  
                  
               
               
                  4123
                  Non-Federal sources
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â2
                  
                  
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4142
                  Offsetting collections credited to expired accounts
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  151
                  139
                  166
               
               
                  4170
                  Outlays, net (mandatory)
                  147
                  119
                  124
               
               
                  4180
                  Budget authority, net (total)
                  499
                  503
                  519
               
               
                  4190
                  Outlays, net (total)
                  520
                  403
                  451
               
               
                  
                     
                  
               
            
         
      
      
         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; collecting
            receipts and 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 resources to
            support the Bureau's government-wide leadership role in spending transparency including necessary technology upgrades as well
            as continued 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
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  154
                  159
                  161
               
               
                  11.3
                  Other than full-time permanent
                  1
                  2
                  2
               
               
                  11.5
                  Other personnel compensation
                  3
                  6
                  6
               
               
                  11.8
                  Special personal services payments
                  
                  
                  24
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  158
                  167
                  193
               
               
                  12.1
                  Civilian personnel benefits
                  51
                  53
                  55
               
               
                  21.0
                  Travel and transportation of persons
                  3
                  3
                  4
               
               
                  23.1
                  Rental payments to GSA
                  30
                  26
                  27
               
               
                  23.2
                  Rental payments to others
                  1
                  1
                  1
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  13
                  13
                  12
               
               
                  25.1
                  Advisory and assistance services
                  23
                  42
                  38
               
               
                  25.2
                  Other services from non-Federal sources
                  23
                  24
                  27
               
               
                  25.3
                  Other goods and services from Federal sources
                  165
                  157
                  138
               
               
                  25.4
                  Operation and maintenance of facilities
                  2
                  2
                  2
               
               
                  25.7
                  Operation and maintenance of equipment
                  5
                  5
                  5
               
               
                  26.0
                  Supplies and materials
                  3
                  3
                  3
               
               
                  31.0
                  Equipment
                  6
                  6
                  12
               
               
                  32.0
                  Land and structures
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  484
                  503
                  518
               
               
                  99.0
                  Reimbursable obligations
                  179
                  177
                  157
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  663
                  680
                  675
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0520â0â1â803
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  1,753
                  2,042
                  1,912
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  243
                  245
                  240
               
               
                  
                     
                  
               
            
         
      
         Reimbursements to Federal Reserve Banks                                                                                  
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0562â0â1â803
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Reimbursements to Federal Reserve Banks (Direct)
                  124
                  137
                  138
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 25.3)
                  124
                  137
                  138
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  2
                  
                  
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  122
                  137
                  138
               
               
                  1930
                  Total budgetary resources available
                  124
                  137
                  138
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  28
                  36
                  35
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  124
                  137
                  138
               
               
                  3020
                  Outlays (gross)
                  â114
                  â138
                  â138
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  36
                  35
                  35
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  28
                  36
                  35
               
               
                  3200
                  Obligated balance, end of year
                  36
                  35
                  35
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  122
                  137
                  138
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  86
                  103
                  104
               
               
                  4101
                  Outlays from mandatory balances
                  28
                  35
                  34
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  114
                  138
                  138
               
               
                  4180
                  Budget authority, net (total)
                  122
                  137
                  138
               
               
                  4190
                  Outlays, net (total)
                  114
                  138
                  138
               
               
                  
                     
                  
               
            
         
      
      
         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.
         
      
         Restoration of Lost Interest, Medicare Trust Funds                                                                       
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0504â0â1â901
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Direct program activity
                  251
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 43.0)
                  251
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  251
                  
                  
               
               
                  1930
                  Total budgetary resources available
                  251
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  251
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â251
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  251
                  
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  251
                  
                  
               
               
                  4180
                  Budget authority, net (total)
                  251
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  251
                  
                  
               
               
                  
                     
                  
               
            
         
      
         Payment to the Resolution Funding Corporation                                                                            
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1851â0â1â908
                  2015 actual
                  2016 est.
                  2017 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
               
               
                  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 Reserve Fund                                                                                                        
            
         Special and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5581â0â2â371
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  
                  
                  
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1110
                  GSE Assessments, Hope Reserve Fund
                  
                  93
                  70
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  
                  93
                  70
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  Hope Reserve Fund
                  
                  â93
                  â70
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5581â0â2â371
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  
                  
                  87
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  
                  93
                  70
               
               
                  1230
                  Appropriations and/or unobligated balance of appropriations permanently reduced
                  
                  â6
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  
                  87
                  70
               
               
                  1930
                  Total budgetary resources available
                  
                  87
                  157
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  
                  87
                  157
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  87
                  70
               
               
                  4180
                  Budget authority, net (total)
                  
                  87
                  70
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      
         The HOPE Reserve Fund was authorized by section 1337(e) of the Housing and Economic Recovery Act of 2008 (HERA, 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 and reinstated them effective
            January 2015, subject to terms and conditions as prescribed by the FHFA.
         
      
         Federal Reserve Bank Reimbursement Fund                                                                                  
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1884â0â1â803
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Federal Reserve Bank services
                  477
                  524
                  529
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 25.2)
                  477
                  524
                  529
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  8
                  
                  
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  469
                  524
                  529
               
               
                  1930
                  Total budgetary resources available
                  477
                  524
                  529
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  106
                  126
                  162
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  477
                  524
                  529
               
               
                  3020
                  Outlays (gross)
                  â449
                  â488
                  â529
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â8
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  126
                  162
                  162
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  106
                  126
                  162
               
               
                  3200
                  Obligated balance, end of year
                  126
                  162
                  162
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  469
                  524
                  529
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  343
                  362
                  357
               
               
                  4101
                  Outlays from mandatory balances
                  106
                  126
                  172
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  449
                  488
                  529
               
               
                  4180
                  Budget authority, net (total)
                  469
                  524
                  529
               
               
                  4190
                  Outlays, net (total)
                  449
                  488
                  529
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2015 actual
                  2016 est.
                  2017 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
               
               
                  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
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Financial agent services
                  643
                  713
                  676
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 25.2)
                  643
                  713
                  676
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  16
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  16
                  
                  
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  630
                  716
                  679
               
               
                  1220
                  Appropriations transferred to other accts [020â0126]
                  â3
                  â3
                  â3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  627
                  713
                  676
               
               
                  1930
                  Total budgetary resources available
                  643
                  713
                  676
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  59
                  50
                  50
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  643
                  713
                  676
               
               
                  3020
                  Outlays (gross)
                  â636
                  â713
                  â676
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â16
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  50
                  50
                  50
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  59
                  50
                  50
               
               
                  3200
                  Obligated balance, end of year
                  50
                  50
                  50
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  627
                  713
                  676
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  577
                  663
                  660
               
               
                  4101
                  Outlays from mandatory balances
                  59
                  50
                  16
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  636
                  713
                  676
               
               
                  4180
                  Budget authority, net (total)
                  627
                  713
                  676
               
               
                  4190
                  Outlays, net (total)
                  636
                  713
                  676
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Interest of uninvested funds
                  30
                  30
                  30
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 43.0)
                  30
                  30
                  30
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  30
                  30
                  30
               
               
                  1930
                  Total budgetary resources available
                  30
                  30
                  30
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  56
                  71
                  71
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  30
                  30
                  30
               
               
                  3020
                  Outlays (gross)
                  â15
                  â30
                  â30
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  71
                  71
                  71
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  56
                  71
                  71
               
               
                  3200
                  Obligated balance, end of year
                  71
                  71
                  71
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  30
                  30
                  30
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  15
                  30
                  30
               
               
                  4180
                  Budget authority, net (total)
                  30
                  30
                  30
               
               
                  4190
                  Outlays, net (total)
                  15
                  30
                  30
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Federal interest liabilities to States
                  1
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 25.2)
                  1
                  2
                  2
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  1
                  2
                  2
               
               
                  1930
                  Total budgetary resources available
                  1
                  2
                  2
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  1
                  2
                  2
               
               
                  3020
                  Outlays (gross)
                  â1
                  â2
                  â2
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  1
                  2
                  2
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  1
                  2
                  2
               
               
                  4180
                  Budget authority, net (total)
                  1
                  2
                  2
               
               
                  4190
                  Outlays, net (total)
                  1
                  2
                  2
               
               
                  
                     
                  
               
            
         
      
      
         Pursuant to the Cash Management Improvement Act (P.L. 101â453, 104 Stat. 1058) as amended (P.L. 102â589, 106 Stat. 5133),
            and Treasury regulations codified at 31 CFR Part 205, under certain circumstances, interest is paid to states when Federal
            funds are not transferred to states in a timely manner.
         
      
         Interest Paid to Credit Financing Accounts                                                                               
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1880â0â1â908
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Interest paid to credit financing accounts
                  8,115
                  14,855
                  16,260
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 43.0)
                  8,115
                  14,855
                  16,260
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  8,115
                  14,855
                  16,260
               
               
                  1930
                  Total budgetary resources available
                  8,115
                  14,855
                  16,260
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  8,115
                  14,855
                  16,260
               
               
                  3020
                  Outlays (gross)
                  â8,115
                  â14,855
                  â16,260
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  8,115
                  14,855
                  16,260
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  8,115
                  14,855
                  16,260
               
               
                  4180
                  Budget authority, net (total)
                  8,115
                  14,855
                  16,260
               
               
                  4190
                  Outlays, net (total)
                  8,115
                  14,855
                  16,260
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Claims for damages
                  3
                  8
                  2
               
               
                  0002
                  Claims for Fire Fighting
                  1
                  
                  
               
               
                  0003
                  Claims for contract disputes
                  538
                  240
                  240
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0091
                  Total claims adjudicated administratively
                  542
                  248
                  242
               
               
                  0101
                  Judgments, Court of Claims
                  1,188
                  626
                  256
               
               
                  0102
                  Judgments, U.S. courts
                  706
                  456
                  430
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0191
                  Total court judgments
                  1,894
                  1,082
                  686
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 42.0)
                  2,436
                  1,330
                  928
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  2,436
                  1,330
                  928
               
               
                  1930
                  Total budgetary resources available
                  2,436
                  1,330
                  928
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  833
                  235
                  
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  2,436
                  1,330
                  928
               
               
                  3020
                  Outlays (gross)
                  â3,034
                  â1,565
                  â928
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  235
                  
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  833
                  235
                  
               
               
                  3200
                  Obligated balance, end of year
                  235
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  2,436
                  1,330
                  928
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  2,201
                  1,330
                  928
               
               
                  4101
                  Outlays from mandatory balances
                  833
                  235
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  3,034
                  1,565
                  928
               
               
                  4180
                  Budget authority, net (total)
                  2,436
                  1,330
                  928
               
               
                  4190
                  Outlays, net (total)
                  3,034
                  1,565
                  928
               
               
                  
                     
                  
               
            
         
      
      
         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. P. L. 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
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Restitution of Forgone Interest (Direct)
                  
                  1,717
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 43.0)
                  
                  1,717
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  1,717
                  
               
               
                  1930
                  Total budgetary resources available
                  
                  1,717
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  
                  1,717
                  
               
               
                  3020
                  Outlays (gross)
                  
                  â1,717
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  1,717
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  1,717
                  
               
               
                  4180
                  Budget authority, net (total)
                  
                  1,717
                  
               
               
                  4190
                  Outlays, net (total)
                  
                  1,717
                  
               
               
                  
                     
                  
               
            
         
      
      
         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.  Treasury is required to restore all due interest and principal
            to the respective investments.
         
      
         Biomass Energy Development                                                                                               
            
         Status of Guaranteed Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0114â0â1â271
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Addendum:
               
               
                  
                  Cumulative balance of defaulted guaranteed loans that result in loans receivable:
               
               
                  2310
                  Outstanding, start of year
                  27
                  
                  
               
               
                  2361
                  Write-offs of loans receivable
                  â27
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2390
                  Outstanding, end of year
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2014 actual
                  2015 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  1701
                  Defaulted guaranteed loans, gross
                  27
                  
               
               
                  1702
                  Interest receivable
                  5
                  
               
               
                  1703
                  Allowance for estimated uncollectible loans and interest (-)
                  â26
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1799
                  Value of assets related to loan guarantees
                  6
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  6
                  
               
               
                  
                  LIABILITIES:
               
               
                  2104
                  Federal liabilities: Resources payable to Treasury
                  6
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  6
                  
               
               
                  
                     
                  
               
            
         
      
         Continued Dumping and Subsidy Offset                                                                                     
            
         Special and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5688â0â2â376
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  7
                  6
                  37
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1110
                  Antidumping and Countervailing Duties, Continued Dumping and Subsidy Offset
                  104
                  88
                  88
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  111
                  94
                  125
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  Continued Dumping and Subsidy Offset
                  â104
                  â55
                  â45
               
               
                  2103
                  Continued Dumping and Subsidy Offset
                  â7
                  â6
                  â4
               
               
                  2132
                  Continued Dumping and Subsidy Offset
                  6
                  4
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Total current law appropriations
                  â105
                  â57
                  â49
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total appropriations
                  â105
                  â57
                  â49
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  6
                  37
                  76
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5688â0â2â376
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Continued dumping and subsidy offset
                  91
                  57
                  49
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  91
                  57
                  49
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  191
                  205
                  205
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  104
                  55
                  45
               
               
                  1203
                  Appropriation (previously unavailable)
                  7
                  6
                  4
               
               
                  1232
                  Appropriations and/or unobligated balance of appropriations temporarily reduced
                  â6
                  â4
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  105
                  57
                  49
               
               
                  1930
                  Total budgetary resources available
                  296
                  262
                  254
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  205
                  205
                  205
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  91
                  57
                  49
               
               
                  3020
                  Outlays (gross)
                  â91
                  â57
                  â49
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  105
                  57
                  49
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  6
                  4
               
               
                  4101
                  Outlays from mandatory balances
                  91
                  51
                  45
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  91
                  57
                  49
               
               
                  4180
                  Budget authority, net (total)
                  105
                  57
                  49
               
               
                  4190
                  Outlays, net (total)
                  91
                  57
                  49
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0801
                  Check Forgery Insurance Fund (Reimbursable)
                  15
                  16
                  16
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 42.0)
                  15
                  16
                  16
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  3
                  2
                  2
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  14
                  16
                  16
               
               
                  1930
                  Total budgetary resources available
                  17
                  18
                  18
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  2
                  2
                  2
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  15
                  16
                  16
               
               
                  3020
                  Outlays (gross)
                  â15
                  â16
                  â16
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  14
                  16
                  16
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  11
                  12
                  12
               
               
                  4101
                  Outlays from mandatory balances
                  4
                  4
                  4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  15
                  16
                  16
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4123
                  Non-Federal sources
                  â14
                  â16
                  â16
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  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.
         
         P.L. 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 P.L. 110â161, Division D, section 119.
         
      
      Trust Funds  
         Yankton Sioux Tribe Development Trust Fund                                                                               
            
         Special and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â8627â0â7â452
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  3
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  3
                  1
                  1
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2103
                  Yankton Sioux Tribe Development Trust Fund
                  â2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  1
                  1
                  1
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â8627â0â7â452
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Yankton Sioux Tribe Development Trust Fund (Direct)
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 43.0)
                  2
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1203
                  Appropriation (previously unavailable)
                  2
                  
                  
               
               
                  1930
                  Total budgetary resources available
                  2
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  2
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â2
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  2
                  
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  2
                  
                  
               
               
                  4180
                  Budget authority, net (total)
                  2
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  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
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  57
                  60
                  60
               
               
                  0198
                  Rounding adjustment
                  3
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0199
                  Balance, start of year
                  60
                  60
                  60
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1140
                  Earnings on Investments, Cheyenne River Sioux Tribe Terrestrial Wildlife Habitat Restoration Trust Fund
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  61
                  61
                  61
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  Cheyenne River Sioux Tribe Terrestrial Wildlife Habitat Restoration Trust Fund
                  â1
                  â1
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  60
                  60
                  60
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â8209â0â7â306
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Cheyenne River Sioux Tribe Terrestrial Wildlife Habitat Restorat (Direct)
                  3
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 43.0)
                  3
                  2
                  2
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  4
                  2
                  1
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  1
                  1
                  1
               
               
                  1930
                  Total budgetary resources available
                  5
                  3
                  2
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  2
                  1
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  3
                  2
                  2
               
               
                  3020
                  Outlays (gross)
                  â3
                  â2
                  â2
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  1
                  1
                  1
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  1
                  1
               
               
                  4101
                  Outlays from mandatory balances
                  3
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  3
                  2
                  2
               
               
                  4180
                  Budget authority, net (total)
                  1
                  1
                  1
               
               
                  4190
                  Outlays, net (total)
                  3
                  2
                  2
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5000
                  Total investments, SOY: Federal securities: Par value
                  65
                  62
                  61
               
               
                  5001
                  Total investments, EOY: Federal securities: Par value
                  62
                  61
                  60
               
               
                  
                     
                  
               
            
         
      
      
         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.
         
      
         Gulf Coast Restoration Trust Fund                                                                                        
            
         Special and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â8625â0â7â452
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  25
                  13
                  10
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1110
                  Administrative and Civil Penalties, Gulf Coast Restoration Trust Fund
                  163
                  129
                  303
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  188
                  142
                  313
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  Gulf Coast Restoration Trust Fund
                  â163
                  â129
                  â169
               
               
                  2103
                  Gulf Coast Restoration Trust Fund
                  â24
                  â12
                  â9
               
               
                  2132
                  Gulf Coast Restoration Trust Fund
                  12
                  9
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Total current law appropriations
                  â175
                  â132
                  â178
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total appropriations
                  â175
                  â132
                  â178
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  13
                  10
                  135
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â8625â0â7â452
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Direct Component
                  1
                  45
                  1
               
               
                  0002
                  Comprehensive Plan Component
                  2
                  158
                  37
               
               
                  0003
                  Oil Spill Restoration Impact Component
                  
                  180
                  60
               
               
                  0004
                  NOAA RESTORE Act Science Program
                  3
                  
                  6
               
               
                  0005
                  Centers of Excellence Research Grants
                  8
                  8
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  14
                  391
                  104
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  628
                  789
                  530
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1120
                  Appropriations transferred to other accts [020â0101]
                  
                  
                  â7
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  163
                  129
                  169
               
               
                  1203
                  Appropriation (previously unavailable)
                  24
                  12
                  9
               
               
                  1232
                  Appropriations and/or unobligated balance of appropriations temporarily reduced
                  â12
                  â9
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  175
                  132
                  178
               
               
                  1900
                  Budget authority (total)
                  175
                  132
                  171
               
               
                  1930
                  Total budgetary resources available
                  803
                  921
                  701
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  789
                  530
                  597
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  
                  9
                  140
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  14
                  391
                  104
               
               
                  3020
                  Outlays (gross)
                  â5
                  â260
                  â185
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  9
                  140
                  59
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  
                  9
                  140
               
               
                  3200
                  Obligated balance, end of year
                  9
                  140
                  59
               
               
                  
                     
                  
               
               
                  
                  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
                  175
                  132
                  178
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  5
                  1
                  1
               
               
                  4101
                  Outlays from mandatory balances
                  
                  259
                  191
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  5
                  260
                  192
               
               
                  4180
                  Budget authority, net (total)
                  175
                  132
                  171
               
               
                  4190
                  Outlays, net (total)
                  5
                  260
                  185
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5000
                  Total investments, SOY: Federal securities: Par value
                  652
                  810
                  679
               
               
                  5001
                  Total investments, EOY: Federal securities: Par value
                  810
                  679
                  656
               
               
                  
                     
                  
               
            
         
      
      
         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 80 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 ecosystems
            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
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0801
                  Administrative Expenses
                  8
                  15
                  12
               
               
                  0802
                  Interest on borrowings from Treasury
                  1,765
                  1,444
                  1,566
               
               
                  0803
                  Interest on borrowings from CRSDF
                  478
                  484
                  401
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  2,251
                  1,943
                  1,979
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  1,054
                  1,354
                  1,705
               
               
                  1023
                  Unobligated balances applied to repay debt
                  â40
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  1,014
                  1,354
                  1,705
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  2,591
                  2,294
                  2,164
               
               
                  1930
                  Total budgetary resources available
                  3,605
                  3,648
                  3,869
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  1,354
                  1,705
                  1,890
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  1
                  1
                  1
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  2,251
                  1,943
                  1,979
               
               
                  3020
                  Outlays (gross)
                  â2,251
                  â1,943
                  â1,979
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  1
                  1
                  1
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  1
                  1
                  1
               
               
                  3200
                  Obligated balance, end of year
                  1
                  1
                  1
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  2,591
                  2,294
                  2,164
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  2,251
                  1,943
                  1,979
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources
                  â2,591
                  â2,294
                  â2,164
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  â340
                  â351
                  â185
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5000
                  Total investments, SOY: Federal securities: Par value
                  494
                  494
                  7
               
               
                  5001
                  Total investments, EOY: Federal securities: Par value
                  494
                  7
                  7
               
               
                  
                     
                  
               
            
         
      
      
         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 2015, as a result of this provision, the FFB received $60.4 million
            less than it was contractually entitled to receive.
         
         In 2014, the FFB's net inflows were $520 million, while in 2015, FFB's net inflows were $352 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 2015, 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)
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     2015 Actual
                     2016 Estimate
                     2017 Estimate
                  
                  
                     
                        
                     
                  
                  
                     A. Department of Agriculture:
                     
                     
                     
                  
                  
                     1. Rural Utilities Service:
                     
                     
                     
                  
                  
                     Lending, net
                     â1,050
                     2,492
                     2,798
                  
                  
                     Loans outstanding
                     41,675
                     44,167
                     46,965
                  
                  
                     B. Department of Education:
                     
                     
                     
                  
                  
                     1. Historically black colleges and universities:
                     
                     
                     
                  
                  
                     Lending, net
                     124
                     91
                     95
                  
                  
                     Loans outstanding
                     1,384
                     1,475
                     1,570
                  
                  
                     C. Department of Energy:
                     
                     
                     
                  
                  
                     1. Title 17 innovative technology loans:
                     
                     
                     
                  
                  
                     Lending, net
                     1,650
                     1,560
                     2,253
                  
                  
                     Loans outstanding
                     11,019
                     12,579
                     14,832
                  
                  
                     2. Advanced technology vehicles manufacturing loans:
                     
                     
                     
                  
                  
                     Lending, net
                     â650
                     85
                     868
                  
                  
                     Loans outstanding
                     4,510
                     4,595
                     5,463
                  
                  
                     D. Department of Housing and Urban Development:
                     
                     
                     
                  
                  
                     1. Multifamily Risk Share Program:
                     
                     
                     
                  
                  
                     Lending, net
                     102
                     241
                     338
                  
                  
                     Loans outstanding
                     102
                     343
                     681
                  
                  
                     E. Department of Transportation:
                     
                     
                     
                  
                  
                     1. Railroad Revitalization and Regulatory Reform Act:
                     
                     
                     
                  
                  
                     Lending, net
                     .......
                     .......
                     .......
                  
                  
                     Loans outstanding
                     .......
                     .......
                     .......
                  
                  
                     F. Department of the Treasury:
                     
                     
                     
                  
                  
                     1. CDFI Fund Bond Guarantee Program:
                     
                     
                     
                  
                  
                     Lending, net
                     87
                     169
                     349
                  
                  
                     Loans outstanding
                     125
                     294
                     643
                  
                  
                     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
                     .......
                     .......
                     .......
                  
                  
                     Loans outstanding
                     .......
                     .......
                     .......
                  
                  
                     I. International Assistance Programs:
                     
                     
                     
                  
                  
                     1. Foreign military sales credit:
                     
                     
                     
                  
                  
                     Lending, net
                     .......
                     .......
                     .......
                  
                  
                     Loans outstanding
                     .......
                     .......
                     .......
                  
                  
                     J. Postal Service:
                     
                     
                     
                  
                  
                     1. Postal Service fund:
                     
                     
                     
                  
                  
                     Lending, net
                     ........
                     .......
                     .......
                  
                  
                     Loans outstanding
                     15,000
                     15,000
                     15,000
                  
                  
                     
                     
                     
                     
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Total lending:
                     
                     
                     
                  
                  
                     Lending, net
                     263
                     4,638
                     6,701
                  
                  
                     Loans outstanding
                     73,820
                     78,458
                     85,159
                  
                  
                     
                     
                     
                     
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     
                        
                     
                  
               
            
         *$500,000 or less.
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4521â0â4â803
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Reimbursable obligations:
               
               
                  25.2
                  Other services from non-Federal sources
                  8
                  15
                  12
               
               
                  43.0
                  Interest and dividends
                  2,243
                  1,928
                  1,967
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  2,251
                  1,943
                  1,979
               
               
                  
                     
                  
               
            
         
      
         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, $106,439,000; 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, [$5,000,000 shall be for the costs of accelerating the processing of formula and label applications] 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, 2016.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1008â0â1â803
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Protect the Public
                  48
                  53
                  53
               
               
                  0002
                  Collect revenue
                  51
                  53
                  58
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0192
                  Total direct program
                  99
                  106
                  111
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  99
                  106
                  111
               
               
                  0801
                  Protect the Public
                  2
                  3
                  3
               
               
                  0802
                  Collect Revenue
                  4
                  4
                  4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0899
                  Total reimbursable obligations
                  6
                  7
                  7
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  105
                  113
                  118
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  100
                  106
                  106
               
               
                  1121
                  Appropriations transferred from other acct [020â0913]
                  
                  
                  5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  100
                  106
                  111
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  4
                  7
                  7
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  6
                  7
                  7
               
               
                  1900
                  Budget authority (total)
                  106
                  113
                  118
               
               
                  1930
                  Total budgetary resources available
                  106
                  113
                  118
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â1
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  21
                  22
                  23
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  105
                  113
                  118
               
               
                  3011
                  Obligations incurred, expired accounts
                  1
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â104
                  â112
                  â117
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  22
                  23
                  24
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â3
                  â2
                  â2
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â2
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  3
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â2
                  â2
                  â2
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  18
                  20
                  21
               
               
                  3200
                  Obligated balance, end of year
                  20
                  21
                  22
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  106
                  113
                  118
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  88
                  94
                  98
               
               
                  4011
                  Outlays from discretionary balances
                  16
                  18
                  19
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  104
                  112
                  117
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â4
                  â1
                  â1
               
               
                  4033
                  Non-Federal sources
                  â3
                  â6
                  â6
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â7
                  â7
                  â7
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â2
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  3
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  100
                  106
                  111
               
               
                  4080
                  Outlays, net (discretionary)
                  97
                  105
                  110
               
               
                  4180
                  Budget authority, net (total)
                  100
                  106
                  111
               
               
                  4190
                  Outlays, net (total)
                  97
                  105
                  110
               
               
                  
                     
                  
               
            
         
      
      
         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, and 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 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 2017 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 2026. The program integrity cap proposal entails
            10 years of cap adjustments for TTB costing $189 million while generating additional tax revenue of $338 million, for a net
            savings of $149 million. These estimates do not include the revenue effect from the deterrence component of these investments
            and other TTB enforcement 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
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  45
                  48
                  48
               
               
                  11.1
                  Full-time permanent (IRS Program Integrity Transfer)
                  
                  
                  2
               
               
                  11.5
                  Other personnel compensation
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  46
                  49
                  51
               
               
                  12.1
                  Civilian personnel benefits
                  14
                  14
                  14
               
               
                  21.0
                  Travel and transportation of persons
                  2
                  2
                  2
               
               
                  23.1
                  Rental payments to GSA
                  4
                  4
                  4
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  2
                  2
                  2
               
               
                  25.1
                  Advisory and assistance services
                  9
                  
                  
               
               
                  25.2
                  Other services from non-Federal sources
                  9
                  25
                  25
               
               
                  25.2
                  Other services from non-Federal sources (IRS Program Integrity Transfer)
                  
                  
                  1
               
               
                  25.3
                  Other goods and services from Federal sources
                  7
                  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
                  3
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  99
                  106
                  111
               
               
                  99.0
                  Reimbursable obligations
                  6
                  7
                  7
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  105
                  113
                  118
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1008â0â1â803
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  456
                  494
                  494
               
               
                  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
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  
                  
                  
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1110
                  Deposits, Internal Revenue Collections for Puerto Rico
                  343
                  403
                  372
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  343
                  403
                  372
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  Internal Revenue Collections for Puerto Rico
                  â343
                  â403
                  â372
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5737â0â2â806
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Internal revenue collections for Puerto Rico
                  343
                  403
                  372
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  343
                  403
                  372
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  343
                  403
                  372
               
               
                  1930
                  Total budgetary resources available
                  343
                  403
                  372
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  343
                  403
                  372
               
               
                  3020
                  Outlays (gross)
                  â343
                  â403
                  â372
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  343
                  403
                  372
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  343
                  403
                  372
               
               
                  4180
                  Budget authority, net (total)
                  343
                  403
                  372
               
               
                  4190
                  Outlays, net (total)
                  343
                  403
                  372
               
               
                  
                     
                  
               
            
         
      
      
         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(a)(1)). Excise tax collections on imported rum are covered-over to Puerto Rico and the U.S. Virgin Islands under a permanent
            legislative provision at the lesser of the rate of $10.50 ($13.25 in the case of distilled spirits brought into the United
            States after June 30, 1999, and before January 1, 2017), or the tax imposed under section 5001(a)(1), on each 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
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0801
                  Currency program
                  636
                  848
                  836
               
               
                  0803
                  Other programs
                  
                  15
                  10
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  636
                  863
                  846
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  70
                  101
                  101
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  671
                  863
                  846
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  â4
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  667
                  863
                  846
               
               
                  1930
                  Total budgetary resources available
                  737
                  964
                  947
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  101
                  101
                  101
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  106
                  109
                  5
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  636
                  863
                  846
               
               
                  3020
                  Outlays (gross)
                  â633
                  â967
                  â846
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  109
                  5
                  5
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â47
                  â43
                  â43
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  4
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â43
                  â43
                  â43
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  59
                  66
                  â38
               
               
                  3200
                  Obligated balance, end of year
                  66
                  â38
                  â38
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  667
                  863
                  846
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  457
                  863
                  846
               
               
                  4011
                  Outlays from discretionary balances
                  176
                  104
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  633
                  967
                  846
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4033
                  Non-Federal sources
                  â671
                  â863
                  â846
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â671
                  â863
                  â846
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  4
                  
                  
               
               
                  4080
                  Outlays, net (discretionary)
                  â38
                  104
                  
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  â38
                  104
                  
               
               
                  
                     
                  
               
            
         
      
      
         The mission of the Bureau of Engraving and Printing (BEP) is to develop and produce U.S. 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 that, because of their innate value or other characteristics, require counterfeit deterrence.
         
         For 2017, BEP is planning for an expected currency production order of about eight billion notes, representing a slight decrease
            from the number of notes ordered by the Federal Reserve Board for 2016. 2017 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. In 2017,
            BEP will continue its efforts to research and develop security features working with the National Research Labs to expand
            outreach to identify new technologies that may be used in feature development. In addition, 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.
         
         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 2017 with the Advanced Counterfeit Deterrence (ACD) Steering
            Committee to research and develop future currency designs that will enhance and protect U.S. currency notes. The ACD Steering
            Committee includes representatives from BEP, the Department of the Treasury, the U.S. Secret Service, and the Federal Reserve
            Board. In 2017, BEP will continue working with the ACD Steering Committee to research and develop security features for the
            next family of redesigned notes that will enhance and protect U.S. currency notes. The $10 note is the first note in the family
            to be redesigned.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4502â0â4â803
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Reimbursable obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  174
                  175
                  178
               
               
                  11.5
                  Other personnel compensation
                  19
                  19
                  17
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  193
                  194
                  195
               
               
                  12.1
                  Civilian personnel benefits
                  55
                  51
                  51
               
               
                  21.0
                  Travel and transportation of persons
                  1
                  1
                  1
               
               
                  23.1
                  Rental payments to GSA
                  1
                  2
                  2
               
               
                  23.2
                  Rental payments to others
                  
                  1
                  1
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  9
                  14
                  14
               
               
                  25.1
                  Advisory and assistance services
                  2
                  3
                  3
               
               
                  25.2
                  Other services from non-Federal sources
                  42
                  122
                  110
               
               
                  25.4
                  Operation and maintenance of facilities
                  
                  8
                  8
               
               
                  25.5
                  Research and development contracts
                  
                  7
                  7
               
               
                  25.7
                  Operation and maintenance of equipment
                  
                  12
                  12
               
               
                  26.0
                  Supplies and materials
                  294
                  292
                  300
               
               
                  31.0
                  Equipment
                  37
                  154
                  139
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Reimbursable obligations
                  634
                  861
                  843
               
               
                  99.5
                  Adjustment for rounding
                  2
                  2
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  636
                  863
                  846
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4502â0â4â803
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  1,800
                  1,924
                  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  [2016] 2017 under such section 5136 for circulating coinage and protective service capital investments of the United States Mint shall
         not exceed [$20,000,000] $30,000,000. (Department of the Treasury Appropriations Act, 2016.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4159â0â3â803
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0806
                  Total Operating
                  2,909
                  2,866
                  2,915
               
               
                  0807
                  Circulating and Protection Capital
                  18
                  19
                  30
               
               
                  0808
                  Numismatic Capital
                  11
                  11
                  11
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  2,938
                  2,896
                  2,956
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  507
                  704
                  693
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  15
                  50
                  35
               
               
                  1022
                  Capital transfer of unobligated balances to general fund
                  â11
                  â61
                  â30
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  511
                  693
                  698
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  3,137
                  2,896
                  2,956
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  â6
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  3,131
                  2,896
                  2,956
               
               
                  1930
                  Total budgetary resources available
                  3,642
                  3,589
                  3,654
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  704
                  693
                  698
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  280
                  304
                  230
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  2,938
                  2,896
                  2,956
               
               
                  3020
                  Outlays (gross)
                  â2,899
                  â2,920
                  â2,950
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â15
                  â50
                  â35
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  304
                  230
                  201
               
               
                  
                  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
                  274
                  304
                  230
               
               
                  3200
                  Obligated balance, end of year
                  304
                  230
                  201
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  3,131
                  2,896
                  2,956
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  2,818
                  2,601
                  2,655
               
               
                  4011
                  Outlays from discretionary balances
                  81
                  319
                  295
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  2,899
                  2,920
                  2,950
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â3
                  
                  
               
               
                  4033
                  Non-Federal sources
                  â3,117
                  â2,896
                  â2,956
               
               
                  4034
                  Offsetting governmental collections
                  â17
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â3,137
                  â2,896
                  â2,956
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  6
                  
                  
               
               
                  4080
                  Outlays, net (discretionary)
                  â238
                  24
                  â6
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  â238
                  24
                  â6
               
               
                  
                     
                  
               
            
         
      
      
         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 2015, the Mint transferred $561 million 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 2017 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 shipped to the FRB. 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 transferred 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 2017 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.
         
         Numismatic Items.âThis activity funds the manufacturing of numismatic items, which include collectible coins and sets, medals, bullion coins,
            and other products 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.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4159â0â3â803
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Reimbursable obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  127
                  150
                  150
               
               
                  11.3
                  Other than full-time permanent
                  1
                  
                  
               
               
                  11.5
                  Other personnel compensation
                  16
                  13
                  13
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  144
                  163
                  163
               
               
                  12.1
                  Civilian personnel benefits
                  45
                  53
                  53
               
               
                  13.0
                  Benefits for former personnel
                  
                  1
                  1
               
               
                  21.0
                  Travel and transportation of persons
                  2
                  2
                  3
               
               
                  22.0
                  Transportation of things
                  35
                  29
                  29
               
               
                  23.2
                  Rental payments to others
                  14
                  14
                  14
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  13
                  17
                  17
               
               
                  24.0
                  Printing and reproduction
                  1
                  1
                  1
               
               
                  25.1
                  Advisory and assistance services
                  27
                  34
                  34
               
               
                  25.2
                  Other services from non-Federal sources
                  14
                  38
                  37
               
               
                  25.3
                  Other goods and services from Federal sources
                  19
                  20
                  20
               
               
                  25.4
                  Operation and maintenance of facilities
                  6
                  3
                  3
               
               
                  25.5
                  Research and development contracts
                  
                  2
                  2
               
               
                  25.7
                  Operation and maintenance of equipment
                  7
                  8
                  8
               
               
                  26.0
                  Supplies and materials
                  2,579
                  2,478
                  2,528
               
               
                  31.0
                  Equipment
                  22
                  21
                  31
               
               
                  32.0
                  Land and structures
                  9
                  12
                  12
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Reimbursable obligations
                  2,937
                  2,896
                  2,956
               
               
                  99.5
                  Adjustment for rounding
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  2,938
                  2,896
                  2,956
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4159â0â3â803
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  1,651
                  1,874
                  1,874
               
               
                  
                     
                  
               
            
         
      
         Internal Revenue Service                                                                                                 
            
         
      
         The Internal Revenue Service (IRS) collects the revenue that funds the Government and administers the Nation's tax laws. During
            2015, the IRS processed 201 million tax returns and collected $3.3 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 2017 Budget provides $12,280 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 those related to 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 $515 million, which supports
            the Enforcement ($231 million) and the Operations Support accounts ($283 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 2017 only if the base level for the IRS Enforcement,
            Operations Support, and TTB accounts are funded at or above $8,854 million. The new 2017 enforcement initiatives funded out
            of this cap adjustment will generate more than $2.6 billion in additional annual enforcement revenue once the new hires reach
            full potential in 2019. At full performance, these resources are expected to generate an ROI of nearly $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 2017, the Budget also proposes new tax
            enforcement and compliance initiatives for the IRS and TTB funded via cap adjustments through 2021 and sustained with additional
            adjustments through 2026. In total, the proposal entails 10 years of cap adjustments costing $18 billion while generating
            $64 billion, for a net savings of $46 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. These tools will 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 website and mobile application,
            allowing more taxpayers to reach the IRS through the Internet. Notably, in 2015, there were more than 493 million visits to
            www.IRS.gov, and taxpayers checked their refund status more than 234 million times by accessing Where's My Refund? on the IRS website in English or Spanish. Taxpayers can also use automated features on the IRS toll-free phone system. Additionally,
            the IRS2Go mobile application had over 3.8 million active users in 2015. While the IRS works to move taxpayer interactions
            to more efficient web-based channels, the 2017 Budget provides enough resources to increase the telephone level of service
            to 70 percent.
         
         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 new investments in the Business
            Systems Modernization (BSM) Program to expand the capabilities of the Customer Account Data Engine (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). 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 IRS is expanding its web-based customer service channel by building on existing 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] $2,406,318,000, of which not less than $6,500,000  shall be for the Tax Counseling for the Elderly Program, of which not less than $12,000,000 shall be available for low-income
         taxpayer clinic grants, [and] of which not less than [$15,000,000, to] $191,822,000 shall remain available until September 30, [2017, shall be available for a Community Volunteer Income Tax Assistance matching grants program for tax return preparation
         assistance] 2018, and 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: Provided further, That, of the amounts made available until September 30, 2018, not less than $15,000,000 shall be available
            for a Community Volunteer Income Tax Assistance matching grants program for tax return preparation assistance. (Department of the Treasury Appropriations Act, 2016.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0912â0â1â803
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Pre-filing taxpayer assistance and education
                  621
                  640
                  646
               
               
                  0002
                  Filing and account services
                  1,612
                  1,795
                  1,878
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0100
                  Subtotal, direct programs
                  2,233
                  2,435
                  2,524
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  2,233
                  2,435
                  2,524
               
               
                  0801
                  Taxpayer Services (Reimbursable)
                  30
                  35
                  36
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  2,263
                  2,470
                  2,560
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  7
                  10
                  11
               
               
                  1011
                  Unobligated balance transfer from other acct [020â5432]
                  40
                  39
                  14
               
               
                  1012
                  Unobligated balance transfers between expired and unexpired accounts
                  7
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  54
                  49
                  25
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  2,157
                  2,333
                  2,406
               
               
                  1121
                  Appropriations transferred from other acct [020â5432]
                  4
                  64
                  103
               
               
                  1121
                  Appropriations transferred from other acct [020â0913]
                  30
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  2,191
                  2,397
                  2,509
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  30
                  35
                  36
               
               
                  1900
                  Budget authority (total)
                  2,221
                  2,432
                  2,545
               
               
                  1930
                  Total budgetary resources available
                  2,275
                  2,481
                  2,570
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â2
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  10
                  11
                  10
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  117
                  117
                  126
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  2,263
                  2,470
                  2,560
               
               
                  3011
                  Obligations incurred, expired accounts
                  6
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â2,255
                  â2,461
                  â2,550
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â14
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  117
                  126
                  136
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  117
                  117
                  126
               
               
                  3200
                  Obligated balance, end of year
                  117
                  126
                  136
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  2,221
                  2,432
                  2,545
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  2,101
                  2,312
                  2,421
               
               
                  4011
                  Outlays from discretionary balances
                  154
                  149
                  129
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  2,255
                  2,461
                  2,550
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â35
                  â35
                  â36
               
               
                  4033
                  Non-Federal sources
                  â2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â37
                  â35
                  â36
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  7
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  2,191
                  2,397
                  2,509
               
               
                  4080
                  Outlays, net (discretionary)
                  2,218
                  2,426
                  2,514
               
               
                  4180
                  Budget authority, net (total)
                  2,191
                  2,397
                  2,509
               
               
                  4190
                  Outlays, net (total)
                  2,218
                  2,426
                  2,514
               
               
                  
                     
                  
               
            
         
      
      
         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. It 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
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  1,464
                  1,637
                  1,745
               
               
                  11.3
                  Other than full-time permanent
                  41
                  43
                  44
               
               
                  11.5
                  Other personnel compensation
                  35
                  66
                  70
               
               
                  11.8
                  Special personal services payments
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  1,541
                  1,747
                  1,860
               
               
                  12.1
                  Civilian personnel benefits
                  539
                  472
                  466
               
               
                  21.0
                  Travel and transportation of persons
                  12
                  18
                  19
               
               
                  22.0
                  Transportation of things
                  1
                  1
                  1
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  1
                  1
                  2
               
               
                  24.0
                  Printing and reproduction
                  8
                  10
                  10
               
               
                  25.1
                  Advisory and assistance services
                  26
                  43
                  25
               
               
                  25.2
                  Other services from non-Federal sources
                  7
                  37
                  38
               
               
                  25.3
                  Other goods and services from Federal sources
                  66
                  64
                  66
               
               
                  25.7
                  Operation and maintenance of equipment
                  
                  2
                  2
               
               
                  26.0
                  Supplies and materials
                  5
                  6
                  6
               
               
                  41.0
                  Grants, subsidies, and contributions
                  25
                  33
                  29
               
               
                  42.0
                  Insurance claims and indemnities
                  
                  1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  2,231
                  2,435
                  2,524
               
               
                  99.0
                  Reimbursable obligations
                  30
                  35
                  37
               
               
                  99.5
                  Adjustment for rounding
                  2
                  
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  2,263
                  2,470
                  2,560
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0912â0â1â803
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  27,476
                  30,370
                  31,056
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  181
                  661
                  1,377
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  464
                  487
                  512
               
               
                  3001
                  Allocation account civilian full-time equivalent employment
                  287
                  
                  
               
               
                  
                     
                  
               
            
         
      
         Enforcement                                                                                                              
            
         For 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] $5,216,263,000, of which not to exceed [$50,000,000] $54,936,000 shall remain available until September 30, [2017] 2018, and of which not less than $60,257,000 shall be for the Interagency Crime and Drug Enforcement program: Provided, That, of the amounts provided under this heading, not less than $231,344,000, 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, 2016.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0913â0â1â999
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Investigations
                  612
                  651
                  760
               
               
                  0002
                  Exam and Collections
                  4,041
                  4,089
                  4,349
               
               
                  0003
                  Regulatory
                  166
                  165
                  168
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0100
                  Subtotal, Direct program
                  4,819
                  4,905
                  5,277
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  4,819
                  4,905
                  5,277
               
               
                  0801
                  Enforcement (Reimbursable)
                  31
                  45
                  47
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  4,850
                  4,950
                  5,324
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  7
                  19
                  32
               
               
                  1001
                  Discretionary unobligated balance brought fwd, Oct 1
                  7
                  
                  
               
               
                  1011
                  Unobligated balance transfer from other acct [020â5432]
                  21
                  10
                  15
               
               
                  1012
                  Unobligated balance transfers between expired and unexpired accounts
                  22
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  50
                  29
                  47
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  4,860
                  4,865
                  5,216
               
               
                  1120
                  Appropriations transferred to other accts [020â0919]
                  â61
                  
                  
               
               
                  1120
                  Appropriations transferred to other accts [020â1008]
                  
                  
                  â5
               
               
                  1120
                  Appropriations transferred to other accts [020â0912]
                  â30
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  4,769
                  4,865
                  5,211
               
               
                  
                  Appropriations, mandatory:
               
               
                  1221
                  Appropriations transferred from other acct [011â5512]
                  8
                  
                  
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  24
                  88
                  92
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  19
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  43
                  88
                  92
               
               
                  1900
                  Budget authority (total)
                  4,820
                  4,953
                  5,303
               
               
                  1930
                  Total budgetary resources available
                  4,870
                  4,982
                  5,350
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â1
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  19
                  32
                  26
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  290
                  267
                  274
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  4,850
                  4,950
                  5,324
               
               
                  3011
                  Obligations incurred, expired accounts
                  8
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â4,864
                  â4,943
                  â5,289
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â17
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  267
                  274
                  309
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â38
                  â24
                  â24
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â19
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  33
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â24
                  â24
                  â24
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  252
                  243
                  250
               
               
                  3200
                  Obligated balance, end of year
                  243
                  250
                  285
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  4,812
                  4,953
                  5,303
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  4,569
                  4,689
                  5,024
               
               
                  4011
                  Outlays from discretionary balances
                  295
                  253
                  263
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  4,864
                  4,942
                  5,287
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â56
                  â88
                  â92
               
               
                  4033
                  Non-Federal sources
                  â7
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â63
                  â88
                  â92
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â19
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  39
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  20
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  4,769
                  4,865
                  5,211
               
               
                  4080
                  Outlays, net (discretionary)
                  4,801
                  4,854
                  5,195
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  8
                  
                  
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  
                  1
                  2
               
               
                  4180
                  Budget authority, net (total)
                  4,777
                  4,865
                  5,211
               
               
                  4190
                  Outlays, net (total)
                  4,801
                  4,855
                  5,197
               
               
                  
                     
                  
               
            
         
      
      
         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 2017 Budget protects revenue by identifying fraud and preventing the issuance of erroneous refund payments, including
            tax-related identity theft. A portion of the appropriation ($231 million) is requested as part of the $515 million 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 over $2.6 billion in additional annual enforcement revenue once the new hires reach full potential in
            2019. Language presented in this account, the Operations Support account, and section 126 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
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  3,261
                  3,242
                  3,422
               
               
                  11.3
                  Other than full-time permanent
                  31
                  33
                  33
               
               
                  11.5
                  Other personnel compensation
                  100
                  114
                  125
               
               
                  11.8
                  Special personal services payments
                  23
                  16
                  16
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  3,415
                  3,405
                  3,596
               
               
                  12.1
                  Civilian personnel benefits
                  1,145
                  1,136
                  1,207
               
               
                  21.0
                  Travel and transportation of persons
                  61
                  72
                  105
               
               
                  22.0
                  Transportation of things
                  7
                  9
                  17
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  3
                  3
                  3
               
               
                  24.0
                  Printing and reproduction
                  2
                  3
                  3
               
               
                  25.1
                  Advisory and assistance services
                  69
                  132
                  163
               
               
                  25.2
                  Other services from non-Federal sources
                  29
                  53
                  70
               
               
                  25.3
                  Other goods and services from Federal sources
                  46
                  38
                  41
               
               
                  25.5
                  Research and development contracts
                  2
                  2
                  2
               
               
                  25.7
                  Operation and maintenance of equipment
                  
                  2
                  6
               
               
                  25.8
                  Subsistence and support of persons
                  1
                  
                  
               
               
                  26.0
                  Supplies and materials
                  16
                  16
                  19
               
               
                  31.0
                  Equipment
                  11
                  27
                  39
               
               
                  42.0
                  Insurance claims and indemnities
                  1
                  1
                  1
               
               
                  44.0
                  Refunds
                  8
                  
                  
               
               
                  91.0
                  Unvouchered
                  3
                  5
                  5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  4,819
                  4,904
                  5,277
               
               
                  99.0
                  Reimbursable obligations
                  30
                  45
                  46
               
               
                  99.5
                  Adjustment for rounding
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  4,850
                  4,950
                  5,324
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0913â0â1â999
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  39,708
                  38,840
                  41,028
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  381
                  128
                  128
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  56
                  59
                  62
               
               
                  3001
                  Allocation account civilian full-time equivalent employment
                  3
                  2
                  2
               
               
                  
                     
                  
               
            
         
      
         Operations Support                                                                                                       
            
         For 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)); the operations of the Internal Revenue Service Oversight
         Board; 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] $4,314,099,000, of which not to exceed [$50,000,000] $158,242,000 shall remain available until September 30, [2017]2018; of which not to exceed $10,000,000 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, [2018]2019, for research; of which not to exceed [$20,000] $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 [2017]2018, 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 $283,404,000, 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, 2016.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0919â0â1â803
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0002
                  Infrastructure
                  847
                  854
                  897
               
               
                  0003
                  Shared Services and Support
                  1,131
                  1,174
                  1,216
               
               
                  0004
                  Information Services
                  2,124
                  2,197
                  2,472
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0100
                  Subtotal, direct programs
                  4,102
                  4,225
                  4,585
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  4,102
                  4,225
                  4,585
               
               
                  0801
                  Operations Support (Reimbursable)
                  42
                  54
                  57
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  4,144
                  4,279
                  4,642
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  123
                  148
                  66
               
               
                  1011
                  Unobligated balance transfer from other acct [020â5432]
                  181
                  119
                  44
               
               
                  1012
                  Unobligated balance transfers between expired and unexpired accounts
                  31
                  
                  
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  9
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  344
                  267
                  110
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  3,638
                  3,747
                  4,314
               
               
                  1121
                  Appropriations transferred from other acct [020â5432]
                  208
                  277
                  224
               
               
                  1121
                  Appropriations transferred from other acct [020â0913]
                  61
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  3,907
                  4,024
                  4,538
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  44
                  54
                  57
               
               
                  1900
                  Budget authority (total)
                  3,951
                  4,078
                  4,595
               
               
                  1930
                  Total budgetary resources available
                  4,295
                  4,345
                  4,705
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â3
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  148
                  66
                  63
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  840
                  878
                  927
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  4,144
                  4,279
                  4,642
               
               
                  3011
                  Obligations incurred, expired accounts
                  15
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â4,061
                  â4,230
                  â4,552
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â9
                  
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â51
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  878
                  927
                  1,017
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  840
                  878
                  927
               
               
                  3200
                  Obligated balance, end of year
                  878
                  927
                  1,017
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  3,951
                  4,078
                  4,595
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  3,263
                  3,338
                  3,777
               
               
                  4011
                  Outlays from discretionary balances
                  798
                  892
                  775
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  4,061
                  4,230
                  4,552
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â44
                  â54
                  â57
               
               
                  4033
                  Non-Federal sources
                  â7
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â51
                  â54
                  â57
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  7
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  3,907
                  4,024
                  4,538
               
               
                  4080
                  Outlays, net (discretionary)
                  4,010
                  4,176
                  4,495
               
               
                  4180
                  Budget authority, net (total)
                  3,907
                  4,024
                  4,538
               
               
                  4190
                  Outlays, net (total)
                  4,010
                  4,176
                  4,495
               
               
                  
                     
                  
               
            
         
      
      
         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 ($283 million) is requested as part of the $515 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 $18 billion while generating $64 billion, for a net
            savings of $46 billion.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0919â0â1â803
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  1,144
                  1,177
                  1,226
               
               
                  11.3
                  Other than full-time permanent
                  7
                  9
                  9
               
               
                  11.5
                  Other personnel compensation
                  20
                  20
                  22
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  1,171
                  1,206
                  1,257
               
               
                  12.1
                  Civilian personnel benefits
                  418
                  442
                  457
               
               
                  13.0
                  Benefits for former personnel
                  51
                  52
                  53
               
               
                  21.0
                  Travel and transportation of persons
                  12
                  11
                  11
               
               
                  22.0
                  Transportation of things
                  11
                  12
                  12
               
               
                  23.1
                  Rental payments to GSA
                  611
                  595
                  618
               
               
                  23.2
                  Rental payments to others
                  12
                  13
                  13
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  321
                  305
                  319
               
               
                  24.0
                  Printing and reproduction
                  16
                  18
                  19
               
               
                  25.1
                  Advisory and assistance services
                  760
                  855
                  853
               
               
                  25.2
                  Other services from non-Federal sources
                  64
                  62
                  244
               
               
                  25.3
                  Other goods and services from Federal sources
                  79
                  75
                  85
               
               
                  25.4
                  Operation and maintenance of facilities
                  173
                  159
                  168
               
               
                  25.6
                  Medical care
                  14
                  14
                  15
               
               
                  25.7
                  Operation and maintenance of equipment
                  66
                  66
                  70
               
               
                  26.0
                  Supplies and materials
                  19
                  20
                  22
               
               
                  31.0
                  Equipment
                  294
                  278
                  333
               
               
                  32.0
                  Land and structures
                  9
                  40
                  35
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  4,101
                  4,223
                  4,584
               
               
                  99.0
                  Reimbursable obligations
                  42
                  53
                  56
               
               
                  99.5
                  Adjustment for rounding
                  1
                  3
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  4,144
                  4,279
                  4,642
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0919â0â1â803
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  10,617
                  11,922
                  12,250
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  1,187
                  99
                  37
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  92
                  97
                  101
               
               
                  
                     
                  
               
            
         
      
         Business Systems Modernization                                                                                           
            
         For necessary expenses of the Internal Revenue Service's business systems modernization program, [$290,000,000] $343,415,000, to remain available until September 30, [2018] 2019, 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, 2016.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0921â0â1â803
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Business Systems Modernization
                  242
                  290
                  341
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  226
                  276
                  276
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  228
                  276
                  276
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  290
                  290
                  343
               
               
                  1930
                  Total budgetary resources available
                  518
                  566
                  619
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  276
                  276
                  278
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  80
                  115
                  120
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  242
                  290
                  341
               
               
                  3020
                  Outlays (gross)
                  â203
                  â285
                  â310
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â2
                  
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  115
                  120
                  151
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  80
                  115
                  120
               
               
                  3200
                  Obligated balance, end of year
                  115
                  120
                  151
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  290
                  290
                  343
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  74
                  74
                  87
               
               
                  4011
                  Outlays from discretionary balances
                  129
                  211
                  223
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  203
                  285
                  310
               
               
                  4180
                  Budget authority, net (total)
                  290
                  290
                  343
               
               
                  4190
                  Outlays, net (total)
                  203
                  285
                  310
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  41
                  53
                  58
               
               
                  11.3
                  Other than full-time permanent
                  
                  1
                  1
               
               
                  11.5
                  Other personnel compensation
                  1
                  2
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  42
                  56
                  60
               
               
                  12.1
                  Civilian personnel benefits
                  12
                  15
                  16
               
               
                  21.0
                  Travel and transportation of persons
                  
                  1
                  1
               
               
                  25.1
                  Advisory and assistance services
                  172
                  195
                  242
               
               
                  25.7
                  Operation and maintenance of equipment
                  3
                  3
                  3
               
               
                  31.0
                  Equipment
                  12
                  19
                  19
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  241
                  289
                  341
               
               
                  99.5
                  Adjustment for rounding
                  1
                  1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  242
                  290
                  341
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0921â0â1â803
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  340
                  440
                  469
               
               
                  
                     
                  
               
            
         
      
         Build America Bond Payments, Recovery Act                                                                                
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0935â0â1â806
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Build America Bond Payments, Recovery Act (Direct)
                  3,499
                  3,518
                  3,775
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  3,499
                  3,518
                  3,775
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  3,771
                  3,775
                  3,775
               
               
                  1230
                  Appropriations and/or unobligated balance of appropriations permanently reduced
                  â272
                  â257
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  3,499
                  3,518
                  3,775
               
               
                  1930
                  Total budgetary resources available
                  3,499
                  3,518
                  3,775
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  3,499
                  3,518
                  3,775
               
               
                  3020
                  Outlays (gross)
                  â3,499
                  â3,518
                  â3,775
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  3,499
                  3,518
                  3,775
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  3,499
                  3,518
                  3,775
               
               
                  4180
                  Budget authority, net (total)
                  3,499
                  3,518
                  3,775
               
               
                  4190
                  Outlays, net (total)
                  3,499
                  3,518
                  3,775
               
               
                  
                     
                  
               
            
         
      
      
         The American Recovery and Reinvestment Act of 2009 (P.L. 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. This account reflects the continuing
            interest payments over time.
         
      
         America Fast Forward Bonds                                                                                               
            
         
         America Fast Forward Bonds                                                                                               
            
         
         (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0953â4â1â806
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  America Fast Forward Bonds
                  
                  
                  288
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  
                  
                  288
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  
                  288
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  288
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  
                  
                  288
               
               
                  3020
                  Outlays (gross)
                  
                  
                  â288
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  288
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  288
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  288
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  288
               
               
                  
                     
                  
               
            
         
      
      
         The Budget proposes a new permanent America Fast Forward Bond program that will be an optional alternative to traditional
            tax-exempt bonds. This program will be similar to the expired Build America Bond program. The America Fast Forward Bonds will
            be conventional taxable bonds issued by state and local governments in which the Federal Government makes direct subsidy payments
            to state and local governmental issuers (refundable tax credits). Eligible uses would include financing of governmental capital
            projects, current refunding or refinancing of prior capital project financings, short-term governmental working capital financings
            for governmental operating expenses, and financing for the types of projects and programs that can be financed with qualified
            private activity bonds, subject to applicable state bond volume caps. The subsidy rate for the America Fast Forward Bonds
            is proposed at 28 percent, which is revenue neutral relative to the estimated future Federal tax expenditure for tax-exempt
            bonds. The American Fast Forward Bond program will be effective for bonds issued after the date of enactment.
         
      
         Payment Where Earned Income Credit Exceeds Liability for Tax                                                             
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0906â0â1â609
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payment Where Earned Income Credit Exceeds Liability for Tax (Direct)
                  60,084
                  61,381
                  61,917
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  60,084
                  61,381
                  61,917
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  60,084
                  61,381
                  61,917
               
               
                  1930
                  Total budgetary resources available
                  60,084
                  61,381
                  61,917
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  60,084
                  61,381
                  61,917
               
               
                  3020
                  Outlays (gross)
                  â60,084
                  â61,381
                  â61,917
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  60,084
                  61,381
                  61,917
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  60,084
                  61,381
                  61,917
               
               
                  4180
                  Budget authority, net (total)
                  60,084
                  61,381
                  61,917
               
               
                  4190
                  Outlays, net (total)
                  60,084
                  61,381
                  61,917
               
               
                  
                     
                  
               
            
         
      
      Summary of Budget Authority and Outlays (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  Enacted/requested:
               
               
                  
                  Budget Authority
                  60,084
                  61,381
                  61,917
               
               
                  
                  Outlays
                  60,084
                  61,381
                  61,917
               
               
                  Legislative proposal, subject to PAYGO:
               
               
                  
                  Budget Authority
                  
                  
                  294
               
               
                  
                  Outlays
                  
                  
                  294
               
               
                  Total:
               
               
                  
                  Budget Authority
                  60,084
                  61,381
                  62,211
               
               
                  
                  Outlays
                  60,084
                  61,381
                  62,211
               
               
                  
                     
                  
               
            
         
      
      
         As provided by law, there are instances where 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 (P.L. 94â12) and made it permanent in the Revenue Adjustment Act of 1978 (P.L. 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) (P.L. 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) (P.L. 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 (P.L. 111â312), section 103(c), extended the EGTRRA and ARRA benefits through tax year 2012.
         
         The American Taxpayer Relief Act of 2012 (P.L. 112â240), section 103(c), extended the EGTRRA and ARRA benefits through tax
            year 2017 (a five-year extension). The Protecting Americans From Tax Hikes Act of 2015 (P.L. 114â113, permanently extended
            the EGTRRA and ARRA benefits.
         
      
         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
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payment Where Earned Income Credit Exceeds Liability for Tax (Direct)
                  
                  
                  294
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  
                  
                  294
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  
                  294
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  294
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  
                  
                  294
               
               
                  3020
                  Outlays (gross)
                  
                  
                  â294
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  294
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  294
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  294
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  294
               
               
                  
                     
                  
               
            
         
      
      
         The Administration proposes to expand the EITC for workers without qualifying children. 
      
         Payment Where Child Tax Credit Exceeds Liability for Tax                                                                 
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0922â0â1â609
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payment Where Child Tax Credit Exceeds Liability for Tax (Direct)
                  20,592
                  21,627
                  21,579
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  20,592
                  21,627
                  21,579
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  20,592
                  21,627
                  21,579
               
               
                  1930
                  Total budgetary resources available
                  20,592
                  21,627
                  21,579
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  20,592
                  21,627
                  21,579
               
               
                  3020
                  Outlays (gross)
                  â20,592
                  â21,627
                  â21,579
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  20,592
                  21,627
                  21,579
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  20,592
                  21,627
                  21,579
               
               
                  4180
                  Budget authority, net (total)
                  20,592
                  21,627
                  21,579
               
               
                  4190
                  Outlays, net (total)
                  20,592
                  21,627
                  21,579
               
               
                  
                     
                  
               
            
         
      
      
         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 (P.L. 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) (P.L. 107â16). The American Recovery and Reinvestment Act of 2009 (ARRA) (P.L. 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 (P.L. 111â312), section 103(b), extended this temporary benefit for 2011 and 2012. The American Taxpayer Relief Act
            of 2012 (P.L. 112â240), section 103(b), extended the ARRA benefits through tax year 2017 (a five-year extension). The Protecting
            Americans From Tax Hikes Act of 2015 (P.L. 114â113), permanently extended the EGTRRRA and ARRA benefits.
         
      
         Payment Where Child Tax Credit Exceeds Liability for Tax                                                                 
            
         
         (Legislative proposal, subject to PAYGO)
         The account reflects the interaction effect with the proposals to reform child care tax incentives, to provide a second earner
            tax credit, and to provide for automatic enrollment in individual retirement accounts.
         
      
         Payment Where Health Coverage Tax Credit Exceeds Liability for Tax                                                       
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0923â0â1â551
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payment Where Health Coverage Tax Credit Exceeds Liability for T (Direct)
                  
                  6
                  21
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  
                  6
                  21
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  6
                  21
               
               
                  1930
                  Total budgetary resources available
                  
                  6
                  21
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  
                  6
                  21
               
               
                  3020
                  Outlays (gross)
                  
                  â6
                  â21
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  6
                  21
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  6
                  21
               
               
                  4180
                  Budget authority, net (total)
                  
                  6
                  21
               
               
                  4190
                  Outlays, net (total)
                  
                  6
                  21
               
               
                  
                     
                  
               
            
         
      
      
         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 (P.L. 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 (P.L. 111â344), sections 111â118, extended these benefits until February 13, 2011. The bill to extend the
            Generalization System of Preference (P.L. 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.
         
         The Trade Preferences Extension Act of 2015 (P.L. 114â27), section 407, retroactively reinstated the HCTC to January 1, 2014,
            through December 31, 2019. The Act also provided that an eligible individual could not claim both the HCTC and the premium
            tax credit provided under the Affordable Care Act (ACA) for the same coverage for the same month and that individual health
            insurance coverage purchased through the Health Insurance Marketplace is qualified coverage for coverage months in 2014 and
            2015. Lastly, the Act reinstated the advance payment of the HCTC, effective not later than June 28, 2016 (one year after date
            of enactment).
         
      
         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
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payment Where Small Business Health Insurance Tax Credit Exceeds (Direct)
                  38
                  59
                  59
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  38
                  59
                  59
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  41
                  63
                  59
               
               
                  1230
                  Appropriations and/or unobligated balance of appropriations permanently reduced
                  â3
                  â4
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  38
                  59
                  59
               
               
                  1930
                  Total budgetary resources available
                  38
                  59
                  59
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  38
                  59
                  59
               
               
                  3020
                  Outlays (gross)
                  â38
                  â59
                  â59
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  38
                  59
                  59
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  38
                  59
                  59
               
               
                  4180
                  Budget authority, net (total)
                  38
                  59
                  59
               
               
                  4190
                  Outlays, net (total)
                  38
                  59
                  59
               
               
                  
                     
                  
               
            
         
      
      Summary of Budget Authority and Outlays (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  Enacted/requested:
               
               
                  
                  Budget Authority
                  38
                  59
                  59
               
               
                  
                  Outlays
                  38
                  59
                  59
               
               
                  Legislative proposal, subject to PAYGO:
               
               
                  
                  Budget Authority
                  
                  
                  21
               
               
                  
                  Outlays
                  
                  
                  21
               
               
                  Total:
               
               
                  
                  Budget Authority
                  38
                  59
                  80
               
               
                  
                  Outlays
                  38
                  59
                  80
               
               
                  
                     
                  
               
            
         
      
      
         The Patient Protection and Affordable Care Act (PPACA) of 2010 (P.L. 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 phaseouts, and simplifying eligibility requirements.
         
      
         Payment Where Small Business Health Insurance Tax Credit Exceeds Liability for Tax                                       
            
         
         (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0951â4â1â551
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Small Business Insurance Tax Credit
                  
                  
                  21
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  
                  
                  21
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  
                  21
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  21
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  
                  
                  21
               
               
                  3020
                  Outlays (gross)
                  
                  
                  â21
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  21
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  21
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  21
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  21
               
               
                  
                     
                  
               
            
         
      
      
         The Budget proposes to expand and simplify the tax credit provided to qualified small employers for non-elective contributions
            to employee health insurance. The proposal would expand the credit to employers with up to 50 (rather than 25) full-time equivalent
            employees (FTEs) and begin the phaseout of the maximum credit at 20 FTEs (the credit would be reduced on a sliding scale between
            20 and 50, rather than between 10 and 25, FTEs). In addition, there would be a change to the coordination of the phaseouts
            of the credit that apply as the number of FTEs and average wages increase (using a formula that is multiplicative rather than
            additive) so as to provide a more gradual combined phaseout and to ensure that employers with fewer than 50 FTEs and an average
            wage less than $50,000 may be eligible for the credit, even if they are nearing the end of both phaseouts. The Budget also
            proposes to reduce taxpayer complexity by eliminating the requirement that an employer make a uniform contribution on behalf
            of each employee (although applicable non-discrimination laws will still apply), and eliminating the reduction in the qualifying
            contribution for premiums that exceed the average premium in the rating area. The proposal would be effective for taxable
            years beginning after December 31, 2015.
         
      
         Payment Where Alternative Minimum Tax Credit Exceeds Liability for Tax                                                   
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0929â0â1â609
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payment Where Alternative Minimum Tax Credit Exceeds Liability F (Direct)
                  7
                  5
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  7
                  5
                  1
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  7
                  5
                  1
               
               
                  1930
                  Total budgetary resources available
                  7
                  5
                  1
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  7
                  5
                  1
               
               
                  3020
                  Outlays (gross)
                  â7
                  â5
                  â1
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  7
                  5
                  1
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  7
                  5
                  1
               
               
                  4180
                  Budget authority, net (total)
                  7
                  5
                  1
               
               
                  4190
                  Outlays, net (total)
                  7
                  5
                  1
               
               
                  
                     
                  
               
            
         
      
      
         The Tax Relief and Health Care Act of 2006 (P.L. 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
            (P.L. 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 2017 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
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payment Where Certain Tax Credits Exceed Liability for Corporate (Direct)
                  152
                  198
                  3,388
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  152
                  198
                  3,388
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  164
                  198
                  3,388
               
               
                  1230
                  Appropriations and/or unobligated balance of appropriations permanently reduced
                  â12
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  152
                  198
                  3,388
               
               
                  1930
                  Total budgetary resources available
                  152
                  198
                  3,388
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  152
                  198
                  3,388
               
               
                  3020
                  Outlays (gross)
                  â152
                  â198
                  â3,388
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  152
                  198
                  3,388
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  152
                  198
                  3,388
               
               
                  4180
                  Budget authority, net (total)
                  152
                  198
                  3,388
               
               
                  4190
                  Outlays, net (total)
                  152
                  198
                  3,388
               
               
                  
                     
                  
               
            
         
      
      
         The Housing and Economic Recovery Act of 2008 (P.L. 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 (P.L. 111â5), section
            1201(b), extended this temporary benefit through 2009. The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation
            Act of 2010 (P.L. 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 (P.L. 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 (P.L. 113â295),
            section 125(c), extended this temporary benefit through 2014 only with respect to AMT credits. However, outlays are expected
            from this account through 2017 as reconciliations occur.
         
      
         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
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Direct program activity
                  
                  
                  27
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  
                  
                  27
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  
                  27
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  27
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  
                  
                  27
               
               
                  3020
                  Outlays (gross)
                  
                  
                  â27
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  27
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  27
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  27
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  27
               
               
                  
                     
                  
               
            
         
      
      
         The Administration proposes to provide two tax incentives to the 20 designated Promise Zones. 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.  Zone designations for the purpose of the tax incentives
            would be in effect from January 1, 2017, through December 31, 2026.
         
      
         Payment Where Specified Energy Property Credit Exceeds Liability for Tax                                                 
            
         
         Payment Where Specified Energy Property Credit Exceeds Liability for Tax                                                 
            
         
         (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0954â4â1â271
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payment Where Renewable Electricity Tax Credit Exceeds Liability
                  
                  
                  58
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  
                  
                  58
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  
                  58
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  58
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  
                  
                  58
               
               
                  3020
                  Outlays (gross)
                  
                  
                  â58
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  58
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  58
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  58
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  58
               
               
                  
                     
                  
               
            
         
      
      
         The Budget proposes to permanently extend the renewable electricity production tax credit at current credit rates (adjusted
            annually for inflation), make it refundable, and make it available to otherwise eligible renewable electricity consumed directly
            by the producer rather than sold to an unrelated third party to the extent that its production can be independently verified.
            Solar facilities that qualify for the investment tax credit would be eligible for the renewable electricity production tax
            credit for construction that begins after December 31, 2016. 
         
      
         Payment Where American Opportunity Credit Exceeds Liability for Tax                                                      
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0932â0â1â502
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payment Where American Opportunity Credit Exceeds Liability for (Direct)
                  4,153
                  4,398
                  4,334
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  4,153
                  4,398
                  4,334
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  4,153
                  4,398
                  4,334
               
               
                  1930
                  Total budgetary resources available
                  4,153
                  4,398
                  4,334
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  4,153
                  4,398
                  4,334
               
               
                  3020
                  Outlays (gross)
                  â4,153
                  â4,398
                  â4,334
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  4,153
                  4,398
                  4,334
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  4,153
                  4,398
                  4,334
               
               
                  4180
                  Budget authority, net (total)
                  4,153
                  4,398
                  4,334
               
               
                  4190
                  Outlays, net (total)
                  4,153
                  4,398
                  4,334
               
               
                  
                     
                  
               
            
         
      
      Summary of Budget Authority and Outlays (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  Enacted/requested:
               
               
                  
                  Budget Authority
                  4,153
                  4,398
                  4,334
               
               
                  
                  Outlays
                  4,153
                  4,398
                  4,334
               
               
                  Legislative proposal, subject to PAYGO:
               
               
                  
                  Budget Authority
                  
                  
                  â26
               
               
                  
                  Outlays
                  
                  
                  â26
               
               
                  Total:
               
               
                  
                  Budget Authority
                  4,153
                  4,398
                  4,308
               
               
                  
                  Outlays
                  4,153
                  4,398
                  4,308
               
               
                  
                     
                  
               
            
         
      
      
         The American Recovery and Reinvestment Act (ARRA) of 2009 (P.L. 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. The Tax Relief, Unemployment Insurance Reauthorization, and
            Job Creation Act of 2010 (P.L. 111â312), section 103(a), extended this credit to tax years 2011 and 2012. The American Taxpayer
            Relief Act of 2012 (P.L. 112â240), section 103(a), extended the credit through tax year 2017 (a five-year extension). The
            Protecting Americans From Tax Hikes Act of 2015 (P.L. 114â113), permanently extended the ARRA benefits.
         
      
         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
                  2015 actual
                  2016 est.
                  2017 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
               
               
                  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 Administration proposes to expand and modify the American Opportunity Tax Credit. The account also 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, to make Pell Grants excludable from gross income, to repeal the student loan interest deduction
            and provide exclusion for certain debt relief and scholarships.
         
      
         Provide a Carbon Dioxide Investment and Sequestration Credit                                                             
            
         
         Provide a Carbon Dioxide Investment and Sequestration Credit                                                             
            
         
         (Legislative proposal, subject to PAYGO)
         The Budget proposes to allocate $2 billion as a new refundable investment tax credit for projects at new and retrofitted electric
            generating units that capture and permanently sequester carbon dioxide (CO2). A minimum of 70 percent of the credits would be required to flow to projects fueled by greater than 75 percent coal. The
            Budget also proposes a new refundable sequestration tax credit for qualified investments at a rate of (1) $50 per metric ton
            of CO2 permanently sequestered and not beneficially reused (e.g., in an enhanced oil recovery operation) and (2) $10 per metric
            ton for CO2 that is permanently sequestered and beneficially reused. The credit would be indexed for inflation and would be allowed for
            a maximum of 20 years of production.
         
      
         Payment to Issuer of Qualified Energy Conservation Bonds                                                                 
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0948â0â1â272
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payment to Issuer of Qualified Energy Conservation Bonds (Direct)
                  34
                  34
                  37
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  34
                  34
                  37
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  37
                  37
                  37
               
               
                  1230
                  Appropriations and/or unobligated balance of appropriations permanently reduced
                  â3
                  â3
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  34
                  34
                  37
               
               
                  1930
                  Total budgetary resources available
                  34
                  34
                  37
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  34
                  34
                  37
               
               
                  3020
                  Outlays (gross)
                  â34
                  â34
                  â37
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  34
                  34
                  37
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  34
                  34
                  37
               
               
                  4180
                  Budget authority, net (total)
                  34
                  34
                  37
               
               
                  4190
                  Outlays, net (total)
                  34
                  34
                  37
               
               
                  
                     
                  
               
            
         
      
      
         The Emergency Economic Stabilization Act of 2008 (P.L. 110â343), section 301, created Qualified Energy Conservation Bonds;
            and the American Recovery and Reinvestment Act of 2009 (P.L. 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 (P.L. 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
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payment to Issuer of New Clean Renewable Energy Bonds (Direct)
                  29
                  29
                  31
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  29
                  29
                  31
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  31
                  31
                  31
               
               
                  1230
                  Appropriations and/or unobligated balance of appropriations permanently reduced
                  â2
                  â2
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  29
                  29
                  31
               
               
                  1930
                  Total budgetary resources available
                  29
                  29
                  31
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  29
                  29
                  31
               
               
                  3020
                  Outlays (gross)
                  â29
                  â29
                  â31
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  29
                  29
                  31
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  29
                  29
                  31
               
               
                  4180
                  Budget authority, net (total)
                  29
                  29
                  31
               
               
                  4190
                  Outlays, net (total)
                  29
                  29
                  31
               
               
                  
                     
                  
               
            
         
      
      
         The Emergency Economic Stabilization Act of 2008 (P.L. 110â343), section 107, created New Clean Renewable Energy Bonds, and
            the American Recovery and Reinvestment Act of 2009 (P.L. 111â5), section 1111, increased the limitation on issuance of New
            Clean Renewable Energy Bonds to a total limitation of $2,400,000,000.
         
         The Hiring Incentives to Restore Employment Act (P.L. 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
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payment to Issuer of Qualified School Construction Bonds (Direct)
                  643
                  646
                  693
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  643
                  646
                  693
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  693
                  693
                  693
               
               
                  1230
                  Appropriations and/or unobligated balance of appropriations permanently reduced
                  â50
                  â47
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  643
                  646
                  693
               
               
                  1930
                  Total budgetary resources available
                  643
                  646
                  693
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  643
                  646
                  693
               
               
                  3020
                  Outlays (gross)
                  â643
                  â646
                  â693
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  643
                  646
                  693
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  643
                  646
                  693
               
               
                  4180
                  Budget authority, net (total)
                  643
                  646
                  693
               
               
                  4190
                  Outlays, net (total)
                  643
                  646
                  693
               
               
                  
                     
                  
               
            
         
      
      
         The American Recovery and Reinvestment Act of 2009 (P.L. 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 (P.L. 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
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payment to Issuer of Qualified Zone Academy Bonds (Direct)
                  52
                  52
                  56
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  52
                  52
                  56
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  56
                  56
                  56
               
               
                  1230
                  Appropriations and/or unobligated balance of appropriations permanently reduced
                  â4
                  â4
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  52
                  52
                  56
               
               
                  1930
                  Total budgetary resources available
                  52
                  52
                  56
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  52
                  52
                  56
               
               
                  3020
                  Outlays (gross)
                  â52
                  â52
                  â56
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  52
                  52
                  56
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  52
                  52
                  56
               
               
                  4180
                  Budget authority, net (total)
                  52
                  52
                  56
               
               
                  4190
                  Outlays, net (total)
                  52
                  52
                  56
               
               
                  
                     
                  
               
            
         
      
      
         The American Recovery and Reinvestment Act of 2009 (P.L. 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 (P.L. 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 (P.L. 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 (P.L. 113â295), section 120, extended the calendar year limitation of $400,000,000 through tax
            year 2014 (a one-year extension). The Protecting Americans From Tax Hikes Act of 2015 (P.L. 114â113), extended the calendar
            year limitation of $400,000,000 through tax year 2016 (a two-year extension).
         
         The Hiring Incentives to Restore Employment Act (P.L. 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, Unemployment Insurance Reauthorization and Job Creation Act of 2010 (P.L. 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
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payment Where Adoption Credit Exceeds Liability for Tax (Direct)
                  16
                  1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  16
                  1
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  16
                  1
                  
               
               
                  1930
                  Total budgetary resources available
                  16
                  1
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  16
                  1
                  
               
               
                  3020
                  Outlays (gross)
                  â16
                  â1
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  16
                  1
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  16
                  1
                  
               
               
                  4180
                  Budget authority, net (total)
                  16
                  1
                  
               
               
                  4190
                  Outlays, net (total)
                  16
                  1
                  
               
               
                  
                     
                  
               
            
         
      
      
         The Patient Protection and Affordable Care Act of 2010 (P.L. 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. However, outlays are expected from this account through 2016 as reconciliations occur.
         
      
         Refunding Internal Revenue Collections, Interest                                                                         
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0904â0â1â908
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Refunding Internal Revenue Collections, Interest (Direct)
                  1,061
                  1,309
                  1,680
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 43.0)
                  1,061
                  1,309
                  1,680
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  1,061
                  1,309
                  1,680
               
               
                  1930
                  Total budgetary resources available
                  1,061
                  1,309
                  1,680
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  1,061
                  1,309
                  1,680
               
               
                  3020
                  Outlays (gross)
                  â1,061
                  â1,309
                  â1,680
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  1,061
                  1,309
                  1,680
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  1,061
                  1,309
                  1,680
               
               
                  4180
                  Budget authority, net (total)
                  1,061
                  1,309
                  1,680
               
               
                  4190
                  Outlays, net (total)
                  1,061
                  1,309
                  1,680
               
               
                  
                     
                  
               
            
         
      
      
         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 (P.L. 97â248) provides for daily compounding of interest. Under
            the Tax Reform Act of 1986 (P.L. 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
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Premium assistance tax credit
                  23,770
                  30,718
                  47,837
               
               
                  0002
                  Advanced cost sharing reductions
                  5,060
                  6,127
                  7,596
               
               
                  0003
                  Basic Health Program
                  1,228
                  2,440
                  2,570
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  30,058
                  39,285
                  58,003
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  27,213
                  39,285
                  58,003
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  2,845
                  
                  
               
               
                  1900
                  Budget authority (total)
                  30,058
                  39,285
                  58,003
               
               
                  1930
                  Total budgetary resources available
                  30,058
                  39,285
                  58,003
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  30,058
                  39,285
                  58,003
               
               
                  3020
                  Outlays (gross)
                  â30,058
                  â39,285
                  â58,003
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  30,058
                  39,285
                  58,003
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  30,058
                  39,285
                  58,003
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4123
                  Non-Federal sources
                  â2,845
                  
                  
               
               
                  4180
                  Budget authority, net (total)
                  27,213
                  39,285
                  58,003
               
               
                  4190
                  Outlays, net (total)
                  27,213
                  39,285
                  58,003
               
               
                  
                     
                  
               
            
         
      
      Summary of Budget Authority and Outlays (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  Enacted/requested:
               
               
                  
                  Budget Authority
                  27,213
                  39,285
                  58,003
               
               
                  
                  Outlays
                  27,213
                  39,285
                  58,003
               
               
                  Legislative proposal, subject to PAYGO:
               
               
                  
                  Budget Authority
                  
                  
                  â303
               
               
                  
                  Outlays
                  
                  
                  â303
               
               
                  Total:
               
               
                  
                  Budget Authority
                  27,213
                  39,285
                  57,700
               
               
                  
                  Outlays
                  27,213
                  39,285
                  57,700
               
               
                  
                     
                  
               
            
         
      
      
         The Patient Protection and Affordable Care Act (PPACA) of 2010 (P.L. 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 advance credit payments with the actual credit computed on the tax return, subject to certain caps.
         
         Section 1402 of PPACA provides for reductions in cost sharing for eligible 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 American Indians and Alaska Natives.
         
         Section 1131 of PPACA provides for the establishment of a Basic Health Program, under which a state may offer standard health
            plans to eligible individuals in lieu of offering such individuals coverage through an Exchange. Eligible individuals include
            state residents without access to affordable, minimum essential coverage (including those not eligible to enroll in the state's
            Medicaid program) who meet certain income, residency, and age requirements.
         
         Section 1412 of PPACA provides for advance payments of the premium tax credit and cost-sharing reductions.
         The premium assistance tax credit has outlay effects (in millions of dollars) of: 2015 $20,925; 2016 $30,718; 2017 $47,837;
            2018 $68,343; 2019 $86,732; 2020 $94,583; 2021 $100,106; 2022 $106,132; 2023 $110,949; 2024 $116,077; 2025 $121,436; 2026
            $126,721.
         
         The premium assistance tax credit has income tax effects (in millions of dollars) [a (-) indicates reduced receipts] of: 2015
            -$2,316; 2016 -$2,152; 2017 -$3,452; 2018 -$4,503; 2019 -$6,274; 2020 -$7,498; 2021 -$7,743; 2022 -$8,131; 2023 -$8,441; 2024
            -$8,820; 2025 -$9,134; 2026 -$9,471.
         
      
         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
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  
                  â303
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  â303
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  
                  
                  â303
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3020
                  Outlays (gross)
                  
                  
                  303
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  
                  
                  303
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3200
                  Obligated balance, end of year
                  
                  
                  303
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  â303
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  â303
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  â303
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  â303
               
               
                  
                     
                  
               
            
         
      
      
         This schedule reflects the impact of the Administration's proposals to extend the Children's Health Insurance Program, create
            a state option to provide 12-month continuous Medicaid eligibility for adults, and standardize the definition of American
            Indian and Alaska Native in PPACA.
         
      
         IRS Miscellaneous Retained Fees                                                                                          
            
         Special and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5432â0â2â803
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  3
                  3
                  2
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1110
                  Enrolled Agent Fee Increase, IRS Miscellaneous Retained Fees
                  7
                  7
                  8
               
               
                  1110
                  Tax Preparer Registration Fees, IRS Miscellaneous Retained Fees
                  37
                  24
                  24
               
               
                  1130
                  New Installment Agreements, IRS Miscellaneous Retained Fees
                  154
                  155
                  156
               
               
                  1130
                  Restructured Installment Agreements, IRS Miscellaneous Retained Fees
                  48
                  52
                  53
               
               
                  1130
                  General User Fees, IRS Miscellaneous Retained Fees
                  140
                  168
                  157
               
               
                  1130
                  Photocopying and Historical Conservation Easement Fees, IRS Miscellaneous Retained Fees
                  5
                  4
                  4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1199
                  Total current law receipts
                  391
                  410
                  402
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total receipts
                  391
                  410
                  402
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  394
                  413
                  404
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  IRS Miscellaneous Retained Fees
                  â391
                  â410
                  â402
               
               
                  2103
                  IRS Miscellaneous Retained Fees
                  â3
                  â3
                  â2
               
               
                  2132
                  IRS Miscellaneous Retained Fees
                  3
                  2
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Total current law appropriations
                  â391
                  â411
                  â404
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total appropriations
                  â391
                  â411
                  â404
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  3
                  2
                  
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5432â0â2â803
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  IRS Miscellaneous Retained Fees (Direct)
                  5
                  3
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 44.0)
                  5
                  3
                  3
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  262
                  194
                  93
               
               
                  1010
                  Unobligated balance transfer to other accts [020â0912]
                  â40
                  â39
                  â14
               
               
                  1010
                  Unobligated balance transfer to other accts [020â0919]
                  â181
                  â119
                  â44
               
               
                  1010
                  Unobligated balance transfer to other accts [020â0913]
                  â21
                  â10
                  â15
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  20
                  26
                  20
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1120
                  Appropriations transferred to other accts [020â0919]
                  â208
                  â277
                  â224
               
               
                  1120
                  Appropriations transferred to other accts [020â0912]
                  â4
                  â64
                  â103
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  â212
                  â341
                  â327
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  391
                  410
                  402
               
               
                  1203
                  Appropriation (previously unavailable)
                  3
                  3
                  2
               
               
                  1232
                  Appropriations and/or unobligated balance of appropriations temporarily reduced
                  â3
                  â2
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  391
                  411
                  404
               
               
                  1900
                  Budget authority (total)
                  179
                  70
                  77
               
               
                  1930
                  Total budgetary resources available
                  199
                  96
                  97
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  194
                  93
                  94
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  5
                  3
                  3
               
               
                  3020
                  Outlays (gross)
                  â5
                  â3
                  â3
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  â212
                  â341
                  â327
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  391
                  411
                  404
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  5
                  3
                  3
               
               
                  4180
                  Budget authority, net (total)
                  179
                  70
                  77
               
               
                  4190
                  Outlays, net (total)
                  5
                  3
                  3
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  
                  
                  
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1130
                  Gifts to the United States for Reduction of the Public Debt
                  4
                  4
                  4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  4
                  4
                  4
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  Gifts to the United States for Reduction of the Public Debt
                  â4
                  â4
                  â4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5080â0â2â808
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  4
                  4
                  4
               
               
                  1236
                  Appropriations applied to repay debt
                  â4
                  â4
                  â4
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2015 actual
                  2016 est.
                  2017 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
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      
         The American Jobs Creation Act of 2004 (P.L. 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.
         
         Section 32102(a) of the Fixing America's Surface Transportation Act of 2015 (P.L. 114â94), amended section 6306 of the Internal
            Revenue Code (IRC) and requires the Secretary of the Treasury to enter into one or more qualified tax collection contracts
            for the collection of all outstanding inactive tax receivables. These agreements are applicable to tax receivables as identified
            by the Secretary after December 4, 2015. Section 6306 of the IRC prohibits the payment of fees for all services in excess
            of 25 percent of the amount collected under a tax collection contract. In addition, up to 25 percent of the amount collected
            may be used for IRS collection enforcement activities.
         
         Inactive tax receivables are defined as any tax receivable (1) removed from the active inventory for lack of resources or
            inability to locate the taxpayer, (2) for which more than 1/3 of the applicable limitations period has lapsed and no IRS employee
            has been assigned to collect the receivable; or (3) for which a receivable has been assigned for collection but more than
            365 days have passed without interaction with the taxpayer or a third party for purposes of furthering the collection. Tax
            receivables are defined as any outstanding assessment that the IRS includes in potentially collectible inventory.
         
      
         Informant Payments                                                                                                       
            
         Special and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5433â0â2â803
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  
                  
                  8
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1140
                  Underpayment and Fraud Collection
                  71
                  75
                  75
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  71
                  75
                  83
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  Informant Payments
                  â71
                  â67
                  â63
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  
                  8
                  20
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5433â0â2â803
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Informant Payments
                  71
                  63
                  63
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 91.0)
                  71
                  63
                  63
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  71
                  67
                  63
               
               
                  1230
                  Appropriations and/or unobligated balance of appropriations permanently reduced
                  
                  â4
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  71
                  63
                  63
               
               
                  1930
                  Total budgetary resources available
                  71
                  63
                  63
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  71
                  63
                  63
               
               
                  3020
                  Outlays (gross)
                  â71
                  â63
                  â63
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  71
                  63
                  63
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  71
                  63
                  63
               
               
                  4180
                  Budget authority, net (total)
                  71
                  63
                  63
               
               
                  4190
                  Outlays, net (total)
                  71
                  63
                  63
               
               
                  
                     
                  
               
            
         
      
      
         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 (P.L. 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 (P.L. 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
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0801
                  Federal Tax Lien Revolving Fund (Reimbursable)
                  
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 32.0)
                  
                  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
               
               
                  1930
                  Total budgetary resources available
                  7
                  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
               
               
                  3020
                  Outlays (gross)
                  
                  â1
                  â1
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  1
                  1
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  
                  1
                  1
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4123
                  Non-Federal sources
                  
                  â1
                  â1
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      
         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                                                                                 
            
         
          The Internal Revenue Service Restructuring and Reform Act of 1998 (Section 7802(d) 26 U.S.C.) directs the IRS Oversight Board
            to 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 Board did not make a recommendation for 2017 as it currently lacks a quorum. The Board will
            reconvene once it has enough Senate-confirmed members to make a quorum.
         
      
         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 in this Act to the Internal Revenue Service may be obligated or expendedâ
      (1) to make a payment to any employee under a bonus, award, or recognition program; or
      (2) under any hiring or personnel selection process with respect to re-hiring a former employee,
         unless such program or process takes into account the conduct and Federal tax compliance of such employee or former employee.]
      [SEC. 111. 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. 112. Except to the extent provided in section 6014, 6020, or 6201(d) of the Internal Revenue Code of 1986, no funds in this or
      any other Act shall be available to the Secretary of the Treasury to provide to any person a proposed final return or statement
      for use by such person to satisfy a filing or reporting requirement under such Code.][SEC. 113. In addition to the amounts otherwise made available in this Act for the Internal Revenue Service, $290,000,000, to be available
      until September 30, 2017, shall be transferred by the Commissioner to the "Taxpayer Services", "Enforcement", or "Operations
      Support" accounts of the Internal Revenue Service for an additional amount to be used solely for measurable improvements in
      the customer service representative level of service rate, to improve the identification and prevention of refund fraud and
      identity theft, and to enhance cybersecurity to safeguard taxpayer data: Provided, That such funds shall supplement, not supplant any other amounts made available by the Internal Revenue Service for such
      purpose: Provided further, That such funds shall not be available until the Commissioner submits to the Committees on Appropriations of the House of
      Representatives and the Senate a spending plan for such funds: Provided further, That such funds shall not be used to support any provision of Public Law 111â148, Public Law 111â152, or any amendment made
      by either such Public Law.]SEC. 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, 2021". 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". SEC. 108.   Section 1344(b)(6) of title 31, United States Code, is amended by adding a comma before "the Administrator of the Drug Enforcement
            Administration", by striking "and" after "Drug Enforcement Administration", and by inserting ", and the Commissioner of Internal
            Revenue" after "National Aeronautics and Space Administration".  (Department of the Treasury Appropriations Act, 2016.)
         Comptroller of the Currency                                                                                              
            
         Trust Funds  
         Assessment Funds                                                                                                         
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â8413â0â8â373
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0881
                  Bank Supervision
                  996
                  1,133
                  1,156
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  703
                  1,301
                  1,249
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  704
                  1,301
                  1,249
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  1,593
                  1,081
                  1,134
               
               
                  1930
                  Total budgetary resources available
                  2,297
                  2,382
                  2,383
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  1,301
                  1,249
                  1,227
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  234
                  238
                  101
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  996
                  1,133
                  1,156
               
               
                  3020
                  Outlays (gross)
                  â991
                  â1,270
                  â1,067
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  238
                  101
                  190
               
               
                  
                  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
                  229
                  233
                  96
               
               
                  3200
                  Obligated balance, end of year
                  233
                  96
                  185
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  1,593
                  1,081
                  1,134
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  898
                  1,044
                  1,067
               
               
                  4101
                  Outlays from mandatory balances
                  93
                  226
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  991
                  1,270
                  1,067
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources
                  â13
                  â19
                  â23
               
               
                  4121
                  Interest on Federal securities
                  â17
                  â19
                  â23
               
               
                  4123
                  Non-Federal sources
                  â1,563
                  â1,043
                  â1,088
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â1,593
                  â1,081
                  â1,134
               
               
                  4170
                  Outlays, net (mandatory)
                  â602
                  189
                  â67
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  â602
                  189
                  â67
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5000
                  Total investments, SOY: Federal securities: Par value
                  926
                  1,535
                  1,605
               
               
                  5001
                  Total investments, EOY: Federal securities: Par value
                  1,535
                  1,605
                  1,677
               
               
                  
                     
                  
               
            
         
      
      
         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.
         
         As of September 30, 2015, the OCC supervised 1,010 national bank charters, 49 Federal branches of foreign banks, and 416 Federal
            savings associations (including approximately 165 mutual institutions). In total, the OCC supervises approximately $11.1 trillion
            in financial institution assets.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â8413â0â8â373
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Reimbursable obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  502
                  547
                  557
               
               
                  11.3
                  Other than full-time permanent
                  7
                  7
                  7
               
               
                  11.5
                  Other personnel compensation
                  3
                  3
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  512
                  557
                  567
               
               
                  12.1
                  Civilian personnel benefits
                  210
                  247
                  252
               
               
                  21.0
                  Travel and transportation of persons
                  54
                  71
                  72
               
               
                  22.0
                  Transportation of things
                  2
                  2
                  2
               
               
                  23.2
                  Rental payments to others
                  62
                  62
                  64
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  11
                  16
                  17
               
               
                  24.0
                  Printing and reproduction
                  
                  1
                  1
               
               
                  25.1
                  Advisory and assistance services
                  32
                  34
                  35
               
               
                  25.2
                  Other services from non-Federal sources
                  17
                  21
                  22
               
               
                  25.3
                  Other goods and services from Federal sources
                  10
                  13
                  13
               
               
                  25.4
                  Operation and maintenance of facilities
                  4
                  5
                  5
               
               
                  25.7
                  Operation and maintenance of equipment
                  53
                  60
                  62
               
               
                  26.0
                  Supplies and materials
                  6
                  8
                  8
               
               
                  31.0
                  Equipment
                  20
                  19
                  19
               
               
                  32.0
                  Land and structures
                  3
                  17
                  17
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Reimbursable obligations
                  996
                  1,133
                  1,156
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations
                  996
                  1,133
                  1,156
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â8413â0â8â373
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  3,805
                  3,955
                  3,955
               
               
                  
                     
                  
               
            
         
      
         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
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Interest on Treasury Debt Securities
                  402,184
                  447,286
                  511,412
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 43.0)
                  402,184
                  447,286
                  511,412
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  402,184
                  447,286
                  511,412
               
               
                  1930
                  Total budgetary resources available
                  402,184
                  447,286
                  511,412
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  402,184
                  447,286
                  511,412
               
               
                  3020
                  Outlays (gross)
                  â402,184
                  â447,286
                  â511,412
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  402,184
                  447,286
                  511,412
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  402,184
                  447,286
                  511,412
               
               
                  4180
                  Budget authority, net (total)
                  402,184
                  447,286
                  511,412
               
               
                  4190
                  Outlays, net (total)
                  402,184
                  447,286
                  511,412
               
               
                  
                     
                  
               
            
         
      
      
         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)                                                                             
            
         
         (Legislative proposal, not subject to PAYGO)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0550â2â1â901
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Interest on Treasury Debt Securities
                  
                  7
                  224
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 43.0)
                  
                  7
                  224
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  7
                  224
               
               
                  1930
                  Total budgetary resources available
                  
                  7
                  224
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  
                  7
                  224
               
               
                  3020
                  Outlays (gross)
                  
                  â7
                  â224
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  7
                  224
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  7
                  224
               
               
                  4180
                  Budget authority, net (total)
                  
                  7
                  224
               
               
                  4190
                  Outlays, net (total)
                  
                  7
                  224
               
               
                  
                     
                  
               
            
         
      
         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
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Interest on Treasury Debt Securities
                  
                  
                  23
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 43.0)
                  
                  
                  23
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  
                  23
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  23
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  Obligations incurred, unexpired accounts
                  
                  
                  23
               
               
                  3020
                  Outlays (gross)
                  
                  
                  â23
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  23
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  23
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  23
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  23
               
               
                  
                     
                  
               
            
         
      
         Administrative ProvisionsâDepartment of the Treasury                                                                     
            
         
         Administrative provisionsâDepartment of the Treasury'
      			
      (including transfers of funds)SEC. 114. 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. 115. 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, upon advance approval of such Committees, not to exceed 2 percent of any such appropriations may be transferred to the
      "Office of Terrorism and Financial Intelligence": Provided further,] That no transfer under this section may increase or decrease any such appropriation by more than 2 percent.SEC. 116. 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. 117. 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. 118. The Secretary of the Treasury may transfer funds from the "Bureau of the Fiscal Service-Salaries and Expenses" to the Debt
      Collection Fund as necessary to cover the costs of debt collection: Provided, That such amounts shall be reimbursed to such salaries and expenses account from debt collections received in the Debt Collection
      Fund.SEC. 119. 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. 120. 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. 121. 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 [2016]2017 until the enactment of the Intelligence Authorization Act for Fiscal Year [2016]2017.SEC. 122. 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. 123. 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. 124. (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. 125. 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. 126. 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. 127. During fiscal year 2016â
      (1) none of the funds made available in this or any other Act may be used by the Department of the Treasury, including the Internal
         Revenue Service, to issue, revise, or finalize any regulation, revenue ruling, or other guidance not limited to a particular
         taxpayer relating to the standard which is used to determine whether an organization is operated exclusively for the promotion
         of social welfare for purposes of section 501(c)(4) of the Internal Revenue Code of 1986 (including the proposed regulations
         published at 78 Fed. Reg. 71535 (November 29, 2013)); and
      
      (2) the standard and definitions as in effect on January 1, 2010, which are used to make such determinations shall apply after
         the date of the enactment of this Act for purposes of determining status under section 501(c)(4) of such Code of organizations
         created on, before, or after such date.]SEC. 126.  Of the funds made available by this Act to the Internal Revenue Service and Alcohol Tobacco Tax and Trade Bureau, not less
            than $8,854,065,000 shall be specified to pay for the costs of 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. 127.  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 "This section is repealed, and the" and inserting "The", by striking the comma after "terminate",
                  and by striking "2014" and inserting "2017".
      SEC. 128.  Paragraph 5112(r)(5) of title 31, United States Code, is amended by inserting "for circulation" after both instances of "minted
            and issued". SEC. 129.  Paragraph 3111(c)(2) of title 5, United States Code, is amended by inserting "or the Office of Tax Policy," after "the Internal
            Revenue Service,".  (Department of the Treasury Appropriations Act, 2016.)
         General and Administrative Provisions                                                                                    
            
         
         GENERAL FUND RECEIPT ACCOUNTS                                                                                            
            
         (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  
                  2015 actual
                  2016 est.
                  2017 est.
               
               
                  
                     
                  
               
               
                  Governmental receipts:
               
               
                  010â086400
                  Filing Fees, P.L. 109â171, Title X: Enacted/requested
                  56
                  65
                  65
               
               
                  010â108000
                  Fines, Penalties, and Forfeitures, Federal Coal Mine Health and Safety Laws: Enacted/requested
                  77
                  84
                  84
               
               
                  012â101000
                  Fines, Penalties, and Forfeitures, Agricultural Laws: Enacted/requested
                  4
                  4
                  4
               
               
                  020â015800
                  Transportation Fuels Tax: Enacted/requested
                  â3,394
                  â3,462
                  â3,383
               
               
                  020â309990
                  Refunds of Moneys Erroneously Received and Recovered (20X1807): Enacted/requested
                  â34
                  â35
                  â35
               
               
                  020â085000
                  Registration, Filing, and Transaction Fees: Enacted/requested
                  4
                  4
                  4
               
               
                  020â309500
                  Recovery from Leaking Underground Storage Tank Trust Fund for Refunds of Taxes, EPA: Enacted/requested
                  
                  6
                  6
               
               
                  020â241100
                  User Fees for IRS: Enacted/requested
                  25
                  12
                  12
               
               
                  020â309400
                  Recovery from Airport and Airway Trust Fund for Refunds of Taxes: Enacted/requested
                  19
                  17
                  16
               
               
                  020â105000
                  Fines, Penalties, and Forfeitures, Narcotic Prohibition and Alcohol Laws: Enacted/requested
                  30
                  41
                  41
               
               
                  020â086600
                  Transitional Reinsurance Contributions to the General Fund: Enacted/requested
                  
                  
                  466
               
               
                  020â249200
                  Premiums, Terrorism Risk Insurance Program: Enacted/requested
                  
                  
                  55
               
               
                  020â109700
                  Penalties on Individuals Who Do not Have Health Coverage: Enacted/requested
                  
                  4,573
                  6,869
               
               
                  020â109600
                  Penalties on Employers Who Do not Offer Health Coverage or Delay Eligibility for New Employees: Enacted/requested
                  
                  
                  13,016
               
               
                  020â065000
                  Deposit of Earnings, Federal Reserve System: Enacted/requested
                  96,468
                  116,445
                  64,818
               
               
                  020â015300
                  Estate and Gift Taxes: Enacted/requested
                  19,232
                  21,094
                  22,399
               
               
                  020â011100
                  Corporation Income and Excess Profits Taxes: Enacted/requested
                  343,797
                  292,593
                  342,676
               
               
                  Legislative proposal, subject to PAYGO
                  
                  â32
                  75,138
               
               
                  021â103000
                  Fines, Penalties, and Forfeitures, Immigration and Labor Laws: Enacted/requested
                  160
                  165
                  165
               
               
                  034â104000
                  Fines, Penalties, and Forfeitures, Customs, Commerce, and Antitrust Laws: Enacted/requested
                  5,641
                  166
                  166
               
               
                  050â085015
                  Registration, Filing, and Transaction Fees, SEC: Enacted/requested
                  533
                  525
                  560
               
               
                  096â106000
                  Forfeitures of Unclaimed Money and Property: Enacted/requested
                  14
                  16
                  16
               
               
                  096â089100
                  Miscellaneous Fees for Regulatory and Judicial Services, not Otherwise Classified: Enacted/requested
                  455
                  449
                  449
               
               
                  220â109900
                  Fines, Penalties, and Forfeitures, not Otherwise Classified: Enacted/requested
                  8,146
                  6,032
                  6,032
               
               
                  345â086900
                  Fees for Legal and Judicial Services, not Otherwise Classified: Enacted/requested
                  51
                  59
                  59
               
               
                  901â015914
                  Tax on Indoor Tanning Services: Enacted/requested
                  85
                  85
                  86
               
               
                  901â015700
                  Telephone Excise Tax: Enacted/requested
                  607
                  545
                  490
               
               
                  901â015250
                  Other Federal Fund Excise Taxes: Enacted/requested
                  1,949
                  1,405
                  1,458
               
               
                  901â015915
                  Excise Tax on Medical Device Manufacturers: Enacted/requested
                  1,987
                  610
                  â10
               
               
                  901â015600
                  Alcohol Excise Tax: Enacted/requested
                  9,639
                  9,583
                  9,707
               
               
                  901â015500
                  Tobacco Excise Tax: Enacted/requested
                  14,453
                  14,368
                  14,252
               
               
                  901â015913
                  Fee on Health Insurance Providers: Enacted/requested
                  11,261
                  11,295
                  7
               
               
                  901â031050
                  Other Federal Fund Customs Duties: Enacted/requested
                  22,546
                  23,985
                  26,449
               
               
                  901â011050
                  Individual Income Taxes: Enacted/requested
                  1,540,772
                  1,627,774
                  1,724,005
               
               
                  Legislative proposal, not subject to PAYGO
                  
                  
                  278
               
               
                  901â015700
                  Telephone Excise Tax: Legislative proposal, subject to PAYGO
                  
                  
                  â490
               
               
                  901â015250
                  Other Federal Fund Excise Taxes: Legislative proposal, subject to PAYGO
                  
                  
                  â5
               
               
                  901â015600
                  Alcohol Excise Tax: Legislative proposal, subject to PAYGO
                  
                  
                  109
               
               
                  901â015500
                  Tobacco Excise Tax: Legislative proposal, subject to PAYGO
                  
                  
                  13,309
               
               
                  901â011050
                  Individual Income Taxes: Legislative proposal, subject to PAYGO
                  
                  10
                  63,640
               
               
                  General Fund Governmental receipts
                  2,074,583
                  2,128,481
                  2,382,983
               
               
                  
                     
                  
               
               
                  
               
               
                  Offsetting receipts from the public:
               
               
                  020â267710
                  Community Development Financial Institutions Fund, Negative Subsidies: Enacted/requested
                  2
                  
                  
               
               
                  020â387500
                  Budget Clearing Account (suspense): Enacted/requested
                  3
                  
                  
               
               
                  020â168200
                  Gain by Exchange on Foreign Currency Denominated Public Debt Securities: Enacted/requested
                  6
                  
                  
               
               
                  020â276330
                  Community Development Financial Institutions Fund, Downward Re-estimate of Subsidies: Enacted/requested
                  2
                  1
                  
               
               
                  020â279030
                  GSE Mortgage-Backed Securities Direct Loans, Downward Reestimates of Subsidies: Enacted/requested
                  
                  17
                  
               
               
                  020â278430
                  Small Business Lending Fund Direct Loans, Downward Reestimates of  Subsidies: Enacted/requested
                  
                  44
                  
               
               
                  020â279230
                  Troubled Asset Relief Program, Downward Reestimates of Subsidies: Enacted/requested
                  1,525
                  855
                  
               
               
                  020â145000
                  Interest Payments from States, Cash Management Improvement: Enacted/requested
                  1
                  3
                  3
               
               
                  020â143500
                  General Fund Proprietary Interest Receipts, not Otherwise Classified: Enacted/requested
                  2
                  3
                  3
               
               
                  020â146310
                  Interest on Quota in International Monetary Fund: Enacted/requested
                  4
                  4
                  4
               
               
                  020â146320
                  Interest on Loans to International Monetary Fund: Enacted/requested
                  4
                  6
                  6
               
               
                  020â129900
                  Gifts to the United States, not Otherwise Classified: Enacted/requested
                  
                  7
                  7
               
               
                  020â322000
                  All Other General Fund Proprietary Receipts: Enacted/requested
                  1,075
                  511
                  511
               
               
                  020â248500
                  GSE Fees Pursuant to P.L. 112â78 Sec. 401: Enacted/requested
                  2,363
                  2,741
                  3,032
               
               
                  020â289400
                  Proceeds, GSE Equity Related Transactions: Enacted/requested
                  20,370
                  16,016
                  18,671
               
               
                  020â149900
                  Interest Received from Credit Financing Accounts: Enacted/requested
                  38,733
                  60,038
                  65,292
               
               
                  086â289100
                  Proceeds, Grants for Emergency Mortgage Relief Derived from Emergency Homeowners' Relief Fund: Enacted/requested
                  1
                  
                  
               
               
                  General Fund Offsetting receipts from the public
                  64,091
                  80,246
                  87,529
               
               
                  
                     
                  
               
               
                  
               
               
                  Intragovernmental payments:
               
               
                  014â142700
                  Interest on Advances to Colorado River Dam Fund, Boulder Canyon Project: Enacted/requested
                  
                  1
                  
               
               
                  020â136000
                  Interest on Loans to Western Area Power Administration: Enacted/requested
                  1
                  
                  
               
               
                  020â320000
                  Receivables from Cancelled Accounts: Enacted/requested
                  3
                  
                  
               
               
                  020â150120
                  Interest on Loans and Repayable Advances to the Federal Unemployment Account: Enacted/requested
                  54
                  
                  
               
               
                  020â310100
                  Recoveries from Federal Agencies for Settlement of Claims for Contract Disputes: Enacted/requested
                  72
                  
                  
               
               
                  020â136300
                  Interest on Loans for College Housing and Academic Facilities Loans, Education: Enacted/requested
                  2
                  2
                  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
                  18
                  13
                  13
               
               
                  020â150110
                  Interest on Loans or Advances to the Extended Unemployment Compensation Account: Enacted/requested
                  482
                  210
                  90
               
               
                  020â141300
                  Interest on Loans to Temporary Corporate Credit Union Stabilization Fund, NCUA: Enacted/requested
                  3
                  22
                  37
               
               
                  020â141500
                  Interest on Loans to Federal Deposit Insurance Corporation: Enacted/requested
                  
                  8
                  36
               
               
                  020â149700
                  Payment of Interest on Advances to the Railroad Retirement Board: Enacted/requested
                  103
                  97
                  128
               
               
                  020â149500
                  Interest Payments on Repayable Advances to the Black Lung Disability Trust Fund: Enacted/requested
                  97
                  122
                  154
               
               
                  020â140100
                  Interest on Loans to Commodity Credit Corporation: Enacted/requested
                  8
                  30
                  135
               
               
                  020â143300
                  Interest on Loans to National Flood Insurance Fund, DHS: Enacted/requested
                  319
                  467
                  478
               
               
                  020â135100
                  Interest on Loans to BPA: Enacted/requested
                  399
                  454
                  484
               
               
                  020â241600
                  Charges for Administrative Expenses of Social Security Act As Amended: Enacted/requested
                  720
                  706
                  724
               
               
                  020â141800
                  Interest on Loans to Federal Financing Bank: Enacted/requested
                  1,765
                  1,444
                  1,566
               
               
                  020â113000
                  Unclaimed Assets Recovery Account: Legislative proposal, subject to PAYGO
                  
                  
                  8
               
               
                  073â142800
                  Interest on Advances to Small Business Administration: Enacted/requested
                  1
                  1
                  1
               
               
                  089â142400
                  Interest on Investment, Colorado River Projects: Enacted/requested
                  
                  4
                  4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  General Fund Intragovernmental payments
                  4,050
                  3,584
                  3,863
               
               
                  
                     
                  
               
            
         
      
      
         
      
         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 2016, 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 [2016]2017 from appropriations made available for salaries and expenses for fiscal year [2016]2017 in this Act, shall remain available through September 30, [2017] 2018, 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, [2015] 2016, including accrued interest, as a result of the assessment of monetary penalties. Funds available for obligation in fiscal
      year [2016] 2017 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]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. 625. 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. 626. 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. 627. None of the funds made available in this Act may be used by a governmental entity to require the disclosure by a provider
      of electronic communication service to the public or remote computing service of the contents of a wire or electronic communication
      that is in electronic storage with the provider (as such terms are defined in sections 2510 and 2711 of title 18, United States
      Code) in a manner that violates the Fourth Amendment to the Constitution of the United States.][SEC. 628. Beginning on the date of enactment of this Act, in the current fiscal year and continuing through September 30, 2025, the
      Further Notice of Proposed Rulemaking and Report and Order adopted by the Federal Communications Commission on March 31, 2014
      (FCC 14â28), and the amendments to the rules of the Commission adopted in such Further Notice of Proposed Rulemaking and Report
      and Order, shall not apply to a joint sales agreement (as defined in Note 2(k) to section 73.3555 of title 47, Code of Federal
      Regulations) that was in effect on March 31, 2014, and a rule of the Commission amended by such an amendment shall apply to
      such agreement as such rule was in effect on the day before the effective date of such amendment. A party to a joint sales
      agreement that was in effect on March 31, 2014, shall not be considered to be in violation of the ownership limitations of
      section 73.3555 of title 47, Code of Federal Regulations, by reason of the application of the rule in Note 2(k)(2), as so
      amended, to the joint sales agreement.][SEC. 629. During fiscal year 2016, none of the amounts made available by this Act may be used to finalize or implement the Safety Standard
      for Recreational Off-Highway Vehicles published by the Consumer Product Safety Commission in the Federal Register on November
      19, 2014 (79 Fed. Reg. 68964) until afterâ
      (1) the National Academy of Sciences, in consultation with the National Highway Traffic Safety Administration and the Department
         of Defense, completes a study to determineâ
         (A) the technical validity of the lateral stability and vehicle handling requirements proposed by such standard for purposes of
            reducing the risk of Recreational Off-Highway Vehicle (referred to in this section as "ROV") rollovers in the off-road environment,
            including the repeatability and reproducibility of testing for compliance with such requirements;
         
         (B) the number of ROV rollovers that would be prevented if the proposed requirements were adopted;
         (C) whether there is a technical basis for the proposal to provide information on a point-of-sale hangtag about a ROV's rollover
            resistance on a progressive scale; and
         
         (D) the effect on the utility of ROVs used by the United States military if the proposed requirements were adopted; and
      
      (2) a report containing the results of the study completed under paragraph (1) is delivered toâ
         (A) the Committee on Commerce, Science, and Transportation of the Senate;
         (B) the Committee on Energy and Commerce of the House of Representatives;
         (C) the Committee on Appropriations of the Senate; and
         (D) the Committee on Appropriations of the House of Representatives.]
      [SEC. 630. Notwithstanding any other provision of law, not to exceed $2,266,085 of unobligated balances from "Election Assistance Commission,
      Election Reform Programs" shall be available to record a disbursement previously incurred under that heading in fiscal year
      2014 against a 2008 cancelled account.][SEC. 631. None of the funds appropriated by this Act may be used by the Federal Communications Commission to modify, amend, or change
      the rules or regulations of the Commission for universal service high-cost support for competitive eligible telecommunications
      carriers in a way that is inconsistent with paragraph (e)(5) or (e)(6) of section 54.307 of title 47, Code of Federal Regulations,
      as in effect on July 15, 2015: Provided, That this section shall not prohibit the Commission from considering, developing, or adopting other support mechanisms as
      an alternative to Mobility Fund Phase II.]SEC. [632]621. (a) The Office of Personnel Management shall provide to each affected individual as defined in subsection (b) complimentary identity
      protection coverage thatâ
      (1) is not less comprehensive than the complimentary identity protection coverage that the Office provided to affected individuals
         before the date of enactment of this Act;
      
      (2) is effective for a period of not less than 10 years; and
      (3) includes not less than $5,000,000 in identity theft insurance.
      (b) Definition.âIn this section, the term "affected individual" means any individual whose Social Security Number was compromised duringâ
         (1) the data breach of personnel records of current and former Federal employees, at a network maintained by the Department of
            the Interior, that was announced by the Office of Personnel Management on June 4, 2015; or
         
         (2) the data breach of systems of the Office of Personnel Management containing information related to the background investigations
            of current, former, and prospective Federal employees, and of other individuals.
         
      [SEC. 633. 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) shall be applied by substituting "October 1, 2016" for "October 1, 2015".][SEC. 634. (a) Definitions.âIn this section:
      (1) Banking institution.âThe term "banking institution" means an insured depository institution, Federal credit union, State credit union, bank holding
         company, or savings and loan holding company.
      
      (2) Basel III capital requirements.âThe term "Basel III capital requirements" means the Global Regulatory Framework for More Resilient Banks and Banking Systems
         issued by the Basel Committee on Banking Supervision on December 16, 2010, as revised on June 1, 2011.
      
      (3) Federal banking agencies.âThe term "Federal banking agencies" means the Board of Governors of the Federal Reserve System, the Office of the Comptroller
         of the Currency, the Federal Deposit Insurance Corporation, and the National Credit Union Administration.
      
      (4) Mortgage servicing assets.âThe term "mortgage servicing assets" means those assets that result from contracts to service loans secured by real estate,
         where such loans are owned by third parties.
      
      (5) NCUA capital requirements.âThe term "NCUA capital requirements" means the final rule of the National Credit Union Administration entitled "Risk-Based
         Capital" (80 Fed. Reg. 66625 (October 29, 2015)).
      
      (6) Other definitions.â
         (A) Banking definitions.âThe terms "bank holding company", "insured depository institution", and "savings and loan holding company" have the meanings
            given those terms in section 3 of the Federal Deposit Insurance Act (12 U.S.C. 1813).
         
         (B) Credit union definitions.âThe terms "Federal credit union" and "State credit union" have the meanings given those terms in section 101 of the Federal
            Credit Union Act (12 U.S.C. 1752).
         
      
      (b) Study of the appropriate capital for mortgage servicing assets.â
         (1) In general.âThe Federal banking agencies shall jointly conduct a study of the appropriate capital requirements for mortgage servicing
            assets for banking institutions.
         
         (2) Issues to be studied.âThe study required under paragraph (1) shall include, with a specific focus on banking institutionsâ
            (A) the risk to banking institutions of holding mortgage servicing assets;
            (B) the history of the market for mortgage servicing assets, including in particular the market for those assets in the period
               of the financial crisis;
            
            (C) the ability of banking institutions to establish a value for mortgage servicing assets of the institution through periodic
               sales or other means;
            
            (D) regulatory approaches to mortgage servicing assets and capital requirements that may be used to address concerns about the
               value of and ability to sell mortgage servicing assets;
            
            (E) the impact of imposing the Basel III capital requirements and the NCUA capital requirements on banking institutions on the
               ability of those institutionsâ
               (i) to compete in the mortgage servicing business, including the need for economies of scale to compete in that business; and
               (ii) to provide service to consumers to whom the institutions have made mortgage loans;
            
            (F) an analysis of what the mortgage servicing marketplace would look like if the Basel III capital requirements and the NCUA
               capital requirements on mortgage servicing assetsâ
               (i) were fully implemented; and
               (ii) applied to both banking institutions and nondepository residential mortgage loan servicers;
            
            (G) the significance of problems with mortgage servicing assets, if any, in banking institution failures and problem banking institutions,
               including specifically identifying failed banking institutions where mortgage servicing assets contributed to the failure;
               and
            
            (H) an analysis of the relevance of the Basel III capital requirements and the NCUA capital requirements on mortgage servicing
               assets to the banking systems of other significantly developed countries.
            
         
         (3) Report to congress.âNot later than 180 days after the date of enactment of this title, the Federal banking agencies shall submit to the Committee
            on Banking, Housing, and Urban Affairs of the Senate and the Committee on Financial Services of the House of Representatives
            a report containingâ
            (A) the results of the study required under paragraph (1);
            (B) any analysis on the specific issue of mortgage servicing assets undertaken by the Federal banking agencies before finalizing
               regulations implementing the Basel III capital requirements and the NCUA capital requirements; and
            
            (C) any recommendations for legislative or regulatory actions that would address concerns about the value of and ability to sell
               and the ability of banking institutions to hold mortgage servicing assets.]
         
      [SEC. 635. In addition to amounts otherwise provided in this Act for "National Archives and Records Administration, Operating Expenses",
      there is appropriated $7,000,000, to remain available until expended, for the repair, alteration, and improvement of an additional
      leased facility to provide adequate storage for holdings of the House of Representatives and the Senate.]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 "$430,000"; and 
            (ii)  by striking the period at the end and inserting "but less than $1,000,000,000 (as so adjusted and published); and"; and 
         
         (E)   by adding at the end the following: 
         
            "(4) $570,000 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 2019, 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 2014 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, 2018. SEC. 623.  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, 2017, 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. 624.   Subsection (g) of section 302 of the Federal Election Commission Act of 1971 (52 U.S.C. 30102) 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.". SEC. 625.   (a) Effective one year after enactment of this Act, the Christopher Columbus Fellowship Act (subtitle B of title IV of Public
            Law 102â281) is hereby repealed. (b) Within two years of enactment of this Act, all unexpended balances in the name of the Christopher Columbus Fellowship
               Foundation shall be returned to the General Fund of the Treasury.SEC. 626.   Section 1105(a) of Title 31, United States Code, is amended by striking paragraph (35) and renumbering the following paragraphs
            accordingly.  (Financial Services and General Government Appropriations Act, 2016.)