[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 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 state and local entities; and Treasury-wide management policies and programs activities, $201,751,000: Provided, That of the amount appropriated under this headingâ
      (1) not to exceed $350,000 is for official reception and representation expenses;
      (2) 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) not to exceed $24,000,000 shall remain available until September 30, 2019, 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; 
      (D) the development and implementation of programs within the Office of Critical Infrastructure Protection and Compliance
            Policy, including entering into cooperative agreements; 
      (E) operations and maintenance of facilities; and
      (F) international operations. 
      Note.âA full-year 2017 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
         budget assumes this account is operating under the Further Continuing Appropriations Act, 2017 (P.L. 114â254). The amounts
         included for 2017 reflect the annualized level provided by the continuing resolution.
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0101â0â1â803
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Executive Direction
                  38
                  38
                  35
               
               
                  0002
                  International Affairs and Economic Policy
                  59
                  58
                  53
               
               
                  0003
                  Domestic Finance and Tax Policy
                  80
                  81
                  74
               
               
                  0005
                  Treasury-wide Management and Programs
                  41
                  45
                  40
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0100
                  Subtotal, Direct programs
                  218
                  222
                  202
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  218
                  222
                  202
               
               
                  0811
                  Salaries and Expenses (Reimbursable)
                  103
                  103
                  103
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  321
                  325
                  305
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  22
                  22
                  22
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  223
                  222
                  202
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  84
                  103
                  103
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  19
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  103
                  103
                  103
               
               
                  1900
                  Budget authority (total)
                  326
                  325
                  305
               
               
                  1930
                  Total budgetary resources available
                  348
                  347
                  327
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â5
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  22
                  22
                  22
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  96
                  89
                  56
               
               
                  3010
                  New obligations, unexpired accounts
                  321
                  325
                  305
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  15
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â330
                  â358
                  â325
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â13
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  89
                  56
                  36
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â61
                  â34
                  â34
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â19
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  46
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â34
                  â34
                  â34
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  35
                  55
                  22
               
               
                  3200
                  Obligated balance, end of year
                  55
                  22
                  2
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  326
                  325
                  305
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  257
                  296
                  279
               
               
                  4011
                  Outlays from discretionary balances
                  73
                  62
                  46
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  330
                  358
                  325
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â133
                  â103
                  â103
               
               
                  4033
                  Non-Federal sources
                  â2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â135
                  â103
                  â103
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â19
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  51
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  32
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  223
                  222
                  202
               
               
                  4080
                  Outlays, net (discretionary)
                  195
                  255
                  222
               
               
                  4180
                  Budget authority, net (total)
                  223
                  222
                  202
               
               
                  4190
                  Outlays, net (total)
                  195
                  255
                  222
               
               
                  
                     
                  
               
            
         
      
      
         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. 
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0101â0â1â803
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  101
                  113
                  105
               
               
                  11.3
                  Other than full-time permanent
                  2
                  2
                  2
               
               
                  11.5
                  Other personnel compensation
                  2
                  3
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  105
                  118
                  109
               
               
                  12.1
                  Civilian personnel benefits
                  32
                  36
                  34
               
               
                  21.0
                  Travel and transportation of persons
                  4
                  4
                  4
               
               
                  23.1
                  Rental payments to GSA
                  1
                  1
                  1
               
               
                  23.2
                  Rental payments to others
                  1
                  1
                  1
               
               
                  25.1
                  Advisory and assistance services
                  23
                  19
                  17
               
               
                  25.2
                  Other services from non-Federal sources
                  11
                  9
                  8
               
               
                  25.3
                  Other goods and services from Federal sources
                  27
                  23
                  20
               
               
                  25.7
                  Operation and maintenance of equipment
                  1
                  1
                  
               
               
                  26.0
                  Supplies and materials
                  4
                  4
                  3
               
               
                  31.0
                  Equipment
                  6
                  6
                  5
               
               
                  32.0
                  Land and structures
                  3
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  218
                  222
                  202
               
               
                  99.0
                  Reimbursable obligations
                  103
                  103
                  103
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  321
                  325
                  305
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0101â0â1â803
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  814
                  891
                  811
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  189
                  107
                  107
               
               
                  
                     
                  
               
            
         
      
         Office of Terrorism and Financial Intelligence
         salaries and expensesFor 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, $116,778,000: Provided, That of the amounts appropriated under this heading, up to $5,000,000 shall remain available until September 30, 2019.
      Note.âA full-year 2017 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
         budget assumes this account is operating under the Further Continuing Appropriations Act, 2017 (P.L. 114â254). The amounts
         included for 2017 reflect the annualized level provided by the continuing resolution.
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1804â0â1â803
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Terrorism and Financial Intelligence
                  113
                  117
                  117
               
               
                  0811
                  Salaries and Expenses (Reimbursable)
                  6
                  6
                  6
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  119
                  123
                  123
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  1
                  5
                  6
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  117
                  117
                  117
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  3
                  7
                  7
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  4
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  7
                  7
                  7
               
               
                  1900
                  Budget authority (total)
                  124
                  124
                  124
               
               
                  1930
                  Total budgetary resources available
                  125
                  129
                  130
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â1
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  5
                  6
                  7
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  29
                  30
                  32
               
               
                  3010
                  New obligations, unexpired accounts
                  119
                  123
                  123
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  2
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â117
                  â121
                  â137
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â3
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  30
                  32
                  18
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â3
                  â4
                  â4
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â4
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  3
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â4
                  â4
                  â4
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  26
                  26
                  28
               
               
                  3200
                  Obligated balance, end of year
                  26
                  28
                  14
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  124
                  124
                  124
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  93
                  103
                  103
               
               
                  4011
                  Outlays from discretionary balances
                  24
                  18
                  34
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  117
                  121
                  137
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â6
                  â7
                  â7
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â4
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  3
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  117
                  117
                  117
               
               
                  4080
                  Outlays, net (discretionary)
                  111
                  114
                  130
               
               
                  4180
                  Budget authority, net (total)
                  117
                  117
                  117
               
               
                  4190
                  Outlays, net (total)
                  111
                  114
                  130
               
               
                  
                     
                  
               
            
         
      
      
         The Office of Terrorism and Financial Intelligence safeguards the financial system against illicit use and combats rogue nations,
            terrorist facilitators, weapons of mass destruction proliferators, money launderers, drug kingpins, and other national security
            threats.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1804â0â1â803
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  43
                  44
                  45
               
               
                  11.5
                  Other personnel compensation
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  44
                  45
                  46
               
               
                  12.1
                  Civilian personnel benefits
                  14
                  14
                  14
               
               
                  21.0
                  Travel and transportation of persons
                  2
                  2
                  2
               
               
                  25.1
                  Advisory and assistance services
                  8
                  8
                  8
               
               
                  25.2
                  Other services from non-Federal sources
                  8
                  8
                  8
               
               
                  25.3
                  Other goods and services from Federal sources
                  34
                  35
                  35
               
               
                  26.0
                  Supplies and materials
                  2
                  2
                  2
               
               
                  31.0
                  Equipment
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  113
                  115
                  116
               
               
                  99.0
                  Reimbursable obligations
                  5
                  6
                  6
               
               
                  99.5
                  Adjustment for rounding
                  1
                  2
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  119
                  123
                  123
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1804â0â1â803
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  383
                  391
                  386
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  31
                  31
                  31
               
               
                  
                     
                  
               
            
         
      
         Cybersecurity Enhancement AccountFor salaries and expenses for enhanced cybersecurity for systems operated by the Department of the Treasury, $27,264,000,
               to remain available until September 30, 2020: Provided, That amounts made available under this heading shall be in addition
               to other amounts available to Treasury offices and bureaus for cybersecurity.
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1855â0â1â808
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Treasury-wide
                  
                  
                  27
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  
                  
                  27
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  27
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  
                  27
               
               
                  3020
                  Outlays (gross)
                  
                  
                  â22
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  
                  
                  5
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3200
                  Obligated balance, end of year
                  
                  
                  5
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  
                  
                  27
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  
                  
                  22
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  27
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  22
               
               
                  
                     
                  
               
            
         
      
      
         Trillions of dollars are accounted for and processed by the Department of the Treasury's information technology (IT) systems
            and therefore they are a constant target for sophisticated threat actors. To more proactively and strategically protect Treasury
            systems against cybersecurity threats, the Budget proposes a centralized Cybersecurity Enhancement Account. The account supports
            Department-wide and Bureau-specific investments for critical IT improvements including the systems identified as High Value
            Assets. Furthermore, the centralization of funds will allow Treasury to more nimbly respond in the event of a cybersecurity
            incident as well as leverage enterprise-wide services and capabilities across the components of the Department.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1855â0â1â808
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  11.1
                  Personnel compensation: Full-time permanent
                  
                  
                  2
               
               
                  12.1
                  Civilian personnel benefits
                  
                  
                  1
               
               
                  25.1
                  Advisory and assistance services
                  
                  
                  6
               
               
                  25.2
                  Other services from non-Federal sources
                  
                  
                  2
               
               
                  25.3
                  Other goods and services from Federal sources
                  
                  
                  3
               
               
                  31.0
                  Equipment
                  
                  
                  13
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  
                  
                  27
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  
                  
                  27
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1855â0â1â808
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  
                  
                  19
               
               
                  
                     
                  
               
            
         
      
         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, $4,426,000, to remain available until September 30, 2020: 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".
      Note.âA full-year 2017 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
         budget assumes this account is operating under the Further Continuing Appropriations Act, 2017 (P.L. 114â254). The amounts
         included for 2017 reflect the annualized level provided by the continuing resolution.
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0115â0â1â803
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Department-wide Systems and Capital Investments Programs (Direct)
                  1
                  5
                  4
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  4
                  8
                  8
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  5
                  5
                  4
               
               
                  1930
                  Total budgetary resources available
                  9
                  13
                  12
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  8
                  8
                  8
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  2
                  2
                  4
               
               
                  3010
                  New obligations, unexpired accounts
                  1
                  5
                  4
               
               
                  3020
                  Outlays (gross)
                  â1
                  â3
                  â4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  2
                  4
                  4
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  2
                  2
                  4
               
               
                  3200
                  Obligated balance, end of year
                  2
                  4
                  4
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  5
                  5
                  4
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  
                  2
                  2
               
               
                  4011
                  Outlays from discretionary balances
                  1
                  1
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  1
                  3
                  4
               
               
                  4180
                  Budget authority, net (total)
                  5
                  5
                  4
               
               
                  4190
                  Outlays, net (total)
                  1
                  3
                  4
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  25.1
                  Advisory and assistance services
                  1
                  
                  
               
               
                  25.2
                  Other services from non-Federal sources
                  
                  3
                  
               
               
                  32.0
                  Land and structures
                  
                  2
                  4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  1
                  5
                  4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  1
                  5
                  4
               
               
                  
                     
                  
               
            
         
      
         Office of inspector general
         Salaries and expensesFor necessary expenses of the Office of Inspector General in carrying out the provisions of the Inspector General Act of 1978,
            $34,112,000, 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, 2019, 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.
      Note.âA full-year 2017 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
         budget assumes this account is operating under the Further Continuing Appropriations Act, 2017 (P.L. 114â254). The amounts
         included for 2017 reflect the annualized level provided by the continuing resolution.
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0106â0â1â803
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Audits
                  24
                  28
                  26
               
               
                  0002
                  Investigations
                  9
                  7
                  8
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  33
                  35
                  34
               
               
                  0801
                  Office of Inspector General (Reimbursable)
                  7
                  11
                  10
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  40
                  46
                  44
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  
                  1
                  1
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  35
                  35
                  34
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  3
                  11
                  10
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  4
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  7
                  11
                  10
               
               
                  1900
                  Budget authority (total)
                  42
                  46
                  44
               
               
                  1930
                  Total budgetary resources available
                  42
                  47
                  45
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â1
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  1
                  1
                  1
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  15
                  13
                  15
               
               
                  3010
                  New obligations, unexpired accounts
                  40
                  46
                  44
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  1
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â43
                  â44
                  â44
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  13
                  15
                  15
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â5
                  â4
                  â4
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â4
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  5
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â4
                  â4
                  â4
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  10
                  9
                  11
               
               
                  3200
                  Obligated balance, end of year
                  9
                  11
                  11
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  42
                  46
                  44
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  31
                  33
                  31
               
               
                  4011
                  Outlays from discretionary balances
                  12
                  11
                  13
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  43
                  44
                  44
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â7
                  â11
                  â10
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â4
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  4
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  35
                  35
                  34
               
               
                  4080
                  Outlays, net (discretionary)
                  36
                  33
                  34
               
               
                  4180
                  Budget authority, net (total)
                  35
                  35
                  34
               
               
                  4190
                  Outlays, net (total)
                  36
                  33
                  34
               
               
                  
                     
                  
               
            
         
      
      
         The Office of Inspector General (OIG) conducts audits and investigations designed to promote integrity, efficiency, and effectiveness
            in programs and operations within the Department and across the OIG's jurisdiction, as well as to keep the Secretary and the
            Congress fully and currently informed of problems and deficiencies in the administration of such programs and operations.
            The OIG conducts audits and investigations 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 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 oversight of all projects, programs, and operations of the Gulf Coast Restoration Trust
            Fund (Trust Fund), which extends to the Gulf Coast Ecosystem Restoration Council.
         
         The 2018 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: 1) Cybersecurity
            Act of 2015; 2) Dodd-Frank Wall Street Reform and Consumer Protection Act; 3) Federal Information Security Management Act
            (FISMA); 4) Government Management Reform Act; 5) Improper Payments Elimination and Recovery Act; 6) Digital Accountability
            and Transparency Act of 2014; 7) Federal Deposit Insurance Act; 8) Small Business Jobs Act of 2010; and 9) RESTORE Act. Specific
            mandates include audits of the Department's financial statements, the Department's compliance with FISMA, the Department's
            actions in implementing cybersecurity information sharing, 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) cyber threats; 2) efforts to promote spending transparency and to prevent
            and detect improper payments; 3) anti-money laundering and terrorist financing/Bank Secrecy Act enforcement; 4) management
            of Treasury's authorities intended to support and improve the economy, including administration of the Trust Fund. The OIG
            will also respond to stakeholder requests.
         
         The Office of Audit expects to complete 100 percent of statutory audits by the required deadline and to complete 74 audit
            products in 2018. The Office will continue to provide oversight, on a reimbursable basis, of the Small Business Lending Fund.
            The program was created by the Small Business Jobs Act of 2010 and assigned to the Department of the Treasury for management
            and execution.
         
         In 2018, the OIG Office of Investigations will continue to investigate all reports of fraud, waste, and abuse and other criminal
            activity impacting Treasury programs and operations, such as financial programs including Treasury grants where fraud involving
            improper payments are found. The Office of Investigations will continue proactive efforts to detect, investigate, and deter
            electronic crimes and other threats to Treasury's physical and IT critical infrastructure and 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
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  17
                  19
                  18
               
               
                  11.5
                  Other personnel compensation
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  18
                  20
                  19
               
               
                  12.1
                  Civilian personnel benefits
                  7
                  6
                  6
               
               
                  21.0
                  Travel and transportation of persons
                  1
                  1
                  1
               
               
                  23.1
                  Rental payments to GSA
                  1
                  1
                  2
               
               
                  25.2
                  Other services from non-Federal sources
                  2
                  3
                  2
               
               
                  25.3
                  Other goods and services from Federal sources
                  3
                  3
                  3
               
               
                  31.0
                  Equipment
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  33
                  35
                  34
               
               
                  99.0
                  Reimbursable obligations
                  6
                  11
                  10
               
               
                  99.5
                  Adjustment for rounding
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  40
                  46
                  44
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0106â0â1â803
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  164
                  194
                  175
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  6
                  19
                  5
               
               
                  
                     
                  
               
            
         
      
         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; $161,113,000, of which $5,000,000 shall remain available until September 30, 2019; 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.
      Note.âA full-year 2017 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
         budget assumes this account is operating under the Further Continuing Appropriations Act, 2017 (P.L. 114â254). The amounts
         included for 2017 reflect the annualized level provided by the continuing resolution.
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0119â0â1â803
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Audit
                  60
                  65
                  63
               
               
                  0002
                  Investigations
                  108
                  102
                  98
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  168
                  167
                  161
               
               
                  0801
                  Treasury Inspector General for Tax Administration (Reimbursable)
                  
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  168
                  168
                  162
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  5
                  4
                  4
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  167
                  167
                  161
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  1
                  1
                  1
               
               
                  1900
                  Budget authority (total)
                  168
                  168
                  162
               
               
                  1930
                  Total budgetary resources available
                  173
                  172
                  166
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â1
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  4
                  4
                  4
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  14
                  17
                  16
               
               
                  3010
                  New obligations, unexpired accounts
                  168
                  168
                  162
               
               
                  3020
                  Outlays (gross)
                  â165
                  â169
                  â163
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  17
                  16
                  15
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â1
                  â1
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â1
                  â1
                  â1
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  13
                  16
                  15
               
               
                  3200
                  Obligated balance, end of year
                  16
                  15
                  14
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  168
                  168
                  162
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  152
                  155
                  149
               
               
                  4011
                  Outlays from discretionary balances
                  13
                  14
                  14
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  165
                  169
                  163
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â1
                  â1
                  â1
               
               
                  4180
                  Budget authority, net (total)
                  167
                  167
                  161
               
               
                  4190
                  Outlays, net (total)
                  164
                  168
                  162
               
               
                  
                     
                  
               
            
         
      
      
         The Treasury Inspector General for Tax Administration (TIGTA), an independent office within the Department of the Treasury,
            provides oversight of the Internal Revenue Service (IRS), the IRS Chief Counsel and the IRS Oversight Board. TIGTA conducts
            audit, investigative, inspection and evaluation services that promote economy, efficiency, and integrity in the administration
            of the Internal Revenue laws. TIGTA protects the public's confidence in the tax system by conducting investigations of allegations
            of IRS employee misconduct, protecting IRS facilities and data, and investigating allegations of bribery or impersonation
            of the IRS. TIGTA is also responsible for identifying and recommending strategies to address IRS management challenges and
            implementing the Department's priorities.
         
         In 2018, TIGTA's Office of Investigations (OI) 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 Federal tax administration, OI protects the IRS's ability to process approximately 245 million
            tax returns and collect over $3.3 trillion in annual revenue for the Federal Government.
         
         In 2018, TIGTA's Office of Audit (OA) will focus on the major management and performance challenges confronting the IRS by
            prioritizing 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 cybersecurity, taxpayer privacy
            and rights, and financial management. The core of TIGTA's audit work will continue to focus on high-risk tax administration
            areas such as: 1) improving enforcement of tax laws to increase revenue; 2) minimizing identity theft opportunities and enhancing
            the efficiency of the IRS; and 3) monitoring the IRS's progress in achieving its strategic goals. Audits will address areas
            of concern to the Congress, the Secretary of the Treasury, and the IRS Commissioner. OA's 2016 highlights include issuing
            89 audit reports, and generating approximately $14.6 billion in potential financial benefits.
         
         In 2018, TIGTA's Office of Inspections and Evaluations (I&E) will conduct strategic reviews of tax administration problems,
            as well as responsive, timely, and cost-effective inspections and evaluations of challenging areas in IRS programs. I&E's
            oversight includes 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
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  86
                  88
                  85
               
               
                  11.5
                  Other personnel compensation
                  8
                  9
                  8
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  94
                  97
                  93
               
               
                  12.1
                  Civilian personnel benefits
                  37
                  38
                  37
               
               
                  21.0
                  Travel and transportation of persons
                  5
                  3
                  3
               
               
                  23.1
                  Rental payments to GSA
                  9
                  9
                  9
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  
                  1
                  
               
               
                  25.1
                  Advisory and assistance services
                  2
                  2
                  2
               
               
                  25.2
                  Other services from non-Federal sources
                  1
                  1
                  1
               
               
                  25.3
                  Other goods and services from Federal sources
                  10
                  9
                  9
               
               
                  25.7
                  Operation and maintenance of equipment
                  3
                  2
                  2
               
               
                  26.0
                  Supplies and materials
                  1
                  1
                  1
               
               
                  31.0
                  Equipment
                  5
                  4
                  4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  167
                  167
                  161
               
               
                  99.0
                  Reimbursable obligations
                  
                  1
                  1
               
               
                  99.5
                  Adjustment for rounding
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  168
                  168
                  162
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0119â0â1â803
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  787
                  859
                  819
               
               
                  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
                  2016 actual
                  2017 est.
                  2018 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)
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      
         This fund was created to reimburse any Department of the Treasury component for the costs of providing support to counter,
            investigate, or prosecute terrorism.  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).  This schedule reflects remaining balances in
            the account available to Treasury components.
         
      
         Terrorism Insurance Program                                                                                              
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0123â0â1â376
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Base Administrative Expenses
                  2
                  3
                  3
               
               
                  0003
                  Projected Payments to Insurers
                  
                  45
                  130
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  2
                  48
                  133
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  2
                  48
                  133
               
               
                  1930
                  Total budgetary resources available
                  2
                  48
                  133
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  1
                  1
                  1
               
               
                  3010
                  New obligations, unexpired accounts
                  2
                  48
                  133
               
               
                  3020
                  Outlays (gross)
                  â2
                  â48
                  â133
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  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
                  48
                  133
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  2
                  48
                  133
               
               
                  4180
                  Budget authority, net (total)
                  2
                  48
                  133
               
               
                  4190
                  Outlays, net (total)
                  2
                  48
                  133
               
               
                  
                     
                  
               
            
         
      
      
         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 Federal liability associated with
            Federal payments of terrorism risk insurance losses. The Budget baseline includes the estimated Federal cost of providing
            payments in connection with terrorism risk insurance losses. There have been no prior payments under the Program. While the
            Budget does not forecast any specific payment triggering events, the Budget includes estimates representing the weighted average
            of payments over a full range of possible scenarios, most of which include no notional payment triggering events and some
            of which include notional triggering events of varying magnitude. Relying upon this methodology, the Budget baseline projects
            net spending of $37 million for 2018, $446 million over the 2018â2022 period, and $519 million over the 2018â2027 period.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0123â0â1â376
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  11.1
                  Personnel compensation: Full-time permanent
                  1
                  2
                  2
               
               
                  25.2
                  Other services from non-Federal sources
                  1
                  1
                  1
               
               
                  42.0
                  Insurance claims and indemnities
                  
                  45
                  130
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  2
                  48
                  133
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  2
                  48
                  133
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0123â0â1â376
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  3
                  10
                  10
               
               
                  
                     
                  
               
            
         
      
         Treasury Forfeiture Fund
         (Cancellation)
         Of the unobligated balances available under this heading, $876,000,000 are hereby permanently cancelled not later than September 30, 2018. 
         (Including Return of Funds)In addition, of amounts in the Treasury Forfeiture Fund, $38,800,000 from funds paid to the United States Government by BNP
               Paribas S.A. as part of, or related to, a plea agreement dated June 27, 2014, entered into between the Department of Justice
               and BNP Paribas S.A., and subject to a consent order entered by the United States District Court for the Southern District
               of New York on May 1, 2015, in United States v. BNPP, No. 14 Cr. 460 (S.D.N.Y.), are hereby returned to the General Fund of
               the Treasury.
      Note.âA full-year 2017 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
         budget assumes this account is operating under the Further Continuing Appropriations Act, 2017 (P.L. 114â254). The amounts
         included for 2017 reflect the annualized level provided by the continuing resolution.
      
      Special and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5697â0â2â751
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  1,344
                  1,041
                  1,010
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1110
                  Forfeited Cash and Proceeds from Sale of Forfeited Property, Treasury Forfeiture Fund
                  877
                  475
                  413
               
               
                  1140
                  Earnings on Investments, Treasury Forfeiture Fund
                  8
                  8
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1199
                  Total current law receipts
                  885
                  483
                  416
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total receipts
                  885
                  483
                  416
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  2,229
                  1,524
                  1,426
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  Treasury Forfeiture Fund
                  â884
                  â483
                  â416
               
               
                  2103
                  Treasury Forfeiture Fund
                  â1,343
                  â1,000
                  â969
               
               
                  2132
                  Treasury Forfeiture Fund
                  
                  876
                  
               
               
                  2132
                  Treasury Forfeiture Fund
                  1,000
                  
                  
               
               
                  2132
                  Treasury Forfeiture Fund
                  
                  93
                  
               
               
                  2134
                  Treasury Forfeiture Fund
                  39
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Total current law appropriations
                  â1,188
                  â514
                  â1,385
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total appropriations
                  â1,188
                  â514
                  â1,385
               
               
                  5098
                  Return of funds to Treasury
                  
                  
                  â39
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  1,041
                  1,010
                  2
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5697â0â2â751
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Asset forfeiture fund
                  509
                  743
                  580
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  97
                  1,034
                  835
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  4,058
                  30
                  30
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  4,155
                  1,064
                  865
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1130
                  Appropriations permanently reduced
                  
                  
                  â876
               
               
                  1132
                  Appropriations temporarily reduced
                  
                  â876
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  
                  â876
                  â876
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  884
                  483
                  416
               
               
                  1203
                  Appropriation (previously unavailable)
                  1,343
                  1,000
                  969
               
               
                  1230
                  Appropriations and/or unobligated balance of appropriations permanently reduced
                  â3,800
                  
                  
               
               
                  1232
                  Appropriations and/or unobligated balance of appropriations temporarily reduced
                  â1,000
                  
                  
               
               
                  1232
                  Appropriations and/or unobligated balance of appropriations temporarily reduced
                  
                  â93
                  
               
               
                  1234
                  Appropriations precluded from obligation
                  â39
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  â2,612
                  1,390
                  1,385
               
               
                  1900
                  Budget authority (total)
                  â2,612
                  514
                  509
               
               
                  1930
                  Total budgetary resources available
                  1,543
                  1,578
                  1,374
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  1,034
                  835
                  794
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  4,779
                  653
                  786
               
               
                  3010
                  New obligations, unexpired accounts
                  509
                  743
                  580
               
               
                  3020
                  Outlays (gross)
                  â577
                  â580
                  â546
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â4,058
                  â30
                  â30
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  653
                  786
                  790
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  4,779
                  653
                  786
               
               
                  3200
                  Obligated balance, end of year
                  653
                  786
                  790
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  
                  â876
                  â876
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  
                  â438
                  â438
               
               
                  4011
                  Outlays from discretionary balances
                  
                  
                  â219
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  
                  â438
                  â657
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  â2,612
                  1,390
                  1,385
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  159
                  489
                  489
               
               
                  4101
                  Outlays from mandatory balances
                  418
                  529
                  714
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  577
                  1,018
                  1,203
               
               
                  4180
                  Budget authority, net (total)
                  â2,612
                  514
                  509
               
               
                  4190
                  Outlays, net (total)
                  577
                  580
                  546
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5000
                  Total investments, SOY: Federal securities: Par value
                  6,191
                  2,690
                  2,612
               
               
                  5001
                  Total investments, EOY: Federal securities: Par value
                  2,690
                  2,612
                  1,537
               
               
                  
                     
                  
               
            
         
      
      
         The mission of the Treasury Forfeiture Fund (Fund) is to affirmatively influence the consistent and strategic use of asset
            forfeiture by law enforcement bureaus that participate in the Fund 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. Such proceeds 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 $876 million of unobligated balances. The Budget also proposes to return $39 million
            from a judicial settlement to the General Fund of the Treasury, made unavailable to the Fund by the Consolidated Appropriations
            Act, 2016 (P.L. 114â113). 
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5697â0â2â751
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  25.2
                  Other services from non-Federal sources
                  63
                  78
                  41
               
               
                  25.3
                  Other goods and services from Federal sources
                  166
                  223
                  116
               
               
                  41.0
                  Grants, subsidies, and contributions
                  189
                  372
                  373
               
               
                  44.0
                  Refunds
                  34
                  70
                  50
               
               
                  94.0
                  Financial transfers
                  57
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  509
                  743
                  580
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  509
                  743
                  580
               
               
                  
                     
                  
               
            
         
      
         Financial Research Fund                                                                                                  
            
         Special and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5590â0â2â376
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  7
                  7
                  6
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1110
                  Fees and Assessments, Financial Research Fund
                  104
                  86
                  62
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  111
                  93
                  68
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  Financial Research Fund
                  â104
                  â86
                  â62
               
               
                  2103
                  Financial Research Fund
                  â7
                  â7
                  â6
               
               
                  2132
                  Financial Research Fund
                  7
                  6
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Total current law appropriations
                  â104
                  â87
                  â68
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total appropriations
                  â104
                  â87
                  â68
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  7
                  6
                  
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5590â0â2â376
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0002
                  FSOC
                  7
                  8
                  8
               
               
                  0003
                  FDIC Payments
                  7
                  5
                  4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0091
                  FSOC subtotal
                  14
                  13
                  12
               
               
                  0101
                  OFR
                  95
                  101
                  76
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  109
                  114
                  88
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  80
                  80
                  60
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  5
                  7
                  4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  85
                  87
                  64
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  104
                  86
                  62
               
               
                  1203
                  Appropriation (previously unavailable)
                  7
                  7
                  6
               
               
                  1232
                  Appropriations and/or unobligated balance of appropriations temporarily reduced
                  â7
                  â6
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  104
                  87
                  68
               
               
                  1930
                  Total budgetary resources available
                  189
                  174
                  132
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  80
                  60
                  44
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  32
                  37
                  56
               
               
                  3010
                  New obligations, unexpired accounts
                  109
                  114
                  88
               
               
                  3020
                  Outlays (gross)
                  â99
                  â88
                  â90
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â5
                  â7
                  â4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  37
                  56
                  50
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  32
                  37
                  56
               
               
                  3200
                  Obligated balance, end of year
                  37
                  56
                  50
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  104
                  87
                  68
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  23
                  22
               
               
                  4101
                  Outlays from mandatory balances
                  99
                  65
                  68
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  99
                  88
                  90
               
               
                  4180
                  Budget authority, net (total)
                  104
                  87
                  68
               
               
                  4190
                  Outlays, net (total)
                  99
                  88
                  90
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5000
                  Total investments, SOY: Federal securities: Par value
                  118
                  114
                  116
               
               
                  5001
                  Total investments, EOY: Federal securities: Par value
                  114
                  116
                  94
               
               
                  
                     
                  
               
            
         
      
      
         The Office of Financial Research (OFR) and the Financial Stability Oversight Council (Council), whose expenses are paid for
            out of the Financial Research Fund, were established under the Dodd-Frank Wall Street Reform and Consumer Protection Act (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 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 reimbursement of certain reasonable expenses
            incurred by the Federal Deposit Insurance Corporation in implementing Orderly Liquidation Authority, provided by Title II
            of the Act. These expenses are treated as expenses of the Council, and are estimated at $5 million in 2017 and $4 million
            in 2018.
         
         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.  Projected fees and assessments are estimates
            and may change. 
         
         As directed in the Executive Order on Core Principles for Regulating the U.S. Financial System, the Secretary of the Treasury,
            in consultation with the heads of the member agencies of the Council, is conducting a thorough review of the extent to which
            existing laws, regulations, and other Government policies promote (or inhibit) these Core Principles. The Financial Research
            Fund is being evaluated as part of that review.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5590â0â2â376
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  35
                  38
                  24
               
               
                  11.3
                  Other than full-time permanent
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  36
                  39
                  25
               
               
                  12.1
                  Civilian personnel benefits
                  12
                  13
                  8
               
               
                  21.0
                  Travel and transportation of persons
                  1
                  1
                  
               
               
                  25.1
                  Advisory and assistance services
                  11
                  17
                  13
               
               
                  25.2
                  Other services from non-Federal sources
                  1
                  1
                  1
               
               
                  25.3
                  Other goods and services from Federal sources
                  33
                  26
                  25
               
               
                  26.0
                  Supplies and materials
                  9
                  8
                  8
               
               
                  31.0
                  Equipment
                  6
                  9
                  8
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  109
                  114
                  88
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  109
                  114
                  88
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5590â0â2â376
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  230
                  246
                  160
               
               
                  
                     
                  
               
            
         
      
         Presidential Election Campaign Fund                                                                                      
            
         Special and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5081â0â2â808
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  2
                  2
                  3
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1110
                  Presidential Election Campaign Fund
                  29
                  50
                  50
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  31
                  52
                  53
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  Presidential Election Campaign Fund
                  â29
                  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29
                  â49
                  â53
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total appropriations
                  â29
                  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
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Presidential Election Campaigns
                  2
                  48
                  52
               
               
                  0003
                  NIH Pediatric Research Fund Transfer
                  
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  2
                  49
                  53
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  289
                  316
                  316
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  29
                  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)
                  29
                  49
                  53
               
               
                  1930
                  Total budgetary resources available
                  318
                  365
                  369
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  316
                  316
                  316
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  
                  
                  48
               
               
                  3010
                  New obligations, unexpired accounts
                  2
                  49
                  53
               
               
                  3020
                  Outlays (gross)
                  â2
                  â1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  
                  48
                  101
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  
                  
                  48
               
               
                  3200
                  Obligated balance, end of year
                  
                  48
                  101
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  29
                  49
                  53
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  2
                  1
                  
               
               
                  4180
                  Budget authority, net (total)
                  29
                  49
                  53
               
               
                  4190
                  Outlays, net (total)
                  2
                  1
                  
               
               
                  
                     
                  
               
            
         
      
      
         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).  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 election campaigns
            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 provided below.
         
         Matching Funds for Presidential Primary Candidates â Upon certification by the Federal Election Commission and based on a demonstration of broad national support, adherence
            to spending limits, and other qualifications, every eligible presidential primary candidate is entitled to receive $250 in
            Federal matching funds for the first eligible $250 of private contributions received from an individual. The private contributions
            must be received after the beginning of the calendar year immediately preceding the election year through the end of the calendar
            year of the election.
         
         Candidates for General Elections 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.  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 10-Year
            Pediatric Research Initiative Fund at NIH and authorized appropriations for the Fund.
         
      
         Exchange Stabilization Fund                                                                                              
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4444â0â3â155
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  38,159
                  39,774
                  39,831
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  279
                  
                  
               
               
                  1026
                  Adjustment for change in allocation of trust fund limitation or foreign exchange valuation
                  1,281
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  39,719
                  39,774
                  39,831
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  55
                  57
                  80
               
               
                  1930
                  Total budgetary resources available
                  39,774
                  39,831
                  39,911
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  39,774
                  39,831
                  39,911
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  54,778
                  54,499
                  54,499
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â279
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  54,499
                  54,499
                  54,499
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  54,778
                  54,499
                  54,499
               
               
                  3200
                  Obligated balance, end of year
                  54,499
                  54,499
                  54,499
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  55
                  57
                  80
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4121
                  Interest on Federal securities
                  â44
                  â91
                  â84
               
               
                  4123
                  Non-Federal sources
                  â11
                  34
                  4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â55
                  â57
                  â80
               
               
                  4170
                  Outlays, net (mandatory)
                  â55
                  â57
                  â80
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  â55
                  â57
                  â80
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5000
                  Total investments, SOY: Federal securities: Par value
                  20,773
                  22,680
                  22,060
               
               
                  5001
                  Total investments, EOY: Federal securities: Par value
                  22,680
                  22,060
                  22,120
               
               
                  
                     
                  
               
            
         
      
      
         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 2017 and 2018 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
                  2015 actual
                  2016 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  
                  Federal assets:
               
               
                  
                  Investments in US securities:
               
               
                  1102
                  Treasury securities, par
                  22,644
                  22,680
               
               
                  1201
                  Non-Federal assets: Foreign Currency Investments
                  20,029
                  21,598
               
               
                  1801
                  Other Federal assets: Special Drawing Rights
                  50,336
                  50,058
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  93,009
                  94,336
               
               
                  
                  LIABILITIES:
               
               
                  2207
                  Non-Federal liabilities: Other
                  54,779
                  54,499
               
               
                  
                  NET POSITION:
               
               
                  3100
                  Unexpended appropriations
                  200
                  200
               
               
                  3300
                  Cumulative results of operations
                  38,030
                  39,637
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  3999
                  Total net position
                  38,230
                  39,837
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  93,009
                  94,336
               
               
                  
                     
                  
               
            
         
      
         Treasury Franchise Fund                                                                                                  
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4560â0â4â803
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0802
                  Financial Management Administrative Support Service
                  157
                  163
                  174
               
               
                  0804
                  Information Technology Services
                  193
                  207
                  190
               
               
                  0806
                  Shared Services Program
                  229
                  236
                  225
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  579
                  606
                  589
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  160
                  174
                  149
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  6
                  16
                  24
               
               
                  1033
                  Recoveries of prior year paid obligations
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  167
                  190
                  173
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  589
                  565
                  589
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  â3
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  586
                  565
                  589
               
               
                  1930
                  Total budgetary resources available
                  753
                  755
                  762
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  174
                  149
                  173
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  129
                  157
                  142
               
               
                  3010
                  New obligations, unexpired accounts
                  579
                  606
                  589
               
               
                  3020
                  Outlays (gross)
                  â545
                  â605
                  â589
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â6
                  â16
                  â24
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  157
                  142
                  118
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â27
                  â24
                  â24
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  3
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â24
                  â24
                  â24
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  102
                  133
                  118
               
               
                  3200
                  Obligated balance, end of year
                  133
                  118
                  94
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  586
                  565
                  589
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  456
                  486
                  507
               
               
                  4011
                  Outlays from discretionary balances
                  89
                  119
                  82
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  545
                  605
                  589
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â590
                  â565
                  â589
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  3
                  
                  
               
               
                  4053
                  Recoveries of prior year paid obligations, unexpired accounts
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  4
                  
                  
               
               
                  4080
                  Outlays, net (discretionary)
                  â45
                  40
                  
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  â45
                  40
                  
               
               
                  
                     
                  
               
            
         
      
      
         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 financial management, procurement, travel, human resources,
            and information technology services through its three business lines: the Administrative Resource Center (ARC) Administrative
            Services, ARC Information Technology Services, and the Shared Services Program (SSP).  Services are provided to Federal customers
            on a reimbursable, fee-for-service basis. 
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4560â0â4â803
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Reimbursable obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  132
                  145
                  150
               
               
                  11.3
                  Other than full-time permanent
                  1
                  1
                  1
               
               
                  11.5
                  Other personnel compensation
                  4
                  4
                  5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  137
                  150
                  156
               
               
                  12.1
                  Civilian personnel benefits
                  46
                  52
                  54
               
               
                  21.0
                  Travel and transportation of persons
                  1
                  2
                  2
               
               
                  23.1
                  Rental payments to GSA
                  
                  5
                  5
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  66
                  69
                  67
               
               
                  25.1
                  Advisory and assistance services
                  67
                  39
                  29
               
               
                  25.2
                  Other services from non-Federal sources
                  40
                  20
                  26
               
               
                  25.3
                  Other goods and services from Federal sources
                  90
                  118
                  120
               
               
                  25.4
                  Operation and maintenance of facilities
                  4
                  
                  
               
               
                  25.7
                  Operation and maintenance of equipment
                  74
                  106
                  97
               
               
                  26.0
                  Supplies and materials
                  1
                  4
                  1
               
               
                  31.0
                  Equipment
                  53
                  40
                  31
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Reimbursable obligations
                  579
                  605
                  588
               
               
                  99.5
                  Adjustment for rounding
                  
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  579
                  606
                  589
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4560â0â4â803
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  1,715
                  1,794
                  1,848
               
               
                  
                     
                  
               
            
         
      
         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
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Grants for Specified Energy Property in Lieu of Tax Credits, Rec (Direct)
                  126
                  978
                  300
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  126
                  978
                  300
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  135
                  1,050
                  300
               
               
                  1230
                  Appropriations and/or unobligated balance of appropriations permanently reduced
                  â9
                  â72
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  126
                  978
                  300
               
               
                  1930
                  Total budgetary resources available
                  126
                  978
                  300
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  
                  32
                  
               
               
                  3010
                  New obligations, unexpired accounts
                  126
                  978
                  300
               
               
                  3020
                  Outlays (gross)
                  â94
                  â1,010
                  â300
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  32
                  
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  
                  32
                  
               
               
                  3200
                  Obligated balance, end of year
                  32
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  126
                  978
                  300
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  94
                  978
                  300
               
               
                  4101
                  Outlays from mandatory balances
                  
                  32
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  94
                  1,010
                  300
               
               
                  4180
                  Budget authority, net (total)
                  126
                  978
                  300
               
               
                  4190
                  Outlays, net (total)
                  94
                  1,010
                  300
               
               
                  
                     
                  
               
            
         
      
      
         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. 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. 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. This account presents the estimated disbursements.
         
         
         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
            (PTC) 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 PTC with respect to the same property. 
         
      
         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, $14,000,000, to be used for administrative expenses, including administration of CDFI fund programs and the New Markets Tax Credit Program:
               Provided, That during fiscal year 2018, 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 further, That commitments to guarantee bonds and notes under such section 114A shall not exceed $500,000,000: Provided further, That such section 114A shall remain in effect until September 30, 2018.
      
      
      
      
      
      Note.âA full-year 2017 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
         budget assumes this account is operating under the Further Continuing Appropriations Act, 2017 (P.L. 114â254). The amounts
         included for 2017 reflect the annualized level provided by the continuing resolution.
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1881â0â1â451
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0009
                  General Administrative Expenses
                  23
                  24
                  14
               
               
                  0012
                  Financial Assistance
                  148
                  162
                  3
               
               
                  0014
                  Native American/Hawaiian Program
                  16
                  15
                  
               
               
                  0026
                  Healthy Food Initiative
                  23
                  22
                  
               
               
                  0028
                  Bank Enterprise Award
                  1
                  19
                  19
               
               
                  0050
                  Mandatory No Year Account
                  
                  5
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0091
                  Direct program activities, subtotal
                  211
                  247
                  36
               
               
                  
                  Credit program obligations:
               
               
                  0701
                  Direct loan subsidy
                  
                  3
                  
               
               
                  0705
                  Reestimates of direct loan subsidy
                  4
                  
                  
               
               
                  0706
                  Interest on reestimates of direct loan subsidy
                  1
                  1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0791
                  Direct program activities, subtotal
                  5
                  4
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  216
                  251
                  36
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  8
                  35
                  22
               
               
                  1001
                  Discretionary unobligated balance brought fwd, Oct 1
                  3
                  30
                  
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  2
                  3
                  3
               
               
                  1033
                  Recoveries of prior year paid obligations
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  11
                  38
                  25
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  234
                  234
                  14
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  5
                  1
                  
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  1
                  
                  
               
               
                  1900
                  Budget authority (total)
                  240
                  235
                  14
               
               
                  1930
                  Total budgetary resources available
                  251
                  273
                  39
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  35
                  22
                  3
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  230
                  224
                  240
               
               
                  3010
                  New obligations, unexpired accounts
                  216
                  251
                  36
               
               
                  3020
                  Outlays (gross)
                  â219
                  â232
                  â180
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â2
                  â3
                  â3
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  224
                  240
                  93
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  230
                  224
                  240
               
               
                  3200
                  Obligated balance, end of year
                  224
                  240
                  93
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  235
                  234
                  14
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  21
                  24
                  14
               
               
                  4011
                  Outlays from discretionary balances
                  195
                  203
                  165
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  216
                  227
                  179
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4033
                  Non-Federal sources
                  â2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â2
                  
                  
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4053
                  Recoveries of prior year paid obligations, unexpired accounts
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  234
                  234
                  14
               
               
                  4080
                  Outlays, net (discretionary)
                  214
                  227
                  179
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  5
                  1
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  3
                  1
                  
               
               
                  4101
                  Outlays from mandatory balances
                  
                  4
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  3
                  5
                  1
               
               
                  4180
                  Budget authority, net (total)
                  239
                  235
                  14
               
               
                  4190
                  Outlays, net (total)
                  217
                  232
                  180
               
               
                  
                     
                  
               
               
                  
                  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
                  
               
               
                  
                     
                  
               
            
         
      
      Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1881â0â1â451
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Direct loan levels supportable by subsidy budget authority:
               
               
                  115001
                  Community Development Financial Institutions Prog Fin Assist.
                  2
                  25
                  
               
               
                  115002
                  Bond Guarantee Program
                  265
                  432
                  500
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  115999
                  Total direct loan levels
                  267
                  457
                  500
               
               
                  
                  Direct loan subsidy (in percent):
               
               
                  132001
                  Community Development Financial Institutions Prog Fin Assist.
                  12.38
                  11.53
                  0.00
               
               
                  132002
                  Bond Guarantee Program
                  â2.50
                  0.00
                  0.00
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  132999
                  Weighted average subsidy rate
                  â2.39
                  0.63
                  0.00
               
               
                  
                  Direct loan subsidy budget authority:
               
               
                  133001
                  Community Development Financial Institutions Prog Fin Assist.
                  
                  3
                  
               
               
                  133002
                  Bond Guarantee Program
                  â7
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  133999
                  Total subsidy budget authority
                  â7
                  3
                  
               
               
                  
                  Direct loan subsidy outlays:
               
               
                  134001
                  Community Development Financial Institutions Prog Fin Assist.
                  2
                  3
                  
               
               
                  134002
                  Bond Guarantee Program
                  â5
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  134999
                  Total subsidy outlays
                  â3
                  3
                  
               
               
                  
                  Direct loan reestimates:
               
               
                  135001
                  Community Development Financial Institutions Prog Fin Assist.
                  1
                  â1
                  
               
               
                  135002
                  Bond Guarantee Program
                  3
                  â6
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  135999
                  Total direct loan reestimates
                  4
                  â7
                  
               
               
                  
                     
                  
               
            
         
      
      
         The Community Development Financial Institutions (CDFI) Fund promotes economic and community development through investment
            in and assistance to CDFIs, which include community development banks, credit unions, loan funds, and venture capital funds,
            in order to expand the availability of financial services and affordable credit for underserved populations, including distressed
            urban, rural, Native American, Native Hawaiian, and Alaska Native communities.
         
         The 2018 Budget eliminates new program funding for discretionary programs including the Bank Enterprise Award Program (BEA
            Program), CDFI Program, the Native American CDFI Assistance Program (NACA Program), and the Healthy Food Financing Initiative
            (HFFI). The 2018 Budget requests $14 million in administrative funding to support management of the CDFI Bond Guarantee Program
            (BGP) and the New Markets Tax Credit Program, as well as on-going certification and compliance monitoring for all programs
            including the BEA Program, CDFI Program, NACA Program and HFFI.
         
         The CDFI Fund's BGP 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 charter schools and affordable housing. The Budget
            proposes to extend the program's authorization, with an annual guarantee level not to exceed $500 million. The Budget also
            proposes reforms to the CDFI BGP 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 BGP will continue to operate at no
            budgetary cost for new issuances.
         
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1881â0â1â451
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  11.1
                  Personnel compensation: Full-time permanent
                  9
                  9
                  5
               
               
                  12.1
                  Civilian personnel benefits
                  3
                  3
                  2
               
               
                  25.1
                  Advisory and assistance services
                  5
                  4
                  
               
               
                  25.3
                  Other goods and services from Federal sources
                  6
                  5
                  5
               
               
                  25.7
                  Operation and maintenance of equipment
                  1
                  
                  2
               
               
                  31.0
                  Equipment
                  
                  3
                  
               
               
                  41.0
                  Grants, subsidies, and contributions
                  192
                  227
                  22
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  216
                  251
                  36
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  216
                  251
                  36
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1881â0â1â451
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  77
                  77
                  42
               
               
                  
                     
                  
               
            
         
      
         Community Development Financial Institutions Fund Direct Loan Financing Account                                          
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4088â0â3â451
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0710
                  Direct loan obligations
                  267
                  457
                  500
               
               
                  0713
                  Payment of interest to Treasury
                  3
                  3
                  3
               
               
                  0715
                  Payments of interest to FFB
                  11
                  
                  
               
               
                  0740
                  Negative subsidy obligations
                  7
                  
                  
               
               
                  0742
                  Downward reestimates paid to receipt accounts
                  1
                  8
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  289
                  468
                  503
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  1
                  
                  9
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  2
                  
                  
               
               
                  1023
                  Unobligated balances applied to repay debt
                  â1
                  
                  
               
               
                  1024
                  Unobligated balance of borrowing authority withdrawn
                  â2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  
                  
                  9
               
               
                  
                  Financing authority:
               
               
                  
                  Borrowing authority, mandatory:
               
               
                  1400
                  Borrowing authority
                  276
                  456
                  500
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  26
                  34
                  50
               
               
                  1801
                  Change in uncollected payments, Federal sources
                  
                  1
                  1
               
               
                  1825
                  Spending authority from offsetting collections applied to repay debt
                  â13
                  â14
                  â20
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  13
                  21
                  31
               
               
                  1900
                  Budget authority (total)
                  289
                  477
                  531
               
               
                  1930
                  Total budgetary resources available
                  289
                  477
                  540
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  
                  9
                  37
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  750
                  806
                  855
               
               
                  3010
                  New obligations, unexpired accounts
                  289
                  468
                  503
               
               
                  3020
                  Outlays (gross)
                  â231
                  â419
                  â491
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  806
                  855
                  867
               
               
                  
                  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
                  749
                  805
                  853
               
               
                  3200
                  Obligated balance, end of year
                  805
                  853
                  864
               
               
                  
                     
                  
               
               
                  
                  Financing authority and disbursements, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  289
                  477
                  531
               
               
                  
                  Financing disbursements:
               
               
                  4110
                  Outlays, gross (total)
                  231
                  419
                  491
               
               
                  
                  Offsets against gross financing authority and disbursements:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources
                  â6
                  â6
                  
               
               
                  4122
                  Interest on uninvested funds
                  â4
                  â4
                  â5
               
               
                  4123
                  Non-Federal sources - Interest repayments
                  â7
                  â8
                  â15
               
               
                  4123
                  Non-Federal sources - Principal Repayments
                  â9
                  â16
                  â30
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â26
                  â34
                  â50
               
               
                  
                  Additional offsets against financing authority only (total):
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  
                  â1
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  263
                  442
                  480
               
               
                  4170
                  Outlays, net (mandatory)
                  205
                  385
                  441
               
               
                  4180
                  Budget authority, net (total)
                  263
                  442
                  480
               
               
                  4190
                  Outlays, net (total)
                  205
                  385
                  441
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4088â0â3â451
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Position with respect to appropriations act limitation on obligations:
               
               
                  1111
                  Direct loan obligations from current-year authority
                  267
                  457
                  500
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1150
                  Total direct loan obligations
                  267
                  457
                  500
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of direct loans outstanding:
               
               
                  1210
                  Outstanding, start of year
                  76
                  76
                  477
               
               
                  1231
                  Disbursements: Direct loan disbursements
                  6
                  419
                  331
               
               
                  1251
                  Repayments: Repayments and prepayments
                  â5
                  â16
                  â30
               
               
                  1263
                  Write-offs for default: Direct loans
                  â1
                  â2
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  76
                  477
                  776
               
               
                  
                     
                  
               
            
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4088â0â3â451
                  2015 actual
                  2016 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  
                  Net value of assets related to post-1991 direct loans receivable:
               
               
                  1401
                  Direct loans receivable, gross
                  76
                  76
               
               
                  1405
                  Allowance for subsidy cost (-)
                  â14
                  â15
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1499
                  Net present value of assets related to direct loans
                  62
                  61
               
               
                  1801
                  Other Federal assets: Cash and other monetary assets
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  63
                  62
               
               
                  
                  LIABILITIES:
               
               
                  
                  Federal liabilities:
               
               
                  2103
                  Debt
                  63
                  62
               
               
                  2105
                  Other Liabilities without Related Budgetary Offset
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total liabilities
                  63
                  62
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  63
                  62
               
               
                  
                     
                  
               
            
         
      
         Financial Innovation for Working Families Fund                                                                           
            
         
         Office of Financial Stability                                                                                            
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0128â0â1â376
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Office of Financial Stability (Direct)
                  134
                  107
                  83
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  153
                  107
                  83
               
               
                  1930
                  Total budgetary resources available
                  153
                  107
                  83
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â19
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  123
                  90
                  25
               
               
                  3010
                  New obligations, unexpired accounts
                  134
                  107
                  83
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  2
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â139
                  â162
                  â87
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â30
                  â10
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  90
                  25
                  21
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  123
                  90
                  25
               
               
                  3200
                  Obligated balance, end of year
                  90
                  25
                  21
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  153
                  107
                  83
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  85
                  86
                  66
               
               
                  4101
                  Outlays from mandatory balances
                  54
                  76
                  21
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  139
                  162
                  87
               
               
                  4180
                  Budget authority, net (total)
                  153
                  107
                  83
               
               
                  4190
                  Outlays, net (total)
                  139
                  162
                  87
               
               
                  
                     
                  
               
            
         
      
      
         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 system and protecting taxpayers.
            The Act gave 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 of OFS, which oversees and manages TARP.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0128â0â1â376
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  11.1
                  Direct obligations: Personnel compensation: Full-time permanent
                  8
                  7
                  6
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  8
                  7
                  6
               
               
                  12.1
                  Civilian personnel benefits
                  3
                  2
                  1
               
               
                  25.1
                  Advisory and assistance services
                  10
                  13
                  10
               
               
                  25.2
                  Other services from non-Federal sources
                  99
                  73
                  55
               
               
                  25.3
                  Other goods and services from Federal sources
                  14
                  12
                  11
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  134
                  107
                  83
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0128â0â1â376
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  67
                  53
                  43
               
               
                  
                     
                  
               
            
         
      
         Troubled Asset Relief Program Account                                                                                    
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0132â0â1â376
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0705
                  Reestimates of direct loan subsidy
                  510
                  8
                  
               
               
                  0706
                  Interest on reestimates of direct loan subsidy
                  38
                  2
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  548
                  10
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  548
                  10
                  
               
               
                  1930
                  Total budgetary resources available
                  548
                  10
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  548
                  10
                  
               
               
                  3020
                  Outlays (gross)
                  â548
                  â10
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  548
                  10
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  548
                  10
                  
               
               
                  4180
                  Budget authority, net (total)
                  548
                  10
                  
               
               
                  4190
                  Outlays, net (total)
                  548
                  10
                  
               
               
                  
                     
                  
               
            
         
      
      Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0132â0â1â376
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Direct loan reestimates:
               
               
                  135001
                  Automotive Industry Financing Program
                  â108
                  8
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  135999
                  Total direct loan reestimates
                  â108
                  8
                  
               
               
                  
                     
                  
               
            
         
      
      
         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 Troubled Asset Relief Program (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 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
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0739
                  Disposition Fees
                  13
                  
                  
               
               
                  0742
                  Downward reestimates paid to receipt accounts
                  138
                  2
                  
               
               
                  0743
                  Interest on downward reestimates
                  518
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  669
                  2
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  109
                  6
                  6
               
               
                  
                  Financing authority:
               
               
                  
                  Borrowing authority, mandatory:
               
               
                  1400
                  Borrowing authority
                  13
                  
                  
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Offsetting collections
                  553
                  15
                  
               
               
                  1825
                  Spending authority from offsetting collections applied to repay debt
                  
                  â13
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  553
                  2
                  
               
               
                  1900
                  Budget authority (total)
                  566
                  2
                  
               
               
                  1930
                  Total budgetary resources available
                  675
                  8
                  6
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  6
                  6
                  6
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  669
                  2
                  
               
               
                  3020
                  Outlays (gross)
                  â669
                  â2
                  
               
               
                  
                     
                  
               
               
                  
                  Financing authority and disbursements, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  566
                  2
                  
               
               
                  
                  Financing disbursements:
               
               
                  4110
                  Outlays, gross (total)
                  669
                  2
                  
               
               
                  
                  Offsets against gross financing authority and disbursements:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources
                  â548
                  â10
                  
               
               
                  4123
                  Principal
                  â5
                  â5
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â553
                  â15
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  13
                  â13
                  
               
               
                  4170
                  Outlays, net (mandatory)
                  116
                  â13
                  
               
               
                  4180
                  Budget authority, net (total)
                  13
                  â13
                  
               
               
                  4190
                  Outlays, net (total)
                  116
                  â13
                  
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2015 actual
                  2016 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  1101
                  Federal assets: Fund balances with Treasury
                  109
                  5
               
               
                  
                  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 (-)
                  
                  
               
               
                  1405
                  Allowance for subsidy cost (-)
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1499
                  Net present value of assets related to direct loans
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  109
                  5
               
               
                  
                  LIABILITIES:
               
               
                  
                  Federal liabilities:
               
               
                  2104
                  Resources payable to Treasury
                  109
                  5
               
               
                  2105
                  Other
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total upward reestimate subsidy BA [20â0132]
                  109
                  5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  109
                  5
               
               
                  
                     
                  
               
            
         
      
         Troubled Asset Relief Program Equity Purchase Program                                                                    
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0134â0â1â376
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0703
                  Subsidy for modifications of direct loans
                  25
                  
                  
               
               
                  0705
                  Reestimates of direct loan subsidy
                  100
                  4
                  
               
               
                  0706
                  Interest on reestimates of direct loan subsidy
                  
                  2
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  125
                  6
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  125
                  6
                  
               
               
                  1930
                  Total budgetary resources available
                  125
                  6
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  125
                  6
                  
               
               
                  3020
                  Outlays (gross)
                  â125
                  â6
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  125
                  6
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  125
                  6
                  
               
               
                  4180
                  Budget authority, net (total)
                  125
                  6
                  
               
               
                  4190
                  Outlays, net (total)
                  125
                  6
                  
               
               
                  
                     
                  
               
            
         
      
      Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0134â0â1â376
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Direct loan subsidy outlays:
               
               
                  134006
                  Community Development Capital Initiative
                  25
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  134999
                  Total subsidy outlays
                  25
                  
                  
               
               
                  
                  Direct loan reestimates:
               
               
                  135001
                  Capital Purchase Program
                  â90
                  â37
                  
               
               
                  135004
                  Automotive Industry Financing Program (Equity)
                  20
                  
                  
               
               
                  135006
                  Community Development Capital Initiative
                  â26
                  â42
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  135999
                  Total direct loan reestimates
                  â96
                  â79
                  
               
               
                  
                     
                  
               
            
         
      
      
         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 authority to make new financial commitments via 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
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0713
                  Payment of interest to Treasury
                  16
                  40
                  17
               
               
                  0742
                  Downward reestimates paid to receipt accounts
                  57
                  41
                  
               
               
                  0743
                  Interest on downward reestimates
                  140
                  44
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  213
                  125
                  17
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  30
                  46
                  26
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  31
                  46
                  26
               
               
                  
                  Financing authority:
               
               
                  
                  Borrowing authority, mandatory:
               
               
                  1400
                  Borrowing authority
                  59
                  
                  
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  189
                  380
                  56
               
               
                  1825
                  Spending authority from offsetting collections applied to repay debt
                  â20
                  â275
                  â39
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  169
                  105
                  17
               
               
                  1900
                  Budget authority (total)
                  228
                  105
                  17
               
               
                  1930
                  Total budgetary resources available
                  259
                  151
                  43
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  46
                  26
                  26
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  1
                  
                  
               
               
                  3010
                  New obligations, unexpired accounts
                  213
                  125
                  17
               
               
                  3020
                  Outlays (gross)
                  â213
                  â125
                  â17
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â1
                  
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  1
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Financing authority and disbursements, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  228
                  105
                  17
               
               
                  
                  Financing disbursements:
               
               
                  4110
                  Outlays, gross (total)
                  213
                  125
                  17
               
               
                  
                  Offsets against gross financing authority and disbursements:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources
                  â125
                  â6
                  
               
               
                  4122
                  Interest on uninvested funds
                  â1
                  â14
                  â2
               
               
                  4123
                  Dividends
                  â9
                  â6
                  â3
               
               
                  4123
                  Warrants
                  â4
                  â61
                  â31
               
               
                  4123
                  Redemption
                  â50
                  â293
                  â20
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â189
                  â380
                  â56
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  39
                  â275
                  â39
               
               
                  4170
                  Outlays, net (mandatory)
                  24
                  â255
                  â39
               
               
                  4180
                  Budget authority, net (total)
                  39
                  â275
                  â39
               
               
                  4190
                  Outlays, net (total)
                  24
                  â255
                  â39
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4278â0â3â376
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of direct loans outstanding:
               
               
                  1210
                  Outstanding, start of year
                  714
                  630
                  316
               
               
                  1251
                  Repayments: Repayments and prepayments
                  â50
                  â293
                  â20
               
               
                  1263
                  Write-offs for default: Direct loans
                  â34
                  â21
                  â6
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  630
                  316
                  290
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2015 actual
                  2016 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  1101
                  Federal assets: Fund balances with Treasury
                  31
                  46
               
               
                  
                  Net value of assets related to post-1991 direct loans receivable:
               
               
                  1401
                  Direct loans receivable, gross
                  714
                  630
               
               
                  1405
                  Allowance for subsidy cost (-)
                  â2,359
                  â220
               
               
                  1405
                  Allowance for subsidy cost (-)
                  2,127
                  80
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1499
                  Net present value of assets related to direct loans
                  482
                  490
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  513
                  536
               
               
                  
                  LIABILITIES:
               
               
                  
                  Federal liabilities:
               
               
                  2103
                  Debt
                  418
                  457
               
               
                  2105
                  Other
                  95
                  79
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total liabilities
                  513
                  536
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  513
                  536
               
               
                  
                     
                  
               
            
         
      
         Troubled Asset Relief Program, Housing Programs                                                                          
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0136â0â1â604
                  2016 actual
                  2017 est.
                  2018 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
                  1
                  81
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  2,001
                  80
                  
               
               
                  1031
                  Other balances not available
                  â8,159
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  2,001
                  81
                  81
               
               
                  1930
                  Total budgetary resources available
                  2,001
                  81
                  81
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  1
                  81
                  81
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  19,459
                  15,170
                  11,354
               
               
                  3010
                  New obligations, unexpired accounts
                  2,000
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â4,288
                  â3,736
                  â2,646
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â2,001
                  â80
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  15,170
                  11,354
                  8,708
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  19,459
                  15,170
                  11,354
               
               
                  3200
                  Obligated balance, end of year
                  15,170
                  11,354
                  8,708
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  4,288
                  3,736
                  2,646
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  4,288
                  3,736
                  2,646
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5103
                  Unexpired unavailable balance, SOY: Fulfilled purpose
                  
                  8,159
                  8,159
               
               
                  5104
                  Unexpired unavailable balance, EOY: Fulfilled purpose
                  8,159
                  8,159
                  8,159
               
               
                  
                     
                  
               
            
         
      
      Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0136â0â1â604
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Guaranteed loan levels supportable by subsidy budget authority:
               
               
                  215001
                  FHA Refi Letter of Credit
                  
                  200
                  
               
               
                  
                  Guaranteed loan subsidy (in percent):
               
               
                  232001
                  FHA Refi Letter of Credit
                  0.00
                  0.80
                  0.00
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  232999
                  Weighted average subsidy rate
                  0.00
                  0.80
                  0.00
               
               
                  
                  Guaranteed loan subsidy budget authority:
               
               
                  233001
                  FHA Refi Letter of Credit
                  
                  2
                  
               
               
                  
                  Guaranteed loan subsidy outlays:
               
               
                  234001
                  FHA Refi Letter of Credit
                  
                  2
                  
               
               
                  
                  Guaranteed loan reestimates:
               
               
                  235001
                  FHA Refi Letter of Credit
                  â3
                  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 December 2015, the Consolidated Appropriations Act,
            2016 (P.L. 114â113) codified the current application deadline of December 31, 2016, for 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 $9.6 billion under EESA through the Hardest Hit Fund (HHF) to initiate locally-tailored foreclosure
            prevention programs. The Consolidated Appropriations Act, 2016, extended Treasury's authority under EESA to incur certain
            obligations for the HHF through December 31, 2017, and granted Treasury the authority to obligate an additional $2 billion
            in funds to HHF states. 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
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0711
                  Default claim payments on principal
                  
                  1
                  1
               
               
                  0713
                  Payment of interest to Treasury
                  
                  1
                  1
               
               
                  0742
                  Downward reestimates paid to receipt accounts
                  3
                  3
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  3
                  5
                  2
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  11
                  8
                  5
               
               
                  
                  Financing authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  
                  2
                  
               
               
                  1930
                  Total budgetary resources available
                  11
                  10
                  5
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  8
                  5
                  3
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  3
                  5
                  2
               
               
                  3020
                  Outlays (gross)
                  â3
                  â5
                  â2
               
               
                  
                     
                  
               
               
                  
                  Financing authority and disbursements, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  2
                  
               
               
                  
                  Financing disbursements:
               
               
                  4110
                  Outlays, gross (total)
                  3
                  5
                  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)
                  3
                  3
                  2
               
               
                  
                     
                  
               
            
         
      
      Status of Guaranteed Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4329â0â3â371
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Position with respect to appropriations act limitation on commitments:
               
               
                  2111
                  Guaranteed loan commitments from current-year authority
                  
                  200
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2150
                  Total guaranteed loan commitments
                  
                  200
                  
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of guaranteed loans outstanding:
               
               
                  2210
                  Outstanding, start of year
                  440
                  416
                  392
               
               
                  2251
                  Repayments and prepayments
                  â23
                  â23
                  â23
               
               
                  2263
                  Adjustments: Terminations for default that result in claim payments
                  â1
                  â1
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2290
                  Outstanding, end of year
                  416
                  392
                  368
               
               
                  
                     
                  
               
               
                  
                  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
                  2015 actual
                  2016 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  1101
                  Federal assets: Fund balances with Treasury
                  11
                  8
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  11
                  8
               
               
                  
                  LIABILITIES:
               
               
                  2104
                  Federal liabilities: Resources payable to Treasury
                  
                  5
               
               
                  2204
                  Non-Federal liabilities: Liabilities for loan guarantees
                  11
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total liabilities
                  11
                  8
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  11
                  8
               
               
                  
                     
                  
               
            
         
      
         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), $20,297,000.
      Note.âA full-year 2017 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
         budget assumes this account is operating under the Further Continuing Appropriations Act, 2017 (P.L. 114â254). The amounts
         included for 2017 reflect the annualized level provided by the continuing resolution.
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0133â0â1â376
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Special Inspector General for the Troubled Asset Relief Program (Direct)
                  41
                  46
                  33
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  19
                  18
                  13
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  41
                  41
                  20
               
               
                  1900
                  Budget authority (total)
                  41
                  41
                  20
               
               
                  1930
                  Total budgetary resources available
                  60
                  59
                  33
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â1
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  18
                  13
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  16
                  15
                  16
               
               
                  3010
                  New obligations, unexpired accounts
                  41
                  46
                  33
               
               
                  3020
                  Outlays (gross)
                  â40
                  â45
                  â28
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  15
                  16
                  21
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  16
                  15
                  16
               
               
                  3200
                  Obligated balance, end of year
                  15
                  16
                  21
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  41
                  41
                  20
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  32
                  33
                  16
               
               
                  4011
                  Outlays from discretionary balances
                  5
                  8
                  8
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  37
                  41
                  24
               
               
                  
                  Mandatory:
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  3
                  4
                  4
               
               
                  4180
                  Budget authority, net (total)
                  41
                  41
                  20
               
               
                  4190
                  Outlays, net (total)
                  40
                  45
                  28
               
               
                  
                     
                  
               
            
         
      
      
         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 a Federal law enforcement agency that
            targets financial institution crime and is an independent watchdog protecting taxpayer dollars that fund TARP. Protecting
            taxpayer dollars and TARP programs drives SIGTARP's mission.
         
         In 2018, SIGTARP will continue to conduct criminal investigations into any parties suspected of a crime related to TARP. SIGTARP
            will also audit to identify costly waste, abuse, risk of fraud, and inefficiency. 
         
         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.
         
         The 2018 Budget requests $20 million for SIGTARP, a reduction of 50 percent from the 2017 annualized CR level. Less than 1
            percent of TARP investments remain outstanding, the application periods for the Federal Housing Administration Refinance program
            and Making Home Affordable initiative have ended, and nearly 80 percent of Housing Finance Agency Hardest Hit Fund disbursements
            have occurred. 
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0133â0â1â376
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  16
                  22
                  12
               
               
                  11.3
                  Other than full-time permanent
                  1
                  2
                  1
               
               
                  11.5
                  Other personnel compensation
                  2
                  2
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  19
                  26
                  14
               
               
                  12.1
                  Civilian personnel benefits
                  6
                  8
                  5
               
               
                  21.0
                  Travel and transportation of persons
                  1
                  1
                  1
               
               
                  25.1
                  Advisory and assistance services
                  3
                  3
                  1
               
               
                  25.3
                  Other goods and services from Federal sources
                  11
                  8
                  11
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  40
                  46
                  32
               
               
                  99.5
                  Adjustment for rounding
                  1
                  
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  41
                  46
                  33
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0133â0â1â376
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  137
                  192
                  100
               
               
                  
                     
                  
               
            
         
      
         Small Business Lending Fund Program Account                                                                              
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0141â0â1â376
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0709
                  Administrative expenses
                  6
                  12
                  13
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  7
                  13
                  13
               
               
                  1230
                  Appropriations and/or unobligated balance of appropriations permanently reduced
                  â1
                  â1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  6
                  12
                  13
               
               
                  1930
                  Total budgetary resources available
                  6
                  12
                  13
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  22
                  16
                  16
               
               
                  3001
                  Adjustments to unpaid obligations, brought forward, Oct 1
                  â4
                  
                  
               
               
                  3010
                  New obligations, unexpired accounts
                  6
                  12
                  13
               
               
                  3020
                  Outlays (gross)
                  â8
                  â12
                  â12
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  16
                  16
                  17
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  18
                  16
                  16
               
               
                  3200
                  Obligated balance, end of year
                  16
                  16
                  17
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  6
                  12
                  13
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  4
                  10
                  10
               
               
                  4101
                  Outlays from mandatory balances
                  4
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  8
                  12
                  12
               
               
                  4180
                  Budget authority, net (total)
                  6
                  12
                  13
               
               
                  4190
                  Outlays, net (total)
                  8
                  12
                  12
               
               
                  
                     
                  
               
            
         
      
      Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0141â0â1â376
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Direct loan reestimates:
               
               
                  135001
                  Small Business Lending Fund Investments
                  â44
                  â25
                  
               
               
                  
                     
                  
               
               
                  
                  Administrative expense data:
               
               
                  3510
                  Budget authority
                  6
                  13
                  14
               
               
                  3580
                  Outlays from balances
                  4
                  2
                  2
               
               
                  3590
                  Outlays from new authority
                  4
                  10
                  10
               
               
                  
                     
                  
               
            
         
      
      
         Enacted into law as part of the Small Business Jobs Act of 2010 (P.L. 111â240), the Small Business Lending Fund (SBLF) is
            a dedicated investment fund that encourages lending to small businesses by providing capital to qualified community banks
            and community development loan funds (CDLFs) with assets of less than $10 billion. 
         
         In total, the SBLF provided $4.0 billion to 332 community banks and CDLFs in 2011. 
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0141â0â1â376
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  11.1
                  Personnel compensation: Full-time permanent
                  1
                  1
                  1
               
               
                  25.1
                  Advisory and assistance services
                  
                  2
                  2
               
               
                  25.2
                  Other services from non-Federal sources
                  1
                  6
                  6
               
               
                  25.3
                  Other goods and services from Federal sources
                  3
                  3
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  5
                  12
                  12
               
               
                  99.5
                  Adjustment for rounding
                  1
                  
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  6
                  12
                  13
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0141â0â1â376
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  11
                  7
                  8
               
               
                  
                     
                  
               
            
         
      
         Small Business Lending Fund Financing Account                                                                            
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4349â0â3â376
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0713
                  Payment of interest to Treasury
                  31
                  9
                  7
               
               
                  0742
                  Downward reestimates paid to receipt accounts
                  40
                  22
                  
               
               
                  0743
                  Interest on downward reestimates
                  4
                  3
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  75
                  34
                  7
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  109
                  33
                  11
               
               
                  1023
                  Unobligated balances applied to repay debt
                  â109
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  
                  33
                  11
               
               
                  
                  Financing authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  1,999
                  122
                  88
               
               
                  1825
                  Spending authority from offsetting collections applied to repay debt
                  â1,891
                  â110
                  â85
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  108
                  12
                  3
               
               
                  1930
                  Total budgetary resources available
                  108
                  45
                  14
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  33
                  11
                  7
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  75
                  34
                  7
               
               
                  3020
                  Outlays (gross)
                  â75
                  â34
                  â7
               
               
                  
                     
                  
               
               
                  
                  Financing authority and disbursements, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  108
                  12
                  3
               
               
                  
                  Financing disbursements:
               
               
                  4110
                  Outlays, gross (total)
                  75
                  34
                  7
               
               
                  
                  Offsets against gross financing authority and disbursements:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4122
                  Interest on uninvested funds
                  â15
                  â2
                  â2
               
               
                  4123
                  Non-Federal sources - Principal
                  â1,954
                  â96
                  â67
               
               
                  4123
                  Non-Federal sources - Dividends
                  â30
                  â24
                  â19
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â1,999
                  â122
                  â88
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  â1,891
                  â110
                  â85
               
               
                  4170
                  Outlays, net (mandatory)
                  â1,924
                  â88
                  â81
               
               
                  4180
                  Budget authority, net (total)
                  â1,891
                  â110
                  â85
               
               
                  4190
                  Outlays, net (total)
                  â1,924
                  â88
                  â81
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4349â0â3â376
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of direct loans outstanding:
               
               
                  1210
                  Outstanding, start of year
                  2,363
                  409
                  313
               
               
                  1251
                  Repayments: Repayments and prepayments
                  â1,954
                  â96
                  â67
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  409
                  313
                  246
               
               
                  
                     
                  
               
            
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4349â0â3â376
                  2015 actual
                  2016 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  1101
                  Federal assets: Fund balances with Treasury
                  109
                  33
               
               
                  
                  Net value of assets related to post-1991 direct loans receivable:
               
               
                  1401
                  Direct loans receivable, gross
                  2,363
                  409
               
               
                  1405
                  Allowance for subsidy cost (-)
                  â10
                  20
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1499
                  Net present value of assets related to direct loans
                  2,353
                  429
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  2,462
                  462
               
               
                  
                  LIABILITIES:
               
               
                  2103
                  Federal liabilities: Debt
                  2,462
                  462
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  2,462
                  462
               
               
                  
                     
                  
               
            
         
      
         Allotment for Puerto Rico EITC Payments                                                                                  
            
         
         State Small Business Credit Initiative                                                                                   
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0142â0â1â376
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Administrative Costs
                  6
                  7
                  
               
               
                  0002
                  SSBCI Direct program activity
                  
                  6
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  6
                  13
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  15
                  14
                  1
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  5
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  20
                  14
                  1
               
               
                  1930
                  Total budgetary resources available
                  20
                  14
                  1
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  14
                  1
                  1
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  104
                  46
                  15
               
               
                  3010
                  New obligations, unexpired accounts
                  6
                  13
                  
               
               
                  3020
                  Outlays (gross)
                  â59
                  â44
                  â7
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â5
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  46
                  15
                  8
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  104
                  46
                  15
               
               
                  3200
                  Obligated balance, end of year
                  46
                  15
                  8
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  59
                  44
                  7
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  59
                  44
                  7
               
               
                  
                     
                  
               
            
         
      
      
         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 support state programs that leverage private lending and investing
            to help finance small businesses and manufacturers. 
         
         SSBCI expires September 27, 2017, at which point states will retain any funds transferred by Treasury.
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0142â0â1â376
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  11.1
                  Personnel compensation: Full-time permanent
                  1
                  1
                  
               
               
                  25.1
                  Advisory and assistance services
                  2
                  1
                  
               
               
                  25.3
                  Other goods and services from Federal sources
                  2
                  4
                  
               
               
                  41.0
                  Grants, subsidies, and contributions
                  
                  6
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  5
                  12
                  
               
               
                  99.5
                  Adjustment for rounding
                  1
                  1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  6
                  13
                  
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0142â0â1â376
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  10
                  9
                  
               
               
                  
                     
                  
               
            
         
      
         GSE Preferred Stock Purchase Agreements                                                                                  
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0125â0â1â371
                  2016 actual
                  2017 est.
                  2018 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 March 31, 2017, the GSEs have paid $265.8 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
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0010
                  Financial Agent Services
                  2
                  3
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 25.2)
                  2
                  3
                  2
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1221
                  Appropriations transferred from other acct [020â1802]
                  3
                  3
                  2
               
               
                  1930
                  Total budgetary resources available
                  3
                  3
                  2
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â1
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  1
                  1
                  1
               
               
                  3010
                  New obligations, unexpired accounts
                  2
                  3
                  2
               
               
                  3020
                  Outlays (gross)
                  â2
                  â3
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  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
                  3
                  3
                  2
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  1
                  3
                  2
               
               
                  4101
                  Outlays from mandatory balances
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  2
                  3
                  2
               
               
                  4180
                  Budget authority, net (total)
                  3
                  3
                  2
               
               
                  4190
                  Outlays, net (total)
                  2
                  3
                  2
               
               
                  
                     
                  
               
            
         
      
      Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0126â0â1â371
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Direct loan reestimates:
               
               
                  135002
                  New Issue Bond Program SF
                  â15
                  â36
                  
               
               
                  135003
                  New Issue Bond Program MF
                  â1
                  â2
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  135999
                  Total direct loan reestimates
                  â16
                  â38
                  
               
               
                  
                     
                  
               
            
         
      
      
         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 Issue 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.
         
      
         GSE Mortgage-backed Securities Purchase Direct Loan Financing Account                                                    
            
         Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4272â0â3â371
                  2015 actual
                  2016 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
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0713
                  Payment of interest to Treasury
                  254
                  223
                  206
               
               
                  0742
                  Downward reestimates paid to receipt accounts
                  13
                  30
                  
               
               
                  0743
                  Interest on downward reestimates
                  3
                  9
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  270
                  262
                  206
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  125
                  340
                  339
               
               
                  1023
                  Unobligated balances applied to repay debt
                  â125
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  
                  340
                  339
               
               
                  
                  Financing authority:
               
               
                  
                  Borrowing authority, mandatory:
               
               
                  1400
                  Borrowing authority
                  17
                  
                  
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  1,493
                  655
                  474
               
               
                  1825
                  Spending authority from offsetting collections applied to repay debt
                  â900
                  â394
                  â269
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  593
                  261
                  205
               
               
                  1900
                  Budget authority (total)
                  610
                  261
                  205
               
               
                  1930
                  Total budgetary resources available
                  610
                  601
                  544
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  340
                  339
                  338
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  
                  
                  1
               
               
                  3010
                  New obligations, unexpired accounts
                  270
                  262
                  206
               
               
                  3020
                  Outlays (gross)
                  â270
                  â261
                  â206
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  
                  1
                  1
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  
                  
                  1
               
               
                  3200
                  Obligated balance, end of year
                  
                  1
                  1
               
               
                  
                     
                  
               
               
                  
                  Financing authority and disbursements, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  610
                  261
                  205
               
               
                  
                  Financing disbursements:
               
               
                  4110
                  Outlays, gross (total)
                  270
                  261
                  206
               
               
                  
                  Offsets against gross financing authority and disbursements:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4122
                  Interest on uninvested funds
                  â5
                  â12
                  â7
               
               
                  4123
                  Non-Federal sources - Interest
                  â212
                  â171
                  â159
               
               
                  4123
                  Non-Federal sources - Principal
                  â1,275
                  â472
                  â307
               
               
                  4123
                  Non-Federal sources - Other
                  â1
                  
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â1,493
                  â655
                  â474
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  â883
                  â394
                  â269
               
               
                  4170
                  Outlays, net (mandatory)
                  â1,223
                  â394
                  â268
               
               
                  4180
                  Budget authority, net (total)
                  â883
                  â394
                  â269
               
               
                  4190
                  Outlays, net (total)
                  â1,223
                  â394
                  â268
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4298â0â3â371
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of direct loans outstanding:
               
               
                  1210
                  Outstanding, start of year
                  7,783
                  6,508
                  6,036
               
               
                  1251
                  Repayments: Repayments and prepayments
                  â1,275
                  â472
                  â307
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  6,508
                  6,036
                  5,729
               
               
                  
                     
                  
               
            
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4298â0â3â371
                  2015 actual
                  2016 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  1101
                  Federal assets: Fund balances with Treasury
                  125
                  340
               
               
                  
                  Net value of assets related to post-1991 direct loans receivable:
               
               
                  1401
                  Direct loans receivable, gross
                  7,783
                  6,508
               
               
                  1405
                  Allowance for subsidy cost (-)
                  â865
                  â791
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1499
                  Net present value of assets related to direct loans
                  6,918
                  5,717
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  7,043
                  6,057
               
               
                  
                  LIABILITIES:
               
               
                  2103
                  Federal liabilities: Debt
                  7,043
                  6,057
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  7,043
                  6,057
               
               
                  
                     
                  
               
            
         
      
      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
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  
                  7
                  8
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1130
                  Affordable Housing Allocation, Capital Magnet Fund
                  100
                  119
                  119
               
               
                  
                  Proposed:
               
               
                  1230
                  Affordable Housing Allocation, Capital Magnet Fund
                  
                  
                  â119
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total receipts
                  100
                  119
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  100
                  126
                  8
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  Capital Magnet Fund, Community Development Financial Institutions
                  â100
                  â119
                  â119
               
               
                  2103
                  Capital Magnet Fund, Community Development Financial Institutions
                  
                  â7
                  â8
               
               
                  2132
                  Capital Magnet Fund, Community Development Financial Institutions
                  7
                  8
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Total current law appropriations
                  â93
                  â118
                  â127
               
               
                  
                  Proposed:
               
               
                  2201
                  Capital Magnet Fund, Community Development Financial Institutions
                  
                  
                  119
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total appropriations
                  â93
                  â118
                  â8
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  7
                  8
                  
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â8524â0â7â451
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  CDFI Allocations
                  91
                  
                  124
               
               
                  0002
                  CMF Administration
                  
                  2
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  91
                  2
                  125
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  
                  2
                  118
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  100
                  119
                  119
               
               
                  1203
                  Appropriation (previously unavailable)
                  
                  7
                  8
               
               
                  1232
                  Appropriations and/or unobligated balance of appropriations temporarily reduced
                  â7
                  â8
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  93
                  118
                  127
               
               
                  1930
                  Total budgetary resources available
                  93
                  120
                  245
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  2
                  118
                  120
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  
                  91
                  
               
               
                  3010
                  New obligations, unexpired accounts
                  91
                  2
                  125
               
               
                  3020
                  Outlays (gross)
                  
                  â93
                  â121
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  91
                  
                  4
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  
                  91
                  
               
               
                  3200
                  Obligated balance, end of year
                  91
                  
                  4
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  93
                  118
                  127
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  2
                  3
               
               
                  4101
                  Outlays from mandatory balances
                  
                  91
                  118
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  
                  93
                  121
               
               
                  4180
                  Budget authority, net (total)
                  93
                  118
                  127
               
               
                  4190
                  Outlays, net (total)
                  
                  93
                  121
               
               
                  
                     
                  
               
            
         
      
      Summary of Budget Authority and Outlays (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  Enacted/requested:
               
               
                  
                  Budget Authority
                  93
                  118
                  127
               
               
                  
                  Outlays
                  
                  93
                  121
               
               
                  Legislative proposal, subject to PAYGO:
               
               
                  
                  Budget Authority
                  
                  
                  â119
               
               
                  
                  Outlays
                  
                  
                  â2
               
               
                  Total:
               
               
                  
                  Budget Authority
                  93
                  118
                  8
               
               
                  
                  Outlays
                  
                  93
                  119
               
               
                  
                     
                  
               
            
         
      
      
         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) (PL 110â289). 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. In December 2014, the FHFA directed Fannie Mae and Freddie Mac to begin allocating funds to the CMF, and
            in September 2016 the CDFI Fund awarded 32 organizations $92 million in CMF grants. The 2018 Budget includes a legislative
            proposal to eliminate new funding for CMF effective in 2018.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â8524â0â7â451
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  11.1
                  Personnel compensation: Full-time permanent
                  
                  1
                  1
               
               
                  25.1
                  Advisory and assistance services
                  
                  1
                  
               
               
                  41.0
                  Grants, subsidies, and contributions
                  91
                  
                  124
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  91
                  2
                  125
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â8524â0â7â451
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  
                  7
                  6
               
               
                  
                     
                  
               
            
         
      
         Capital Magnet Fund, Community Development Financial Institutions                                                        
            
         
         (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â8524â4â7â451
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  CDFI Allocations
                  
                  
                  â6
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  
                  
                  â6
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  
                  
                  â119
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  â119
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  
                  
                  â113
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  
                  â6
               
               
                  3020
                  Outlays (gross)
                  
                  
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  
                  
                  â4
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3200
                  Obligated balance, end of year
                  
                  
                  â4
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  â119
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  â2
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  â119
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  â2
               
               
                  
                     
                  
               
            
         
      
      
         
      
         Gifts and Bequests                                                                                                       
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â8790â0â7â803
                  2016 actual
                  2017 est.
                  2018 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, $112,764,000, of which not to exceed $34,335,000 shall remain available until September 30, 2020.
      Note.âA full-year 2017 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
         budget assumes this account is operating under the Further Continuing Appropriations Act, 2017 (P.L. 114â254). The amounts
         included for 2017 reflect the annualized level provided by the continuing resolution.
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0173â0â1â751
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  BSA administration and Analysis
                  112
                  113
                  113
               
               
                  0801
                  Reimbursable program activity
                  2
                  3
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  114
                  116
                  116
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  42
                  43
                  42
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  113
                  113
                  113
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  
                  2
                  2
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  2
                  2
                  2
               
               
                  1900
                  Budget authority (total)
                  115
                  115
                  115
               
               
                  1930
                  Total budgetary resources available
                  157
                  158
                  157
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  43
                  42
                  41
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  46
                  48
                  38
               
               
                  3010
                  New obligations, unexpired accounts
                  114
                  116
                  116
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  1
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â110
                  â126
                  â122
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â3
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  48
                  38
                  32
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  
                  â2
                  â2
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â2
                  â2
                  â2
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  46
                  46
                  36
               
               
                  3200
                  Obligated balance, end of year
                  46
                  36
                  30
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  115
                  115
                  115
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  60
                  87
                  87
               
               
                  4011
                  Outlays from discretionary balances
                  50
                  39
                  35
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  110
                  126
                  122
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  
                  â2
                  â2
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  â2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  113
                  113
                  113
               
               
                  4080
                  Outlays, net (discretionary)
                  110
                  124
                  120
               
               
                  4180
                  Budget authority, net (total)
                  113
                  113
                  113
               
               
                  4190
                  Outlays, net (total)
                  110
                  124
                  120
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  33
                  42
                  42
               
               
                  11.5
                  Other personnel compensation
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  34
                  43
                  43
               
               
                  12.1
                  Civilian personnel benefits
                  11
                  12
                  12
               
               
                  21.0
                  Travel and transportation of persons
                  1
                  1
                  1
               
               
                  23.1
                  Rental payments to GSA
                  2
                  4
                  4
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  2
                  2
                  2
               
               
                  25.1
                  Advisory and assistance services
                  1
                  1
                  1
               
               
                  25.2
                  Other services from non-Federal sources
                  28
                  16
                  16
               
               
                  25.3
                  Other goods and services from Federal sources
                  10
                  10
                  10
               
               
                  25.7
                  Operation and maintenance of equipment
                  16
                  18
                  18
               
               
                  31.0
                  Equipment
                  7
                  6
                  6
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  112
                  113
                  113
               
               
                  99.0
                  Reimbursable obligations
                  2
                  3
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  114
                  116
                  116
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0173â0â1â751
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  278
                  338
                  332
               
               
                  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, $330,837,000; of which not to exceed $4,210,000, to remain available until September 30, 2020, is for information systems modernization initiatives; and of which $5,000 shall be available for official reception and representation expenses.
      In addition, $165,000, to be derived from the Oil Spill Liability Trust Fund to reimburse administrative and personnel expenses
            for financial management of the Fund, as authorized by section 1012 of Public Law 101â380.
      Note.âA full-year 2017 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
         budget assumes this account is operating under the Further Continuing Appropriations Act, 2017 (P.L. 114â254). The amounts
         included for 2017 reflect the annualized level provided by the continuing resolution.
      
      Special and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0520â0â1â803
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  8
                  1
                  11
               
               
                  0198
                  Rounding adjustment
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0199
                  Balance, start of year
                  9
                  1
                  11
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1130
                  Debt Collection, Non-federal Receipts
                  131
                  157
                  182
               
               
                  1140
                  Debt Collection Improvement Fund, Federal Receipts
                  23
                  25
                  26
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1199
                  Total current law receipts
                  154
                  182
                  208
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total receipts
                  154
                  182
                  208
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  163
                  183
                  219
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  Salaries and Expenses
                  â163
                  â172
                  â175
               
               
                  2103
                  Salaries and Expenses
                  â1
                  â1
                  â1
               
               
                  2132
                  Salaries and Expenses
                  1
                  1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Total current law appropriations
                  â163
                  â172
                  â176
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total appropriations
                  â163
                  â172
                  â176
               
               
                  5098
                  Rounding adjustment
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  1
                  11
                  43
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0520â0â1â803
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Collections
                  37
                  40
                  36
               
               
                  0002
                  Debt Collection
                  160
                  172
                  175
               
               
                  0005
                  Accounting and Reporting
                  114
                  114
                  100
               
               
                  0006
                  Payments
                  128
                  124
                  112
               
               
                  0007
                  Retail Securities Services
                  71
                  71
                  69
               
               
                  0009
                  Wholesale Securities Services
                  14
                  14
                  14
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  524
                  535
                  506
               
               
                  0801
                  Salaries and Expenses (Reimbursable)
                  191
                  199
                  203
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  715
                  734
                  709
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  109
                  87
                  87
               
               
                  1001
                  Discretionary unobligated balance brought fwd, Oct 1
                  17
                  17
                  
               
               
                  1012
                  Unobligated balance transfers between expired and unexpired accounts
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  110
                  87
                  87
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  364
                  363
                  331
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Special Fund 20â5445
                  163
                  172
                  175
               
               
                  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22
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  141
                  172
                  176
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  156
                  199
                  203
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  34
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  190
                  199
                  203
               
               
                  1900
                  Budget authority (total)
                  695
                  734
                  710
               
               
                  1930
                  Total budgetary resources available
                  805
                  821
                  797
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â3
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  87
                  87
                  88
               
               
                  
                  Special and non-revolving trust funds:
               
               
                  1951
                  Unobligated balance expiring
                  2
                  
                  
               
               
                  1952
                  Expired unobligated balance, start of year
                  13
                  
                  
               
               
                  1953
                  Expired unobligated balance, end of year
                  15
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  90
                  110
                  214
               
               
                  3010
                  New obligations, unexpired accounts
                  715
                  734
                  709
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  6
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â687
                  â630
                  â706
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â14
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  110
                  214
                  217
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â25
                  â38
                  â38
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â34
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  21
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â38
                  â38
                  â38
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  65
                  72
                  176
               
               
                  3200
                  Obligated balance, end of year
                  72
                  176
                  179
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  554
                  562
                  534
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  485
                  466
                  445
               
               
                  4011
                  Outlays from discretionary balances
                  46
                  79
                  95
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  531
                  545
                  540
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â178
                  â199
                  â203
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â178
                  â199
                  â203
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â34
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  22
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  â12
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  364
                  363
                  331
               
               
                  4080
                  Outlays, net (discretionary)
                  353
                  346
                  337
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  141
                  172
                  176
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  56
                  10
                  10
               
               
                  4101
                  Outlays from mandatory balances
                  100
                  75
                  156
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  156
                  85
                  166
               
               
                  4180
                  Budget authority, net (total)
                  505
                  535
                  507
               
               
                  4190
                  Outlays, net (total)
                  509
                  431
                  503
               
               
                  
                     
                  
               
            
         
      
      
         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 disbursing 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 support for execution of the Digital Accountability and Transparency Act of 2014.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0520â0â1â803
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  163
                  175
                  175
               
               
                  11.3
                  Other than full-time permanent
                  
                  2
                  2
               
               
                  11.5
                  Other personnel compensation
                  4
                  6
                  6
               
               
                  11.8
                  Special personal services payments
                  
                  24
                  24
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  167
                  207
                  207
               
               
                  12.1
                  Civilian personnel benefits
                  56
                  60
                  60
               
               
                  21.0
                  Travel and transportation of persons
                  3
                  3
                  3
               
               
                  23.1
                  Rental payments to GSA
                  30
                  27
                  28
               
               
                  23.2
                  Rental payments to others
                  1
                  1
                  1
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  9
                  10
                  10
               
               
                  25.1
                  Advisory and assistance services
                  30
                  27
                  18
               
               
                  25.2
                  Other services from non-Federal sources
                  28
                  28
                  19
               
               
                  25.3
                  Other goods and services from Federal sources
                  172
                  149
                  142
               
               
                  25.4
                  Operation and maintenance of facilities
                  2
                  2
                  2
               
               
                  25.7
                  Operation and maintenance of equipment
                  6
                  6
                  6
               
               
                  26.0
                  Supplies and materials
                  3
                  3
                  3
               
               
                  31.0
                  Equipment
                  14
                  11
                  6
               
               
                  32.0
                  Land and structures
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  522
                  535
                  506
               
               
                  99.0
                  Reimbursable obligations
                  191
                  199
                  203
               
               
                  99.5
                  Adjustment for rounding
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  715
                  734
                  709
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0520â0â1â803
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  1,845
                  2,110
                  2,097
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  199
                  10
                  10
               
               
                  
                     
                  
               
            
         
      
         Reimbursements to Federal Reserve Banks                                                                                  
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0562â0â1â803
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Reimbursements to Federal Reserve Banks (Direct)
                  134
                  148
                  149
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  5
                  
                  
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  129
                  148
                  149
               
               
                  1930
                  Total budgetary resources available
                  134
                  148
                  149
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  35
                  37
                  37
               
               
                  3010
                  New obligations, unexpired accounts
                  134
                  148
                  149
               
               
                  3020
                  Outlays (gross)
                  â127
                  â148
                  â149
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â5
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  37
                  37
                  37
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  35
                  37
                  37
               
               
                  3200
                  Obligated balance, end of year
                  37
                  37
                  37
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  129
                  148
                  149
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  92
                  111
                  112
               
               
                  4101
                  Outlays from mandatory balances
                  35
                  37
                  37
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  127
                  148
                  149
               
               
                  4180
                  Budget authority, net (total)
                  129
                  148
                  149
               
               
                  4190
                  Outlays, net (total)
                  127
                  148
                  149
               
               
                  
                     
                  
               
            
         
      
      
         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.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0562â0â1â803
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  25.1
                  Advisory and assistance services
                  3
                  
                  
               
               
                  25.3
                  Other goods and services from Federal sources
                  131
                  148
                  149
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  134
                  148
                  149
               
               
                  
                     
                  
               
            
         
      
         Payment to the Resolution Funding Corporation                                                                            
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1851â0â1â908
                  2016 actual
                  2017 est.
                  2018 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
                  New obligations, 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 (the Act) 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
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  
                  7
                  7
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1110
                  GSE Assessments, Hope Reserve Fund
                  96
                  114
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  96
                  121
                  7
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  Hope Reserve Fund
                  â95
                  â114
                  
               
               
                  2132
                  Hope Reserve Fund
                  6
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Total current law appropriations
                  â89
                  â114
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total appropriations
                  â89
                  â114
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  7
                  7
                  7
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5581â0â2â371
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  
                  50
                  164
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  95
                  114
                  
               
               
                  1232
                  Appropriations and/or unobligated balance of appropriations temporarily reduced
                  â6
                  
                  
               
               
                  1235
                  Capital transfer of appropriations to general fund
                  â39
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  50
                  114
                  
               
               
                  1930
                  Total budgetary resources available
                  50
                  164
                  164
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  50
                  164
                  164
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  50
                  114
                  
               
               
                  4180
                  Budget authority, net (total)
                  50
                  114
                  
               
               
                  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 be funded from assessments on Fannie Mae and Freddie Mac. 
         
      
         Federal Reserve Bank Reimbursement Fund                                                                                  
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1884â0â1â803
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Federal Reserve Bank services
                  527
                  580
                  586
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 25.2)
                  527
                  580
                  586
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  31
                  
                  
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  496
                  580
                  586
               
               
                  1930
                  Total budgetary resources available
                  527
                  580
                  586
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  126
                  150
                  145
               
               
                  3010
                  New obligations, unexpired accounts
                  527
                  580
                  586
               
               
                  3020
                  Outlays (gross)
                  â472
                  â585
                  â584
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â31
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  150
                  145
                  147
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  126
                  150
                  145
               
               
                  3200
                  Obligated balance, end of year
                  150
                  145
                  147
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  496
                  580
                  586
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  346
                  435
                  439
               
               
                  4101
                  Outlays from mandatory balances
                  126
                  150
                  145
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  472
                  585
                  584
               
               
                  4180
                  Budget authority, net (total)
                  496
                  580
                  586
               
               
                  4190
                  Outlays, net (total)
                  472
                  585
                  584
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2016 actual
                  2017 est.
                  2018 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
                  New obligations, 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
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Financial agent services
                  731
                  792
                  800
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 25.2)
                  731
                  792
                  800
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  
                  1
                  1
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  6
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  6
                  1
                  1
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  729
                  795
                  802
               
               
                  1220
                  Appropriations transferred to other accts [020â0126]
                  â3
                  â3
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  726
                  792
                  800
               
               
                  1930
                  Total budgetary resources available
                  732
                  793
                  801
               
               
                  
                  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
                  50
                  63
                  69
               
               
                  3010
                  New obligations, unexpired accounts
                  731
                  792
                  800
               
               
                  3020
                  Outlays (gross)
                  â712
                  â786
                  â799
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â6
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  63
                  69
                  70
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  50
                  63
                  69
               
               
                  3200
                  Obligated balance, end of year
                  63
                  69
                  70
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  726
                  792
                  800
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  662
                  723
                  730
               
               
                  4101
                  Outlays from mandatory balances
                  50
                  63
                  69
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  712
                  786
                  799
               
               
                  4180
                  Budget authority, net (total)
                  726
                  792
                  800
               
               
                  4190
                  Outlays, net (total)
                  712
                  786
                  799
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Interest of uninvested funds
                  3
                  12
                  12
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 43.0)
                  3
                  12
                  12
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  3
                  12
                  12
               
               
                  1930
                  Total budgetary resources available
                  3
                  12
                  12
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  71
                  58
                  
               
               
                  3010
                  New obligations, unexpired accounts
                  3
                  12
                  12
               
               
                  3020
                  Outlays (gross)
                  â16
                  â70
                  â12
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  58
                  
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  71
                  58
                  
               
               
                  3200
                  Obligated balance, end of year
                  58
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  3
                  12
                  12
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  12
                  12
               
               
                  4101
                  Outlays from mandatory balances
                  16
                  58
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  16
                  70
                  12
               
               
                  4180
                  Budget authority, net (total)
                  3
                  12
                  12
               
               
                  4190
                  Outlays, net (total)
                  16
                  70
                  12
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Federal interest liabilities to States
                  
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 25.2)
                  
                  1
                  1
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  1
                  1
               
               
                  1930
                  Total budgetary resources available
                  
                  1
                  1
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  1
                  1
               
               
                  3020
                  Outlays (gross)
                  
                  â1
                  â1
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  1
                  1
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  1
                  1
               
               
                  4180
                  Budget authority, net (total)
                  
                  1
                  1
               
               
                  4190
                  Outlays, net (total)
                  
                  1
                  1
               
               
                  
                     
                  
               
            
         
      
      
         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 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
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Interest paid to credit financing accounts
                  7,377
                  10,608
                  11,152
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 43.0)
                  7,377
                  10,608
                  11,152
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  7,377
                  10,608
                  11,152
               
               
                  1930
                  Total budgetary resources available
                  7,377
                  10,608
                  11,152
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  
                  13
                  
               
               
                  3010
                  New obligations, unexpired accounts
                  7,377
                  10,608
                  11,152
               
               
                  3020
                  Outlays (gross)
                  â7,364
                  â10,621
                  â11,152
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  13
                  
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  
                  13
                  
               
               
                  3200
                  Obligated balance, end of year
                  13
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  7,377
                  10,608
                  11,152
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  7,364
                  10,608
                  11,152
               
               
                  4101
                  Outlays from mandatory balances
                  
                  13
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  7,364
                  10,621
                  11,152
               
               
                  4180
                  Budget authority, net (total)
                  7,377
                  10,608
                  11,152
               
               
                  4190
                  Outlays, net (total)
                  7,364
                  10,621
                  11,152
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Claims for damages
                  4
                  2
                  2
               
               
                  0003
                  Claims for contract disputes
                  1,220
                  240
                  240
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0091
                  Total claims adjudicated administratively
                  1,224
                  242
                  242
               
               
                  0101
                  Judgments, Court of Claims
                  1,756
                  1,437
                  1,437
               
               
                  0102
                  Judgments, U.S. courts
                  1,815
                  576
                  576
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0191
                  Total court judgments
                  3,571
                  2,013
                  2,013
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 42.0)
                  4,795
                  2,255
                  2,255
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  4,795
                  2,255
                  2,255
               
               
                  1930
                  Total budgetary resources available
                  4,795
                  2,255
                  2,255
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  235
                  693
                  
               
               
                  3010
                  New obligations, unexpired accounts
                  4,795
                  2,255
                  2,255
               
               
                  3020
                  Outlays (gross)
                  â4,337
                  â2,948
                  â2,255
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  693
                  
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  235
                  693
                  
               
               
                  3200
                  Obligated balance, end of year
                  693
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  4,795
                  2,255
                  2,255
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  4,102
                  2,255
                  2,255
               
               
                  4101
                  Outlays from mandatory balances
                  235
                  693
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  4,337
                  2,948
                  2,255
               
               
                  4180
                  Budget authority, net (total)
                  4,795
                  2,255
                  2,255
               
               
                  4190
                  Outlays, net (total)
                  4,337
                  2,948
                  2,255
               
               
                  
                     
                  
               
            
         
      
      
         Funds are made available 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
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Restitution of Forgone Interest (Direct)
                  2,687
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 43.0)
                  2,687
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  2,687
                  
                  
               
               
                  1930
                  Total budgetary resources available
                  2,687
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  2,687
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â2,687
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  2,687
                  
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  2,687
                  
                  
               
               
                  4180
                  Budget authority, net (total)
                  2,687
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  2,687
                  
                  
               
               
                  
                     
                  
               
            
         
      
      
         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.
         
      
         Continued Dumping and Subsidy Offset                                                                                     
            
         Special and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5688â0â2â376
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  6
                  3
                  13
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1110
                  Antidumping and Countervailing Duties, Continued Dumping and Subsidy Offset
                  50
                  50
                  50
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  56
                  53
                  63
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  Continued Dumping and Subsidy Offset
                  â50
                  â40
                  â40
               
               
                  2103
                  Continued Dumping and Subsidy Offset
                  â6
                  â3
                  
               
               
                  2132
                  Continued Dumping and Subsidy Offset
                  3
                  3
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Total current law appropriations
                  â53
                  â40
                  â40
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total appropriations
                  â53
                  â40
                  â40
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  3
                  13
                  23
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5688â0â2â376
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Continued dumping and subsidy offset
                  116
                  43
                  40
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  116
                  43
                  40
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  205
                  142
                  139
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  50
                  40
                  40
               
               
                  1203
                  Appropriation (previously unavailable)
                  6
                  3
                  
               
               
                  1232
                  Appropriations and/or unobligated balance of appropriations temporarily reduced
                  â3
                  â3
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  53
                  40
                  40
               
               
                  1930
                  Total budgetary resources available
                  258
                  182
                  179
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  142
                  139
                  139
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  116
                  43
                  40
               
               
                  3020
                  Outlays (gross)
                  â116
                  â43
                  â40
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  53
                  40
                  40
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  40
                  40
               
               
                  4101
                  Outlays from mandatory balances
                  116
                  3
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  116
                  43
                  40
               
               
                  4180
                  Budget authority, net (total)
                  53
                  40
                  40
               
               
                  4190
                  Outlays, net (total)
                  116
                  43
                  40
               
               
                  
                     
                  
               
            
         
      
      
         The Bureau of Customs and Border Protection, Department of Homeland Security, collects duties assessed pursuant to a countervailing
            duty order, an antidumping duty order, or a finding under the Antidumping Act of 1921. Under a provision enacted in 2000,
            the Bureau of Customs and Border Protection, through the Treasury, distributes these duties to affected domestic producers.
            These distributions provide an additional subsidy to producers that already gain protection from the increased import prices
            including 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
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0801
                  Check Forgery Insurance Fund (Reimbursable)
                  10
                  10
                  10
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 42.0)
                  10
                  10
                  10
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  3
                  2
                  2
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  9
                  10
                  10
               
               
                  1930
                  Total budgetary resources available
                  12
                  12
                  12
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  2
                  2
                  2
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  
                  1
                  1
               
               
                  3010
                  New obligations, unexpired accounts
                  10
                  10
                  10
               
               
                  3020
                  Outlays (gross)
                  â9
                  â10
                  â10
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  1
                  1
                  1
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  
                  1
                  1
               
               
                  3200
                  Obligated balance, end of year
                  1
                  1
                  1
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  9
                  10
                  10
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  6
                  9
                  9
               
               
                  4101
                  Outlays from mandatory balances
                  3
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  9
                  10
                  10
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4123
                  Non-Federal sources
                  â9
                  â10
                  â10
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      
         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  
         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
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  0100
                  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
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Cheyenne River Sioux Tribe Terrestrial Wildlife Habitat Restorat (Direct)
                  2
                  2
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 43.0)
                  2
                  2
                  1
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  2
                  1
                  
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  1
                  1
                  1
               
               
                  1930
                  Total budgetary resources available
                  3
                  2
                  1
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  1
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  2
                  2
                  1
               
               
                  3020
                  Outlays (gross)
                  â2
                  â2
                  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
               
               
                  4101
                  Outlays from mandatory balances
                  2
                  1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  2
                  2
                  1
               
               
                  4180
                  Budget authority, net (total)
                  1
                  1
                  1
               
               
                  4190
                  Outlays, net (total)
                  2
                  2
                  1
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5000
                  Total investments, SOY: Federal securities: Par value
                  62
                  61
                  62
               
               
                  5001
                  Total investments, EOY: Federal securities: Par value
                  61
                  62
                  63
               
               
                  
                     
                  
               
            
         
      
      
         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 interest earned investments.
         
      
         Gulf Coast Restoration Trust Fund                                                                                        
            
         Special and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â8625â0â7â452
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  13
                  10
                  22
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1110
                  Administrative and Civil Penalties, Gulf Coast Restoration Trust Fund
                  128
                  303
                  152
               
               
                  1140
                  Earnings on Investments, Gulf Coast Restoration Trust Fund
                  2
                  4
                  4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1199
                  Total current law receipts
                  130
                  307
                  156
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total receipts
                  130
                  307
                  156
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  143
                  317
                  178
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  Gulf Coast Restoration Trust Fund
                  â130
                  â307
                  â156
               
               
                  2103
                  Gulf Coast Restoration Trust Fund
                  â12
                  â9
                  â21
               
               
                  2132
                  Gulf Coast Restoration Trust Fund
                  9
                  21
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Total current law appropriations
                  â133
                  â295
                  â177
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total appropriations
                  â133
                  â295
                  â177
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  10
                  22
                  1
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â8625â0â7â452
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Direct Component
                  19
                  79
                  13
               
               
                  0002
                  Comprehensive Plan Component
                  5
                  155
                  5
               
               
                  0003
                  Oil Spill Restoration Impact Component
                  6
                  127
                  37
               
               
                  0004
                  NOAA RESTORE Act Science Program
                  1
                  6
                  6
               
               
                  0005
                  Centers of Excellence Research Grants
                  8
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations
                  39
                  367
                  61
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  789
                  883
                  811
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  130
                  307
                  156
               
               
                  1203
                  Appropriation (previously unavailable)
                  12
                  9
                  21
               
               
                  1232
                  Appropriations and/or unobligated balance of appropriations temporarily reduced
                  â9
                  â21
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  133
                  295
                  177
               
               
                  1900
                  Budget authority (total)
                  133
                  295
                  177
               
               
                  1930
                  Total budgetary resources available
                  922
                  1,178
                  988
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  883
                  811
                  927
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  9
                  34
                  324
               
               
                  3010
                  New obligations, unexpired accounts
                  39
                  367
                  61
               
               
                  3020
                  Outlays (gross)
                  â14
                  â77
                  â156
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  34
                  324
                  229
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  9
                  34
                  324
               
               
                  3200
                  Obligated balance, end of year
                  34
                  324
                  229
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  133
                  295
                  177
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  58
                  61
               
               
                  4101
                  Outlays from mandatory balances
                  14
                  19
                  95
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  14
                  77
                  156
               
               
                  4180
                  Budget authority, net (total)
                  133
                  295
                  177
               
               
                  4190
                  Outlays, net (total)
                  14
                  77
                  156
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5000
                  Total investments, SOY: Federal securities: Par value
                  810
                  927
                  927
               
               
                  5001
                  Total investments, EOY: Federal securities: Par value
                  927
                  927
                  927
               
               
                  
                     
                  
               
            
         
      
      
         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.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â8625â0â7â452
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  41.0
                  Grants, subsidies, and contributions
                  27
                  79
                  12
               
               
                  94.0
                  Financial transfers
                  12
                  288
                  49
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  39
                  367
                  61
               
               
                  
                     
                  
               
            
         
      
         Federal Financing Bank                                                                                                   
            
         Federal Funds
         Federal Financing Bank                                                                                                   
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4521â0â4â803
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0801
                  Administrative Expenses
                  10
                  11
                  12
               
               
                  0802
                  Interest on borrowings from Treasury
                  1,307
                  1,336
                  1,616
               
               
                  0803
                  Interest on borrowings from CRSDF
                  484
                  401
                  340
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  1,801
                  1,748
                  1,968
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  1,353
                  598
                  804
               
               
                  1023
                  Unobligated balances applied to repay debt
                  â859
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  494
                  598
                  804
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  2,215
                  1,954
                  2,388
               
               
                  1825
                  Spending authority from offsetting collections applied to repay debt
                  â310
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  1,905
                  1,954
                  2,388
               
               
                  1930
                  Total budgetary resources available
                  2,399
                  2,552
                  3,192
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  598
                  804
                  1,224
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  1
                  1
                  1
               
               
                  3010
                  New obligations, unexpired accounts
                  1,801
                  1,748
                  1,968
               
               
                  3020
                  Outlays (gross)
                  â1,801
                  â1,748
                  â1,968
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  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
                  1,905
                  1,954
                  2,388
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  1,801
                  1,748
                  1,968
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources
                  â2,215
                  â1,954
                  â2,388
               
               
                  4180
                  Budget authority, net (total)
                  â310
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  â414
                  â206
                  â420
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5000
                  Total investments, SOY: Federal securities: Par value
                  494
                  
                  
               
               
                  
                     
                  
               
            
         
      
      
         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 2016, as a result of this provision, the FFB received $61 million
            less than it was contractually entitled to receive. In 2015, the FFB's net inflows were $352 million, while in 2016, FFB's
            net inflows were $247 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.
         
         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)
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     2016 Actual
                     2017 Estimate
                     2018 Estimate
                  
                  
                     
                        
                     
                  
                  
                     A. Department of Agriculture:
                     
                     
                     
                  
                  
                     1. Rural Utilities Service:
                     
                     
                     
                  
                  
                     Lending, net
                     1,663
                     2,129
                     2,317
                  
                  
                     Loans outstanding
                     43,339
                     45,468
                     47,785
                  
                  
                     B. Department of Education:
                     
                     
                     
                  
                  
                     1. Historically black colleges and universities:
                     
                     
                     
                  
                  
                     Lending, net
                     52
                     68
                     103
                  
                  
                     Loans outstanding
                     1,436
                     1,504
                     1,607
                  
                  
                     C. Department of Energy:
                     
                     
                     
                  
                  
                     1. Title 17 innovative technology loans:
                     
                     
                     
                  
                  
                     Lending, net
                     520
                     876
                     1,095
                  
                  
                     Loans outstanding
                     11,539
                     12,415
                     13,510
                  
                  
                     2. Advanced technology vehicles manufacturing loans:
                     
                     
                     
                  
                  
                     Lending, net
                     â650
                     â650
                     â470
                  
                  
                     Loans outstanding
                     3,860
                     3,210
                     2,740
                  
                  
                     D. Department of Housing and Urban Development:
                     
                     
                     
                  
                  
                     1. Multifamily Risk Share Program:
                     
                     
                     
                  
                  
                     Lending, net
                     452
                     715
                     765
                  
                  
                     Loans outstanding
                     554
                     1,269
                     2,034
                  
                  
                     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
                     202
                     272
                     352
                  
                  
                     Loans outstanding
                     327
                     599
                     951
                  
                  
                     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
                     2,239
                     3,410
                     4,162
                  
                  
                     Loans outstanding
                     76,060
                     79,470
                     83,632
                  
                  
                     
                     
                     
                     
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     
                        
                     
                  
               
            
         *$500,000 or less.
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4521â0â4â803
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Reimbursable obligations:
               
               
                  25.2
                  Other services from non-Federal sources
                  10
                  11
                  12
               
               
                  43.0
                  Interest and dividends
                  1,791
                  1,737
                  1,956
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  1,801
                  1,748
                  1,968
               
               
                  
                     
                  
               
            
         
      
         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, $98,658,000; 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.
      Note.âA full-year 2017 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
         budget assumes this account is operating under the Further Continuing Appropriations Act, 2017 (P.L. 114â254). The amounts
         included for 2017 reflect the annualized level provided by the continuing resolution.
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1008â0â1â803
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Protect the Public
                  53
                  53
                  50
               
               
                  0002
                  Collect revenue
                  53
                  53
                  49
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0192
                  Total direct program
                  106
                  106
                  99
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  106
                  106
                  99
               
               
                  0801
                  Protect the Public
                  3
                  3
                  3
               
               
                  0802
                  Collect Revenue
                  3
                  4
                  4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0899
                  Total reimbursable obligations
                  6
                  7
                  7
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  112
                  113
                  106
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  106
                  106
                  99
               
               
                  
                  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)
                  112
                  113
                  106
               
               
                  1930
                  Total budgetary resources available
                  112
                  113
                  106
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  21
                  24
                  24
               
               
                  3010
                  New obligations, unexpired accounts
                  112
                  113
                  106
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  2
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â110
                  â113
                  â107
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  24
                  24
                  23
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â2
                  â2
                  â2
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â2
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â2
                  â2
                  â2
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  19
                  22
                  22
               
               
                  3200
                  Obligated balance, end of year
                  22
                  22
                  21
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  112
                  113
                  106
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  92
                  94
                  88
               
               
                  4011
                  Outlays from discretionary balances
                  18
                  19
                  19
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  110
                  113
                  107
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â3
                  â1
                  â1
               
               
                  4033
                  Non-Federal sources
                  â3
                  â6
                  â6
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â6
                  â7
                  â7
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â2
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  106
                  106
                  99
               
               
                  4080
                  Outlays, net (discretionary)
                  104
                  106
                  100
               
               
                  4180
                  Budget authority, net (total)
                  106
                  106
                  99
               
               
                  4190
                  Outlays, net (total)
                  104
                  106
                  100
               
               
                  
                     
                  
               
            
         
      
      
         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.
         
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1008â0â1â803
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  46
                  49
                  47
               
               
                  11.5
                  Other personnel compensation
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  47
                  50
                  48
               
               
                  12.1
                  Civilian personnel benefits
                  15
                  15
                  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
                  1
                  2
                  2
               
               
                  25.1
                  Advisory and assistance services
                  12
                  
                  
               
               
                  25.2
                  Other services from non-Federal sources
                  12
                  24
                  20
               
               
                  25.3
                  Other goods and services from Federal sources
                  7
                  7
                  7
               
               
                  25.7
                  Operation and maintenance of equipment
                  4
                  
                  
               
               
                  31.0
                  Equipment
                  2
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  106
                  106
                  99
               
               
                  99.0
                  Reimbursable obligations
                  6
                  7
                  7
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  112
                  113
                  106
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1008â0â1â803
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  470
                  494
                  456
               
               
                  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
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  
                  
                  
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1110
                  Deposits, Internal Revenue Collections for Puerto Rico
                  417
                  384
                  369
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  417
                  384
                  369
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  Internal Revenue Collections for Puerto Rico
                  â417
                  â384
                  â369
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5737â0â2â806
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Internal revenue collections for Puerto Rico
                  417
                  384
                  369
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  417
                  384
                  369
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  417
                  384
                  369
               
               
                  1930
                  Total budgetary resources available
                  417
                  384
                  369
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  417
                  384
                  369
               
               
                  3020
                  Outlays (gross)
                  â417
                  â384
                  â369
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  417
                  384
                  369
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  417
                  384
                  369
               
               
                  4180
                  Budget authority, net (total)
                  417
                  384
                  369
               
               
                  4190
                  Outlays, net (total)
                  417
                  384
                  369
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0801
                  Currency program
                  648
                  806
                  839
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  101
                  134
                  134
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  672
                  806
                  839
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  9
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  681
                  806
                  839
               
               
                  1930
                  Total budgetary resources available
                  782
                  940
                  973
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  134
                  134
                  134
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  109
                  114
                  3
               
               
                  3010
                  New obligations, unexpired accounts
                  648
                  806
                  839
               
               
                  3020
                  Outlays (gross)
                  â643
                  â917
                  â839
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  114
                  3
                  3
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â42
                  â51
                  â51
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â9
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â51
                  â51
                  â51
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  67
                  63
                  â48
               
               
                  3200
                  Obligated balance, end of year
                  63
                  â48
                  â48
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  681
                  806
                  839
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  596
                  806
                  839
               
               
                  4011
                  Outlays from discretionary balances
                  47
                  111
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  643
                  917
                  839
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources:
                  
                  â9
                  
               
               
                  4033
                  Non-Federal sources
                  â672
                  â797
                  â839
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â672
                  â806
                  â839
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â9
                  
                  
               
               
                  4080
                  Outlays, net (discretionary)
                  â29
                  111
                  
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  â29
                  111
                  
               
               
                  
                     
                  
               
            
         
      
      
         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.
         
         
         BEP's current Washington, D.C. facility has an aging and outdated infrastructure which drives up costs and adversely impacts
            quality. The 2018 Budget requests legislative authority to purchase land and construct a new more efficient currency production
            facility in the National Capital Region. The Federal Reserve Board, which would pay for the replacement of the Washington
            DC facility, supports this project. 
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4502â0â4â803
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Reimbursable obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  176
                  178
                  182
               
               
                  11.5
                  Other personnel compensation
                  19
                  17
                  17
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  195
                  195
                  199
               
               
                  12.1
                  Civilian personnel benefits
                  51
                  52
                  55
               
               
                  21.0
                  Travel and transportation of persons
                  1
                  1
                  2
               
               
                  23.1
                  Rental payments to GSA
                  1
                  2
                  2
               
               
                  23.2
                  Rental payments to others
                  
                  1
                  1
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  10
                  14
                  14
               
               
                  25.1
                  Advisory and assistance services
                  2
                  4
                  4
               
               
                  25.2
                  Other services from non-Federal sources
                  24
                  71
                  103
               
               
                  25.4
                  Operation and maintenance of facilities
                  8
                  8
                  9
               
               
                  25.5
                  Research and development contracts
                  7
                  7
                  13
               
               
                  25.7
                  Operation and maintenance of equipment
                  12
                  12
                  12
               
               
                  26.0
                  Supplies and materials
                  295
                  300
                  280
               
               
                  31.0
                  Equipment
                  42
                  139
                  145
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Reimbursable obligations
                  648
                  806
                  839
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  648
                  806
                  839
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4502â0â4â803
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  1,818
                  1,842
                  1,842
               
               
                  
                     
                  
               
            
         
      
         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 2018 under such section 5136 for circulating coinage and protective service capital investments of the United States Mint shall
            not exceed $30,000,000.
      Note.âA full-year 2017 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
         budget assumes this account is operating under the Further Continuing Appropriations Act, 2017 (P.L. 114â254). The amounts
         included for 2017 reflect the annualized level provided by the continuing resolution.
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4159â0â3â803
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0806
                  Total Operating
                  3,247
                  2,764
                  2,653
               
               
                  0807
                  Circulating and Protection Capital
                  17
                  30
                  30
               
               
                  0808
                  Numismatic Capital
                  8
                  12
                  12
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  3,272
                  2,806
                  2,695
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  705
                  435
                  464
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  17
                  50
                  50
               
               
                  1022
                  Capital transfer of unobligated balances to general fund
                  â61
                  â30
                  â30
               
               
                  1033
                  Recoveries of prior year paid obligations
                  3
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  664
                  455
                  484
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  3,043
                  2,815
                  2,695
               
               
                  1930
                  Total budgetary resources available
                  3,707
                  3,270
                  3,179
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  435
                  464
                  484
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  303
                  293
                  211
               
               
                  3010
                  New obligations, unexpired accounts
                  3,272
                  2,806
                  2,695
               
               
                  3020
                  Outlays (gross)
                  â3,265
                  â2,838
                  â2,708
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â17
                  â50
                  â50
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  293
                  211
                  148
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  303
                  293
                  211
               
               
                  3200
                  Obligated balance, end of year
                  293
                  211
                  148
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  3,043
                  2,815
                  2,695
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  3,015
                  2,526
                  2,419
               
               
                  4011
                  Outlays from discretionary balances
                  250
                  312
                  289
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  3,265
                  2,838
                  2,708
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â3
                  
                  
               
               
                  4033
                  Non-Federal sources
                  â2,989
                  â2,815
                  â2,695
               
               
                  4034
                  Offsetting governmental collections
                  â54
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â3,046
                  â2,815
                  â2,695
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4053
                  Recoveries of prior year paid obligations, unexpired accounts
                  3
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  3
                  
                  
               
               
                  4080
                  Outlays, net (discretionary)
                  219
                  23
                  13
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  219
                  23
                  13
               
               
                  
                     
                  
               
            
         
      
      
         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 (31 U.S.C. 5136). 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 2016,
            the Mint transferred $611 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 2018 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. The annual appropriations bill
            includes a statutory cap on Mint expenditures on circulating and protection capital investments.  The current cap is $20 million;
            the 2018 Budget proposes a cap increase to $30 million.  
         
         
         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
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Reimbursable obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  132
                  143
                  147
               
               
                  11.3
                  Other than full-time permanent
                  1
                  
                  
               
               
                  11.5
                  Other personnel compensation
                  13
                  13
                  13
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  146
                  156
                  160
               
               
                  12.1
                  Civilian personnel benefits
                  50
                  51
                  52
               
               
                  13.0
                  Benefits for former personnel
                  
                  1
                  1
               
               
                  21.0
                  Travel and transportation of persons
                  2
                  3
                  3
               
               
                  22.0
                  Transportation of things
                  32
                  29
                  29
               
               
                  23.2
                  Rental payments to others
                  15
                  14
                  14
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  14
                  17
                  17
               
               
                  24.0
                  Printing and reproduction
                  1
                  1
                  2
               
               
                  25.1
                  Advisory and assistance services
                  40
                  42
                  53
               
               
                  25.2
                  Other services from non-Federal sources
                  22
                  38
                  29
               
               
                  25.3
                  Other goods and services from Federal sources
                  18
                  20
                  21
               
               
                  25.4
                  Operation and maintenance of facilities
                  5
                  3
                  3
               
               
                  25.5
                  Research and development contracts
                  1
                  2
                  2
               
               
                  25.6
                  Medical care
                  1
                  
                  
               
               
                  25.7
                  Operation and maintenance of equipment
                  7
                  8
                  8
               
               
                  26.0
                  Supplies and materials
                  2,886
                  2,378
                  2,258
               
               
                  31.0
                  Equipment
                  25
                  31
                  31
               
               
                  32.0
                  Land and structures
                  7
                  12
                  12
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Reimbursable obligations
                  3,272
                  2,806
                  2,695
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  3,272
                  2,806
                  2,695
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4159â0â3â803
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  1,692
                  1,801
                  1,801
               
               
                  
                     
                  
               
            
         
      
         Internal Revenue Service                                                                                                 
            
         
      
         The Internal Revenue Service (IRS) collects the revenue that funds the Government and administers the Nation's tax laws. During
            2016, the IRS processed 244 million tax forms 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 2018 Budget provides $10,975 million for the IRS to administer the tax code and implement key strategic priorities.
         Enforcement Program.âThe Enforcement account funds activities that 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. 
         
         Taxpayer Service Program.âThe Budget includes funding for Taxpayer Services that will allow the IRS to continue delivering services to taxpayers using
            a variety of in-person, telephone, and web-based methods. These tools 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
            2016, there were more than 500 million visits to www.IRS.gov, and taxpayers checked their refund status more than 300 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 5 million active users in 2016. 
         
         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; enhance the taxpayer's
            online experience and provide secure digital communications and capabilities; and increase fraud detection, resolution, and
            prevention through the Return Review Program (RRP).
         
      
      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, associated support costs, and other services as authorized by 5 U.S.C. 3109, at such rates as may be determined by the Commissioner, $2,212,311,000, 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 remain available until
            September 30, 2019, shall be available for a Community Volunteer Income Tax Assistance matching grants program for tax return preparation assistance,
            of which not less than $206,000,000 shall be available for operating expenses of the Taxpayer Advocate Service: Provided, That of the amounts made available for the Taxpayer Advocate Service, not less than $5,000,000 shall be for identity theft
            casework.
      Note.âA full-year 2017 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
         budget assumes this account is operating under the Further Continuing Appropriations Act, 2017 (P.L. 114â254). The amounts
         included for 2017 reflect the annualized level provided by the continuing resolution.
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0912â0â1â803
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Pre-filing taxpayer assistance and education
                  621
                  616
                  601
               
               
                  0002
                  Filing and account services
                  1,785
                  1,751
                  1,679
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0100
                  Subtotal, direct programs
                  2,406
                  2,367
                  2,280
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  2,406
                  2,367
                  2,280
               
               
                  0801
                  Taxpayer Services (Reimbursable)
                  35
                  37
                  38
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  2,441
                  2,404
                  2,318
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  11
                  5
                  15
               
               
                  1011
                  Unobligated balance transfer from other acct [020â5432]
                  12
                  40
                  37
               
               
                  1012
                  Unobligated balance transfers between expired and unexpired accounts
                  3
                  4
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  26
                  49
                  52
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  2,333
                  2,329
                  2,212
               
               
                  1121
                  Appropriations transferred from other acct [020â5432]
                  58
                  4
                  31
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  2,391
                  2,333
                  2,243
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  35
                  37
                  38
               
               
                  1900
                  Budget authority (total)
                  2,426
                  2,370
                  2,281
               
               
                  1930
                  Total budgetary resources available
                  2,452
                  2,419
                  2,333
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â6
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  5
                  15
                  15
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  117
                  152
                  154
               
               
                  3010
                  New obligations, unexpired accounts
                  2,441
                  2,404
                  2,318
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  7
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â2,400
                  â2,402
                  â2,314
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â13
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  152
                  154
                  158
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  117
                  152
                  154
               
               
                  3200
                  Obligated balance, end of year
                  152
                  154
                  158
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  2,426
                  2,370
                  2,281
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  2,279
                  2,223
                  2,142
               
               
                  4011
                  Outlays from discretionary balances
                  121
                  179
                  172
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  2,400
                  2,402
                  2,314
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â39
                  â43
                  â44
               
               
                  4033
                  Non-Federal sources
                  â7
                  â2
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â46
                  â45
                  â46
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  11
                  8
                  8
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  2,391
                  2,333
                  2,243
               
               
                  4080
                  Outlays, net (discretionary)
                  2,354
                  2,357
                  2,268
               
               
                  4180
                  Budget authority, net (total)
                  2,391
                  2,333
                  2,243
               
               
                  4190
                  Outlays, net (total)
                  2,354
                  2,357
                  2,268
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  1,527
                  1,489
                  1,436
               
               
                  11.3
                  Other than full-time permanent
                  39
                  42
                  13
               
               
                  11.5
                  Other personnel compensation
                  84
                  67
                  68
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  1,650
                  1,598
                  1,517
               
               
                  12.1
                  Civilian personnel benefits
                  577
                  608
                  592
               
               
                  13.0
                  Benefits for former personnel
                  1
                  
                  
               
               
                  21.0
                  Travel and transportation of persons
                  9
                  12
                  12
               
               
                  22.0
                  Transportation of things
                  1
                  1
                  1
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  1
                  1
                  1
               
               
                  24.0
                  Printing and reproduction
                  9
                  8
                  8
               
               
                  25.1
                  Advisory and assistance services
                  32
                  33
                  33
               
               
                  25.2
                  Other services from non-Federal sources
                  19
                  14
                  14
               
               
                  25.3
                  Other goods and services from Federal sources
                  61
                  62
                  62
               
               
                  26.0
                  Supplies and materials
                  5
                  5
                  5
               
               
                  41.0
                  Grants, subsidies, and contributions
                  40
                  24
                  34
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  2,405
                  2,366
                  2,279
               
               
                  99.0
                  Reimbursable obligations
                  34
                  37
                  38
               
               
                  99.5
                  Adjustment for rounding
                  2
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  2,441
                  2,404
                  2,318
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0912â0â1â803
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  28,316
                  28,455
                  24,392
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  360
                  77
                  71
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  488
                  507
                  527
               
               
                  
                     
                  
               
            
         
      
         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)), associated support costs, and to provide other services as authorized by 5 U.S.C. 3109, at such rates as may be determined by the Commissioner,  $4,706,500,000, of which not to exceed $50,000,000 shall remain available until September 30,  2019, and of which not less than $60,257,000 shall be for the Interagency Crime and Drug Enforcement program.
      Note.âA full-year 2017 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
         budget assumes this account is operating under the Further Continuing Appropriations Act, 2017 (P.L. 114â254). The amounts
         included for 2017 reflect the annualized level provided by the continuing resolution.
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0913â0â1â999
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Investigations
                  615
                  652
                  638
               
               
                  0002
                  Exam and Collections
                  3,948
                  4,122
                  3,968
               
               
                  0003
                  Regulatory
                  149
                  160
                  145
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0100
                  Subtotal, Direct program
                  4,712
                  4,934
                  4,751
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  4,712
                  4,934
                  4,751
               
               
                  0801
                  Enforcement (Reimbursable)
                  30
                  42
                  44
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  4,742
                  4,976
                  4,795
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  18
                  49
                  19
               
               
                  1011
                  Unobligated balance transfer from other acct [020â5432]
                  9
                  13
                  16
               
               
                  1012
                  Unobligated balance transfers between expired and unexpired accounts
                  3
                  5
                  
               
               
                  1033
                  Recoveries of prior year paid obligations
                  2
                  2
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  32
                  69
                  35
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  4,865
                  4,856
                  4,707
               
               
                  1120
                  Appropriations transferred to other accts [020â0919]
                  â150
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  4,715
                  4,856
                  4,707
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  26
                  70
                  73
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  23
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  49
                  70
                  73
               
               
                  1900
                  Budget authority (total)
                  4,764
                  4,926
                  4,780
               
               
                  1930
                  Total budgetary resources available
                  4,796
                  4,995
                  4,815
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â5
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  49
                  19
                  20
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  268
                  299
                  385
               
               
                  3010
                  New obligations, unexpired accounts
                  4,742
                  4,976
                  4,795
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  22
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â4,718
                  â4,890
                  â4,754
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â15
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  299
                  385
                  426
               
               
                  
                  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23
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  21
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â26
                  â26
                  â26
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  244
                  273
                  359
               
               
                  3200
                  Obligated balance, end of year
                  273
                  359
                  400
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  4,764
                  4,926
                  4,780
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  4,444
                  4,594
                  4,485
               
               
                  4011
                  Outlays from discretionary balances
                  274
                  296
                  269
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  4,718
                  4,890
                  4,754
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â49
                  â73
                  â74
               
               
                  4033
                  Non-Federal sources
                  â19
                  â31
                  â31
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â68
                  â104
                  â105
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â23
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  40
                  32
                  32
               
               
                  4053
                  Recoveries of prior year paid obligations, unexpired accounts
                  2
                  2
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  19
                  34
                  32
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  4,715
                  4,856
                  4,707
               
               
                  4080
                  Outlays, net (discretionary)
                  4,650
                  4,786
                  4,649
               
               
                  4180
                  Budget authority, net (total)
                  4,715
                  4,856
                  4,707
               
               
                  4190
                  Outlays, net (total)
                  4,650
                  4,786
                  4,649
               
               
                  
                     
                  
               
            
         
      
      
         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. 
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0913â0â1â999
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  3,150
                  3,177
                  3,147
               
               
                  11.3
                  Other than full-time permanent
                  30
                  31
                  31
               
               
                  11.5
                  Other personnel compensation
                  106
                  109
                  107
               
               
                  11.8
                  Special personal services payments
                  25
                  24
                  24
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  3,311
                  3,341
                  3,309
               
               
                  12.1
                  Civilian personnel benefits
                  1,142
                  1,164
                  1,131
               
               
                  21.0
                  Travel and transportation of persons
                  58
                  74
                  76
               
               
                  22.0
                  Transportation of things
                  8
                  10
                  10
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  3
                  2
                  2
               
               
                  24.0
                  Printing and reproduction
                  2
                  2
                  2
               
               
                  25.1
                  Advisory and assistance services
                  77
                  170
                  90
               
               
                  25.2
                  Other services from non-Federal sources
                  29
                  59
                  37
               
               
                  25.3
                  Other goods and services from Federal sources
                  35
                  56
                  35
               
               
                  25.5
                  Research and development contracts
                  2
                  
                  
               
               
                  25.7
                  Operation and maintenance of equipment
                  1
                  1
                  2
               
               
                  26.0
                  Supplies and materials
                  15
                  24
                  24
               
               
                  31.0
                  Equipment
                  20
                  24
                  25
               
               
                  42.0
                  Insurance claims and indemnities
                  1
                  1
                  1
               
               
                  91.0
                  Unvouchered
                  8
                  6
                  5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  4,712
                  4,934
                  4,749
               
               
                  99.0
                  Reimbursable obligations
                  29
                  42
                  44
               
               
                  99.5
                  Adjustment for rounding
                  1
                  
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  4,742
                  4,976
                  4,795
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0913â0â1â999
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  37,563
                  36,349
                  35,049
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  81
                  93
                  93
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  54
                  75
                  78
               
               
                  3001
                  Allocation account civilian full-time equivalent employment
                  2
                  
                  
               
               
                  
                     
                  
               
            
         
      
         Operations Support                                                                                                       
            
         For necessary expenses of operating the Internal Revenue Service, including rent payments; facilities services; printing; postage; physical security; oversight and management of IRS-wide 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;
            $3,946,189,000, of which not to exceed $100,000,000 shall remain available until September 30, 2019; 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, 2020, for research; of which not to exceed $20,000  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 2019, a summary of cost and schedule performance information for its major information technology systems.
      Note.âA full-year 2017 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
         budget assumes this account is operating under the Further Continuing Appropriations Act, 2017 (P.L. 114â254). The amounts
         included for 2017 reflect the annualized level provided by the continuing resolution.
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0919â0â1â803
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0002
                  Infrastructure
                  856
                  880
                  867
               
               
                  0003
                  Shared Services and Support
                  1,103
                  1,018
                  1,023
               
               
                  0004
                  Information Services
                  2,245
                  2,306
                  2,496
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0100
                  Subtotal, direct programs
                  4,204
                  4,204
                  4,386
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  4,204
                  4,204
                  4,386
               
               
                  0801
                  Operations Support (Reimbursable)
                  40
                  38
                  40
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  4,244
                  4,242
                  4,426
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  148
                  113
                  65
               
               
                  1011
                  Unobligated balance transfer from other acct [020â5432]
                  97
                  144
                  71
               
               
                  1012
                  Unobligated balance transfers between expired and unexpired accounts
                  11
                  
                  
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  20
                  2
                  
               
               
                  1033
                  Recoveries of prior year paid obligations
                  1
                  4
                  4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  277
                  263
                  140
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  3,747
                  3,740
                  3,946
               
               
                  1121
                  Appropriations transferred from other acct [020â5432]
                  149
                  266
                  371
               
               
                  1121
                  Appropriations transferred from other acct [020â0913]
                  150
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  4,046
                  4,006
                  4,317
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  36
                  38
                  40
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  4
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  40
                  38
                  40
               
               
                  1900
                  Budget authority (total)
                  4,086
                  4,044
                  4,357
               
               
                  1930
                  Total budgetary resources available
                  4,363
                  4,307
                  4,497
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â6
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  113
                  65
                  71
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  878
                  999
                  1,183
               
               
                  3010
                  New obligations, unexpired accounts
                  4,244
                  4,242
                  4,426
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  7
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â4,052
                  â4,056
                  â4,232
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â20
                  â2
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â58
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  999
                  1,183
                  1,377
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  
                  â4
                  â4
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â4
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â4
                  â4
                  â4
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  878
                  995
                  1,179
               
               
                  3200
                  Obligated balance, end of year
                  995
                  1,179
                  1,373
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  4,086
                  4,044
                  4,357
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  3,214
                  3,183
                  3,381
               
               
                  4011
                  Outlays from discretionary balances
                  838
                  873
                  851
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  4,052
                  4,056
                  4,232
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â37
                  â38
                  â40
               
               
                  4033
                  Non-Federal sources
                  â4
                  â4
                  â4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â41
                  â42
                  â44
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â4
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  4
                  
                  
               
               
                  4053
                  Recoveries of prior year paid obligations, unexpired accounts
                  1
                  4
                  4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  1
                  4
                  4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  4,046
                  4,006
                  4,317
               
               
                  4080
                  Outlays, net (discretionary)
                  4,011
                  4,014
                  4,188
               
               
                  4180
                  Budget authority, net (total)
                  4,046
                  4,006
                  4,317
               
               
                  4190
                  Outlays, net (total)
                  4,011
                  4,014
                  4,188
               
               
                  
                     
                  
               
            
         
      
      
         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 tax legislation.
            
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0919â0â1â803
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  1,118
                  1,100
                  1,123
               
               
                  11.3
                  Other than full-time permanent
                  6
                  6
                  6
               
               
                  11.5
                  Other personnel compensation
                  20
                  21
                  21
               
               
                  11.8
                  Special personal services payments
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  1,145
                  1,127
                  1,150
               
               
                  12.1
                  Civilian personnel benefits
                  418
                  433
                  446
               
               
                  13.0
                  Benefits for former personnel
                  46
                  50
                  51
               
               
                  21.0
                  Travel and transportation of persons
                  12
                  10
                  9
               
               
                  22.0
                  Transportation of things
                  11
                  11
                  11
               
               
                  23.1
                  Rental payments to GSA
                  593
                  587
                  597
               
               
                  23.2
                  Rental payments to others
                  12
                  12
                  12
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  313
                  352
                  356
               
               
                  24.0
                  Printing and reproduction
                  17
                  18
                  18
               
               
                  25.1
                  Advisory and assistance services
                  819
                  893
                  930
               
               
                  25.2
                  Other services from non-Federal sources
                  62
                  61
                  59
               
               
                  25.3
                  Other goods and services from Federal sources
                  79
                  82
                  82
               
               
                  25.4
                  Operation and maintenance of facilities
                  175
                  190
                  189
               
               
                  25.6
                  Medical care
                  14
                  14
                  13
               
               
                  25.7
                  Operation and maintenance of equipment
                  68
                  73
                  75
               
               
                  26.0
                  Supplies and materials
                  15
                  7
                  7
               
               
                  31.0
                  Equipment
                  388
                  262
                  373
               
               
                  32.0
                  Land and structures
                  17
                  21
                  8
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  4,204
                  4,203
                  4,386
               
               
                  99.0
                  Reimbursable obligations
                  40
                  38
                  40
               
               
                  99.5
                  Adjustment for rounding
                  
                  1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  4,244
                  4,242
                  4,426
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0919â0â1â803
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  11,078
                  11,441
                  11,365
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  83
                  
                  
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  98
                  102
                  106
               
               
                  
                     
                  
               
            
         
      
         Business Systems Modernization                                                                                           
            
         For necessary expenses of the Internal Revenue Service's business systems modernization program,  $110,000,000, to remain available until September 30,  2020, 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.
      Note.âA full-year 2017 appropriation for this account was not enacted at the time the budget was prepared; therefore, the
         budget assumes this account is operating under the Further Continuing Appropriations Act, 2017 (P.L. 114â254). The amounts
         included for 2017 reflect the annualized level provided by the continuing resolution.
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0921â0â1â803
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Business Systems Modernization
                  385
                  326
                  200
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  276
                  185
                  184
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  4
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  280
                  185
                  184
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  290
                  289
                  110
               
               
                  1121
                  Appropriations transferred from other acct [020â5432]
                  
                  36
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  290
                  325
                  110
               
               
                  1930
                  Total budgetary resources available
                  570
                  510
                  294
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  185
                  184
                  94
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  115
                  208
                  152
               
               
                  3010
                  New obligations, unexpired accounts
                  385
                  326
                  200
               
               
                  3020
                  Outlays (gross)
                  â284
                  â382
                  â247
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â4
                  
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â4
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  208
                  152
                  105
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  115
                  208
                  152
               
               
                  3200
                  Obligated balance, end of year
                  208
                  152
                  105
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  290
                  325
                  110
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  115
                  129
                  44
               
               
                  4011
                  Outlays from discretionary balances
                  169
                  253
                  203
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  284
                  382
                  247
               
               
                  4180
                  Budget authority, net (total)
                  290
                  325
                  110
               
               
                  4190
                  Outlays, net (total)
                  284
                  382
                  247
               
               
                  
                     
                  
               
            
         
      
      
         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. 
         
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0921â0â1â803
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  54
                  71
                  28
               
               
                  11.5
                  Other personnel compensation
                  1
                  1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  55
                  72
                  28
               
               
                  12.1
                  Civilian personnel benefits
                  17
                  22
                  8
               
               
                  25.1
                  Advisory and assistance services
                  285
                  208
                  148
               
               
                  25.7
                  Operation and maintenance of equipment
                  3
                  2
                  2
               
               
                  31.0
                  Equipment
                  25
                  22
                  14
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  385
                  326
                  200
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0921â0â1â803
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  442
                  593
                  331
               
               
                  
                     
                  
               
            
         
      
         Build America Bond Payments, Recovery Act                                                                                
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0935â0â1â806
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Build America Bond Payments, Recovery Act (Direct)
                  3,646
                  3,634
                  3,903
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  3,646
                  3,634
                  3,903
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  3,906
                  3,903
                  3,903
               
               
                  1230
                  Appropriations and/or unobligated balance of appropriations permanently reduced
                  â260
                  â269
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  3,646
                  3,634
                  3,903
               
               
                  1930
                  Total budgetary resources available
                  3,646
                  3,634
                  3,903
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  3,646
                  3,634
                  3,903
               
               
                  3020
                  Outlays (gross)
                  â3,646
                  â3,634
                  â3,903
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  3,646
                  3,634
                  3,903
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  3,646
                  3,634
                  3,903
               
               
                  4180
                  Budget authority, net (total)
                  3,646
                  3,634
                  3,903
               
               
                  4190
                  Outlays, net (total)
                  3,646
                  3,634
                  3,903
               
               
                  
                     
                  
               
            
         
      
      
         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.
         
      
         Payment Where Earned Income Credit Exceeds Liability for Tax                                                             
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0906â0â1â609
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payment Where Earned Income Credit Exceeds Liability for Tax (Direct)
                  60,580
                  60,943
                  61,085
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  60,580
                  60,943
                  61,085
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  60,580
                  60,943
                  61,085
               
               
                  1930
                  Total budgetary resources available
                  60,580
                  60,943
                  61,085
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  60,580
                  60,943
                  61,085
               
               
                  3020
                  Outlays (gross)
                  â60,580
                  â60,943
                  â61,085
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  60,580
                  60,943
                  61,085
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  60,580
                  60,943
                  61,085
               
               
                  4180
                  Budget authority, net (total)
                  60,580
                  60,943
                  61,085
               
               
                  4190
                  Outlays, net (total)
                  60,580
                  60,943
                  61,085
               
               
                  
                     
                  
               
            
         
      
      Summary of Budget Authority and Outlays (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  Enacted/requested:
               
               
                  
                  Budget Authority
                  60,580
                  60,943
                  61,085
               
               
                  
                  Outlays
                  60,580
                  60,943
                  61,085
               
               
                  Legislative proposal, subject to PAYGO:
               
               
                  
                  Budget Authority
                  
                  
                  â2
               
               
                  
                  Outlays
                  
                  
                  â2
               
               
                  Total:
               
               
                  
                  Budget Authority
                  60,580
                  60,943
                  61,083
               
               
                  
                  Outlays
                  60,580
                  60,943
                  61,083
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payment Where Earned Income Credit Exceeds Liability for Tax (Direct)
                  
                  
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  
                  
                  â2
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  
                  â2
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  â2
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  
                  â2
               
               
                  3020
                  Outlays (gross)
                  
                  
                  2
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  â2
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  â2
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  â2
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  â2
               
               
                  
                     
                  
               
            
         
      
      
         The Budget includes a proposal to require that taxpayers, spouses, and all qualifying children have a Social Security Number
            that is valid for work in order to qualify for the Child Tax Credit and Earned Income Tax Credit. The Budget also includes
            a proposal to explicitly provide the IRS authority to increase its oversight of paid tax return preparers. 
         
      
         Payment Where Child Tax Credit Exceeds Liability for Tax                                                                 
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0922â0â1â609
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payment Where Child Tax Credit Exceeds Liability for Tax (Direct)
                  20,188
                  20,193
                  20,045
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  20,188
                  20,193
                  20,045
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  20,188
                  20,193
                  20,045
               
               
                  1930
                  Total budgetary resources available
                  20,188
                  20,193
                  20,045
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  20,188
                  20,193
                  20,045
               
               
                  3020
                  Outlays (gross)
                  â20,188
                  â20,193
                  â20,045
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  20,188
                  20,193
                  20,045
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  20,188
                  20,193
                  20,045
               
               
                  4180
                  Budget authority, net (total)
                  20,188
                  20,193
                  20,045
               
               
                  4190
                  Outlays, net (total)
                  20,188
                  20,193
                  20,045
               
               
                  
                     
                  
               
            
         
      
      Summary of Budget Authority and Outlays (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  Enacted/requested:
               
               
                  
                  Budget Authority
                  20,188
                  20,193
                  20,045
               
               
                  
                  Outlays
                  20,188
                  20,193
                  20,045
               
               
                  Legislative proposal, subject to PAYGO:
               
               
                  
                  Budget Authority
                  
                  
                  â151
               
               
                  
                  Outlays
                  
                  
                  â151
               
               
                  Total:
               
               
                  
                  Budget Authority
                  20,188
                  20,193
                  19,894
               
               
                  
                  Outlays
                  20,188
                  20,193
                  19,894
               
               
                  
                     
                  
               
            
         
      
      
         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)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0922â4â1â609
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payment Where Child Tax Credit Exceeds Liability for Tax (Direct)
                  
                  
                  â151
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  
                  
                  â151
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  
                  â151
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  â151
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  
                  â151
               
               
                  3020
                  Outlays (gross)
                  
                  
                  151
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  â151
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  â151
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  â151
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  â151
               
               
                  
                     
                  
               
            
         
      
      
         The Budget includes a proposal to require that taxpayers, spouses, and all qualifying children have a Social Security Number
            that is valid for work in order to qualify for the Child Tax Credit and Earned Income Tax Credit.
         
      
         Payment Where Health Coverage Tax Credit Exceeds Liability for Tax                                                       
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0923â0â1â551
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payment Where Health Coverage Tax Credit Exceeds Liability for T (Direct)
                  12
                  21
                  32
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  12
                  21
                  32
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  12
                  21
                  32
               
               
                  1930
                  Total budgetary resources available
                  12
                  21
                  32
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  12
                  21
                  32
               
               
                  3020
                  Outlays (gross)
                  â12
                  â21
                  â32
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  12
                  21
                  32
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  12
                  21
                  32
               
               
                  4180
                  Budget authority, net (total)
                  12
                  21
                  32
               
               
                  4190
                  Outlays, net (total)
                  12
                  21
                  32
               
               
                  
                     
                  
               
            
         
      
      
         The Trade Act of 2002 established the Health Coverage Tax Credit (HCTC), a refundable tax credit for a portion of the cost
            of qualified insurance, which may be paid in advance. This credit is available to certain recipients of Trade Adjustment Assistance
            (TAA) and Pension Benefit Guaranty Corporation pension beneficiaries who are aged 55â64.
         
         The Congress expanded the HCTC program in the American Recovery and Reinvestment Act of 2009 (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
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payment Where Small Business Health Insurance Tax Credit Exceeds (Direct)
                  15
                  16
                  14
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  15
                  16
                  14
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  16
                  17
                  14
               
               
                  1230
                  Appropriations and/or unobligated balance of appropriations permanently reduced
                  â1
                  â1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  15
                  16
                  14
               
               
                  1930
                  Total budgetary resources available
                  15
                  16
                  14
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  15
                  16
                  14
               
               
                  3020
                  Outlays (gross)
                  â15
                  â16
                  â14
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  15
                  16
                  14
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  15
                  16
                  14
               
               
                  4180
                  Budget authority, net (total)
                  15
                  16
                  14
               
               
                  4190
                  Outlays, net (total)
                  15
                  16
                  14
               
               
                  
                     
                  
               
            
         
      
      
         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. 
         
      
         Payment Where Alternative Minimum Tax Credit Exceeds Liability for Tax                                                   
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0929â0â1â609
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payment Where Alternative Minimum Tax Credit Exceeds Liability F (Direct)
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  2
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  2
                  
                  
               
               
                  1930
                  Total budgetary resources available
                  2
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, 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 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. 
         
      
         Payment Where Certain Tax Credits Exceed Liability for Corporate Tax                                                     
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0931â0â1â376
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payment Where Certain Tax Credits Exceed Liability for Corporate (Direct)
                  108
                  857
                  856
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  108
                  857
                  856
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  117
                  921
                  856
               
               
                  1230
                  Appropriations and/or unobligated balance of appropriations permanently reduced
                  â9
                  â64
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  108
                  857
                  856
               
               
                  1930
                  Total budgetary resources available
                  108
                  857
                  856
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  108
                  857
                  856
               
               
                  3020
                  Outlays (gross)
                  â108
                  â857
                  â856
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  108
                  857
                  856
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  108
                  857
                  856
               
               
                  4180
                  Budget authority, net (total)
                  108
                  857
                  856
               
               
                  4190
                  Outlays, net (total)
                  108
                  857
                  856
               
               
                  
                     
                  
               
            
         
      
      
         This account shows the outlays for the provision that allows certain businesses to accelerate the recognition of a portion
            of certain other credits in lieu of taking bonus depreciation. 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.  The Protecting Americans from Tax Hikes (PATH) Act of 2015 (P.L. 114â113),
            extended this provision through 2015. The PATH Act also extended and modified this provision for 2016 through 2019.
         
      
         Payment in Lieu of Tax Credits for Promise Zones                                                                         
            
         
         Payment Where American Opportunity Credit Exceeds Liability for Tax                                                      
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0932â0â1â502
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payment Where American Opportunity Credit Exceeds Liability for (Direct)
                  3,993
                  4,021
                  4,067
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  3,993
                  4,021
                  4,067
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  3,993
                  4,021
                  4,067
               
               
                  1930
                  Total budgetary resources available
                  3,993
                  4,021
                  4,067
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  3,993
                  4,021
                  4,067
               
               
                  3020
                  Outlays (gross)
                  â3,993
                  â4,021
                  â4,067
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  3,993
                  4,021
                  4,067
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  3,993
                  4,021
                  4,067
               
               
                  4180
                  Budget authority, net (total)
                  3,993
                  4,021
                  4,067
               
               
                  4190
                  Outlays, net (total)
                  3,993
                  4,021
                  4,067
               
               
                  
                     
                  
               
            
         
      
      Summary of Budget Authority and Outlays (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  Enacted/requested:
               
               
                  
                  Budget Authority
                  3,993
                  4,021
                  4,067
               
               
                  
                  Outlays
                  3,993
                  4,021
                  4,067
               
               
                  Legislative proposal, subject to PAYGO:
               
               
                  
                  Budget Authority
                  
                  
                  â25
               
               
                  
                  Outlays
                  
                  
                  â25
               
               
                  Total:
               
               
                  
                  Budget Authority
                  3,993
                  4,021
                  4,042
               
               
                  
                  Outlays
                  3,993
                  4,021
                  4,042
               
               
                  
                     
                  
               
            
         
      
      
         The American Opportunity Tax Credit allows certain taxpayers to claim a refundable American Opportunity Tax Credit (AOTC)
            for qualifying higher education expenses. 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 credit was originally
            created in the American Recovery and Reinvestment Act of 2009 (P.L. 111â5), section 1004 for tax years 2009 and 2010.  The
            Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (P.L. 111â312), section 103(a), extended
            the 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
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payment Where American Opportunity Credit Exceeds Liability for (Direct)
                  
                  
                  â25
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  
                  
                  â25
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  
                  â25
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  â25
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  
                  â25
               
               
                  3020
                  Outlays (gross)
                  
                  
                  25
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  â25
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  â25
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  â25
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  â25
               
               
                  
                     
                  
               
            
         
      
      
         The Budget includes a proposal to provide the IRS expanded authority to correct certain errors on tax returns. 
      
         Payment to Issuer of Qualified Energy Conservation Bonds                                                                 
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0948â0â1â272
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payment to Issuer of Qualified Energy Conservation Bonds (Direct)
                  36
                  36
                  39
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  36
                  36
                  39
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  38
                  39
                  39
               
               
                  1230
                  Appropriations and/or unobligated balance of appropriations permanently reduced
                  â2
                  â3
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  36
                  36
                  39
               
               
                  1930
                  Total budgetary resources available
                  36
                  36
                  39
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  36
                  36
                  39
               
               
                  3020
                  Outlays (gross)
                  â36
                  â36
                  â39
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  36
                  36
                  39
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  36
                  36
                  39
               
               
                  4180
                  Budget authority, net (total)
                  36
                  36
                  39
               
               
                  4190
                  Outlays, net (total)
                  36
                  36
                  39
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payment to Issuer of New Clean Renewable Energy Bonds (Direct)
                  38
                  37
                  40
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  38
                  37
                  40
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  40
                  40
                  40
               
               
                  1230
                  Appropriations and/or unobligated balance of appropriations permanently reduced
                  â2
                  â3
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  38
                  37
                  40
               
               
                  1930
                  Total budgetary resources available
                  38
                  37
                  40
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  38
                  37
                  40
               
               
                  3020
                  Outlays (gross)
                  â38
                  â37
                  â40
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  38
                  37
                  40
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  38
                  37
                  40
               
               
                  4180
                  Budget authority, net (total)
                  38
                  37
                  40
               
               
                  4190
                  Outlays, net (total)
                  38
                  37
                  40
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payment to Issuer of Qualified School Construction Bonds (Direct)
                  746
                  740
                  795
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  746
                  740
                  795
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  800
                  795
                  795
               
               
                  1230
                  Appropriations and/or unobligated balance of appropriations permanently reduced
                  â54
                  â55
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  746
                  740
                  795
               
               
                  1930
                  Total budgetary resources available
                  746
                  740
                  795
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  746
                  740
                  795
               
               
                  3020
                  Outlays (gross)
                  â746
                  â740
                  â795
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  746
                  740
                  795
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  746
                  740
                  795
               
               
                  4180
                  Budget authority, net (total)
                  746
                  740
                  795
               
               
                  4190
                  Outlays, net (total)
                  746
                  740
                  795
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payment to Issuer of Qualified Zone Academy Bonds (Direct)
                  58
                  58
                  62
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  58
                  58
                  62
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  62
                  62
                  62
               
               
                  1230
                  Appropriations and/or unobligated balance of appropriations permanently reduced
                  â4
                  â4
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  58
                  58
                  62
               
               
                  1930
                  Total budgetary resources available
                  58
                  58
                  62
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  58
                  58
                  62
               
               
                  3020
                  Outlays (gross)
                  â58
                  â58
                  â62
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  58
                  58
                  62
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  58
                  58
                  62
               
               
                  4180
                  Budget authority, net (total)
                  58
                  58
                  62
               
               
                  4190
                  Outlays, net (total)
                  58
                  58
                  62
               
               
                  
                     
                  
               
            
         
      
      
         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                                                                  
            
         
         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. 
         
      
         Refunding Internal Revenue Collections, Interest                                                                         
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0904â0â1â908
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Refunding Internal Revenue Collections, Interest (Direct)
                  1,530
                  1,424
                  1,996
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 43.0)
                  1,530
                  1,424
                  1,996
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  1,530
                  1,424
                  1,996
               
               
                  1930
                  Total budgetary resources available
                  1,530
                  1,424
                  1,996
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  1,530
                  1,424
                  1,996
               
               
                  3020
                  Outlays (gross)
                  â1,530
                  â1,424
                  â1,996
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  1,530
                  1,424
                  1,996
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  1,530
                  1,424
                  1,996
               
               
                  4180
                  Budget authority, net (total)
                  1,530
                  1,424
                  1,996
               
               
                  4190
                  Outlays, net (total)
                  1,530
                  1,424
                  1,996
               
               
                  
                     
                  
               
            
         
      
      
         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 three percentage points (two percentage points in the case of a corporation), 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
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Premium assistance tax credit
                  28,331
                  29,970
                  32,148
               
               
                  0002
                  Advanced cost sharing reductions
                  4,952
                  5,789
                  6,305
               
               
                  0003
                  Basic Health Program
                  2,824
                  4,370
                  4,490
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  36,107
                  40,129
                  42,943
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1033
                  Recoveries of prior year paid obligations
                  5,280
                  
                  
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  30,827
                  40,129
                  42,943
               
               
                  1900
                  Budget authority (total)
                  30,827
                  40,129
                  42,943
               
               
                  1930
                  Total budgetary resources available
                  36,107
                  40,129
                  42,943
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  36,107
                  40,129
                  42,943
               
               
                  3020
                  Outlays (gross)
                  â36,107
                  â40,129
                  â42,943
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  30,827
                  40,129
                  42,943
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  30,827
                  40,129
                  42,943
               
               
                  4101
                  Outlays from mandatory balances
                  5,280
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  36,107
                  40,129
                  42,943
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4123
                  Non-Federal sources
                  â5,280
                  
                  
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4143
                  Recoveries of prior year paid obligations, unexpired accounts
                  5,280
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  30,827
                  40,129
                  42,943
               
               
                  4170
                  Outlays, net (mandatory)
                  30,827
                  40,129
                  42,943
               
               
                  4180
                  Budget authority, net (total)
                  30,827
                  40,129
                  42,943
               
               
                  4190
                  Outlays, net (total)
                  30,827
                  40,129
                  42,943
               
               
                  
                     
                  
               
            
         
      
      Summary of Budget Authority and Outlays (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  Enacted/requested:
               
               
                  
                  Budget Authority
                  30,827
                  40,129
                  42,943
               
               
                  
                  Outlays
                  30,827
                  40,129
                  42,943
               
               
                  Legislative proposal, subject to PAYGO:
               
               
                  
                  Budget Authority
                  
                  
                  â13
               
               
                  
                  Outlays
                  
                  
                  â13
               
               
                  Total:
               
               
                  
                  Budget Authority
                  30,827
                  40,129
                  42,930
               
               
                  
                  Outlays
                  30,827
                  40,129
                  42,930
               
               
                  
                     
                  
               
            
         
      
      
         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 1331 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.
      
         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
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Premium assistance tax credit
                  
                  
                  88
               
               
                  0002
                  Advanced cost sharing reductions
                  
                  
                  â101
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 41.0)
                  
                  
                  â13
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  
                  â13
               
               
                  1900
                  Budget authority (total)
                  
                  
                  â13
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  â13
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  
                  â13
               
               
                  3020
                  Outlays (gross)
                  
                  
                  13
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  â13
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  â13
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  â13
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  â13
               
               
                  
                     
                  
               
            
         
      
      
         The Budget includes proposals to extend the Children's Health Insurance Program and implement medical liability reform. 
      
         IRS Miscellaneous Retained Fees                                                                                          
            
         Special and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5432â0â2â803
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  3
                  2
                  2
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1110
                  Enrolled Agent Fee Increase, IRS Miscellaneous Retained Fees
                  7
                  9
                  8
               
               
                  1110
                  Tax Preparer Registration Fees, IRS Miscellaneous Retained Fees
                  25
                  25
                  25
               
               
                  1130
                  New Installment Agreements, IRS Miscellaneous Retained Fees
                  154
                  184
                  224
               
               
                  1130
                  Restructured Installment Agreements, IRS Miscellaneous Retained Fees
                  46
                  61
                  78
               
               
                  1130
                  General User Fees, IRS Miscellaneous Retained Fees
                  142
                  148
                  156
               
               
                  1130
                  Photocopying and Historical Conservation Easement Fees, IRS Miscellaneous Retained Fees
                  5
                  4
                  4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1199
                  Total current law receipts
                  379
                  431
                  495
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total receipts
                  379
                  431
                  495
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  382
                  433
                  497
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  IRS Miscellaneous Retained Fees
                  â379
                  â431
                  â495
               
               
                  2103
                  IRS Miscellaneous Retained Fees
                  â3
                  â2
                  â2
               
               
                  2132
                  IRS Miscellaneous Retained Fees
                  2
                  2
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Total current law appropriations
                  â380
                  â431
                  â497
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total appropriations
                  â380
                  â431
                  â497
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  2
                  2
                  
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5432â0â2â803
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  IRS Miscellaneous Retained Fees (Direct)
                  3
                  3
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 44.0)
                  3
                  3
                  3
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  193
                  245
                  170
               
               
                  1010
                  Unobligated balance transfer to other accts [020â0912]
                  â12
                  â40
                  â37
               
               
                  1010
                  Unobligated balance transfer to other accts [020â0919]
                  â97
                  â144
                  â71
               
               
                  1010
                  Unobligated balance transfer to other accts [020â0913]
                  â9
                  â13
                  â16
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  75
                  48
                  46
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1120
                  Appropriations transferred to other accts [020â0919]
                  â149
                  â266
                  â371
               
               
                  1120
                  Appropriations transferred to other accts [020â0912]
                  â58
                  â4
                  â31
               
               
                  1120
                  Appropriations transferred to other acct [020â0921]
                  
                  â36
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  â207
                  â306
                  â402
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  379
                  431
                  495
               
               
                  1203
                  Appropriation (previously unavailable)
                  3
                  2
                  2
               
               
                  1232
                  Appropriations and/or unobligated balance of appropriations temporarily reduced
                  â2
                  â2
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  380
                  431
                  497
               
               
                  1900
                  Budget authority (total)
                  173
                  125
                  95
               
               
                  1930
                  Total budgetary resources available
                  248
                  173
                  141
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  245
                  170
                  138
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  3
                  3
                  3
               
               
                  3020
                  Outlays (gross)
                  â3
                  â3
                  â3
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  â207
                  â306
                  â402
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  380
                  431
                  497
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  3
                  3
                  3
               
               
                  4180
                  Budget authority, net (total)
                  173
                  125
                  95
               
               
                  4190
                  Outlays, net (total)
                  3
                  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 recover the value of the service provided, 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
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  
                  
                  
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1130
                  Gifts to the United States for Reduction of the Public Debt
                  3
                  4
                  4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  3
                  4
                  4
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  Gifts to the United States for Reduction of the Public Debt
                  â3
                  â4
                  â4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5080â0â2â808
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  3
                  4
                  4
               
               
                  1236
                  Appropriations applied to repay debt
                  â3
                  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                                                                                         
            
         Special and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5510â0â2â803
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  
                  
                  
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1110
                  Private Collection Agent Program
                  
                  15
                  60
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  
                  15
                  60
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  Private Collection Agent Program
                  
                  â15
                  â60
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5510â0â2â803
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Direct program activity (Collection Activities)
                  9
                  1
                  
               
               
                  0002
                  Payments to Private Collection Agencies
                  
                  8
                  30
               
               
                  0003
                  Special Compliance Personnel Program
                  
                  4
                  12
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  9
                  13
                  42
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  10
                  1
                  3
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  
                  15
                  60
               
               
                  1930
                  Total budgetary resources available
                  10
                  16
                  63
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  1
                  3
                  21
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  
                  6
                  2
               
               
                  3010
                  New obligations, unexpired accounts
                  9
                  13
                  42
               
               
                  3020
                  Outlays (gross)
                  â3
                  â17
                  â44
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  6
                  2
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  
                  6
                  2
               
               
                  3200
                  Obligated balance, end of year
                  6
                  2
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  15
                  60
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  12
                  41
               
               
                  4101
                  Outlays from mandatory balances
                  3
                  5
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  3
                  17
                  44
               
               
                  4180
                  Budget authority, net (total)
                  
                  15
                  60
               
               
                  4190
                  Outlays, net (total)
                  3
                  17
                  44
               
               
                  
                     
                  
               
            
         
      
      
         This account reflects the funds that the IRS is allowed to retain and expend for qualified tax collection contracts with private
            collection agents and the special compliance personnel program. 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 statute authorized the Treasury to retain and use an amount not in excess of 25 percent of the amount
            collected under any qualified tax collection contract for payments to private collection agents, and an amount not in excess
            of 25 percent of the amount collected for enforcement activities of the IRS (26 USC 6306). 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 in accordance with Omnibus Appropriations Act, 2009
            Administrative Provisions - Internal Revenue Service, Section 106 (P.L. 111â8). This provision stated that none of the funds
            made available in this Act maybe used to enter into, renew, extend, administer, implement, enforce, or provide oversight of
            any qualified tax collection contract as defined in section 6306 of the Internal Revenue Code of 1986.
         
         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 for payments to private collection agents. In addition,
            up to 25 percent of the amount collected may be used to fund the special compliance personnel program account under section
            6307.
         
         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.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5510â0â2â803
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  11.1
                  Personnel compensation: Full-time permanent
                  
                  1
                  7
               
               
                  12.1
                  Civilian personnel benefits
                  
                  
                  2
               
               
                  25.1
                  Advisory and assistance services
                  8
                  1
                  1
               
               
                  25.2
                  Other services from non-Federal sources
                  
                  8
                  32
               
               
                  25.3
                  Other goods and services from Federal sources
                  
                  2
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  8
                  12
                  42
               
               
                  99.5
                  Below Reporting Threshold
                  1
                  1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  9
                  13
                  42
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5510â0â2â803
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  5
                  17
                  84
               
               
                  
                     
                  
               
            
         
      
         Informant Payments                                                                                                       
            
         Special and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5433â0â2â803
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  
                  
                  
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1140
                  Underpayment and Fraud Collection
                  42
                  54
                  54
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  42
                  54
                  54
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  Informant Payments
                  â42
                  â54
                  â54
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5433â0â2â803
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Informant Payments
                  42
                  50
                  54
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 91.0)
                  42
                  50
                  54
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  42
                  54
                  54
               
               
                  1230
                  Appropriations and/or unobligated balance of appropriations permanently reduced
                  
                  â4
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  42
                  50
                  54
               
               
                  1930
                  Total budgetary resources available
                  42
                  50
                  54
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  42
                  50
                  54
               
               
                  3020
                  Outlays (gross)
                  â42
                  â50
                  â54
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  42
                  50
                  54
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  42
                  50
                  54
               
               
                  4180
                  Budget authority, net (total)
                  42
                  50
                  54
               
               
                  4190
                  Outlays, net (total)
                  42
                  50
                  54
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0801
                  Federal Tax Lien Revolving Fund (Reimbursable)
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 32.0)
                  1
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  8
                  7
                  7
               
               
                  1930
                  Total budgetary resources available
                  8
                  7
                  7
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  7
                  7
                  7
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  1
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â1
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  1
                  
                  
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  1
                  
                  
               
               
                  
                     
                  
               
            
         
      
      
         This revolving fund was established pursuant to section 112(a) of the Federal Tax Lien Act of 1966, to serve as the source
            of financing the redemption of real property by the United States. During the process of collecting unpaid taxes, the Government
            may place a tax lien on real estate in order to protect the Government's interest and this account provides the resources
            to administer the program. 
         
      
         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 2018 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 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. The Internal Revenue Service shall issue a notice of confirmation of any address change relating to an employer making employment
      tax payments, and such notice shall be sent to both the employer's former and new address and an officer or employee of the
      Internal Revenue Service shall give special consideration to an offer-in-compromise from a taxpayer who has been the victim
      of fraud by a third party payroll tax preparer. SEC. 106. 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. 107. 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. 108.   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. 109.   Section 9503(a)(5) of title 5, United States Code, is amended by inserting before the semicolon the following: ", but are
            renewable for an additional two years, based on a critical organizational need". 
         Comptroller of the Currency                                                                                              
            
         Trust Funds  
         Assessment Funds                                                                                                         
            
         Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â8413â0â8â373
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0881
                  Bank Supervision
                  1,090
                  1,182
                  1,228
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  1,302
                  1,400
                  1,351
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  18
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  1,320
                  1,400
                  1,351
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  1,167
                  1,133
                  1,228
               
               
                  1801
                  Change in uncollected payments, Federal sources
                  3
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  1,170
                  1,133
                  1,228
               
               
                  1930
                  Total budgetary resources available
                  2,490
                  2,533
                  2,579
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  1,400
                  1,351
                  1,351
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  238
                  268
                  319
               
               
                  3010
                  New obligations, unexpired accounts
                  1,090
                  1,182
                  1,228
               
               
                  3020
                  Outlays (gross)
                  â1,042
                  â1,131
                  â1,206
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â18
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  268
                  319
                  341
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â5
                  â8
                  â8
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â3
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â8
                  â8
                  â8
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  233
                  260
                  311
               
               
                  3200
                  Obligated balance, end of year
                  260
                  311
                  333
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  1,170
                  1,133
                  1,228
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  944
                  991
                  1,091
               
               
                  4101
                  Outlays from mandatory balances
                  98
                  140
                  115
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  1,042
                  1,131
                  1,206
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources
                  â14
                  â23
                  â23
               
               
                  4121
                  Interest on Federal securities
                  â18
                  â23
                  â23
               
               
                  4123
                  Non-Federal sources
                  â1,135
                  â1,087
                  â1,182
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â1,167
                  â1,133
                  â1,228
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  â3
                  
                  
               
               
                  4170
                  Outlays, net (mandatory)
                  â125
                  â2
                  â22
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  â125
                  â2
                  â22
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5000
                  Total investments, SOY: Federal securities: Par value
                  1,535
                  1,656
                  1,662
               
               
                  5001
                  Total investments, EOY: Federal securities: Par value
                  1,656
                  1,662
                  1,684
               
               
                  
                     
                  
               
            
         
      
      
         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 supervision and rulemaking authority for all savings associations. The prior regulator,
            the Office of Thrift Supervision, was integrated into OCC at this time.
         
         As of September 30, 2016, the OCC supervised 1,028 national bank charters, 49 Federal branches of foreign banks, and 375 Federal
            savings associations. In total, the OCC supervises approximately $11.6 trillion in financial institution assets.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â8413â0â8â373
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Reimbursable obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  524
                  562
                  602
               
               
                  11.3
                  Other than full-time permanent
                  8
                  8
                  9
               
               
                  11.5
                  Other personnel compensation
                  3
                  3
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  535
                  573
                  614
               
               
                  12.1
                  Civilian personnel benefits
                  250
                  277
                  298
               
               
                  21.0
                  Travel and transportation of persons
                  56
                  62
                  63
               
               
                  22.0
                  Transportation of things
                  3
                  3
                  3
               
               
                  23.2
                  Rental payments to others
                  64
                  66
                  65
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  15
                  18
                  18
               
               
                  24.0
                  Printing and reproduction
                  1
                  1
                  1
               
               
                  25.1
                  Advisory and assistance services
                  29
                  26
                  23
               
               
                  25.2
                  Other services from non-Federal sources
                  21
                  22
                  21
               
               
                  25.3
                  Other goods and services from Federal sources
                  14
                  14
                  14
               
               
                  25.4
                  Operation and maintenance of facilities
                  7
                  6
                  6
               
               
                  25.7
                  Operation and maintenance of equipment
                  57
                  69
                  66
               
               
                  26.0
                  Supplies and materials
                  6
                  8
                  8
               
               
                  31.0
                  Equipment
                  25
                  27
                  27
               
               
                  32.0
                  Land and structures
                  1
                  10
                  1
               
               
                  42.0
                  Insurance claims and indemnities
                  6
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Reimbursable obligations
                  1,090
                  1,182
                  1,228
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  1,090
                  1,182
                  1,228
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â8413â0â8â373
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  3,845
                  3,938
                  4,041
               
               
                  
                     
                  
               
            
         
      
         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
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Interest on Treasury Debt Securities
                  429,963
                  474,506
                  507,005
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 43.0)
                  429,963
                  474,506
                  507,005
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  429,963
                  474,506
                  507,005
               
               
                  1930
                  Total budgetary resources available
                  429,963
                  474,506
                  507,005
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  429,963
                  474,506
                  507,005
               
               
                  3020
                  Outlays (gross)
                  â429,963
                  â474,506
                  â507,005
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  429,963
                  474,506
                  507,005
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  429,963
                  474,506
                  507,005
               
               
                  4180
                  Budget authority, net (total)
                  429,963
                  474,506
                  507,005
               
               
                  4190
                  Outlays, net (total)
                  429,963
                  474,506
                  507,005
               
               
                  
                     
                  
               
            
         
      
      
         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 calculated on a cash basis. Interest is generally calculated
            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
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Interest on Treasury Debt Securities
                  
                  
                  76
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 43.0)
                  
                  
                  76
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  
                  76
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  76
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  
                  76
               
               
                  3020
                  Outlays (gross)
                  
                  
                  â76
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  76
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  76
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  76
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  76
               
               
                  
                     
                  
               
            
         
      
         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
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Interest on Treasury Debt Securities
                  
                  
                  â1,503
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations (object class 43.0)
                  
                  
                  â1,503
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  
                  â1,503
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  â1,503
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  
                  â1,503
               
               
                  3020
                  Outlays (gross)
                  
                  
                  1,503
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  â1,503
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  â1,503
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  â1,503
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  â1,503
               
               
                  
                     
                  
               
            
         
      
         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", "Community Development Financial Institutions Fund", "Office of Terrorism and Financial Intelligence", "Office of Inspector General", "Special Inspector General for the Troubled Asset Relief Program", "Financial Crimes Enforcement
      Network", "Bureau of the Fiscal Service", and "Alcohol and Tobacco Tax and Trade Bureau" may be transferred between such appropriations
      upon the advance notification of the Committees on Appropriations of the House of Representatives and the Senate: Provided, That no transfer under this section may increase or decrease any such appropriation by more than 2 percent.SEC. 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 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 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 advance 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 2018 until the enactment of the Intelligence Authorization Act for Fiscal Year 2018.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. During fiscal year 2018â(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. 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"; and 
      (b)   in subsection (e)(2)(B) by striking "$100,000,000" and inserting "$50,000,000". SEC. 128.  Notwithstanding paragraph (2) of section 402(c) of the Helping Families Save their Homes Act of 2009, in utilizing funds made
            available by paragraph (1) of section 402(c) of such Act, the Special Inspector General for the Troubled Asset Relief Program
            shall prioritize the performance of audits or investigations of any program that is funded in whole or in part by funds appropriated
            under the Emergency Economic Stabilization Act of 2008, to the extent that such priority is consistent with other aspects
            of the mission of the Special Inspector General. 
         General and Administrative Provisions                                                                                    
            
         
         GENERAL FUND RECEIPT ACCOUNTS                                                                                            
            
         (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  
                  2016 actual
                  2017 est.
                  2018 est.
               
               
                  
                     
                  
               
               
                  Governmental receipts:
               
               
                  010â086400
                  Filing Fees, P.L. 109â171, Title X: Enacted/requested
                  54
                  54
                  54
               
               
                  020â015800
                  Transportation Fuels Tax: Enacted/requested
                  â4,755
                  â3,456
                  â987
               
               
                  020â065000
                  Deposit of Earnings, Federal Reserve System: Enacted/requested
                  115,672
                  97,002
                  69,964
               
               
                  020â065000
                  Legislative proposal, subject to PAYGO
                  
                  
                  160
               
               
                  020â085000
                  Registration, Filing, and Transaction Fees: Enacted/requested
                  4
                  4
                  4
               
               
                  345â086900
                  Fees for Legal and Judicial Services, not Otherwise Classified: Enacted/requested
                  47
                  47
                  47
               
               
                  096â089100
                  Miscellaneous Fees for Regulatory and Judicial Services, not Otherwise Classified: Enacted/requested
                  477
                  605
                  605
               
               
                  012â101000
                  Fines, Penalties, and Forfeitures, Agricultural Laws: Enacted/requested
                  4
                  4
                  4
               
               
                  020â102000
                  Fines, Penalties, and Forfeitures, Economic Stabilization Laws: Enacted/requested
                  4
                  4
                  4
               
               
                  021â103000
                  Fines, Penalties, and Forfeitures, Immigration and Labor Laws: Enacted/requested
                  167
                  162
                  162
               
               
                  034â104000
                  Fines, Penalties, and Forfeitures, Customs, Commerce, and Antitrust Laws: Enacted/requested
                  4,997
                  4,997
                  4,997
               
               
                  020â105000
                  Fines, Penalties, and Forfeitures, Narcotic Prohibition and Alcohol Laws: Enacted/requested
                  14
                  19
                  19
               
               
                  096â106000
                  Forfeitures of Unclaimed Money and Property: Enacted/requested
                  27
                  17
                  17
               
               
                  010â108000
                  Fines, Penalties, and Forfeitures, Federal Coal Mine Health and Safety Laws: Enacted/requested
                  56
                  70
                  70
               
               
                  020â109600
                  Penalties on Employers Who Do not Offer Health Coverage or Delay Eligibility for New Employees: Enacted/requested
                  
                  1,434
                  7,228
               
               
                  020â109700
                  Penalties on Individuals Who Do not Have Health Coverage: Enacted/requested
                  
                  6,338
                  5,430
               
               
                  020â241100
                  User Fees for IRS: Enacted/requested
                  24
                  14
                  12
               
               
                  020â249200
                  Premiums, Terrorism Risk Insurance Program: Enacted/requested
                  
                  
                  93
               
               
                  020â309400
                  Recovery from Airport and Airway Trust Fund for Refunds of Taxes: Enacted/requested
                  13
                  18
                  18
               
               
                  020â309500
                  Recovery from Leaking Underground Storage Tank Trust Fund for Refunds of Taxes, EPA: Enacted/requested
                  5
                  6
                  6
               
               
                  020â309990
                  Refunds of Moneys Erroneously Received and Recovered (20X1807): Enacted/requested
                  â57
                  â57
                  â57
               
               
                  075â086600
                  Transitional Reinsurance Contributions to the General Fund: Enacted/requested
                  
                  722
                  199
               
               
                  050â085015
                  Registration, Filing, and Transaction Fees, SEC: Enacted/requested
                  441
                  575
                  610
               
               
                  220â109900
                  Fines, Penalties, and Forfeitures, not Otherwise Classified: Enacted/requested
                  3,074
                  6,503
                  6,503
               
               
                  901â011050
                  Individual Income Taxes: Enacted/requested
                  1,546,046
                  1,659,875
                  1,835,670
               
               
                  901â011050
                  Legislative proposal, subject to PAYGO
                  
                  
                  290
               
               
                  020â011100
                  Corporation Income and Excess Profits Taxes: Enacted/requested
                  299,571
                  323,614
                  354,851
               
               
                  020â011100
                  Legislative proposal, subject to PAYGO
                  
                  
                  75
               
               
                  901â015250
                  Other Federal Fund Excise Taxes: Enacted/requested
                  1,026
                  1,550
                  1,559
               
               
                  020â015300
                  Estate and Gift Taxes: Enacted/requested
                  21,354
                  23,139
                  24,331
               
               
                  901â015500
                  Tobacco Excise Tax: Enacted/requested
                  14,103
                  13,977
                  13,851
               
               
                  901â015600
                  Alcohol Excise Tax: Enacted/requested
                  9,799
                  9,942
                  10,058
               
               
                  901â015700
                  Telephone Excise Tax: Enacted/requested
                  548
                  555
                  505
               
               
                  901â015913
                  Fee on Health Insurance Providers: Enacted/requested
                  11,239
                  68
                  14,281
               
               
                  901â015914
                  Tax on Indoor Tanning Services: Enacted/requested
                  79
                  78
                  76
               
               
                  901â015915
                  Excise Tax on Medical Device Manufacturers: Enacted/requested
                  619
                  â23
                  1,551
               
               
                  901â031050
                  Other Federal Fund Customs Duties: Enacted/requested
                  22,891
                  21,854
                  27,307
               
               
                  General Fund Governmental receipts
                  2,047,543
                  2,169,711
                  2,379,567
               
               
                  
                     
                  
               
               
                  
               
               
                  Offsetting receipts from the public:
               
               
                  020â129900
                  Gifts to the United States, not Otherwise Classified: Enacted/requested
                  8
                  8
                  8
               
               
                  020â143500
                  General Fund Proprietary Interest Receipts, not Otherwise Classified: Enacted/requested
                  1
                  1
                  1
               
               
                  020â145000
                  Interest Payments from States, Cash Management Improvement: Enacted/requested
                  
                  1
                  1
               
               
                  020â146310
                  Interest on Quota in International Monetary Fund: Enacted/requested
                  3
                  3
                  3
               
               
                  020â146320
                  Interest on Loans to International Monetary Fund: Enacted/requested
                  4
                  4
                  4
               
               
                  020â149900
                  Interest Received from Credit Financing Accounts: Enacted/requested
                  41,475
                  45,046
                  46,682
               
               
                  020â168200
                  Gain by Exchange on Foreign Currency Denominated Public Debt Securities: Enacted/requested
                  13
                  
                  
               
               
                  020â248500
                  GSE Fees Pursuant to P.L. 112â78 Sec. 401: Enacted/requested
                  2,797
                  3,196
                  3,463
               
               
                  020â267710
                  Community Development Financial Institutions Fund, Negative Subsidies: Enacted/requested
                  5
                  
                  
               
               
                  020â276330
                  Community Development Financial Institutions Fund, Downward Re-estimate of Subsidies: Enacted/requested
                  1
                  9
                  
               
               
                  020â278430
                  Small Business Lending Fund Direct Loans, Downward Reestimates of  Subsidies: Enacted/requested
                  44
                  25
                  
               
               
                  020â279030
                  GSE Mortgage-backed Securities Direct Loans, Downward Reestimates of Subsidies: Enacted/requested
                  17
                  38
                  
               
               
                  020â279230
                  Troubled Asset Relief Program, Downward Reestimates of Subsidies: Enacted/requested
                  855
                  90
                  
               
               
                  020â289400
                  Proceeds, GSE Equity Related Transactions: Enacted/requested
                  11,522
                  23,405
                  16,797
               
               
                  020â289400
                  Legislative proposal, not subject to PAYGO
                  
                  
                  455
               
               
                  020â322000
                  All Other General Fund Proprietary Receipts: Enacted/requested
                  672
                  845
                  845
               
               
                  020â387500
                  Budget Clearing Account (suspense): Enacted/requested
                  â45
                  
                  
               
               
                  086â289100
                  Proceeds, Grants for Emergency Mortgage Relief Derived from Emergency Homeowners' Relief Fund: Enacted/requested
                  1
                  
                  
               
               
                  General Fund Offsetting receipts from the public
                  57,373
                  72,671
                  68,259
               
               
                  
                     
                  
               
               
                  
               
               
                  Intragovernmental payments:
               
               
                  089â142400
                  Interest on Investment, Colorado River Projects: Enacted/requested
                  
                  4
                  4
               
               
                  020â133800
                  Interest on Loans to the Presidio: Enacted/requested
                  3
                  3
                  3
               
               
                  020â135100
                  Interest on Loans to BPA: Enacted/requested
                  988
                  240
                  260
               
               
                  020â136000
                  Interest on Loans to Western Area Power Administration: Enacted/requested
                  2
                  2
                  2
               
               
                  020â136300
                  Interest on Loans for College Housing and Academic Facilities Loans, Education: Enacted/requested
                  2
                  2
                  2
               
               
                  020â140100
                  Interest on Loans to Commodity Credit Corporation: Enacted/requested
                  74
                  59
                  124
               
               
                  020â141300
                  Interest on Loans to Temporary Corporate Credit Union Stabilization Fund, NCUA: Enacted/requested
                  5
                  37
                  33
               
               
                  020â141500
                  Interest on Loans to Federal Deposit Insurance Corporation: Enacted/requested
                  
                  8
                  39
               
               
                  020â141800
                  Interest on Loans to Federal Financing Bank: Enacted/requested
                  1,939
                  1,336
                  1,616
               
               
                  020â143300
                  Interest on Loans to National Flood Insurance Fund, DHS: Enacted/requested
                  345
                  377
                  393
               
               
                  020â149500
                  Interest Payments on Repayable Advances to the Black Lung Disability Trust Fund: Enacted/requested
                  123
                  152
                  187
               
               
                  020â149700
                  Payment of Interest on Advances to the Railroad Retirement Board: Enacted/requested
                  97
                  99
                  138
               
               
                  020â150110
                  Interest on Loans or Advances to the Extended Unemployment Compensation Account: Enacted/requested
                  328
                  130
                  30
               
               
                  020â150120
                  Interest on Loans and Repayable Advances to the Federal Unemployment Account: Enacted/requested
                  3
                  
                  
               
               
                  020â241600
                  Charges for Administrative Expenses of Social Security Act As Amended: Enacted/requested
                  579
                  732
                  694
               
               
                  020â310100
                  Recoveries from Federal Agencies for Settlement of Claims for Contract Disputes: Enacted/requested
                  115
                  85
                  84
               
               
                  020â311200
                  Reimbursement from Federal Agencies for Payments Made As a Result of Discriminatory Conduct: Enacted/requested
                  13
                  13
                  13
               
               
                  020â320000
                  Receivables from Cancelled Accounts: Enacted/requested
                  1
                  1
                  1
               
               
                  020â388500
                  Undistributed Intragovernmental Payments and Receivables from Cancelled Accounts: Enacted/requested
                  203
                  
                  
               
               
                  073â142800
                  Interest on Advances to Small Business Administration: Enacted/requested
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  General Fund Intragovernmental payments
                  4,821
                  3,281
                  3,624
               
               
                  
                     
                  
               
            
         
      
      
         
      
         TITLE VIâGENERAL PROVISIONS                                                                                              
            
         '
      			
      (Including cancellation of funds)
      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 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. 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. 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. 607. Except as otherwise specifically provided by law, not to exceed 50 percent of unobligated balances remaining available at
      the end of fiscal year 2018 from appropriations made available for salaries and expenses for fiscal year 2018 in this Act, shall remain available through September 30, 2019, for each such account for the purposes authorized: Provided, That notice thereof shall be submitted to the Committees on Appropriations of the House of Representatives and the Senate prior to the expenditure of such funds.SEC. 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. 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. 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. 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. 612. The provision of section 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. 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. 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. 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. 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. 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. 618. 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. 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. 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. 621. From the unobligated balances available in the Securities and Exchange Commission Reserve Fund established by section 991(e) of the Dodd-Frank Wall Street Reform and Consumer Protection Act (Public Law 111â203), $25,000,000 are hereby permanently cancelled not later than September 30, 2018.SEC. 622. 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. 623. (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 through December 31, 2025; 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 2015 data breach of personnel records of current and former Federal employees, at a network maintained by the Department of the
            Interior; or
         
         (2) the 2015 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. 624.   Section 1105(a) of Title 31, United States Code, is amended by striking paragraph (35) and renumbering the following paragraphs
            accordingly.