[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 OfficesFederal 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, local, and territorial entities; and Treasury-wide management policies and programs
            activities, $239,973,000: Provided, That of the amount appropriated under this heading-
      (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, 2022, for-
      (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.
      (Department of the Treasury Appropriations Act, 2020.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0101â0â1â803
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Executive Direction
                  35
                  37
                  38
               
               
                  0002
                  International Affairs and Economic Policy
                  48
                  53
                  54
               
               
                  0003
                  Domestic Finance and Tax Policy
                  72
                  78
                  85
               
               
                  0005
                  Treasury-wide Management and Programs
                  43
                  38
                  39
               
               
                  0006
                  CFIUS
                  16
                  37
                  39
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0100
                  Subtotal, Direct programs
                  214
                  243
                  255
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  214
                  243
                  255
               
               
                  0811
                  Salaries and Expenses (Reimbursable)
                  16
                  9
                  9
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  230
                  252
                  264
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  21
                  22
                  22
               
               
                  1012
                  Unobligated balance transfers between expired and unexpired accounts
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  23
                  22
                  22
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  215
                  228
                  240
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  14
                  9
                  9
               
               
                  1700
                  Collected
                  
                  15
                  15
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  16
                  24
                  24
               
               
                  1900
                  Budget authority (total)
                  231
                  252
                  264
               
               
                  1930
                  Total budgetary resources available
                  254
                  274
                  286
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â2
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  22
                  22
                  22
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  90
                  54
                  39
               
               
                  3010
                  New obligations, unexpired accounts
                  230
                  252
                  264
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  3
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â258
                  â267
                  â262
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â11
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  54
                  39
                  41
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â25
                  â9
                  â9
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â2
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  18
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â9
                  â9
                  â9
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  65
                  45
                  30
               
               
                  3200
                  Obligated balance, end of year
                  45
                  30
                  32
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  231
                  252
                  264
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  188
                  221
                  231
               
               
                  4011
                  Outlays from discretionary balances
                  70
                  46
                  31
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  258
                  267
                  262
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â27
                  â24
                  â24
               
               
                  4033
                  Non-Federal sources
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â28
                  â24
                  â24
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â2
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  14
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  12
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  215
                  228
                  240
               
               
                  4080
                  Outlays, net (discretionary)
                  230
                  243
                  238
               
               
                  4180
                  Budget authority, net (total)
                  215
                  228
                  240
               
               
                  4190
                  Outlays, net (total)
                  230
                  243
                  238
               
               
                  
                     
                  
               
            
         
      
      Summary of Budget Authority and Outlays (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  Enacted/requested:
               
               
                  
                  Budget Authority
                  215
                  228
                  240
               
               
                  
                  Outlays
                  230
                  243
                  238
               
               
                  Legislative proposal, not subject to PAYGO:
               
               
                  
                  Budget Authority
                  
                  
                  2
               
               
                  
                  Outlays
                  
                  
                  2
               
               
                  Total:
               
               
                  
                  Budget Authority
                  215
                  228
                  242
               
               
                  
                  Outlays
                  230
                  243
                  240
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  82
                  93
                  99
               
               
                  11.3
                  Other than full-time permanent
                  1
                  2
                  2
               
               
                  11.5
                  Other personnel compensation
                  2
                  3
                  3
               
               
                  11.8
                  Special personal services payments
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  86
                  98
                  104
               
               
                  12.1
                  Civilian personnel benefits
                  25
                  29
                  30
               
               
                  21.0
                  Travel and transportation of persons
                  4
                  3
                  3
               
               
                  23.2
                  Rental payments to others
                  2
                  1
                  1
               
               
                  25.1
                  Advisory and assistance services
                  13
                  12
                  14
               
               
                  25.2
                  Other services from non-Federal sources
                  2
                  6
                  6
               
               
                  25.3
                  Other goods and services from Federal sources
                  76
                  83
                  88
               
               
                  25.7
                  Operation and maintenance of equipment
                  
                  1
                  1
               
               
                  26.0
                  Supplies and materials
                  3
                  4
                  4
               
               
                  31.0
                  Equipment
                  2
                  2
                  2
               
               
                  32.0
                  Land and structures
                  1
                  4
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  214
                  243
                  256
               
               
                  99.0
                  Reimbursable obligations
                  16
                  9
                  10
               
               
                  99.5
                  Adjustment for rounding
                  
                  
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  230
                  252
                  264
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0101â0â1â803
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  596
                  703
                  765
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  46
                  40
                  40
               
               
                  
                     
                  
               
            
         
      
         Salaries and Expenses  Contingent upon enactment of authorizing legislation to transfer the United States Secret Service to the Department of the
               Treasury, an additional $1,500,000 for necessary expenses of the Departmental Offices of the Department of the Treasury. 
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0101â2â1â803
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0005
                  Treasury-wide Management and Programs
                  
                  
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0100
                  Subtotal, Direct programs
                  
                  
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  
                  
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  
                  
                  2
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  
                  
                  2
               
               
                  1900
                  Budget authority (total)
                  
                  
                  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:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  
                  
                  2
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  
                  
                  2
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  2
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  2
               
               
                  
                     
                  
               
            
         
      
      
          The Budget proposes to transfer the United States Secret Service from the Department of Homeland Security to the Department
            of the Treasury. The proposed funding will support necessary expenses for the coordination and oversight of the transfer by
            the Departmental Offices of the Department of the Treasury. For additional information on the transfer proposal, please consult
            the Department of the Treasury chapter of the Main Budget Volume.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0101â2â1â803
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  11.1
                  Direct obligations: Personnel compensation: Full-time permanent
                  
                  
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  
                  
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  
                  
                  1
               
               
                  99.5
                  Adjustment for rounding
                  
                  
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  
                  
                  2
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0101â2â1â803
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  
                  
                  7
               
               
                  
                     
                  
               
            
         
      
         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, human rights abusers,
            money launderers, drug kingpins, and other national security threats,  $172,751,000, of which not less than $3,000,000 shall be available for addressing human rights violations and corruption, including activities
            authorized by the Global Magnitsky Human Rights Accountability Act (22 U.S.C. 2656 note): Provided, That of the amounts appropriated under this heading, up to $10,000,000 shall remain available until September 30,  2022.
      (Department of the Treasury Appropriations Act, 2020.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1804â0â1â803
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Terrorism and Financial Intelligence
                  153
                  170
                  173
               
               
                  0811
                  Salaries and Expenses (Reimbursable)
                  8
                  8
                  8
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  161
                  178
                  181
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  5
                  10
                  10
               
               
                  1012
                  Unobligated balance transfers between expired and unexpired accounts
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  6
                  10
                  10
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  159
                  170
                  173
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  5
                  8
                  8
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  3
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  8
                  8
                  8
               
               
                  1900
                  Budget authority (total)
                  167
                  178
                  181
               
               
                  1930
                  Total budgetary resources available
                  173
                  188
                  191
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â2
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  10
                  10
                  10
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  45
                  53
                  33
               
               
                  3010
                  New obligations, unexpired accounts
                  161
                  178
                  181
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  3
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â152
                  â198
                  â181
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â4
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  53
                  33
                  33
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â7
                  â6
                  â6
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â3
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  4
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â6
                  â6
                  â6
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  38
                  47
                  27
               
               
                  3200
                  Obligated balance, end of year
                  47
                  27
                  27
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  167
                  178
                  181
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  122
                  148
                  151
               
               
                  4011
                  Outlays from discretionary balances
                  30
                  50
                  30
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  152
                  198
                  181
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â9
                  â8
                  â8
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â3
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  4
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  159
                  170
                  173
               
               
                  4080
                  Outlays, net (discretionary)
                  143
                  190
                  173
               
               
                  4180
                  Budget authority, net (total)
                  159
                  170
                  173
               
               
                  4190
                  Outlays, net (total)
                  143
                  190
                  173
               
               
                  
                     
                  
               
            
         
      
      
         The Office of Terrorism and Financial Intelligence (TFI) safeguards the financial system against illicit use and combats rogue
            nations, terrorist facilitators, weapons of mass destruction proliferators, human rights abusers, money launderers, drug kingpins,
            and other national security threats. The Budget prioritizes funding for TFI's targeted financial tools and authorities, including
            sanctions programs aimed at countering countries, organizations, and individuals that threaten U.S. interests and the technology
            and mission support infrastructure required to support those programs.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1804â0â1â803
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  52
                  65
                  71
               
               
                  11.3
                  Other than full-time permanent
                  1
                  1
                  1
               
               
                  11.5
                  Other personnel compensation
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  54
                  67
                  73
               
               
                  12.1
                  Civilian personnel benefits
                  17
                  21
                  22
               
               
                  21.0
                  Travel and transportation of persons
                  2
                  4
                  4
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  
                  
                  1
               
               
                  25.1
                  Advisory and assistance services
                  21
                  26
                  21
               
               
                  25.2
                  Other services from non-Federal sources
                  2
                  
                  2
               
               
                  25.3
                  Other goods and services from Federal sources
                  44
                  47
                  46
               
               
                  25.7
                  Operation and maintenance of equipment
                  
                  
                  1
               
               
                  26.0
                  Supplies and materials
                  3
                  2
                  2
               
               
                  31.0
                  Equipment
                  6
                  3
                  2
               
               
                  32.0
                  Land and structures
                  4
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  153
                  170
                  174
               
               
                  99.0
                  Reimbursable obligations
                  7
                  7
                  7
               
               
                  99.5
                  Adjustment for rounding
                  1
                  1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  161
                  178
                  181
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1804â0â1â803
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  440
                  526
                  575
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  40
                  41
                  41
               
               
                  
                     
                  
               
            
         
      
         Cybersecurity enhancement accountFor salaries and expenses for enhanced cybersecurity for systems operated by the Department of the Treasury, $18,000,000,
            to remain available until September 30,  2023: Provided, That such funds shall supplement and not supplant any other amounts made available to the Treasury offices and bureaus for
            cybersecurity: Provided further, That of the total amount made available under this heading $1,000,000 shall be available for administrative expenses for
            the Treasury Chief Information Officer to provide oversight of the investments made under this heading: Provided further, That such funds shall supplement and not supplant any other amounts made available to the Treasury Chief Information Officer.
      (Department of the Treasury Appropriations Act, 2020.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1855â0â1â808
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Treasury-wide
                  33
                  24
                  25
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  37
                  29
                  23
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  25
                  18
                  18
               
               
                  1930
                  Total budgetary resources available
                  62
                  47
                  41
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  29
                  23
                  16
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  13
                  15
                  12
               
               
                  3010
                  New obligations, unexpired accounts
                  33
                  24
                  25
               
               
                  3020
                  Outlays (gross)
                  â31
                  â27
                  â20
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  15
                  12
                  17
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  13
                  15
                  12
               
               
                  3200
                  Obligated balance, end of year
                  15
                  12
                  17
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  25
                  18
                  18
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  2
                  4
                  4
               
               
                  4011
                  Outlays from discretionary balances
                  29
                  23
                  16
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  31
                  27
                  20
               
               
                  4180
                  Budget authority, net (total)
                  25
                  18
                  18
               
               
                  4190
                  Outlays, net (total)
                  31
                  27
                  20
               
               
                  
                     
                  
               
            
         
      
      
         Trillions of dollars are accounted for and processed by the Department of the Treasury's information technology (IT) systems
            and therefore these systems are a constant target for sophisticated threat actors. The Cybersecurity Enhancement Account allows
            Treasury to more proactively and strategically protect Treasury systems against cybersecurity threats. 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 allows 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
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  11.1
                  Personnel compensation: Full-time permanent
                  2
                  2
                  1
               
               
                  12.1
                  Civilian personnel benefits
                  
                  1
                  
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  
                  
                  1
               
               
                  25.1
                  Advisory and assistance services
                  26
                  10
                  14
               
               
                  25.2
                  Other services from non-Federal sources
                  
                  
                  1
               
               
                  25.3
                  Other goods and services from Federal sources
                  1
                  1
                  1
               
               
                  25.7
                  Operation and maintenance of equipment
                  2
                  10
                  3
               
               
                  31.0
                  Equipment
                  2
                  
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  33
                  24
                  24
               
               
                  99.5
                  Adjustment for rounding
                  
                  
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  33
                  24
                  25
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1855â0â1â808
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  12
                  11
                  6
               
               
                  
                     
                  
               
            
         
      
          Treasury capital investments  and Modernization Fund
         (including transfer of funds)For development and acquisition of information technology equipment, software, and services and for repairs and renovations to buildings owned by the Department of the Treasury, $13,500,000, to remain available until September 30, 2025: Provided, That  any funds available under this heading may 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 all transfer authority under this heading shall be in addition to any other transfer authority provided in this Act.
      (Department of the Treasury Appropriations Act, 2020.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0115â0â1â803
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Department-wide Systems and Capital Investments Programs (Direct)
                  4
                  7
                  10
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  2
                  2
                  1
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  4
                  6
                  14
               
               
                  1930
                  Total budgetary resources available
                  6
                  8
                  15
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  2
                  1
                  5
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  5
                  4
                  6
               
               
                  3010
                  New obligations, unexpired accounts
                  4
                  7
                  10
               
               
                  3020
                  Outlays (gross)
                  â5
                  â5
                  â10
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  4
                  6
                  6
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  5
                  4
                  6
               
               
                  3200
                  Obligated balance, end of year
                  4
                  6
                  6
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  4
                  6
                  14
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  
                  3
                  7
               
               
                  4011
                  Outlays from discretionary balances
                  5
                  2
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  5
                  5
                  10
               
               
                  4180
                  Budget authority, net (total)
                  4
                  6
                  14
               
               
                  4190
                  Outlays, net (total)
                  5
                  5
                  10
               
               
                  
                     
                  
               
            
         
      
      
         This account is authorized to be used by Treasury's offices and bureaus to modernize business processes, increase efficiency,
            and improve infrastructure through technology and capital investments. The Budget proposes to change the name of this account
            to Treasury Capital Investments and Modernization Fund (TCIMF) from Department-wide Systems and Capital Investments Program
            (DSCIP). This proposed name change reflects the evolving vision for the account to focus on modernization of Information Technology
            (IT) and increased cybersecurity along with the existing authorities supporting repairs and renovations to Treasury's White
            House complex buildings and facilities.
         
          The Budget requests new transfer authority that will provide greater flexibility for Treasury bureaus to invest in IT projects
            that advance their mission and align to Departmental Chief Information Officer priorities. Funds transferred into the account
            from bureaus are intended to be used for IT modernization efforts to address Treasury's technology needs and modernize business
            processes. 
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0115â0â1â803
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  25.4
                  Operation and maintenance of facilities
                  
                  4
                  
               
               
                  31.0
                  Equipment
                  
                  
                  1
               
               
                  32.0
                  Land and structures
                  3
                  3
                  9
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  3
                  7
                  10
               
               
                  99.5
                  Adjustment for rounding
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  4
                  7
                  10
               
               
                  
                     
                  
               
            
         
      
         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,
            $39,335,000, 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, 2022, shall be for audits and investigations conducted pursuant to section 1608 of the Resources and Ecosystems Sustainability,
            Tourist Opportunities, and Revived Economies of the Gulf Coast States Act of 2012 (33 U.S.C. 1321 note); and of which not
            to exceed $1,000 shall be available for official reception and representation expenses.
      (Department of the Treasury Appropriations Act, 2020.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0106â0â1â803
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Audits
                  27
                  30
                  29
               
               
                  0002
                  Investigations
                  11
                  11
                  10
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  38
                  41
                  39
               
               
                  0801
                  Office of Inspector General (Reimbursable)
                  6
                  9
                  9
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  44
                  50
                  48
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  2
                  
                  
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  37
                  41
                  39
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  1
                  9
                  9
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  5
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  6
                  9
                  9
               
               
                  1900
                  Budget authority (total)
                  43
                  50
                  48
               
               
                  1930
                  Total budgetary resources available
                  45
                  50
                  48
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â1
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  11
                  13
                  15
               
               
                  3010
                  New obligations, unexpired accounts
                  44
                  50
                  48
               
               
                  3020
                  Outlays (gross)
                  â42
                  â48
                  â52
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  13
                  15
                  11
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â5
                  â5
                  â5
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â5
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  5
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â5
                  â5
                  â5
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  6
                  8
                  10
               
               
                  3200
                  Obligated balance, end of year
                  8
                  10
                  6
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  43
                  50
                  48
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  32
                  38
                  37
               
               
                  4011
                  Outlays from discretionary balances
                  10
                  10
                  15
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  42
                  48
                  52
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â6
                  â9
                  â9
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â5
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  5
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  37
                  41
                  39
               
               
                  4080
                  Outlays, net (discretionary)
                  36
                  39
                  43
               
               
                  4180
                  Budget authority, net (total)
                  37
                  41
                  39
               
               
                  4190
                  Outlays, net (total)
                  36
                  39
                  43
               
               
                  
                     
                  
               
            
         
      
      
         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 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. In addition,
            the Treasury Inspector General functions as Chair of the Council of Inspectors General on Financial Oversight. The Resources
            and Ecosystems Sustainability, Tourist Opportunities, and Revived Economies of the Gulf Coast States Act 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 Budget request for the OIG will be used to fund audit, investigative, and mission support activities to meet the requirements
            of the Inspector General Act, as well as other statutes relating to: 1) cyber threats; 2) Bank Secrecy Act, anti-money laundering,
            and anti-terrorist financing enforcement; 3) spending transparency and improper payments; and 4) administration of the Trust
            Fund. Specific mandates include audits of the Department's financial statements, compliance with FISMA, and actions in implementing
            cybersecurity information sharing. In its oversight of the Office of the Comptroller of the Currency, OIG conducts material
            loss reviews of failed national banks and trusts insured by the Federal Deposit Insurance Corporation. With resources available
            after mandated requirements are met, the OIG will conduct audits and reviews of the Department's highest risk programs and
            operations. 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 82 audit
            products in 2021, as well as provide oversight, on a reimbursable basis, of the Small Business Lending Fund.
         
         In 2021, the Office of Investigations will continue to investigate all reports of fraud, waste, abuse, and criminal activity
            affecting Treasury programs and operations. It will also 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.
         
         The Budget includes language that would allow, contingent upon enactment of authorizing legislation to transfer the United
            States Secret Service to the Department of the Treasury, the Secretary of Homeland Security to transfer amounts from the Department
            of Homeland Security Inspector General to support the Treasury OIG's oversight of the Secret Service.
         
         
          
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0106â0â1â803
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  19
                  21
                  20
               
               
                  11.5
                  Other personnel compensation
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  20
                  22
                  21
               
               
                  12.1
                  Civilian personnel benefits
                  7
                  8
                  7
               
               
                  21.0
                  Travel and transportation of persons
                  1
                  1
                  1
               
               
                  23.1
                  Rental payments to GSA
                  4
                  4
                  4
               
               
                  25.2
                  Other services from non-Federal sources
                  2
                  2
                  2
               
               
                  25.3
                  Other goods and services from Federal sources
                  2
                  2
                  2
               
               
                  31.0
                  Equipment
                  2
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  38
                  41
                  39
               
               
                  99.0
                  Reimbursable obligations
                  6
                  9
                  9
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  44
                  50
                  48
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0106â0â1â803
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  154
                  167
                  180
               
               
                  
                     
                  
               
            
         
      
         Committee on foreign investment in the united states fund
         (Including transfer of funds)For necessary expenses of the Committee on Foreign Investment in the United States, $20,000,000, to remain available until
            expended: Provided, That the chairperson of the Committee may transfer such amounts to any department or agency represented on the Committee
            (including the Department of the Treasury) subject to advance notification to the Committees on Appropriations of the House
            of Representatives and the Senate: Provided further, That amounts so transferred shall remain available until expended for expenses of implementing section 721 of the Defense
            Production Act of 1950, as amended (50 U.S.C. 4565), and shall be available in addition to any other funds available to any
            department or agency: Provided further, That fees authorized by section 721(p) of such Act shall be credited to this appropriation as offsetting collections: Provided further, That the total amount appropriated under this heading from the general fund shall be reduced as such offsetting collections
            are received during fiscal year  2021, so as to result in a total appropriation from the general fund estimated at not more than  $0.
      (Department of the Treasury Appropriations Act, 2020.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0165â0â1â803
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Transfer to Departmental Offices
                  
                  15
                  15
               
               
                  0002
                  Transfer to Member Agencies
                  
                  5
                  5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 94.0)
                  
                  20
                  20
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  
                  10
                  
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  
                  10
                  20
               
               
                  1900
                  Budget authority (total)
                  
                  20
                  20
               
               
                  1930
                  Total budgetary resources available
                  
                  20
                  20
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  20
                  20
               
               
                  3020
                  Outlays (gross)
                  
                  â20
                  â20
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  
                  20
                  20
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  
                  20
                  20
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4033
                  Non-Federal sources
                  
                  â10
                  â20
               
               
                  4180
                  Budget authority, net (total)
                  
                  10
                  
               
               
                  4190
                  Outlays, net (total)
                  
                  10
                  
               
               
                  
                     
                  
               
            
         
      
      
         The Committee on Foreign Investment in the United States (CFIUS) is an interagency committee chaired by the Secretary of the
            Treasury to review certain transactions involving foreign investment in the United States to determine the effect of such
            transactions on the national security of the United States and to address identified national security risks. The Foreign
            Investment Risk Review Modernization Act of 2018 authorizes the establishment of a CFIUS Fund. This account funds investments
            necessary to the functioning of CFIUS and allows the transfer of a portion of such funds to CFIUS agencies to address emerging
            needs.
         
      
         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; $171,350,000, of which $5,000,000 shall remain available until September 30,  2022; of which not to exceed $6,000,000 shall be available for official travel expenses; of which not to exceed $500,000 shall
            be available for unforeseen emergencies of a confidential nature, to be allocated and expended under the direction of the
            Inspector General for Tax Administration; and of which not to exceed $1,500 shall be available for official reception and
            representation expenses.
      (Department of the Treasury Appropriations Act, 2020.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0119â0â1â803
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Audit
                  63
                  66
                  67
               
               
                  0002
                  Investigations
                  106
                  104
                  104
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  169
                  170
                  171
               
               
                  0801
                  Treasury Inspector General for Tax Administration (Reimbursable)
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  170
                  171
                  172
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  5
                  4
                  4
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  170
                  170
                  171
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  
                  1
                  1
               
               
                  1900
                  Budget authority (total)
                  170
                  171
                  172
               
               
                  1930
                  Total budgetary resources available
                  175
                  175
                  176
               
               
                  
                  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
                  16
                  17
                  14
               
               
                  3010
                  New obligations, unexpired accounts
                  170
                  171
                  172
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  1
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â168
                  â174
                  â172
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  17
                  14
                  14
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â1
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  1
                  
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  15
                  17
                  14
               
               
                  3200
                  Obligated balance, end of year
                  17
                  14
                  14
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  170
                  171
                  172
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  152
                  157
                  158
               
               
                  4011
                  Outlays from discretionary balances
                  16
                  17
                  14
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  168
                  174
                  172
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  
                  â1
                  â1
               
               
                  4180
                  Budget authority, net (total)
                  170
                  170
                  171
               
               
                  4190
                  Outlays, net (total)
                  168
                  173
                  171
               
               
                  
                     
                  
               
            
         
      
      
         The Treasury Inspector General for Tax Administration (TIGTA), an independent office within the Department of the Treasury,
            is charged with providing oversight of the Internal Revenue Service (IRS) and the IRS Chief Counsel.  TIGTA conducts independent
            audits, investigations, inspections, and evaluations necessary to prevent and detect waste, fraud, and abuse in IRS programs
            and operations, and helps to ensure that the IRS protects and secures taxpayer data. TIGTA is also responsible for identifying
            and recommending strategies to address IRS management challenges and implementing the Department's priorities.
         
         
         TIGTA's Office of Audit focuses 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, financial management, and taxpayer
            privacy and rights.  Additionally, audits will be conducted to assess the IRS's implementation of the Tax Cuts and Jobs Act
            of 2017. The core of TIGTA's audit work will continue to focus on high-risk tax administration areas, such as: 1) improving
            enforcement of tax law changes, security of taxpayer data, tax compliance, tax systems, and online services to increase revenue;
            2) identity theft detection and prevention, fraudulent claims, and improper payments to enhance the efficiency of the IRS;
            and 3) monitoring the progress of the IRS in achieving its strategic goals.
         
         TIGTA's Office of Investigations (OI), concentrates on three areas: 1) employee integrity; 2) employee and infrastructure
            security; and 3) external attempts to corrupt tax administration.  Conducting investigations in these areas protect the public's
            confidence in the tax system from allegations of IRS employee misconduct, protecting IRS facilities and data, and investigating
            allegations of bribery or impersonation of the IRS.  OI's investigative program protects the ability of the IRS to process
            253 million tax returns and collect more than $3.5 trillion in annual revenue for the Federal Government.
         
         TIGTA's Office of Inspections and Evaluations (I&E) will identify opportunities for improvement in IRS and TIGTA programs
            by performing inspections and evaluations that report timely, useful, and reliable information to decisionmakers and stakeholders.
            The oversight activities of I&E include inspecting the compliance of the IRS with established system controls and operating
            procedures, as well as evaluating the Agency's operations for high-risk systemic inefficiencies.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0119â0â1â803
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  85
                  87
                  89
               
               
                  11.5
                  Other personnel compensation
                  9
                  9
                  9
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  94
                  96
                  98
               
               
                  12.1
                  Civilian personnel benefits
                  37
                  38
                  39
               
               
                  21.0
                  Travel and transportation of persons
                  4
                  4
                  4
               
               
                  23.1
                  Rental payments to GSA
                  10
                  9
                  9
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  1
                  1
                  1
               
               
                  25.1
                  Advisory and assistance services
                  3
                  3
                  3
               
               
                  25.2
                  Other services from non-Federal sources
                  1
                  1
                  1
               
               
                  25.3
                  Other goods and services from Federal sources
                  11
                  11
                  10
               
               
                  25.7
                  Operation and maintenance of equipment
                  2
                  2
                  1
               
               
                  26.0
                  Supplies and materials
                  1
                  1
                  1
               
               
                  31.0
                  Equipment
                  5
                  4
                  4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  169
                  170
                  171
               
               
                  99.0
                  Reimbursable obligations
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  170
                  171
                  172
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0119â0â1â803
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  736
                  800
                  800
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  2
                  2
                  2
               
               
                  
                     
                  
               
            
         
      
         Counterterrorism Fund
         Terrorism Insurance ProgramProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0123â0â1â376
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Base Administrative Expenses
                  3
                  3
                  3
               
               
                  0003
                  Projected Payments to Insurers
                  
                  28
                  91
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  3
                  31
                  94
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  3
                  31
                  94
               
               
                  1930
                  Total budgetary resources available
                  3
                  31
                  94
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  2
                  2
                  2
               
               
                  3010
                  New obligations, unexpired accounts
                  3
                  31
                  94
               
               
                  3020
                  Outlays (gross)
                  â3
                  â31
                  â94
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  2
                  2
                  2
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  2
                  2
                  2
               
               
                  3200
                  Obligated balance, end of year
                  2
                  2
                  2
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  3
                  31
                  94
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  2
                  31
                  94
               
               
                  4101
                  Outlays from mandatory balances
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  3
                  31
                  94
               
               
                  4180
                  Budget authority, net (total)
                  3
                  31
                  94
               
               
                  4190
                  Outlays, net (total)
                  3
                  31
                  94
               
               
                  
                     
                  
               
            
         
      
      
         The Terrorism Risk Insurance Program Reauthorization Act of 2019 (P.L.  116â94) reauthorized and revised the program established
            by the Terrorism Risk Insurance Act of 2002 (P.L. 107â297). The 2019 Act extended the Terrorism Risk Insurance Program (TRIP)
            for seven years, through December 31, 2027. 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 associated with the current reauthorization period of $53 million for 2021, $256 million over the 2021â2025 period,
            and $394 million over the 2021â2030 period. The 2019 Act did not change the sharing mechanisms that are in effect for 2020.
            Beginning in 2021, as a result of the 2019 Act, a gradual increase in insurer premiums over time will result in a corresponding
            increase in the insurance industry share of any losses that might trigger the Program.
         
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0123â0â1â376
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  11.1
                  Personnel compensation: Full-time permanent
                  1
                  1
                  1
               
               
                  25.1
                  Advisory and assistance services
                  2
                  2
                  2
               
               
                  42.0
                  Insurance claims and indemnities
                  
                  28
                  91
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  3
                  31
                  94
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  3
                  31
                  94
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0123â0â1â376
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  4
                  4
                  4
               
               
                  
                     
                  
               
            
         
      
         Treasury Forfeiture FundSpecial and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5697â0â2â751
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  152
                  56
                  37
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1110
                  Forfeited Cash and Proceeds from Sale of Forfeited Property, Treasury Forfeiture Fund
                  806
                  547
                  547
               
               
                  1140
                  Earnings on Investments, Treasury Forfeiture Fund
                  70
                  50
                  50
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1199
                  Total current law receipts
                  876
                  597
                  597
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total receipts
                  876
                  597
                  597
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  1,028
                  653
                  634
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  Treasury Forfeiture Fund
                  â876
                  â597
                  â597
               
               
                  2103
                  Treasury Forfeiture Fund
                  â150
                  â54
                  â35
               
               
                  2132
                  Treasury Forfeiture Fund
                  54
                  35
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Total current law appropriations
                  â972
                  â616
                  â632
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total appropriations
                  â972
                  â616
                  â632
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  56
                  37
                  2
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5697â0â2â751
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Mandatory
                  395
                  437
                  445
               
               
                  0002
                  Strategic Support
                  603
                  
                  
               
               
                  0003
                  Secretary's Enforcement Fund
                  25
                  35
                  36
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  1,023
                  472
                  481
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  825
                  609
                  768
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  35
                  15
                  15
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  860
                  624
                  783
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  876
                  597
                  597
               
               
                  1203
                  Appropriation (previously unavailable)(special or trust)
                  150
                  54
                  35
               
               
                  1230
                  Appropriations and/or unobligated balance of appropriations permanently reduced
                  â200
                  
                  
               
               
                  1232
                  Appropriations and/or unobligated balance of appropriations temporarily reduced
                  â54
                  â35
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  772
                  616
                  632
               
               
                  1930
                  Total budgetary resources available
                  1,632
                  1,240
                  1,415
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  609
                  768
                  934
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  598
                  513
                  580
               
               
                  3010
                  New obligations, unexpired accounts
                  1,023
                  472
                  481
               
               
                  3020
                  Outlays (gross)
                  â1,073
                  â390
                  â500
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â35
                  â15
                  â15
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  513
                  580
                  546
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  598
                  513
                  580
               
               
                  3200
                  Obligated balance, end of year
                  513
                  580
                  546
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  772
                  616
                  632
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  259
                  61
                  64
               
               
                  4101
                  Outlays from mandatory balances
                  814
                  329
                  436
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  1,073
                  390
                  500
               
               
                  4180
                  Budget authority, net (total)
                  772
                  616
                  632
               
               
                  4190
                  Outlays, net (total)
                  1,073
                  390
                  500
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5000
                  Total investments, SOY: Federal securities: Par value
                  1,543
                  1,144
                  1,348
               
               
                  5001
                  Total investments, EOY: Federal securities: Par value
                  1,144
                  1,348
                  1,428
               
               
                  
                     
                  
               
            
         
      
      
         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 disrupt 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.
         
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5697â0â2â751
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  25.2
                  Other services from non-Federal sources
                  69
                  46
                  47
               
               
                  25.3
                  Other goods and services from Federal sources
                  166
                  140
                  141
               
               
                  41.0
                  Grants, subsidies, and contributions
                  71
                  111
                  114
               
               
                  44.0
                  Refunds
                  88
                  140
                  143
               
               
                  94.0
                  Financial transfers
                  628
                  35
                  36
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  1,022
                  472
                  481
               
               
                  99.5
                  Adjustment for rounding
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  1,023
                  472
                  481
               
               
                  
                     
                  
               
            
         
      
         Financial Research FundSpecial and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5590â0â2â376
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  4
                  4
                  3
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1110
                  Fees and Assessments, Financial Research Fund
                  64
                  72
                  75
               
               
                  1130
                  Interest, Financial Research Fund
                  2
                  1
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1199
                  Total current law receipts
                  66
                  73
                  77
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total receipts
                  66
                  73
                  77
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  70
                  77
                  80
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  Financial Research Fund
                  â66
                  â74
                  â76
               
               
                  2103
                  Financial Research Fund
                  â4
                  â4
                  â4
               
               
                  2132
                  Financial Research Fund
                  4
                  4
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Total current law appropriations
                  â66
                  â74
                  â80
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total appropriations
                  â66
                  â74
                  â80
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  4
                  3
                  
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5590â0â2â376
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0002
                  FSOC
                  5
                  6
                  6
               
               
                  0003
                  FDIC Payments
                  4
                  3
                  4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0091
                  FSOC subtotal
                  9
                  9
                  10
               
               
                  0101
                  OFR
                  60
                  75
                  75
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  69
                  84
                  85
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  56
                  59
                  54
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  6
                  5
                  5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  62
                  64
                  59
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  66
                  74
                  76
               
               
                  1203
                  Appropriation (previously unavailable)(special or trust)
                  4
                  4
                  4
               
               
                  1232
                  Appropriations and/or unobligated balance of appropriations temporarily reduced
                  â4
                  â4
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  66
                  74
                  80
               
               
                  1930
                  Total budgetary resources available
                  128
                  138
                  139
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  59
                  54
                  54
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  26
                  23
                  28
               
               
                  3010
                  New obligations, unexpired accounts
                  69
                  84
                  85
               
               
                  3020
                  Outlays (gross)
                  â66
                  â74
                  â82
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â6
                  â5
                  â5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  23
                  28
                  26
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  26
                  23
                  28
               
               
                  3200
                  Obligated balance, end of year
                  23
                  28
                  26
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  66
                  74
                  80
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  56
                  18
                  23
               
               
                  4101
                  Outlays from mandatory balances
                  10
                  56
                  59
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  66
                  74
                  82
               
               
                  4180
                  Budget authority, net (total)
                  66
                  74
                  80
               
               
                  4190
                  Outlays, net (total)
                  66
                  74
                  82
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5000
                  Total investments, SOY: Federal securities: Par value
                  76
                  75
                  51
               
               
                  5001
                  Total investments, EOY: Federal securities: Par value
                  75
                  51
                  51
               
               
                  
                     
                  
               
            
         
      
      
         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 the heads of all Federal financial regulators, and five non-voting
            members. The Secretary of the Treasury serves as Chairperson of the Council. The Council's purpose is to identify risks to
            the financial stability of the United States, promote market discipline, and respond to emerging threats to the stability
            of the U.S. financial system.
         
         As required under Section 210(n)(10) of the Act, the Council's expenses also include 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.
         
         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 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.
         
         The Budget proposes to impose appropriate congressional oversight of these functions by subjecting OFR and Council activities
            to the annual appropriations process beginning in 2022. Treasury is also working to increase the transparency of Council decision-making
            procedures and to implement more rigorous cost-benefit analysis standards.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5590â0â2â376
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  11.1
                  Direct obligations: Personnel compensation: Full-time permanent
                  20
                  24
                  26
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  20
                  24
                  26
               
               
                  12.1
                  Civilian personnel benefits
                  7
                  10
                  11
               
               
                  13.0
                  Benefits for former personnel
                  1
                  
                  
               
               
                  25.1
                  Advisory and assistance services
                  16
                  7
                  7
               
               
                  25.2
                  Other services from non-Federal sources
                  1
                  9
                  7
               
               
                  25.3
                  Other goods and services from Federal sources
                  13
                  19
                  21
               
               
                  25.7
                  Operation and maintenance of equipment
                  4
                  2
                  2
               
               
                  26.0
                  Supplies and materials
                  7
                  8
                  8
               
               
                  31.0
                  Equipment
                  
                  4
                  4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  69
                  83
                  86
               
               
                  99.5
                  Adjustment for rounding
                  
                  1
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  69
                  84
                  85
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5590â0â2â376
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  120
                  146
                  163
               
               
                  
                     
                  
               
            
         
      
         Presidential Election Campaign FundSpecial and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5081â0â2â808
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  2
                  2
                  27
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1110
                  Presidential Election Campaign Fund
                  25
                  50
                  50
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  27
                  52
                  77
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  Presidential Election Campaign Fund
                  â25
                  â25
                  â23
               
               
                  2103
                  Presidential Election Campaign Fund
                  â2
                  â2
                  â2
               
               
                  2132
                  Presidential Election Campaign Fund
                  2
                  2
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Total current law appropriations
                  â25
                  â25
                  â25
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total appropriations
                  â25
                  â25
                  â25
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  2
                  27
                  52
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5081â0â2â808
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Presidential Election Campaigns
                  41
                  226
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  41
                  226
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  369
                  353
                  152
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  25
                  25
                  23
               
               
                  1203
                  Appropriation (Sequestration pop-up, Authorizing Committee)
                  2
                  2
                  2
               
               
                  1232
                  Appropriations and/or unobligated balance of appropriations temporarily reduced
                  â2
                  â2
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  25
                  25
                  25
               
               
                  1930
                  Total budgetary resources available
                  394
                  378
                  177
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  353
                  152
                  177
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  41
                  226
                  
               
               
                  3020
                  Outlays (gross)
                  â41
                  â226
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  25
                  25
                  25
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  4
                  
               
               
                  4101
                  Outlays from mandatory balances
                  41
                  222
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  41
                  226
                  
               
               
                  4180
                  Budget authority, net (total)
                  25
                  25
                  25
               
               
                  4190
                  Outlays, net (total)
                  41
                  226
                  
               
               
                  
                     
                  
               
            
         
      
      
         Individual Federal income tax returns include an optional Federal income tax designation of $3 that an individual may elect
            to be paid to the Presidential Election Campaign Fund (PECF). In recent years, fewer than 5 percent of individuals have elected
            to make this designation, resulting in less than $30 million being paid into the PECF annually.
         
         The Department of the Treasury collects the income tax designations and makes distributions from the PECF to qualified presidential
            candidates and to the 10-Year Pediatric Research Initiative Fund. 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, determines which candidates are eligible, the amount
            to which they are entitled, and audits their use of the 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. For the 2016 Presidential election, $1,679,865 was paid out to two eligible candidates ($1,544,965 in
            2016 and $134,900 in 2017).
         
         Candidates for General Elections.âBy statute, eligible candidates of each major party in a presidential election are entitled to equal payments in an amount
            that may not exceed $20 million (adjusted for inflation since 1974) per party. In 2016, this amounted to $96.1 million for
            each candidate, but neither major party candidate accepted general election funding. Eligibility for this funding depends
            on meeting several criteria, such as agreeing to limit spending to amounts specified by campaign finance laws. In addition,
            candidates from new parties, minor parties, and non-major parties who receive in excess of 5 percent of the popular vote may
            be entitled to a pro rata portion of the major party amount in the general election.
         
         10-Year Pediatric Research Initiative Fund.âOn April 3, 2014, the Gabriella Miller Kids First Research Act (Public Law 113â94) was enacted. The Act established the 10-Year
            Pediatric Research Initiative Fund and directs that certain PECF moneys be transferred to that Fund.
         
      
         Exchange Stabilization FundProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4444â0â3â155
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Direct program activity
                  249
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 25.2)
                  249
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  39,499
                  39,773
                  40,363
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  1,382
                  
                  
               
               
                  1026
                  Adjustment for change in allocation of trust fund limitation or foreign exchange valuation
                  â1,369
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  39,512
                  39,773
                  40,363
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  513
                  590
                  556
               
               
                  1801
                  Change in uncollected payments, Federal sources
                  â3
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  510
                  590
                  556
               
               
                  1930
                  Total budgetary resources available
                  40,022
                  40,363
                  40,919
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  39,773
                  40,363
                  40,919
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  54,554
                  53,421
                  53,421
               
               
                  3010
                  New obligations, unexpired accounts
                  249
                  
                  
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â1,382
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  53,421
                  53,421
                  53,421
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â3
                  
                  
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  3
                  
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  54,551
                  53,421
                  53,421
               
               
                  3200
                  Obligated balance, end of year
                  53,421
                  53,421
                  53,421
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  510
                  590
                  556
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4121
                  Interest on Federal securities
                  â522
                  â577
                  â543
               
               
                  4123
                  Non-Federal sources
                  9
                  â13
                  â13
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â513
                  â590
                  â556
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  3
                  
                  
               
               
                  4170
                  Outlays, net (mandatory)
                  â513
                  â590
                  â556
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  â513
                  â590
                  â556
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5000
                  Total investments, SOY: Federal securities: Par value
                  22,311
                  22,622
                  23,199
               
               
                  5001
                  Total investments, EOY: Federal securities: Par value
                  22,622
                  23,199
                  23,741
               
               
                  
                     
                  
               
            
         
      
      
         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 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 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
                  2018 actual
                  2019 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  
                  Federal assets:
               
               
                  
                  Investments in U.S. securities:
               
               
                  1102
                  Treasury securities, par
                  22,311
                  22,622
               
               
                  1106
                  Receivables, net
                  3
                  
               
               
                  1201
                  Non-Federal assets: Foreign Currency Investments
                  20,879
                  20,646
               
               
                  1801
                  Other Federal assets: Special Drawing Rights
                  51,000
                  50,054
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  94,193
                  93,322
               
               
                  
                  LIABILITIES:
               
               
                  2207
                  Non-Federal liabilities: Other
                  54,554
                  53,421
               
               
                  
                  NET POSITION:
               
               
                  3100
                  Unexpended appropriations
                  200
                  200
               
               
                  3300
                  Cumulative results of operations
                  39,439
                  39,701
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  3999
                  Total net position
                  39,639
                  39,901
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  94,193
                  93,322
               
               
                  
                     
                  
               
            
         
      
         Treasury Franchise FundProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4560â0â4â803
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0802
                  Financial Management Administrative Support Service
                  170
                  177
                  190
               
               
                  0804
                  Information Technology Services
                  180
                  212
                  217
               
               
                  0806
                  Shared Services Program
                  241
                  274
                  300
               
               
                  0808
                  Centralized Treasury Administrative Services
                  137
                  167
                  162
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  728
                  830
                  869
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  196
                  209
                  233
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  8
                  24
                  24
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  204
                  233
                  257
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  732
                  830
                  869
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  733
                  830
                  869
               
               
                  1930
                  Total budgetary resources available
                  937
                  1,063
                  1,126
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  209
                  233
                  257
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  159
                  209
                  100
               
               
                  3010
                  New obligations, unexpired accounts
                  728
                  830
                  869
               
               
                  3020
                  Outlays (gross)
                  â670
                  â915
                  â863
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â8
                  â24
                  â24
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  209
                  100
                  82
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â21
                  â22
                  â22
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â22
                  â22
                  â22
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  138
                  187
                  78
               
               
                  3200
                  Obligated balance, end of year
                  187
                  78
                  60
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  733
                  830
                  869
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  574
                  714
                  747
               
               
                  4011
                  Outlays from discretionary balances
                  96
                  201
                  116
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  670
                  915
                  863
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â732
                  â830
                  â869
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  â1
                  
                  
               
               
                  4080
                  Outlays, net (discretionary)
                  â62
                  85
                  â6
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  â62
                  85
                  â6
               
               
                  
                     
                  
               
            
         
      
      
         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 four business lines: the Administrative Resource Center (ARC) Administrative
            Services, ARC Information Technology Services, Treasury Shared Services Programs (TSSP), and Centralized Treasury Administrative
            Services (CTAS).  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
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Reimbursable obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  164
                  177
                  187
               
               
                  11.3
                  Other than full-time permanent
                  1
                  1
                  1
               
               
                  11.5
                  Other personnel compensation
                  6
                  6
                  6
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  171
                  184
                  194
               
               
                  12.1
                  Civilian personnel benefits
                  57
                  69
                  73
               
               
                  21.0
                  Travel and transportation of persons
                  2
                  2
                  2
               
               
                  23.1
                  Rental payments to GSA
                  35
                  37
                  38
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  71
                  79
                  87
               
               
                  25.1
                  Advisory and assistance services
                  114
                  120
                  126
               
               
                  25.2
                  Other services from non-Federal sources
                  15
                  16
                  17
               
               
                  25.3
                  Other goods and services from Federal sources
                  134
                  142
                  150
               
               
                  25.7
                  Operation and maintenance of equipment
                  80
                  105
                  107
               
               
                  26.0
                  Supplies and materials
                  5
                  4
                  4
               
               
                  31.0
                  Equipment
                  37
                  60
                  60
               
               
                  32.0
                  Land and structures
                  7
                  12
                  12
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Reimbursable obligations
                  728
                  830
                  870
               
               
                  99.5
                  Adjustment for rounding
                  
                  
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  728
                  830
                  869
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4560â0â4â803
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  1,807
                  2,042
                  2,112
               
               
                  
                     
                  
               
            
         
      
         Community Development Financial Institutions Fund Program AccountTo carry out the Riegle Community Development and Regulatory Improvement 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-III, 
      
      
      
      
      
       $14,000,000, for administrative expenses, including administration of CDFI Fund programs and the New Markets Tax Credit Program:
       Provided, that during fiscal year 2021, 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 $300,000,000: Provided further, That such section 114A shall remain in effect until December 31, 2021.
      (Department of the Treasury Appropriations Act, 2020.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1881â0â1â451
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0009
                  General Administrative Expenses
                  27
                  29
                  14
               
               
                  0012
                  Financial Assistance
                  9
                  316
                  
               
               
                  0013
                  Small Dollar Loan Program
                  
                  5
                  
               
               
                  0014
                  Native American/Hawaiian Program
                  3
                  29
                  
               
               
                  0015
                  Economic Mobility Corps
                  
                  2
                  
               
               
                  0026
                  Healthy Food Initiative
                  
                  44
                  
               
               
                  0028
                  Bank Enterprise Award
                  50
                  25
                  
               
               
                  0050
                  Mandatory No Year Account
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0091
                  Direct program activities, subtotal
                  90
                  451
                  15
               
               
                  
                  Credit program obligations:
               
               
                  0701
                  Direct loan subsidy
                  
                  1
                  
               
               
                  0705
                  Reestimates of direct loan subsidy
                  2
                  1
                  
               
               
                  0706
                  Interest on reestimates of direct loan subsidy
                  4
                  7
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0791
                  Direct program activities, subtotal
                  6
                  9
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  96
                  460
                  15
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  33
                  195
                  8
               
               
                  1001
                  Discretionary unobligated balance brought fwd, Oct 1
                  29
                  190
                  
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  33
                  196
                  9
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  251
                  262
                  14
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  6
                  8
                  1
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  
                  1
                  
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  1
                  1
                  
               
               
                  1900
                  Budget authority (total)
                  258
                  272
                  15
               
               
                  1930
                  Total budgetary resources available
                  291
                  468
                  24
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  195
                  8
                  9
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  235
                  75
                  267
               
               
                  3010
                  New obligations, unexpired accounts
                  96
                  460
                  15
               
               
                  3020
                  Outlays (gross)
                  â255
                  â267
                  â213
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  
                  â1
                  â1
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  75
                  267
                  68
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  235
                  75
                  267
               
               
                  3200
                  Obligated balance, end of year
                  75
                  267
                  68
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  251
                  263
                  14
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  20
                  21
                  10
               
               
                  4011
                  Outlays from discretionary balances
                  229
                  238
                  202
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  249
                  259
                  212
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4033
                  Non-Federal sources
                  
                  â1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  
                  â1
                  
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  7
                  9
                  1
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  6
                  8
                  1
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4123
                  Non-Federal sources
                  â1
                  â1
                  
               
               
                  4180
                  Budget authority, net (total)
                  257
                  270
                  15
               
               
                  4190
                  Outlays, net (total)
                  254
                  265
                  213
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5010
                  Total investments, SOY: non-Fed securities: Market value
                  17
                  17
                  17
               
               
                  5011
                  Total investments, EOY: non-Fed securities: Market value
                  17
                  17
                  17
               
               
                  
                     
                  
               
            
         
      
      Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1881â0â1â451
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct loan levels supportable by subsidy budget authority:
               
               
                  115001
                  Community Development Financial Institutions Prog Fin Assist.
                  
                  7
                  
               
               
                  115002
                  Bond Guarantee Program
                  100
                  500
                  300
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  115999
                  Total direct loan levels
                  100
                  507
                  300
               
               
                  
                  Direct loan subsidy (in percent):
               
               
                  132001
                  Community Development Financial Institutions Prog Fin Assist.
                  10.11
                  9.59
                  0.00
               
               
                  132002
                  Bond Guarantee Program
                  â4.75
                  0.00
                  0.00
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  132999
                  Weighted average subsidy rate
                  â4.75
                  0.13
                  0.00
               
               
                  
                  Direct loan subsidy budget authority:
               
               
                  133001
                  Community Development Financial Institutions Prog Fin Assist.
                  
                  1
                  
               
               
                  133002
                  Bond Guarantee Program
                  â5
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  133999
                  Total subsidy budget authority
                  â5
                  1
                  
               
               
                  
                  Direct loan subsidy outlays:
               
               
                  134002
                  Bond Guarantee Program
                  â10
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  134999
                  Total subsidy outlays
                  â10
                  
                  
               
               
                  
                  Direct loan reestimates:
               
               
                  135001
                  Community Development Financial Institutions Prog Fin Assist.
                  â1
                  
                  
               
               
                  135002
                  Bond Guarantee Program
                  â2
                  â7
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  135999
                  Total direct loan reestimates
                  â3
                  â7
                  
               
               
                  
                     
                  
               
            
         
      
      
         The Community Development Financial Institutions (CDFI) Fund promotes economic and community development through investment
            in and assistance to CDFIs (including community development banks, credit unions, loan funds, and venture capital funds) 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 2021 Budget eliminates program funding for discretionary programs including the Bank Enterprise Award (BEA) Program, CDFI
            Program, the Native American CDFI Assistance Program, the Healthy Food Financing Initiative, and the Small Dollar Loan Program.
            The 2021 Budget requests $14 million in administrative funding for oversight of existing commitments and administration of
            the CDFI Fund's other programs.
         
         The CDFI Fund's Bond Guarantee Program (BGP) was originally authorized in the Small Business Jobs Act of 2010 (P.L. 111â240)
            for a period of four years to provide a source of long-term capital in low-income and underserved communities. The Administration
            is implementing significant administrative reforms to the Bond Guarantee Program. To increase taxpayer protections, the program
            will change its collateral and cash requirements. The CDFI Fund will also pursue additional risk mitigation strategies and
            streamlining of administrative processes such as new liquidity premiums, escrow procedures and a designated bonding authority.
            The Budget proposes an annual commitment authority of $300 million and legislative changes to eliminate the relending account,
            as it is currently not utilized and redundant. 
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1881â0â1â451
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  11.1
                  Personnel compensation: Full-time permanent
                  9
                  10
                  5
               
               
                  12.1
                  Civilian personnel benefits
                  3
                  3
                  2
               
               
                  25.1
                  Advisory and assistance services
                  10
                  2
                  
               
               
                  25.3
                  Other goods and services from Federal sources
                  7
                  9
                  5
               
               
                  25.7
                  Operation and maintenance of equipment
                  1
                  1
                  3
               
               
                  31.0
                  Equipment
                  
                  7
                  
               
               
                  41.0
                  Grants, subsidies, and contributions
                  66
                  428
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  96
                  460
                  15
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  96
                  460
                  15
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1881â0â1â451
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  67
                  76
                  39
               
               
                  
                     
                  
               
            
         
      
         Community Development Financial Institutions Fund Direct Loan Financing AccountProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4088â0â3â451
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0710
                  Direct loan obligations
                  100
                  507
                  300
               
               
                  0713
                  Payment of interest to Treasury
                  3
                  3
                  3
               
               
                  0715
                  Payments of interest to FFB
                  30
                  30
                  32
               
               
                  0740
                  Negative subsidy obligations
                  5
                  
                  
               
               
                  0742
                  Downward reestimates paid to receipt accounts
                  9
                  14
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  147
                  554
                  335
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  2
                  5
                  
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  21
                  
                  
               
               
                  1023
                  Unobligated balances applied to repay debt
                  â2
                  â5
                  
               
               
                  1024
                  Unobligated balance of borrowing authority withdrawn
                  â21
                  
                  
               
               
                  
                  Financing authority:
               
               
                  
                  Borrowing authority, mandatory:
               
               
                  1400
                  Borrowing authority
                  116
                  521
                  300
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  76
                  77
                  77
               
               
                  1825
                  Spending authority from offsetting collections applied to repay debt
                  â40
                  â44
                  â42
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  36
                  33
                  35
               
               
                  1900
                  Budget authority (total)
                  152
                  554
                  335
               
               
                  1930
                  Total budgetary resources available
                  152
                  554
                  335
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  5
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  809
                  532
                  684
               
               
                  3010
                  New obligations, unexpired accounts
                  147
                  554
                  335
               
               
                  3020
                  Outlays (gross)
                  â403
                  â402
                  â283
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â21
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  532
                  684
                  736
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  809
                  532
                  684
               
               
                  3200
                  Obligated balance, end of year
                  532
                  684
                  736
               
               
                  
                     
                  
               
               
                  
                  Financing authority and disbursements, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  152
                  554
                  335
               
               
                  
                  Financing disbursements:
               
               
                  4110
                  Outlays, gross (total)
                  403
                  402
                  283
               
               
                  
                  Offsets against gross financing authority and disbursements:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources
                  â7
                  â6
                  
               
               
                  4122
                  Interest on uninvested funds
                  â7
                  â7
                  â7
               
               
                  4123
                  Non-Federal sources - Interest repayments
                  â26
                  â30
                  â31
               
               
                  4123
                  Non-Federal sources - Principal Repayments
                  â36
                  â34
                  â39
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â76
                  â77
                  â77
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  76
                  477
                  258
               
               
                  4170
                  Outlays, net (mandatory)
                  327
                  325
                  206
               
               
                  4180
                  Budget authority, net (total)
                  76
                  477
                  258
               
               
                  4190
                  Outlays, net (total)
                  327
                  325
                  206
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4088â0â3â451
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Position with respect to appropriations act limitation on obligations:
               
               
                  1111
                  Direct loan obligations from current-year authority
                  100
                  507
                  300
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1150
                  Total direct loan obligations
                  100
                  507
                  300
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of direct loans outstanding:
               
               
                  1210
                  Outstanding, start of year
                  765
                  1,079
                  1,439
               
               
                  1231
                  Disbursements: Direct loan disbursements
                  356
                  399
                  258
               
               
                  1251
                  Repayments: Repayments and prepayments
                  â42
                  â38
                  â48
               
               
                  1263
                  Write-offs for default: Direct loans
                  
                  â1
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  1,079
                  1,439
                  1,648
               
               
                  
                     
                  
               
            
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4088â0â3â451
                  2018 actual
                  2019 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  
                  Federal assets:
               
               
                  1101
                  Fund balances with Treasury
                  2
                  4
               
               
                  
                  Investments in U.S. securities:
               
               
                  1106
                  Receivables, net
                  10
                  11
               
               
                  
                  Net value of assets related to post-1991 direct loans receivable:
               
               
                  1401
                  Direct loans receivable, gross
                  765
                  1,079
               
               
                  1402
                  Interest receivable
                  1
                  
               
               
                  1405
                  Allowance for subsidy cost (-)
                  17
                  33
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1499
                  Net present value of assets related to direct loans
                  783
                  1,112
               
               
                  1801
                  Other Federal assets: Cash and other monetary assets
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  795
                  1,127
               
               
                  
                  LIABILITIES:
               
               
                  
                  Federal liabilities:
               
               
                  2103
                  Debt
                  785
                  1,114
               
               
                  2105
                  Other Liabilities without Related Budgetary Offset
                  10
                  13
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total liabilities
                  795
                  1,127
               
               
                  
                  NET POSITION:
               
               
                  3300
                  Cumulative results of operations
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  795
                  1,127
               
               
                  
                     
                  
               
            
         
      
         Office of Financial StabilityProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0128â0â1â376
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Office of Financial Stability (Direct)
                  58
                  47
                  42
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  
                  
                  4
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  62
                  51
                  42
               
               
                  1930
                  Total budgetary resources available
                  62
                  51
                  46
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â4
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  
                  4
                  4
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  54
                  42
                  6
               
               
                  3010
                  New obligations, unexpired accounts
                  58
                  47
                  42
               
               
                  3020
                  Outlays (gross)
                  â54
                  â83
                  â44
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â16
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  42
                  6
                  4
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  54
                  42
                  6
               
               
                  3200
                  Obligated balance, end of year
                  42
                  6
                  4
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  62
                  51
                  42
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  34
                  41
                  34
               
               
                  4101
                  Outlays from mandatory balances
                  20
                  42
                  10
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  54
                  83
                  44
               
               
                  4180
                  Budget authority, net (total)
                  62
                  51
                  42
               
               
                  4190
                  Outlays, net (total)
                  54
                  83
                  44
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  11.1
                  Direct obligations: Personnel compensation: Full-time permanent
                  3
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  3
                  2
                  2
               
               
                  12.1
                  Civilian personnel benefits
                  1
                  1
                  1
               
               
                  25.1
                  Advisory and assistance services
                  9
                  7
                  4
               
               
                  25.2
                  Other services from non-Federal sources
                  35
                  31
                  30
               
               
                  25.3
                  Other goods and services from Federal sources
                  10
                  6
                  5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  58
                  47
                  42
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0128â0â1â376
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  22
                  16
                  14
               
               
                  
                     
                  
               
            
         
      
         Troubled Asset Relief Program AccountSummary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0132â0â1â376
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct loan reestimates:
               
               
                  135001
                  Automotive Industry Financing Program
                  â13
                  â73
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  135999
                  Total direct loan reestimates
                  â13
                  â73
                  
               
               
                  
                     
                  
               
            
         
      
      
         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. 
         
      
         Troubled Asset Relief Program Direct Loan Financing AccountProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4277â0â3â376
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0742
                  Downward reestimates paid to receipt accounts
                  10
                  54
                  
               
               
                  0743
                  Interest on downward reestimates
                  3
                  19
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  13
                  73
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  13
                  73
                  
               
               
                  
                  Financing authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Offsetting collections
                  73
                  
                  
               
               
                  1900
                  Budget authority (total)
                  73
                  
                  
               
               
                  1930
                  Total budgetary resources available
                  86
                  73
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  73
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  13
                  73
                  
               
               
                  3020
                  Outlays (gross)
                  â13
                  â73
                  
               
               
                  
                     
                  
               
               
                  
                  Financing authority and disbursements, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  73
                  
                  
               
               
                  
                  Financing disbursements:
               
               
                  4110
                  Outlays, gross (total)
                  13
                  73
                  
               
               
                  
                  Offsets against gross financing authority and disbursements:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4123
                  Principal
                  â73
                  
                  
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  â60
                  73
                  
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2018 actual
                  2019 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  1101
                  Federal assets: Fund balances with Treasury
                  13
                  13
               
               
                  
                  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
                  13
                  13
               
               
                  
                  LIABILITIES:
               
               
                  
                  Federal liabilities:
               
               
                  2104
                  Resources payable to Treasury
                  13
                  13
               
               
                  2105
                  Other
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total upward reestimate subsidy BA [20â0132]
                  13
                  13
               
               
                  
                  NET POSITION:
               
               
                  3300
                  Cumulative results of operations
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  13
                  13
               
               
                  
                     
                  
               
            
         
      
         Troubled Asset Relief Program Equity Purchase ProgramProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0134â0â1â376
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0705
                  Reestimates of direct loan subsidy
                  1
                  3
                  
               
               
                  0706
                  Interest on reestimates of direct loan subsidy
                  
                  4
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  1
                  7
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  1
                  7
                  
               
               
                  1930
                  Total budgetary resources available
                  1
                  7
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  1
                  7
                  
               
               
                  3020
                  Outlays (gross)
                  â1
                  â7
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  1
                  7
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  1
                  7
                  
               
               
                  4180
                  Budget authority, net (total)
                  1
                  7
                  
               
               
                  4190
                  Outlays, net (total)
                  1
                  7
                  
               
               
                  
                     
                  
               
            
         
      
      Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0134â0â1â376
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct loan reestimates:
               
               
                  135001
                  Capital Purchase Program
                  â4
                  4
                  
               
               
                  135006
                  Community Development Capital Initiative
                  â7
                  3
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  135999
                  Total direct loan reestimates
                  â11
                  7
                  
               
               
                  
                     
                  
               
            
         
      
      
         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.
         
      
         Troubled Asset Relief Program Equity Purchase Financing AccountProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4278â0â3â376
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0713
                  Payment of interest to Treasury
                  2
                  1
                  
               
               
                  0742
                  Downward reestimates paid to receipt accounts
                  6
                  
                  
               
               
                  0743
                  Interest on downward reestimates
                  6
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  14
                  1
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  17
                  5
                  1
               
               
                  1023
                  Unobligated balances applied to repay debt
                  â15
                  â3
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  2
                  2
                  1
               
               
                  
                  Financing authority:
               
               
                  
                  Borrowing authority, mandatory:
               
               
                  1400
                  Borrowing authority
                  3
                  
                  
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  27
                  20
                  7
               
               
                  1825
                  Spending authority from offsetting collections applied to repay debt
                  â13
                  â20
                  â6
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  14
                  
                  1
               
               
                  1900
                  Budget authority (total)
                  17
                  
                  1
               
               
                  1930
                  Total budgetary resources available
                  19
                  2
                  2
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  5
                  1
                  2
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  14
                  1
                  
               
               
                  3020
                  Outlays (gross)
                  â14
                  â1
                  
               
               
                  
                     
                  
               
               
                  
                  Financing authority and disbursements, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  17
                  
                  1
               
               
                  
                  Financing disbursements:
               
               
                  4110
                  Outlays, gross (total)
                  14
                  1
                  
               
               
                  
                  Offsets against gross financing authority and disbursements:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources
                  â1
                  â7
                  
               
               
                  4122
                  Interest on uninvested funds
                  
                  â1
                  
               
               
                  4123
                  Dividends
                  â1
                  
                  â1
               
               
                  4123
                  Redemption
                  â25
                  â12
                  â6
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â27
                  â20
                  â7
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  â10
                  â20
                  â6
               
               
                  4170
                  Outlays, net (mandatory)
                  â13
                  â19
                  â7
               
               
                  4180
                  Budget authority, net (total)
                  â10
                  â20
                  â6
               
               
                  4190
                  Outlays, net (total)
                  â13
                  â19
                  â7
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4278â0â3â376
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of direct loans outstanding:
               
               
                  1210
                  Outstanding, start of year
                  65
                  40
                  28
               
               
                  1251
                  Repayments: Repayments and prepayments
                  â25
                  â12
                  â6
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  40
                  28
                  22
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2018 actual
                  2019 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  
                  Federal assets:
               
               
                  1101
                  Fund balances with Treasury
                  17
                  5
               
               
                  
                  Investments in U.S. securities:
               
               
                  1106
                  Receivables, net
                  
                  
               
               
                  
                  Non-Federal assets:
               
               
                  1201
                  Investments in non-Federal securities, net
                  
                  
               
               
                  1206
                  Receivables, net
                  
                  7
               
               
                  
                  Net value of assets related to post-1991 direct loans receivable:
               
               
                  1401
                  Direct loans receivable, gross
                  65
                  40
               
               
                  1405
                  Allowance for subsidy cost (-)
                  1
                  â5
               
               
                  1405
                  Allowance for subsidy cost (-)
                  â11
                  â12
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1499
                  Net present value of assets related to direct loans
                  55
                  23
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  72
                  35
               
               
                  
                  LIABILITIES:
               
               
                  
                  Federal liabilities:
               
               
                  2103
                  Debt
                  60
                  35
               
               
                  2105
                  Other
                  12
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total liabilities
                  72
                  35
               
               
                  
                  NET POSITION:
               
               
                  3300
                  Cumulative results of operations
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  72
                  35
               
               
                  
                     
                  
               
            
         
      
         Troubled Asset Relief Program, Housing ProgramsProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0136â0â1â604
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  304
                  
                  
               
               
                  1031
                  Other balances not available
                  â304
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  4,769
                  3,013
                  2,093
               
               
                  3020
                  Outlays (gross)
                  â1,452
                  â920
                  â646
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â304
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  3,013
                  2,093
                  1,447
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  4,769
                  3,013
                  2,093
               
               
                  3200
                  Obligated balance, end of year
                  3,013
                  2,093
                  1,447
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  1,452
                  920
                  646
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  1,452
                  920
                  646
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5103
                  Unexpired unavailable balance, SOY: Fulfilled purpose
                  12,205
                  12,509
                  12,509
               
               
                  5104
                  Unexpired unavailable balance, EOY: Fulfilled purpose
                  12,509
                  12,509
                  12,509
               
               
                  
                     
                  
               
            
         
      
      Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0136â0â1â604
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Guaranteed loan reestimates:
               
               
                  235001
                  FHA Refi Letter of Credit
                  â1
                  â1
                  
               
               
                  
                     
                  
               
            
         
      
      
         Treasury's Home Affordable Modification Program (HAMP) offered mortgage modifications to homeowners at risk of foreclosure
            under the authority of sections 101 and 109 of the Emergency Economic Stabilization Act of 2008, as amended (EESA) (P.L. 110â343).
            HAMP closed to new applications on December 30, 2016, but incentive payments continue to be made on modifications entered
            into on or before December 1, 2017. Additionally, the Hardest Hit Fund has allocated $9.6 billion under EESA to state housing
            finance agencies in 18 States and the District of Columbia for foreclosure prevention programs. Funds under EESA also support
            a Federal Housing Administration (FHA) refinance program that helps homeowners refinance into a new FHA-insured loan if their
            existing mortgage holders agree to write down principal. 
         
      
         Troubled Asset Relief Program, Housing Programs, Letter of Credit Financing AccountProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4329â0â3â371
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0711
                  Default claim payments on principal
                  
                  1
                  
               
               
                  0742
                  Downward reestimates paid to receipt accounts
                  1
                  1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  1
                  2
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  4
                  3
                  1
               
               
                  1930
                  Total budgetary resources available
                  4
                  3
                  1
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  3
                  1
                  1
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  1
                  2
                  
               
               
                  3020
                  Outlays (gross)
                  â1
                  â2
                  
               
               
                  
                     
                  
               
               
                  
                  Financing authority and disbursements, net:
               
               
                  
                  Mandatory:
               
               
                  
                  Financing disbursements:
               
               
                  4110
                  Outlays, gross (total)
                  1
                  2
                  
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  1
                  2
                  
               
               
                  
                     
                  
               
            
         
      
      Status of Guaranteed Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4329â0â3â371
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Position with respect to appropriations act limitation on commitments:
               
               
                  2111
                  Guaranteed loan commitments from current-year authority
                  
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2150
                  Total guaranteed loan commitments
                  
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of guaranteed loans outstanding:
               
               
                  2210
                  Outstanding, start of year
                  183
                  159
                  135
               
               
                  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
                  159
                  135
                  111
               
               
                  
                     
                  
               
               
                  
                  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
                  2018 actual
                  2019 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  1101
                  Federal assets: Fund balances with Treasury
                  4
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  4
                  3
               
               
                  
                  LIABILITIES:
               
               
                  2104
                  Federal liabilities: Resources payable to Treasury
                  3
                  2
               
               
                  2204
                  Non-Federal liabilities: Liabilities for loan guarantees
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total liabilities
                  4
                  3
               
               
                  
                  NET POSITION:
               
               
                  3300
                  Cumulative results of operations
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  4
                  3
               
               
                  
                     
                  
               
            
         
      
         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),  $17,500,000.
      (Department of the Treasury Appropriations Act, 2020.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0133â0â1â376
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Special Inspector General for the Troubled Asset Relief Program (Direct)
                  26
                  22
                  18
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  17
                  14
                  14
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  23
                  22
                  18
               
               
                  1900
                  Budget authority (total)
                  23
                  22
                  18
               
               
                  1930
                  Total budgetary resources available
                  40
                  36
                  32
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  14
                  14
                  14
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  12
                  10
                  1
               
               
                  3010
                  New obligations, unexpired accounts
                  26
                  22
                  18
               
               
                  3020
                  Outlays (gross)
                  â28
                  â31
                  â18
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  10
                  1
                  1
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  12
                  10
                  1
               
               
                  3200
                  Obligated balance, end of year
                  10
                  1
                  1
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  23
                  22
                  18
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  22
                  18
                  14
               
               
                  4011
                  Outlays from discretionary balances
                  3
                  13
                  4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  25
                  31
                  18
               
               
                  
                  Mandatory:
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  3
                  
                  
               
               
                  4180
                  Budget authority, net (total)
                  23
                  22
                  18
               
               
                  4190
                  Outlays, net (total)
                  28
                  31
                  18
               
               
                  
                     
                  
               
            
         
      
      
         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 both a Federal law enforcement agency
            and independent audit watchdog that targets financial institution crime, and other fraud, waste, and abuse related to the
            Troubled Asset Relief Program. Protecting taxpayer dollars and TARP programs drives SIGTARP's mission.
         
         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. Since
            2010, SIGTARP has received annual appropriations to fund its operations.
         
         The 2021 Budget requests $17.5 million for SIGTARP, a reduction of 49 percent from the 2018 enacted level. Although less than
            $100 million in TARP investments remains outstanding, TARP foreclosure prevention programs will continue until 2023.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0133â0â1â376
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  11
                  9
                  9
               
               
                  11.3
                  Other than full-time permanent
                  2
                  2
                  2
               
               
                  11.5
                  Other personnel compensation
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  14
                  12
                  12
               
               
                  12.1
                  Civilian personnel benefits
                  4
                  3
                  3
               
               
                  25.1
                  Advisory and assistance services
                  1
                  1
                  1
               
               
                  25.3
                  Other goods and services from Federal sources
                  7
                  6
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  26
                  22
                  18
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  26
                  22
                  18
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0133â0â1â376
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  96
                  85
                  80
               
               
                  
                     
                  
               
            
         
      
         Small Business Lending Fund Program AccountProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0141â0â1â376
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0705
                  Reestimates of direct loan subsidy
                  1
                  3
                  
               
               
                  0706
                  Interest on reestimates of direct loan subsidy
                  
                  1
                  
               
               
                  0709
                  Administrative expenses
                  4
                  3
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  5
                  7
                  3
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  5
                  7
                  3
               
               
                  1900
                  Budget authority (total)
                  5
                  7
                  3
               
               
                  1930
                  Total budgetary resources available
                  5
                  7
                  3
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  8
                  8
                  3
               
               
                  3010
                  New obligations, unexpired accounts
                  5
                  7
                  3
               
               
                  3020
                  Outlays (gross)
                  â5
                  â12
                  â5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  8
                  3
                  1
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  8
                  8
                  3
               
               
                  3200
                  Obligated balance, end of year
                  8
                  3
                  1
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  5
                  7
                  3
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  4
                  6
                  3
               
               
                  4101
                  Outlays from mandatory balances
                  1
                  6
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  5
                  12
                  5
               
               
                  4180
                  Budget authority, net (total)
                  5
                  7
                  3
               
               
                  4190
                  Outlays, net (total)
                  5
                  12
                  5
               
               
                  
                     
                  
               
            
         
      
      Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0141â0â1â376
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct loan reestimates:
               
               
                  135001
                  Small Business Lending Fund Investments
                  1
                  4
                  
               
               
                  
                     
                  
               
               
                  
                  Administrative expense data:
               
               
                  3510
                  Budget authority
                  4
                  6
                  6
               
               
                  3580
                  Outlays from balances
                  
                  2
                  2
               
               
                  3590
                  Outlays from new authority
                  2
                  3
                  3
               
               
                  
                     
                  
               
            
         
      
      
         The Small Business Lending Fund (SBLF) was established by the Small Business Jobs Act of 2010 (P.L. 111â240) and is a dedicated
            investment fund that encourages lending to small businesses by providing capital to qualified community banks and community
            development loan funds (CDLFs). In total, the SBLF provided $4.0 billion to 281 community banks and 51 CDLFs in 2011. As of
            September 30, 2019, 321 institutions with aggregate investments of $3.9 billion have fully redeemed their SBLF investments
            and exited the program. For institutions that still participate in the program, CDLF securities expire by 2021 and community
            bank participants are generally expected to end their participation by 2021.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0141â0â1â376
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  11.1
                  Personnel compensation: Full-time permanent
                  
                  1
                  1
               
               
                  25.2
                  Other services from non-Federal sources
                  1
                  1
                  1
               
               
                  25.3
                  Other goods and services from Federal sources
                  2
                  1
                  1
               
               
                  41.0
                  Grants, subsidies, and contributions
                  1
                  4
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  4
                  7
                  3
               
               
                  99.5
                  Adjustment for rounding
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  5
                  7
                  3
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0141â0â1â376
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  3
                  3
                  3
               
               
                  
                     
                  
               
            
         
      
         Small Business Lending Fund Financing AccountProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4349â0â3â376
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0713
                  Payment of interest to Treasury
                  4
                  2
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  4
                  2
                  1
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  15
                  100
                  98
               
               
                  1023
                  Unobligated balances applied to repay debt
                  â15
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  
                  100
                  98
               
               
                  
                  Financing authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  138
                  16
                  39
               
               
                  1825
                  Spending authority from offsetting collections applied to repay debt
                  â34
                  â16
                  â39
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  104
                  
                  
               
               
                  1930
                  Total budgetary resources available
                  104
                  100
                  98
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  100
                  98
                  97
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  4
                  2
                  1
               
               
                  3020
                  Outlays (gross)
                  â4
                  â2
                  â1
               
               
                  
                     
                  
               
               
                  
                  Financing authority and disbursements, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  104
                  
                  
               
               
                  
                  Financing disbursements:
               
               
                  4110
                  Outlays, gross (total)
                  4
                  2
                  1
               
               
                  
                  Offsets against gross financing authority and disbursements:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources - Upward Reestimates
                  â1
                  â4
                  
               
               
                  4122
                  Interest on uninvested funds
                  â1
                  â1
                  
               
               
                  4123
                  Non-Federal sources - Principal
                  â127
                  â7
                  â36
               
               
                  4123
                  Non-Federal sources - Dividends
                  â9
                  â4
                  â3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â138
                  â16
                  â39
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  â34
                  â16
                  â39
               
               
                  4170
                  Outlays, net (mandatory)
                  â134
                  â14
                  â38
               
               
                  4180
                  Budget authority, net (total)
                  â34
                  â16
                  â39
               
               
                  4190
                  Outlays, net (total)
                  â134
                  â14
                  â38
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4349â0â3â376
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of direct loans outstanding:
               
               
                  1210
                  Outstanding, start of year
                  209
                  82
                  75
               
               
                  1251
                  Repayments: Repayments and prepayments
                  â127
                  â7
                  â36
               
               
                  1263
                  Write-offs for default: Direct loans
                  
                  
                  â39
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  82
                  75
                  
               
               
                  
                     
                  
               
            
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4349â0â3â376
                  2018 actual
                  2019 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  
                  Federal assets:
               
               
                  1101
                  Fund balances with Treasury
                  15
                  100
               
               
                  
                  Investments in U.S. securities:
               
               
                  1106
                  Receivables, net
                  1
                  4
               
               
                  
                  Net value of assets related to post-1991 direct loans receivable:
               
               
                  1401
                  Direct loans receivable, gross
                  209
                  82
               
               
                  1405
                  Allowance for subsidy cost (-)
                  â23
                  â33
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1499
                  Net present value of assets related to direct loans
                  186
                  49
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  202
                  153
               
               
                  
                  LIABILITIES:
               
               
                  2103
                  Federal liabilities: Debt
                  202
                  153
               
               
                  
                  NET POSITION:
               
               
                  3300
                  Cumulative results of operations
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  202
                  153
               
               
                  
                     
                  
               
            
         
      
         Allotment for Puerto Rico EITC Payments
         State Small Business Credit InitiativeProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0142â0â1â376
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  24
                  2
                  
               
               
                  3020
                  Outlays (gross)
                  
                  â2
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â22
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  2
                  
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  24
                  2
                  
               
               
                  3200
                  Obligated balance, end of year
                  2
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  
                  2
                  
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  
                  2
                  
               
               
                  
                     
                  
               
            
         
      
      
         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 expired on September 27, 2017, at which time States retained any funds transferred by Treasury.
      
         Social Impact Demonstration ProjectsProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0146â0â1â506
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Administrative Costs
                  1
                  2
                  2
               
               
                  0002
                  Social Impact Demonstration Projects
                  
                  29
                  5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  1
                  31
                  7
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  99
                  98
                  67
               
               
                  1930
                  Total budgetary resources available
                  99
                  98
                  67
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  98
                  67
                  60
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  1
                  1
                  30
               
               
                  3010
                  New obligations, unexpired accounts
                  1
                  31
                  7
               
               
                  3020
                  Outlays (gross)
                  â1
                  â2
                  â7
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  1
                  30
                  30
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  1
                  1
                  30
               
               
                  3200
                  Obligated balance, end of year
                  1
                  30
                  30
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  1
                  2
                  7
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  1
                  2
                  7
               
               
                  
                     
                  
               
            
         
      
      
         The Social Impact Partnerships to Pay for Results Act (SIPPRA) was included as part of the Bipartisan Budget Act of 2018 (P.L.
            115â123). SIPPRA created a ten year $100 million fund to support social impact partnership projects by state and local governments
            to support new and innovative ways to solve entrenched social problems. The program funds social programs at the state or
            local level that achieve demonstrable, measureable, and scalable results, by making payment of funds contingent on positive
            outcomes. 
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0146â0â1â506
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  11.1
                  Personnel compensation: Full-time permanent
                  
                  1
                  1
               
               
                  25.1
                  Advisory and assistance services
                  
                  5
                  6
               
               
                  25.3
                  Other goods and services from Federal sources
                  1
                  
                  
               
               
                  41.0
                  Grants, subsidies, and contributions
                  
                  25
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  1
                  31
                  7
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0146â0â1â506
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  3
                  3
                  3
               
               
                  
                     
                  
               
            
         
      
         GSE Preferred Stock Purchase AgreementsProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0125â0â1â371
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  254,051
                  254,051
                  254,051
               
               
                  1930
                  Total budgetary resources available
                  254,051
                  254,051
                  254,051
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  254,051
                  254,051
                  254,051
               
               
                  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 $191.5 billion of investment to the GSEs.  The PSPAs also require the
            GSEs to pay dividends to Treasury that are recorded as offsetting receipts and are not reflected in this expenditure account.
            Through December 31, 2019, the GSEs have paid $301.0 billion in dividend payments to Treasury on the senior preferred stock.
         
      
         GSE Mortgage-backed Securities Purchase Program AccountProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0126â0â1â371
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0010
                  Financial Agent Services
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 25.2)
                  1
                  1
                  1
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1221
                  Appropriations transferred from other acct [020â1802]
                  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
               
               
                  
                     
                  
               
            
         
      
      Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0126â0â1â371
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct loan reestimates:
               
               
                  135002
                  New Issue Bond Program SF
                  â3
                  â9
                  
               
               
                  135003
                  New Issue Bond Program MF
                  â3
                  â8
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  135999
                  Total direct loan reestimates
                  â6
                  â17
                  
               
               
                  
                     
                  
               
            
         
      
      
         The authority for the three programs displayed in this account: Fannie Mae and Freddie Mac's mortgage-backed securities purchase
            program, which purchased and then liquidated mortgage backed securities; the Temporary Credit and Liquidity Program, which
            provided liquidity to state housing financing agencies (HFAs); and the New Issue Bond Program, which purchased securities
            backed by new HFA housing bonds 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 these
            programs, which are treated as direct loans for budget execution. The subsidy amounts are estimated on a present value basis.
         
      
         State HFA Direct Loan Financing AccountProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4298â0â3â371
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0713
                  Payment of interest to Treasury
                  154
                  147
                  147
               
               
                  0742
                  Downward reestimates paid to receipt accounts
                  5
                  12
                  
               
               
                  0743
                  Interest on downward reestimates
                  2
                  6
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  161
                  165
                  147
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  42
                  44
                  44
               
               
                  1023
                  Unobligated balances applied to repay debt
                  â42
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  
                  44
                  44
               
               
                  
                  Financing authority:
               
               
                  
                  Borrowing authority, mandatory:
               
               
                  1400
                  Borrowing authority
                  7
                  
                  
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  483
                  264
                  241
               
               
                  1825
                  Spending authority from offsetting collections applied to repay debt
                  â285
                  â99
                  â94
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  198
                  165
                  147
               
               
                  1900
                  Budget authority (total)
                  205
                  165
                  147
               
               
                  1930
                  Total budgetary resources available
                  205
                  209
                  191
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  44
                  44
                  44
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  
                  1
                  1
               
               
                  3010
                  New obligations, unexpired accounts
                  161
                  165
                  147
               
               
                  3020
                  Outlays (gross)
                  â160
                  â165
                  â147
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  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
               
               
                  
                     
                  
               
               
                  
                  Financing authority and disbursements, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  205
                  165
                  147
               
               
                  
                  Financing disbursements:
               
               
                  4110
                  Outlays, gross (total)
                  160
                  165
                  147
               
               
                  
                  Offsets against gross financing authority and disbursements:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4122
                  Interest on uninvested funds
                  â5
                  â6
                  â10
               
               
                  4123
                  Non-Federal sources - Interest
                  â118
                  â110
                  â107
               
               
                  4123
                  Non-Federal sources - Principal
                  â360
                  â148
                  â124
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â483
                  â264
                  â241
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  â278
                  â99
                  â94
               
               
                  4170
                  Outlays, net (mandatory)
                  â323
                  â99
                  â94
               
               
                  4180
                  Budget authority, net (total)
                  â278
                  â99
                  â94
               
               
                  4190
                  Outlays, net (total)
                  â323
                  â99
                  â94
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4298â0â3â371
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of direct loans outstanding:
               
               
                  1210
                  Outstanding, start of year
                  4,624
                  4,264
                  4,116
               
               
                  1251
                  Repayments: Repayments and prepayments
                  â360
                  â148
                  â124
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  4,264
                  4,116
                  3,992
               
               
                  
                     
                  
               
            
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4298â0â3â371
                  2018 actual
                  2019 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  1101
                  Federal assets: Fund balances with Treasury
                  42
                  45
               
               
                  
                  Net value of assets related to post-1991 direct loans receivable:
               
               
                  1401
                  Direct loans receivable, gross
                  4,624
                  4,264
               
               
                  1405
                  Allowance for subsidy cost (-)
                  â630
                  â582
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1499
                  Net present value of assets related to direct loans
                  3,994
                  3,682
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  4,036
                  3,727
               
               
                  
                  LIABILITIES:
               
               
                  
                  Federal liabilities:
               
               
                  2103
                  Debt
                  4,036
                  3,709
               
               
                  2105
                  Other
                  
                  18
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total liabilities
                  4,036
                  3,727
               
               
                  
                  NET POSITION:
               
               
                  3300
                  Cumulative results of operations
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  4,036
                  3,727
               
               
                  
                     
                  
               
            
         
      
      Trust Funds
         Capital Magnet Fund, Community Development Financial InstitutionsSpecial and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â8524â0â7â451
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  10
                  8
                  9
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1130
                  Affordable Housing Allocation, Capital Magnet Fund
                  132
                  162
                  132
               
               
                  
                  Proposed:
               
               
                  1230
                  Affordable Housing Allocation, Capital Magnet Fund
                  
                  
                  â132
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total receipts
                  132
                  162
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  142
                  170
                  9
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  Capital Magnet Fund, Community Development Financial Institutions
                  â132
                  â162
                  â132
               
               
                  2103
                  Capital Magnet Fund, Community Development Financial Institutions
                  â10
                  â8
                  â9
               
               
                  2132
                  Capital Magnet Fund, Community Development Financial Institutions
                  8
                  9
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Total current law appropriations
                  â134
                  â161
                  â141
               
               
                  
                  Proposed:
               
               
                  2201
                  Capital Magnet Fund, Community Development Financial Institutions
                  
                  
                  132
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total appropriations
                  â134
                  â161
                  â9
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  8
                  9
                  
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â8524â0â7â451
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  CDFI Allocations
                  142
                  131
                  160
               
               
                  0002
                  CMF Administration
                  2
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  144
                  133
                  162
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  141
                  132
                  160
               
               
                  1033
                  Recoveries of prior year paid obligations
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  142
                  132
                  160
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  132
                  162
                  132
               
               
                  1203
                  Appropriation (previously unavailable)(special or trust)
                  10
                  8
                  9
               
               
                  1232
                  Appropriations and/or unobligated balance of appropriations temporarily reduced
                  â8
                  â9
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  134
                  161
                  141
               
               
                  1930
                  Total budgetary resources available
                  276
                  293
                  301
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  132
                  160
                  139
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  1
                  4
                  4
               
               
                  3010
                  New obligations, unexpired accounts
                  144
                  133
                  162
               
               
                  3020
                  Outlays (gross)
                  â141
                  â133
                  â162
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  4
                  4
                  4
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  1
                  4
                  4
               
               
                  3200
                  Obligated balance, end of year
                  4
                  4
                  4
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  134
                  161
                  141
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  133
                  8
                  9
               
               
                  4101
                  Outlays from mandatory balances
                  8
                  125
                  153
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  141
                  133
                  162
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4123
                  Non-Federal sources
                  â1
                  
                  
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4143
                  Recoveries of prior year paid obligations, unexpired accounts
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  134
                  161
                  141
               
               
                  4170
                  Outlays, net (mandatory)
                  140
                  133
                  162
               
               
                  4180
                  Budget authority, net (total)
                  134
                  161
                  141
               
               
                  4190
                  Outlays, net (total)
                  140
                  133
                  162
               
               
                  
                     
                  
               
            
         
      
      Summary of Budget Authority and Outlays (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  Enacted/requested:
               
               
                  
                  Budget Authority
                  134
                  161
                  141
               
               
                  
                  Outlays
                  140
                  133
                  162
               
               
                  Legislative proposal, subject to PAYGO:
               
               
                  
                  Budget Authority
                  
                  
                  â132
               
               
                  Total:
               
               
                  
                  Budget Authority
                  134
                  161
                  9
               
               
                  
                  Outlays
                  140
                  133
                  162
               
               
                  
                     
                  
               
            
         
      
      
         The Capital Magnet Fund (CMF) provides financial assistance grants to Community Development Financial Institutions 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) (P.L. 110â289),
            which directed the program to be funded from assessments on Fannie Mae and Freddie Mac (the GSEs). The 2021 Budget includes
            a proposal to eliminate new funding for CMF. 
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â8524â0â7â451
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  11.1
                  Personnel compensation: Full-time permanent
                  
                  1
                  1
               
               
                  25.1
                  Advisory and assistance services
                  1
                  1
                  1
               
               
                  41.0
                  Grants, subsidies, and contributions
                  143
                  131
                  160
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  144
                  133
                  162
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â8524â0â7â451
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  3
                  6
                  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
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  CDFI Allocations
                  
                  
                  â160
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  
                  
                  â160
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  
                  
                  â132
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  â132
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  
                  
                  28
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  
                  â160
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  
                  
                  â160
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3200
                  Obligated balance, end of year
                  
                  
                  â160
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  â132
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  â132
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â8524â4â7â451
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  
                  
                  â3
               
               
                  
                     
                  
               
            
         
      
         Gifts and BequestsProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â8790â0â7â803
                  2019 actual
                  2020 est.
                  2021 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 NetworkFederal 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 $12,000 for official reception and representation expenses; and for assistance to Federal law enforcement
            agencies, with or without reimbursement, $126,963,000, of which not to exceed $34,335,000 shall remain available until September 30, 2023.
      (Department of the Treasury Appropriations Act, 2020.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0173â0â1â751
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  BSA administration and Analysis
                  129
                  127
                  129
               
               
                  0801
                  Reimbursable program activity
                  2
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  131
                  128
                  130
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  38
                  27
                  28
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  118
                  126
                  127
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  1
                  3
                  3
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  2
                  3
                  3
               
               
                  1900
                  Budget authority (total)
                  120
                  129
                  130
               
               
                  1930
                  Total budgetary resources available
                  158
                  156
                  158
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  27
                  28
                  28
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  48
                  57
                  77
               
               
                  3010
                  New obligations, unexpired accounts
                  131
                  128
                  130
               
               
                  3020
                  Outlays (gross)
                  â120
                  â108
                  â126
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  57
                  77
                  81
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â1
                  â1
                  â1
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â1
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  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
                  47
                  56
                  76
               
               
                  3200
                  Obligated balance, end of year
                  56
                  76
                  80
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  120
                  129
                  130
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  66
                  74
                  75
               
               
                  4011
                  Outlays from discretionary balances
                  54
                  34
                  51
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  120
                  108
                  126
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â1
                  â3
                  â3
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  118
                  126
                  127
               
               
                  4080
                  Outlays, net (discretionary)
                  119
                  105
                  123
               
               
                  4180
                  Budget authority, net (total)
                  118
                  126
                  127
               
               
                  4190
                  Outlays, net (total)
                  119
                  105
                  123
               
               
                  
                     
                  
               
            
         
      
      
         The Federal Crimes Enforcement Network (FinCEN) safeguards the financial system from illicit use, combats money laundering,
            and promotes national security through the strategic use of financial authorities and the collection, analysis, and dissemination
            of financial intelligence. FinCEN carries out its mission by developing and issuing regulations under the Bank Secrecy Act
            (BSA); enforcing compliance with the BSA in partnership with law enforcement and other regulatory partners; receiving and
            maintaining financial transaction data; analyzing and disseminating financial intelligence for law enforcement purposes; to
            serving as the U.S. Financial Intelligence Unit (FIU) and maintaining a network of information sharing with over 150 FIU partner
            countries.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0173â0â1â751
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  35
                  41
                  47
               
               
                  11.5
                  Other personnel compensation
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  36
                  42
                  48
               
               
                  12.1
                  Civilian personnel benefits
                  11
                  12
                  14
               
               
                  21.0
                  Travel and transportation of persons
                  1
                  1
                  1
               
               
                  23.1
                  Rental payments to GSA
                  4
                  5
                  5
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  2
                  2
                  2
               
               
                  25.1
                  Advisory and assistance services
                  2
                  2
                  2
               
               
                  25.2
                  Other services from non-Federal sources
                  49
                  44
                  36
               
               
                  25.3
                  Other goods and services from Federal sources
                  13
                  8
                  10
               
               
                  25.7
                  Operation and maintenance of equipment
                  9
                  9
                  9
               
               
                  31.0
                  Equipment
                  2
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  129
                  127
                  129
               
               
                  99.0
                  Reimbursable obligations
                  1
                  1
                  1
               
               
                  99.5
                  Adjustment for rounding
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  131
                  128
                  130
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0173â0â1â751
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  271
                  300
                  345
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  2
                  1
                  1
               
               
                  
                     
                  
               
            
         
      
         Fiscal ServiceFederal Funds
         Salaries and ExpensesFor necessary expenses of operations of the Bureau of the Fiscal Service, $360,200,000; of which not  less than $10,000,000, to remain available until September 30, 2023, is for expenses associated with the redemption of matured
               savings bonds that have not been redeemed; of which not to exceed $8,000,000, to remain available until September 30, 2023, 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.
      (Department of the Treasury Appropriations Act, 2020.)
      Special and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0520â0â1â803
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  1
                  2
                  
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1130
                  Debt Collection, Non-federal Receipts
                  200
                  170
                  176
               
               
                  1140
                  Debt Collection Improvement Fund, Federal Receipts
                  24
                  29
                  29
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1199
                  Total current law receipts
                  224
                  199
                  205
               
               
                  
                  Proposed:
               
               
                  1230
                  Debt Collection, Non-federal Receipts
                  
                  
                  22
               
               
                  1230
                  Debt Collection, Non-federal Receipts
                  
                  
                  6
               
               
                  1240
                  Debt Collection Improvement Fund, Federal Receipts
                  
                  
                  96
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1299
                  Total proposed receipts
                  
                  
                  124
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total receipts
                  224
                  199
                  329
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  225
                  201
                  329
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  Salaries and Expenses
                  â224
                  â201
                  â203
               
               
                  2103
                  Salaries and Expenses
                  â2
                  â2
                  â2
               
               
                  2132
                  Salaries and Expenses
                  2
                  2
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Total current law appropriations
                  â224
                  â201
                  â205
               
               
                  
                  Proposed:
               
               
                  2201
                  Salaries and Expenses
                  
                  
                  â22
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total appropriations
                  â224
                  â201
                  â227
               
               
                  5098
                  Rounding adjustment
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  2
                  
                  102
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0520â0â1â803
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Collections
                  42
                  38
                  41
               
               
                  0002
                  Debt Collection
                  205
                  201
                  203
               
               
                  0005
                  Accounting and Reporting
                  94
                  99
                  103
               
               
                  0006
                  Payments
                  123
                  123
                  122
               
               
                  0007
                  Retail Securities Services
                  55
                  58
                  61
               
               
                  0009
                  Wholesale Securities Services
                  24
                  22
                  23
               
               
                  0010
                  Matured Unreedeemed Debt
                  
                  17
                  13
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  543
                  558
                  566
               
               
                  0801
                  Salaries and Expenses (Reimbursable)
                  181
                  199
                  177
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  724
                  757
                  743
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  72
                  91
                  99
               
               
                  1001
                  Discretionary unobligated balance brought fwd, Oct 1
                  9
                  8
                  
               
               
                  1012
                  Unobligated balance transfers between expired and unexpired accounts
                  1
                  
                  
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  8
                  
                  
               
               
                  1022
                  Capital transfer of unobligated balances to general fund
                  â4
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  77
                  91
                  99
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  338
                  365
                  360
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Special Fund 20â5445
                  224
                  201
                  203
               
               
                  1203
                  Appropriation (previously unavailable)(special or trust)
                  2
                  2
                  2
               
               
                  1232
                  Appropriations and/or unobligated balance of appropriations temporarily reduced
                  â2
                  â2
                  
               
               
                  1240
                  Capital transfer of appropriations to general fund
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  223
                  201
                  205
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  173
                  199
                  177
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  8
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  181
                  199
                  177
               
               
                  1900
                  Budget authority (total)
                  742
                  765
                  742
               
               
                  1930
                  Total budgetary resources available
                  819
                  856
                  841
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â4
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  91
                  99
                  98
               
               
                  
                  Special and non-revolving trust funds:
               
               
                  1951
                  Unobligated balance expiring
                  3
                  
                  
               
               
                  1952
                  Expired unobligated balance, start of year
                  8
                  
                  
               
               
                  1953
                  Expired unobligated balance, end of year
                  3
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  90
                  99
                  143
               
               
                  3010
                  New obligations, unexpired accounts
                  724
                  757
                  743
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  6
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â703
                  â713
                  â733
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â8
                  
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â10
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  99
                  143
                  153
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â13
                  â10
                  â10
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â8
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  11
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â10
                  â10
                  â10
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  77
                  89
                  133
               
               
                  3200
                  Obligated balance, end of year
                  89
                  133
                  143
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  519
                  564
                  537
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  455
                  435
                  415
               
               
                  4011
                  Outlays from discretionary balances
                  54
                  71
                  113
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  509
                  506
                  528
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â185
                  â199
                  â177
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â185
                  â199
                  â177
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â8
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  12
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  4
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  338
                  365
                  360
               
               
                  4080
                  Outlays, net (discretionary)
                  324
                  307
                  351
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  223
                  201
                  205
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  124
                  147
                  148
               
               
                  4101
                  Outlays from mandatory balances
                  70
                  60
                  57
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  194
                  207
                  205
               
               
                  4180
                  Budget authority, net (total)
                  561
                  566
                  565
               
               
                  4190
                  Outlays, net (total)
                  518
                  514
                  556
               
               
                  
                     
                  
               
            
         
      
      Summary of Budget Authority and Outlays (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  Enacted/requested:
               
               
                  
                  Budget Authority
                  561
                  566
                  565
               
               
                  
                  Outlays
                  518
                  514
                  556
               
               
                  Legislative proposal, subject to PAYGO:
               
               
                  
                  Budget Authority
                  
                  
                  22
               
               
                  
                  Outlays
                  
                  
                  16
               
               
                  Total:
               
               
                  
                  Budget Authority
                  561
                  566
                  587
               
               
                  
                  Outlays
                  518
                  514
                  572
               
               
                  
                     
                  
               
            
         
      
      
         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.  The Fiscal Service engages in efforts
            to streamline the Government's audit processes, and to reduce intra-governmental accounting differences that stand in the
            way of a clean audit opinion on the Financial Report of the U.S. Government.  The Fiscal Service has set ambitious goals for
            all-electronic transactions between the bureau, Federal agencies and the public to improve efficiency, security and enable
            the application of higher levels of automation, such as robotics and artificial intelligence.  
         
         The Budget ensures the viability of the Government's National Financial Critical Infrastructure (NFCI) that finances Federal
            operations, collects revenue, disburses payments, and reports on the Government's financial position. Included in the Budget
            are resources to improve the accuracy and availability of financial information, implement new, innovative financial practices,
            strengthen the resiliency of our infrastructure, and enhance the customer value and experience.  Because of Fiscal Service's
            central role in Government-wide financial operations, the Budget supports Treasury's leadership in transforming Federal financial
            management to become more efficient, more accurate and deliver better service to citizens.  The Budget also strengthens Fiscal
            Service's cybersecurity posture and supports Treasury's efforts to help Americans identify and recover their savings bonds
            that have matured but remain unredeemed. 
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0520â0â1â803
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  177
                  187
                  192
               
               
                  11.5
                  Other personnel compensation
                  5
                  6
                  6
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  182
                  193
                  198
               
               
                  12.1
                  Civilian personnel benefits
                  62
                  69
                  71
               
               
                  21.0
                  Travel and transportation of persons
                  3
                  3
                  3
               
               
                  23.1
                  Rental payments to GSA
                  23
                  23
                  26
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  17
                  17
                  17
               
               
                  25.1
                  Advisory and assistance services
                  68
                  63
                  66
               
               
                  25.2
                  Other services from non-Federal sources
                  24
                  19
                  20
               
               
                  25.3
                  Other goods and services from Federal sources
                  148
                  155
                  149
               
               
                  25.4
                  Operation and maintenance of facilities
                  2
                  2
                  2
               
               
                  25.7
                  Operation and maintenance of equipment
                  7
                  7
                  7
               
               
                  26.0
                  Supplies and materials
                  3
                  3
                  3
               
               
                  31.0
                  Equipment
                  4
                  4
                  4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  543
                  558
                  566
               
               
                  99.0
                  Reimbursable obligations
                  181
                  199
                  177
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  724
                  757
                  743
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0520â0â1â803
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  1,861
                  1,960
                  1,985
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  11
                  9
                  9
               
               
                  
                     
                  
               
            
         
      
         Salaries and Expenses
         (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0520â4â1â803
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0002
                  Debt Collection
                  
                  
                  22
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  
                  
                  22
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 25.3)
                  
                  
                  22
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Special Fund 20â5445
                  
                  
                  22
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  22
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  
                  22
               
               
                  3020
                  Outlays (gross)
                  
                  
                  â16
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  
                  
                  6
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3200
                  Obligated balance, end of year
                  
                  
                  6
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  22
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  16
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  22
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  16
               
               
                  
                     
                  
               
            
         
      
      
         The Budget proposes legislation to allow Fiscal Service to recover its costs of collecting delinquent tax debt directly from
            levy collections, rather than from IRS direct appropriation. This would reduce administrative and overhead costs for both
            Fiscal Service and the IRS.
         
         For more information on this and other debt collection proposals, please consult the Payment Integrity chapter of the Analytical
            Perspectives and the Debt Collection section of the Major Savings and Reform Volume. 
         
      
         Reimbursements to Federal Reserve BanksProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0562â0â1â803
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Reimbursements to Federal Reserve Banks (Direct)
                  155
                  171
                  177
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 25.2)
                  155
                  171
                  177
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  8
                  
                  
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  147
                  171
                  177
               
               
                  1930
                  Total budgetary resources available
                  155
                  171
                  177
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  37
                  47
                  47
               
               
                  3010
                  New obligations, unexpired accounts
                  155
                  171
                  177
               
               
                  3020
                  Outlays (gross)
                  â137
                  â171
                  â171
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â8
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  47
                  47
                  53
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  37
                  47
                  47
               
               
                  3200
                  Obligated balance, end of year
                  47
                  47
                  53
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  147
                  171
                  177
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  100
                  125
                  128
               
               
                  4101
                  Outlays from mandatory balances
                  37
                  46
                  43
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  137
                  171
                  171
               
               
                  4180
                  Budget authority, net (total)
                  147
                  171
                  177
               
               
                  4190
                  Outlays, net (total)
                  137
                  171
                  171
               
               
                  
                     
                  
               
            
         
      
      
         This Fund was established by the Treasury, Postal Service, and General Government Appropriations Act of 1991 (P.L. 101â509,
            104 Stat. 1389, 1394) as a permanent, indefinite appropriation to reimburse the Federal Reserve Banks for acting as fiscal
            agents of the Federal Government in support of financing the public debt.
         
      
         Payment to the Resolution Funding CorporationProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1851â0â1â908
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payment to the Resolution Funding Corporation (Direct)
                  2,628
                  2,445
                  1,367
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  2,628
                  2,445
                  1,367
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  2,628
                  2,445
                  1,367
               
               
                  1930
                  Total budgetary resources available
                  2,628
                  2,445
                  1,367
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  2,628
                  2,445
                  1,367
               
               
                  3020
                  Outlays (gross)
                  â2,628
                  â2,445
                  â1,367
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  2,628
                  2,445
                  1,367
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  2,628
                  2,445
                  1,367
               
               
                  4180
                  Budget authority, net (total)
                  2,628
                  2,445
                  1,367
               
               
                  4190
                  Outlays, net (total)
                  2,628
                  2,445
                  1,367
               
               
                  
                     
                  
               
            
         
      
      
         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 have included REFCORP investment income, proceeds from the sale
            of assets or warrants acquired by the RTC, and annual contributions by the Federal Home Loan Banks. Indefinite, mandatory
            funds appropriated to the Treasury are primarily used to meet any shortfall.
         
      
         Hope Reserve FundSpecial and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5581â0â2â371
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  1
                  1
                  1
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5581â0â2â371
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  86
                  86
                  86
               
               
                  1930
                  Total budgetary resources available
                  86
                  86
                  86
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  86
                  86
                  86
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  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 FundProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1884â0â1â803
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Federal Reserve Bank services
                  604
                  623
                  646
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 25.2)
                  604
                  623
                  646
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  58
                  
                  
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  546
                  623
                  646
               
               
                  1930
                  Total budgetary resources available
                  604
                  623
                  646
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  148
                  157
                  157
               
               
                  3010
                  New obligations, unexpired accounts
                  604
                  623
                  646
               
               
                  3020
                  Outlays (gross)
                  â537
                  â623
                  â638
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â58
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  157
                  157
                  165
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  148
                  157
                  157
               
               
                  3200
                  Obligated balance, end of year
                  157
                  157
                  165
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  546
                  623
                  646
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  389
                  467
                  484
               
               
                  4101
                  Outlays from mandatory balances
                  148
                  156
                  154
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  537
                  623
                  638
               
               
                  4180
                  Budget authority, net (total)
                  546
                  623
                  646
               
               
                  4190
                  Outlays, net (total)
                  537
                  623
                  638
               
               
                  
                     
                  
               
            
         
      
      
         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, when directed by
            the Secretary of the Treasury in accordance with 12 U.S.C. 391, in their capacity as depositaries and fiscal agents for the
            United States.
         
      
         Payment of Government Losses in ShipmentProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1710â0â1â803
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payment of Government Losses in Shipment (Direct)
                  1
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 42.0)
                  1
                  2
                  2
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  1
                  2
                  2
               
               
                  1930
                  Total budgetary resources available
                  1
                  2
                  2
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  1
                  2
                  2
               
               
                  3020
                  Outlays (gross)
                  â1
                  â2
                  â2
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  1
                  2
                  2
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  1
                  2
                  2
               
               
                  4180
                  Budget authority, net (total)
                  1
                  2
                  2
               
               
                  4190
                  Outlays, net (total)
                  1
                  2
                  2
               
               
                  
                     
                  
               
            
         
      
      
         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 ServicesProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1802â0â1â803
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Financial agent services
                  837
                  848
                  864
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 25.2)
                  837
                  848
                  864
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  
                  
                  14
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  15
                  15
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  15
                  15
                  14
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  823
                  848
                  864
               
               
                  1220
                  Appropriations transferred to other accts [020â0126]
                  â1
                  â1
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  822
                  847
                  863
               
               
                  1930
                  Total budgetary resources available
                  837
                  862
                  877
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  
                  14
                  13
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  67
                  69
                  70
               
               
                  3010
                  New obligations, unexpired accounts
                  837
                  848
                  864
               
               
                  3020
                  Outlays (gross)
                  â820
                  â832
                  â852
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â15
                  â15
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  69
                  70
                  82
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  67
                  69
                  70
               
               
                  3200
                  Obligated balance, end of year
                  69
                  70
                  82
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  822
                  847
                  863
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  753
                  763
                  639
               
               
                  4101
                  Outlays from mandatory balances
                  67
                  69
                  213
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  820
                  832
                  852
               
               
                  4180
                  Budget authority, net (total)
                  822
                  847
                  863
               
               
                  4190
                  Outlays, net (total)
                  820
                  832
                  852
               
               
                  
                     
                  
               
            
         
      
      
         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 FundsProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1860â0â1â908
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Interest of uninvested funds
                  39
                  48
                  48
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 43.0)
                  39
                  48
                  48
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  39
                  48
                  48
               
               
                  1930
                  Total budgetary resources available
                  39
                  48
                  48
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  62
                  88
                  88
               
               
                  3010
                  New obligations, unexpired accounts
                  39
                  48
                  48
               
               
                  3020
                  Outlays (gross)
                  â13
                  â48
                  â48
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  88
                  88
                  88
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  62
                  88
                  88
               
               
                  3200
                  Obligated balance, end of year
                  88
                  88
                  88
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  39
                  48
                  48
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  13
                  48
                  48
               
               
                  4180
                  Budget authority, net (total)
                  39
                  48
                  48
               
               
                  4190
                  Outlays, net (total)
                  13
                  48
                  48
               
               
                  
                     
                  
               
            
         
      
      
         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 StatesProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1877â0â1â908
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Federal interest liabilities to States
                  
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 25.2)
                  
                  1
                  1
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1033
                  Recoveries of prior year paid obligations
                  1
                  
                  
               
               
                  1037
                  Unobligated balance of appropriations withdrawn
                  â1
                  
                  
               
               
                  
                  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
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources:
                  â1
                  
                  
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4143
                  Recoveries of prior year paid obligations, unexpired accounts
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  
                  1
                  1
               
               
                  4170
                  Outlays, net (mandatory)
                  â1
                  1
                  1
               
               
                  4180
                  Budget authority, net (total)
                  
                  1
                  1
               
               
                  4190
                  Outlays, net (total)
                  â1
                  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 AccountsProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1880â0â1â908
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Interest paid to credit financing accounts
                  7,122
                  11,948
                  12,098
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 43.0)
                  7,122
                  11,948
                  12,098
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  7,122
                  11,948
                  12,098
               
               
                  1930
                  Total budgetary resources available
                  7,122
                  11,948
                  12,098
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  7,122
                  11,948
                  12,098
               
               
                  3020
                  Outlays (gross)
                  â7,122
                  â11,948
                  â12,098
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  7,122
                  11,948
                  12,098
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  7,122
                  11,948
                  12,098
               
               
                  4180
                  Budget authority, net (total)
                  7,122
                  11,948
                  12,098
               
               
                  4190
                  Outlays, net (total)
                  7,122
                  11,948
                  12,098
               
               
                  
                     
                  
               
            
         
      
      
         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 ActsProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1895â0â1â808
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Claims for damages
                  19
                  1
                  1
               
               
                  0003
                  Claims for contract disputes
                  397
                  240
                  240
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0091
                  Total claims adjudicated administratively
                  416
                  241
                  241
               
               
                  0101
                  Judgments, Court of Claims
                  716
                  843
                  843
               
               
                  0102
                  Judgments, U.S. courts
                  574
                  618
                  618
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0191
                  Total court judgments
                  1,290
                  1,461
                  1,461
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 42.0)
                  1,706
                  1,702
                  1,702
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  1,706
                  1,702
                  1,702
               
               
                  1930
                  Total budgetary resources available
                  1,706
                  1,702
                  1,702
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  130
                  14
                  
               
               
                  3010
                  New obligations, unexpired accounts
                  1,706
                  1,702
                  1,702
               
               
                  3020
                  Outlays (gross)
                  â1,822
                  â1,716
                  â1,702
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  14
                  
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  130
                  14
                  
               
               
                  3200
                  Obligated balance, end of year
                  14
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  1,706
                  1,702
                  1,702
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  1,693
                  1,702
                  1,702
               
               
                  4101
                  Outlays from mandatory balances
                  129
                  14
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  1,822
                  1,716
                  1,702
               
               
                  4180
                  Budget authority, net (total)
                  1,706
                  1,702
                  1,702
               
               
                  4190
                  Outlays, net (total)
                  1,822
                  1,716
                  1,702
               
               
                  
                     
                  
               
            
         
      
      Summary of Budget Authority and Outlays (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  Enacted/requested:
               
               
                  
                  Budget Authority
                  1,706
                  1,702
                  1,702
               
               
                  
                  Outlays
                  1,822
                  1,716
                  1,702
               
               
                  Legislative proposal, subject to PAYGO:
               
               
                  
                  Budget Authority
                  
                  
                  â3
               
               
                  
                  Outlays
                  
                  
                  â3
               
               
                  Total:
               
               
                  
                  Budget Authority
                  1,706
                  1,702
                  1,699
               
               
                  
                  Outlays
                  1,822
                  1,716
                  1,699
               
               
                  
                     
                  
               
            
         
      
      
         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. Public Law 95â26 authorized a permanent, indefinite appropriation to pay certain judgments from the general fund of
            the Treasury.
         
      
         Claims, Judgments, and Relief Acts
         (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1895â4â1â808
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0102
                  Judgments, U.S. courts
                  
                  
                  â3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0191
                  Total court judgments
                  
                  
                  â3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 42.0)
                  
                  
                  â3
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  
                  â3
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  â3
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  
                  â3
               
               
                  3020
                  Outlays (gross)
                  
                  
                  3
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  â3
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  â3
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  â3
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  â3
               
               
                  
                     
                  
               
            
         
      
      
         The Budget proposes to reform medical liability and reduce defensive medicine beginning in 2021 by implementing a set of provisions
            to reduce the number of high dollar awards, limit liability, reduce provider burden, promote evidence-based practices, and
            strengthen the physician-patient relationship. These reforms are expected to reduce healthcare costs for all Americans and
            reduce health insurance premiums.
         
      
         Restitution of Forgone InterestProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1875â0â1â908
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Restitution of Forgone Interest (Direct)
                  2,371
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 43.0)
                  2,371
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  2,371
                  
                  
               
               
                  1930
                  Total budgetary resources available
                  2,371
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  
                  696
                  
               
               
                  3010
                  New obligations, unexpired accounts
                  2,371
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â1,675
                  â696
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  696
                  
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  
                  696
                  
               
               
                  3200
                  Obligated balance, end of year
                  696
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  2,371
                  
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  1,675
                  
                  
               
               
                  4101
                  Outlays from mandatory balances
                  
                  696
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  1,675
                  696
                  
               
               
                  4180
                  Budget authority, net (total)
                  2,371
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  1,675
                  696
                  
               
               
                  
                     
                  
               
            
         
      
      
         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 OffsetSpecial and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5688â0â2â376
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  2
                  1
                  3
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1110
                  Antidumping and Countervailing Duties, Continued Dumping and Subsidy Offset
                  16
                  55
                  14
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  18
                  56
                  17
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  Continued Dumping and Subsidy Offset
                  â16
                  â55
                  â14
               
               
                  2103
                  Continued Dumping and Subsidy Offset
                  â2
                  â1
                  â3
               
               
                  2132
                  Continued Dumping and Subsidy Offset
                  1
                  3
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Total current law appropriations
                  â17
                  â53
                  â17
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total appropriations
                  â17
                  â53
                  â17
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  1
                  3
                  
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5688â0â2â376
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Continued dumping and subsidy offset
                  23
                  16
                  55
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  23
                  16
                  55
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  123
                  117
                  154
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  16
                  55
                  14
               
               
                  1203
                  Appropriation (previously unavailable)(special or trust)
                  2
                  1
                  3
               
               
                  1232
                  Appropriations and/or unobligated balance of appropriations temporarily reduced
                  â1
                  â3
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  17
                  53
                  17
               
               
                  1930
                  Total budgetary resources available
                  140
                  170
                  171
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  117
                  154
                  116
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  23
                  16
                  55
               
               
                  3020
                  Outlays (gross)
                  â23
                  â16
                  â55
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  17
                  53
                  17
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  23
                  16
                  55
               
               
                  4180
                  Budget authority, net (total)
                  17
                  53
                  17
               
               
                  4190
                  Outlays, net (total)
                  23
                  16
                  55
               
               
                  
                     
                  
               
            
         
      
      
         The Bureau of Customs and Border Protection, Department of Homeland Security (CBP), 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 CBP, through the Treasury, distributes certain of 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 FundProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4109â0â3â803
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0801
                  Check Forgery Insurance Fund (Reimbursable)
                  4
                  5
                  5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 42.0)
                  4
                  5
                  5
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  6
                  6
                  6
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  4
                  5
                  5
               
               
                  1900
                  Budget authority (total)
                  4
                  5
                  5
               
               
                  1930
                  Total budgetary resources available
                  10
                  11
                  11
               
               
                  
                  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
                  4
                  5
                  5
               
               
                  3020
                  Outlays (gross)
                  â4
                  â5
                  â5
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  4
                  5
                  5
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  5
                  5
               
               
                  4101
                  Outlays from mandatory balances
                  4
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  4
                  5
                  5
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4123
                  Non-Federal sources
                  â4
                  â5
                  â5
               
               
                  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.
         
         Public Law 108â447 expanded the use of the Fund to include payments made via electronic funds transfer. A technical correction
            to the Fund's statutes to ensure and clarify that the Fund can be utilized as a funding source for relief of administrative
            disbursing errors was enacted by P.L. 110â161, Division D, section 119.
         
      
      Trust Funds
         Cheyenne River Sioux Tribe Terrestrial Wildlife Habitat Restoration Trust FundSpecial and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â8209â0â7â306
                  2019 actual
                  2020 est.
                  2021 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
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Cheyenne River Sioux Tribe Terrestrial Wildlife Habitat Restorat (Direct)
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 43.0)
                  1
                  1
                  1
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  1
                  1
                  1
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  1
                  1
                  1
               
               
                  1930
                  Total budgetary resources available
                  2
                  2
                  2
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  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:
               
               
                  4101
                  Outlays from mandatory balances
                  1
                  1
                  1
               
               
                  4180
                  Budget authority, net (total)
                  1
                  1
                  1
               
               
                  4190
                  Outlays, net (total)
                  1
                  1
                  1
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5000
                  Total investments, SOY: Federal securities: Par value
                  61
                  61
                  61
               
               
                  5001
                  Total investments, EOY: Federal securities: Par value
                  61
                  61
                  61
               
               
                  
                     
                  
               
            
         
      
      
         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 FundSpecial and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â8625â0â7â452
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  12
                  20
                  21
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1110
                  Administrative and Civil Penalties, Gulf Coast Restoration Trust Fund
                  303
                  304
                  303
               
               
                  1140
                  Earnings on Investments, Gulf Coast Restoration Trust Fund
                  20
                  36
                  27
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1199
                  Total current law receipts
                  323
                  340
                  330
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total receipts
                  323
                  340
                  330
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  335
                  360
                  351
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  Gulf Coast Restoration Trust Fund
                  â324
                  â340
                  â331
               
               
                  2103
                  Gulf Coast Restoration Trust Fund
                  â11
                  â19
                  â20
               
               
                  2132
                  Gulf Coast Restoration Trust Fund
                  20
                  20
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Total current law appropriations
                  â315
                  â339
                  â351
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total appropriations
                  â315
                  â339
                  â351
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  20
                  21
                  
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â8625â0â7â452
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Direct Component
                  118
                  65
                  65
               
               
                  0002
                  Comprehensive Plan Component
                  12
                  48
                  46
               
               
                  0003
                  Oil Spill Restoration Impact Component
                  94
                  49
                  49
               
               
                  0004
                  NOAA RESTORE Act Science Program
                  6
                  6
                  7
               
               
                  0005
                  Centers of Excellence Research Grants
                  10
                  8
                  8
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  240
                  176
                  175
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  957
                  1,033
                  1,196
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  958
                  1,033
                  1,196
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  324
                  340
                  331
               
               
                  1203
                  Appropriation (previously unavailable)(special or trust)
                  11
                  19
                  20
               
               
                  1232
                  Appropriations and/or unobligated balance of appropriations temporarily reduced
                  â20
                  â20
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  315
                  339
                  351
               
               
                  1900
                  Budget authority (total)
                  315
                  339
                  351
               
               
                  1930
                  Total budgetary resources available
                  1,273
                  1,372
                  1,547
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  1,033
                  1,196
                  1,372
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  310
                  461
                  449
               
               
                  3010
                  New obligations, unexpired accounts
                  240
                  176
                  175
               
               
                  3020
                  Outlays (gross)
                  â88
                  â188
                  â171
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  461
                  449
                  453
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  310
                  461
                  449
               
               
                  3200
                  Obligated balance, end of year
                  461
                  449
                  453
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  315
                  339
                  351
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  88
                  188
                  171
               
               
                  4180
                  Budget authority, net (total)
                  315
                  339
                  351
               
               
                  4190
                  Outlays, net (total)
                  88
                  188
                  171
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5000
                  Total investments, SOY: Federal securities: Par value
                  1,284
                  1,545
                  1,748
               
               
                  5001
                  Total investments, EOY: Federal securities: Par value
                  1,545
                  1,748
                  1,908
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  41.0
                  Grants, subsidies, and contributions
                  128
                  73
                  73
               
               
                  94.0
                  Financial transfers
                  112
                  103
                  102
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  240
                  176
                  175
               
               
                  
                     
                  
               
            
         
      
         Federal Financing BankFederal Funds
         Federal Financing BankProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4521â0â4â803
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0801
                  Administrative Expenses
                  12
                  13
                  13
               
               
                  0802
                  Interest on borrowings from Treasury
                  1,839
                  1,865
                  1,928
               
               
                  0803
                  Interest on borrowings from CRSDF
                  296
                  237
                  192
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  2,147
                  2,115
                  2,133
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  624
                  2,082
                  4,327
               
               
                  1023
                  Unobligated balances applied to repay debt
                  â1,530
                  â1,547
                  â1,208
               
               
                  1028
                  FFB: Agency or guaranteed principal received in excess of principal repaid to the Fiscal Service
                  2,564
                  3,512
                  676
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  1,658
                  4,047
                  3,795
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  2,571
                  2,395
                  2,237
               
               
                  1930
                  Total budgetary resources available
                  4,229
                  6,442
                  6,032
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  2,082
                  4,327
                  3,899
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  1
                  1
                  1
               
               
                  3010
                  New obligations, unexpired accounts
                  2,147
                  2,115
                  2,133
               
               
                  3020
                  Outlays (gross)
                  â2,147
                  â2,115
                  â2,133
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  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
                  2,571
                  2,395
                  2,237
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  2,146
                  2,115
                  2,133
               
               
                  4101
                  Outlays from mandatory balances
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  2,147
                  2,115
                  2,133
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources
                  â2,571
                  â2,395
                  â2,237
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  â424
                  â280
                  â104
               
               
                  
                     
                  
               
            
         
      
      
         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 of 1990 agencies finance such loan programs through direct loan financing accounts that borrow directly from the
            Treasury. The FFB finances these Federal direct loans to the public which are fully guaranteed by a Federal agency. FFB loans
            are also used to finance 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 the 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.
         
         In 2019, FFB's net inflows were $337 million. In addition to its authority to borrow from the Treasury (Fiscal Service), 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 tables show (1) the annual net lending by the FFB by agency and program and the amount outstanding at the end
            of each year and (2) principal repayments from the borrower in excess of principal repaid to the Fiscal Service each year.
         
         NET LENDING AND LOANS OUTSTANDING, END OF YEAR (in millions of dollars)
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     2019 actual
                     2020 est.
                     2021 est.
                  
                  
                     
                        
                     
                  
                  
                     A. Department of Agriculture:
                     
                     
                     
                  
                  
                     1. Rural Utilities Service:
                     
                     
                     
                  
                  
                     Lending, net
                     â134
                     1,956
                     1,827
                  
                  
                     Loans outstanding
                     846,154
                     348,110
                     49,937
                  
                  
                     B. Department of Education:
                     
                     
                     
                  
                  
                     1. Historically black colleges and universities:
                     
                     
                     
                  
                  
                     Lending, net
                     228
                     264
                     134
                  
                  
                     Loans outstanding
                     1,677
                     1,941
                     2,075
                  
                  
                     C. Department of Energy:
                     
                     
                     
                  
                  
                     1. Title 17 innovative technology loans:
                     
                     
                     
                  
                  
                     Lending, net
                     1,736
                     1,237
                     1,258
                  
                  
                     Loans outstanding
                     12,803
                     14,040
                     15,298
                  
                  
                     2. Advanced technology vehicles manufacturing loans:
                     
                     
                     
                  
                  
                     Lending, net
                     â591
                     â591
                     â591
                  
                  
                     Loans outstanding
                     1,618
                     1,027
                     436
                  
                  
                     D. Department of Housing and Urban Development:
                     
                     
                     
                  
                  
                     1. Multifamily Risk Share Program:
                     
                     
                     
                  
                  
                     Lending, net
                     303
                     525
                     109
                  
                  
                     Loans outstanding
                     1,968
                     2,493
                     2,602
                  
                  
                     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
                     321
                     359
                     211
                  
                  
                     Loans outstanding
                     1,016
                     1,375
                     1,586
                  
                  
                     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
                     â2,200
                     ......
                     .......
                  
                  
                     Loans outstanding
                     11,000
                     11,000
                     11,000
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     
                     
                     
                     
                  
                  
                     Total lending:
                     
                     
                     
                  
                  
                     Lending, net
                     â337
                     3,750
                     2,948
                  
                  
                     Loans outstanding
                     76,241
                     79,991
                     82,939
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     
                     
                     
                     
                  
                  
                     
                        
                     
                  
               
            
         
         PRINCIPAL REPAYMENTS, END OF YEAR
         
            
               
                  
                     
                        
                     
                  
                  
                     
                      2019 actual
                      2020 est.  
                      2021 est.
                  
                  
                     
                        
                     
                  
                  
                      Agency or Guaranteed Principal Received:
                     
                     
                     
                  
                  
                     A. Department of Education:
                     
                     
                     
                  
                  
                      1. Historically black colleges and universities
                     24
                     74
                     25
                  
                  
                     B. National Credit Union Administration:
                     
                     
                     
                  
                  
                     1. Central liquidity facility
                     1
                      .......
                      .......
                  
                  
                     C. Department of Agriculture:
                     
                     
                     
                  
                  
                     1. Rural Utilities Service
                     3,400
                     5,533
                     703
                  
                  
                     D. Postal Service:
                     
                     
                     
                  
                  
                     1. Postal Service fund
                     74,000
                      .......
                      .......
                  
                  
                     E. Department of Veterans Affairs:
                     
                     
                     
                  
                  
                     1. Transitional housing for homeless veterans
                      .......
                      .......
                      .......
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Total Agency or Guaranteed Principal Received
                     77,425
                     5,607
                     727
                  
                  
                     
                     
                     
                     
                  
                  
                     Principal Repaid to the Fiscal Service:
                     
                     
                     
                  
                  
                     A. Department of Education:
                     
                     
                     
                  
                  
                     1. Historically black colleges and universities
                     5
                     17
                     5
                  
                  
                     B. National Credit Union Administration:
                     
                     
                     
                  
                  
                     1. Central Liquidity Facility
                     1
                     ...
                     ...
                  
                  
                     C. Department of Agriculture:
                     
                     
                     
                  
                  
                     1.  Rural Utilities Service
                     855
                     2,078
                     47
                  
                  
                     D. Postal Service:
                     
                     
                     
                  
                  
                     1. Postal Service fund
                     74,000
                     ......
                     ......
                  
                  
                     E. Department of Veterans Affairs:
                     
                     
                     
                  
                  
                     1. Transitional housing for homeless veterans
                     ......
                     ......
                     ......
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Total Agency or Guaranteed Principal Repaid
                     74,861
                     2,095
                     51
                  
                  
                     
                     
                     
                     
                  
                  
                     Agency or guaranteed principal received in excess of principal repaid to the Fiscal Service
                     
                     
                     
                  
                  
                      A. Department of Education:
                     
                     
                     
                  
                  
                      1. Historically black colleges and universities
                     19
                     56
                     20
                  
                  
                      B. National Credit Union Administration:
                     
                     
                     
                  
                  
                      1. Central Liquidity Facility
                     ......
                     ......
                     ......
                  
                  
                      C. Department of Agriculture:
                     
                     
                     
                  
                  
                      1.  Rural Utilities Service
                     2,545
                     3,455
                     656
                  
                  
                      D. Postal Service:
                     
                     
                     
                  
                  
                      1. Postal Service fund
                     ......
                     ......
                     .....
                  
                  
                      E. Department of Veterans Affairs:
                     
                     
                     
                  
                  
                      1. Transitional housing for homeless veterans
                     ......
                     ......
                     ......
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Total Agency or guaranteed principal received in excess of principal repaid to the Fiscal Service
                     2,564
                     3,512
                     676
                  
                  
                     
                     
                     
                     
                  
                  
                     
                        
                     
                  
               
            
         
          
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4521â0â4â803
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Reimbursable obligations:
               
               
                  25.2
                  Other services from non-Federal sources
                  12
                  13
                  13
               
               
                  43.0
                  Interest and dividends
                  2,135
                  2,102
                  2,120
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  2,147
                  2,115
                  2,133
               
               
                  
                     
                  
               
            
         
      
         Alcohol and Tobacco Tax and Trade BureauFederal Funds
         salaries and expensesFor necessary expenses of carrying out section 1111 of the Homeland Security Act of 2002, including hire of passenger motor
            vehicles, $125,837,000; of which $5,000,000 shall remain available until September 30, 2022; of which not to exceed $6,000 for official reception and representation expenses; and of which not to exceed $50,000 shall
            be available for cooperative research and development programs for laboratory services; and provision of laboratory assistance
            to State and local agencies with or without reimbursement.
      (Department of the Treasury Appropriations Act, 2020.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1008â0â1â803
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Protect the Public
                  62
                  62
                  66
               
               
                  0002
                  Collect revenue
                  59
                  59
                  60
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0192
                  Total direct program
                  121
                  121
                  126
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  121
                  121
                  126
               
               
                  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
                  127
                  128
                  133
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  5
                  5
                  4
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  120
                  120
                  126
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  5
                  7
                  7
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  7
                  7
                  7
               
               
                  1900
                  Budget authority (total)
                  127
                  127
                  133
               
               
                  1930
                  Total budgetary resources available
                  132
                  132
                  137
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  5
                  4
                  4
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  22
                  28
                  25
               
               
                  3010
                  New obligations, unexpired accounts
                  127
                  128
                  133
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  1
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â121
                  â131
                  â131
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  28
                  25
                  27
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â3
                  â2
                  â2
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â2
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  3
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â2
                  â2
                  â2
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  19
                  26
                  23
               
               
                  3200
                  Obligated balance, end of year
                  26
                  23
                  25
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  127
                  127
                  133
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  96
                  106
                  111
               
               
                  4011
                  Outlays from discretionary balances
                  25
                  25
                  20
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  121
                  131
                  131
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â4
                  â4
                  â4
               
               
                  4033
                  Non-Federal sources
                  â3
                  â3
                  â3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â7
                  â7
                  â7
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â2
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  120
                  120
                  126
               
               
                  4080
                  Outlays, net (discretionary)
                  114
                  124
                  124
               
               
                  4180
                  Budget authority, net (total)
                  120
                  120
                  126
               
               
                  4190
                  Outlays, net (total)
                  114
                  124
                  124
               
               
                  
                     
                  
               
            
         
      
      
         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. Additionally, the Administration proposes legislation to transfer primary jurisdiction over federal
            tobacco and alcohol anti-smuggling laws from the Department of Justice and the Bureau of Alcohol, Tobacco, Firearms and Explosives
            to the Department of the Treasury and TTB. Under the proposal, TTB would be responsible for the administration and enforcement
            of the Jenkins Act of 1949 (as amended by the Prevent All Cigarette Trafficking Act of 2009), 15 U.S.C. Chapter 10A, the Contraband
            Cigarette Trafficking Act of 1978, 18 U.S.C. Chapter 114, and the criminal statutes involving Liquor Trafficking, 18 U.S.C.
            Chapter 59. The Budget request for TTB includes an initial investment for start-up costs to initiate this transfer.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1008â0â1â803
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  51
                  55
                  57
               
               
                  11.5
                  Other personnel compensation
                  2
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  53
                  57
                  59
               
               
                  12.1
                  Civilian personnel benefits
                  17
                  20
                  21
               
               
                  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
                  1
                  1
               
               
                  25.1
                  Advisory and assistance services
                  15
                  12
                  12
               
               
                  25.2
                  Other services from non-Federal sources
                  14
                  12
                  13
               
               
                  25.3
                  Other goods and services from Federal sources
                  9
                  9
                  9
               
               
                  25.7
                  Operation and maintenance of equipment
                  3
                  2
                  2
               
               
                  26.0
                  Supplies and materials
                  
                  
                  1
               
               
                  31.0
                  Equipment
                  3
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  121
                  121
                  126
               
               
                  99.0
                  Reimbursable obligations
                  6
                  7
                  7
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  127
                  128
                  133
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1008â0â1â803
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  485
                  502
                  508
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  10
                  10
                  10
               
               
                  
                     
                  
               
            
         
      
         Internal Revenue Collections for Puerto RicoSpecial and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5737â0â2â806
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  
                  
                  
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1110
                  Deposits, Internal Revenue Collections for Puerto Rico
                  445
                  453
                  459
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  445
                  453
                  459
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  Internal Revenue Collections for Puerto Rico
                  â445
                  â453
                  â459
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5737â0â2â806
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Internal revenue collections for Puerto Rico
                  445
                  453
                  459
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  445
                  453
                  459
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  445
                  453
                  459
               
               
                  1930
                  Total budgetary resources available
                  445
                  453
                  459
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  445
                  453
                  459
               
               
                  3020
                  Outlays (gross)
                  â445
                  â453
                  â459
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  445
                  453
                  459
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  445
                  453
                  459
               
               
                  4180
                  Budget authority, net (total)
                  445
                  453
                  459
               
               
                  4190
                  Outlays, net (total)
                  445
                  453
                  459
               
               
                  
                     
                  
               
            
         
      
      
         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 applicable distilled spirits rate. (26 U.S.C. 5001(a)(1) and (c)(1)). Excise tax collections
            on imported rum are covered-over to Puerto Rico and the U.S. Virgin Islands 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, 2022 ), or the tax
            imposed under section 5001(a)(1) (determined as if subsection (c)(1) of such section did not apply), on each proof gallon.
            (26 U.S.C. 7652(f)). After December 31, 2017, and before January 1, 2021 , the cover-over payment associated with any particular
            proof gallon of rum may exceed the taxes collected on such proof gallon, depending on the applicable distilled spirits rate.
         
      
         Bureau of Engraving and PrintingFederal Funds
         Bureau of Engraving and Printing FundProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4502â0â4â803
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0801
                  Currency program
                  947
                  811
                  878
               
               
                  0803
                  Other programs
                  8
                  9
                  9
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  955
                  820
                  887
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  518
                  575
                  588
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  132
                  13
                  14
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  650
                  588
                  602
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  809
                  820
                  887
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  71
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  880
                  820
                  887
               
               
                  1930
                  Total budgetary resources available
                  1,530
                  1,408
                  1,489
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  575
                  588
                  602
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  444
                  513
                  565
               
               
                  3010
                  New obligations, unexpired accounts
                  955
                  820
                  887
               
               
                  3020
                  Outlays (gross)
                  â754
                  â755
                  â887
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â132
                  â13
                  â14
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  513
                  565
                  551
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â769
                  â840
                  â840
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â71
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â840
                  â840
                  â840
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  â325
                  â327
                  â275
               
               
                  3200
                  Obligated balance, end of year
                  â327
                  â275
                  â289
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  880
                  820
                  887
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  121
                  205
                  222
               
               
                  4011
                  Outlays from discretionary balances
                  633
                  550
                  665
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  754
                  755
                  887
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources:
                  
                  â71
                  
               
               
                  4033
                  Non-Federal sources
                  â809
                  â749
                  â887
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â809
                  â820
                  â887
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â71
                  
                  
               
               
                  4080
                  Outlays, net (discretionary)
                  â55
                  â65
                  
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  â55
                  â65
                  
               
               
                  
                     
                  
               
            
         
      
      
         The Bureau of Engraving and Printing (BEP) produces and delivers U.S. currency notes for the Federal Reserve System ordered
            by the Board of Governors of the Federal Reserve and other security products for the Federal Government. BEP began printing
            currency in 1862 and operates on the basis of authority conferred upon the Secretary of the Treasury by 31 U.S.C. 321(a) (4)
            to engrave and print currency and other security documents. Operations are financed through a revolving fund established in
            1950 in accordance with Public Law 81â656. The fund is reimbursed for direct and indirect costs of operations, including administrative
            expenses, through product sales. In 1977, Public Law 95â81 authorized BEP to include an amount sufficient to fund capital
            investment and to meet working capital requirements in the prices charged for products, eliminating the need for appropriations
            from Congress. In 2019, Public Law 116â6 authorized the use of the revolving fund for acquisition of necessary land for, and
            construction of, a replacement currency production facility.
         
         The Bureau has three strategic goals: to safely and timely deliver quality products to stakeholders in a cost-effective and
            environmentally responsible manner; to create innovative designs, processes, and products that exceed stakeholders' expectations
            and to achieve overall excellence by balanced investment in people, processes, facilities, and technology. Other activities
            at BEP include engraving plates and dies; manufacturing inks used to print security products; purchasing materials, supplies,
            equipment; and storing and delivering products in accordance with customer requirements. In addition, BEP provides technical
            assistance, advice, and production services to other Federal agencies in the development of security documents that require
            counterfeit deterrent features due to their innate value or other characteristics. BEP supports the Treasury goals to Boost
            U.S. Economic Growth and Achieve Operational Excellence.
         
         BEP's 2021 priorities include: (1) constructing a more efficient production facility to replace the current aging Washington,
            D.C. facility; (2) expanding the Western Currency Facility to house the new equipment required for the next generation of
            currency design; (3) conducting research and development, and collaborating with key stakeholders in order to deter counterfeiting
            and maintain public trust in the security and reliability of U.S. currency notes; (4) retooling manufacturing processes with
            state-of-the-art intaglio printing presses, electronic inspection systems, and finishing equipment; (5) continuing efforts
            to implement designated talent management initiatives while filling personnel gaps in needed STEM and cybersecurity skill
            sets. During 2021, BEP expects to produce and deliver 6.8 billion notes to the FRB to meet currency demand.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4502â0â4â803
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Reimbursable obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  180
                  177
                  183
               
               
                  11.5
                  Other personnel compensation
                  41
                  16
                  13
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  221
                  193
                  196
               
               
                  12.1
                  Civilian personnel benefits
                  67
                  65
                  73
               
               
                  21.0
                  Travel and transportation of persons
                  2
                  2
                  2
               
               
                  22.0
                  Transportation of things
                  1
                  1
                  1
               
               
                  23.1
                  Rental payments to GSA
                  4
                  4
                  4
               
               
                  23.2
                  Rental payments to others
                  
                  1
                  1
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  15
                  16
                  16
               
               
                  25.1
                  Advisory and assistance services
                  20
                  8
                  7
               
               
                  25.2
                  Other services from non-Federal sources
                  106
                  117
                  113
               
               
                  25.3
                  Other goods and services from Federal sources
                  26
                  
                  
               
               
                  25.4
                  Operation and maintenance of facilities
                  149
                  28
                  28
               
               
                  25.5
                  Research and development contracts
                  34
                  50
                  50
               
               
                  25.7
                  Operation and maintenance of equipment
                  
                  17
                  16
               
               
                  26.0
                  Supplies and materials
                  218
                  194
                  248
               
               
                  31.0
                  Equipment
                  93
                  124
                  132
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Reimbursable obligations
                  956
                  820
                  887
               
               
                  99.5
                  Adjustment for rounding
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  955
                  820
                  887
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4502â0â4â803
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  1,727
                  1,804
                  1,863
               
               
                  
                     
                  
               
            
         
      
         United States MintFederal 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  2021 under such section 5136 for circulating coinage and protective service capital investments of the United States Mint shall
            not exceed  $50,000,000.
      (Department of the Treasury Appropriations Act, 2020.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4159â0â3â803
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0806
                  Total Operating
                  1,517
                  2,497
                  2,486
               
               
                  0807
                  Circulating and Protection Capital
                  28
                  30
                  50
               
               
                  0808
                  Numismatic Capital
                  10
                  11
                  11
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  1,555
                  2,538
                  2,547
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  723
                  468
                  488
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  8
                  20
                  20
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  731
                  488
                  508
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  1,292
                  2,538
                  2,547
               
               
                  1930
                  Total budgetary resources available
                  2,023
                  3,026
                  3,055
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  468
                  488
                  508
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  398
                  411
                  547
               
               
                  3010
                  New obligations, unexpired accounts
                  1,555
                  2,538
                  2,547
               
               
                  3020
                  Outlays (gross)
                  â1,534
                  â2,382
                  â2,546
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â8
                  â20
                  â20
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  411
                  547
                  528
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  398
                  411
                  547
               
               
                  3200
                  Obligated balance, end of year
                  411
                  547
                  528
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  1,292
                  2,538
                  2,547
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  1,102
                  2,030
                  2,038
               
               
                  4011
                  Outlays from discretionary balances
                  432
                  352
                  508
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  1,534
                  2,382
                  2,546
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4033
                  Non-Federal sources
                  â1,292
                  â2,538
                  â2,547
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â1,292
                  â2,538
                  â2,547
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  242
                  â156
                  â1
               
               
                  
                     
                  
               
            
         
      
      
         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 2019,
            the Mint transferred $540 million to the General Fund.
         
         Circulating Coinage. This activity funds the minting and issuance of circulating coins to the FRBs in amounts that the Secretary of the Treasury
            determines are necessary to meet the needs of the United States. The 2021 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 cap for 2021 is $50 million.
         
         Numismatic Items. 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, platinum and palladium 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
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Reimbursable obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  130
                  145
                  152
               
               
                  11.5
                  Other personnel compensation
                  13
                  12
                  12
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  143
                  157
                  164
               
               
                  12.1
                  Civilian personnel benefits
                  50
                  52
                  56
               
               
                  13.0
                  Benefits for former personnel
                  
                  1
                  1
               
               
                  21.0
                  Travel and transportation of persons
                  2
                  3
                  3
               
               
                  22.0
                  Transportation of things
                  28
                  22
                  21
               
               
                  23.2
                  Rental payments to others
                  11
                  3
                  3
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  17
                  19
                  19
               
               
                  24.0
                  Printing and reproduction
                  2
                  3
                  3
               
               
                  25.1
                  Advisory and assistance services
                  64
                  61
                  55
               
               
                  25.2
                  Other services from non-Federal sources
                  23
                  40
                  25
               
               
                  25.3
                  Other goods and services from Federal sources
                  19
                  21
                  21
               
               
                  25.4
                  Operation and maintenance of facilities
                  8
                  4
                  4
               
               
                  25.5
                  Research and development contracts
                  
                  1
                  1
               
               
                  25.6
                  Medical care
                  1
                  1
                  1
               
               
                  25.7
                  Operation and maintenance of equipment
                  9
                  7
                  7
               
               
                  26.0
                  Supplies and materials
                  1,138
                  2,100
                  2,100
               
               
                  31.0
                  Equipment
                  29
                  32
                  52
               
               
                  32.0
                  Land and structures
                  11
                  12
                  12
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Reimbursable obligations
                  1,555
                  2,539
                  2,548
               
               
                  99.5
                  Adjustment for rounding
                  
                  â1
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  1,555
                  2,538
                  2,547
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4159â0â3â803
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  1,536
                  1,671
                  1,705
               
               
                  
                     
                  
               
            
         
      
         Internal Revenue Service
      
         The Internal Revenue Service (IRS) collects the revenue that funds the Government and administers the Nation's tax laws. During
            2019, the IRS processed 255 million tax forms and collected $3.6 trillion in taxes (gross receipts before tax refunds), totaling
            95 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 2021 Budget provides $12 billion for the IRS to administer the tax code and implement key strategic priorities. In addition,
            the Budget proposes to establish and fund a new adjustment to the discretionary caps for program integrity activities starting
            in 2021, including a $400 million cap adjustment in 2021. The activities through 2030 are estimated to generate $79 billion
            in additional revenue over 10 years and cost approximately $15 billion resulting in an estimated net savings of $64 billion.
            Once these investments are fully operational, these initiatives are expected to generate roughly $5 in additional revenue
            for every $1 in IRS expenses.
         
         Taxpayer Service Account. 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 with as little burden as possible. Labor costs account for approximately
            90 percent of the Taxpayer Services appropriation. In fiscal year 2019, the IRS processed more than 155 million individual
            tax returns and issued more than 109 million federal tax refunds totaling more than $300 billion. The IRS served 1.3 million
            taxpayers with more than 798,000 face-to-face assistor contacts and more than 483,000 phone-based resolutions for taxpayers
            who originally called for an appointment. The toll-free tax law and accounts accuracy remained high and customer satisfaction
            exceeded 90 percent. Overall, IRS.gov showed slight growth in 2019 compared to 2018, attributable to an increase in mobile
            device usage. 
         
         Enforcement Account. 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. Labor costs account
            for approximately 92 percent of the Enforcement appropriation.  During 2019, the IRS achieved 1,735 criminal convictions with
            a conviction rate of 91.2 percent. The Questionable Refund Program achieved 167 convictions with a 91.8 percent conviction
            rate. The Return Preparer Program achieved 147 convictions with a 94.8 percent conviction rate.  
         
         Operations Support Account. The Budget includes funding for the overall planning, direction, operations and critical infrastructure activities, including
            the IT and cybersecurity that keep tax systems running and protect taxpayer data, the financial management activities that
            ensure effective stewardship of the Nation's revenues, and the physical infrastructure of IRS facilities.  For example, in
            2019, the IRS reduced the percentage of aged hardware within the IT environment from 45.5 percent at the end of 2018 to 31
            percent through refreshing employee workstations, upgrading aged server operating systems and related aged hardware, and phasing
            out old equipment.
         
         Business Systems Modernization Account. IRS modernization efforts focus on building and deploying advanced information technology systems, processes, and tools
            to improve efficiency and enhance productivity. Modernizing is necessary to maintain the integrity of the Nation's voluntary
            tax system and collect trillions of dollars in tax revenue.  With improved online services, ertaxpayers will be able to receive
            notifications, check their account balance, set up payment plans, and connect with an IRS representative through a single,
            online session. Other projects will help the IRS manage its caseload, increase productivity of its workforce, and ensure the
            security of taxpayer information. 
         
      
      Federal Funds
         taxpayer servicesFor necessary expenses of the Internal Revenue Service to provide taxpayer services, including pre-filing assistance and education,
            filing and account services, taxpayer advocacy services, and other services as authorized by 5 U.S.C. 3109, at such rates
            as may be determined by the Commissioner,  $2,562,554,000, of which not less than $11,000,000 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, of which not less than $25,000,000, to remain available until September
            30, 2022, shall be available for the Community Volunteer Income Tax Assistance Matching Grants Program for tax return preparation
            assistance, and of which not less than $209,000,000 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 $5,500,000 shall be for identity theft
            and refund fraud casework.
      (Department of the Treasury Appropriations Act, 2020.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0912â0â1â803
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Pre-filing taxpayer assistance and education
                  616
                  657
                  667
               
               
                  0002
                  Filing and account services
                  1,962
                  1,883
                  1,996
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0100
                  Subtotal, direct programs
                  2,578
                  2,540
                  2,663
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  2,578
                  2,540
                  2,663
               
               
                  0801
                  Taxpayer Services (Reimbursable)
                  38
                  66
                  69
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  2,616
                  2,606
                  2,732
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  18
                  
                  
               
               
                  1010
                  Unobligated balance transfer to other accts [020â0913]
                  â1
                  
                  
               
               
                  1011
                  Unobligated balance transfer from other acct [020â5432]
                  6
                  4
                  100
               
               
                  1012
                  Unobligated balance transfers between expired and unexpired accounts
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  24
                  4
                  100
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  2,557
                  2,512
                  2,563
               
               
                  1121
                  Appropriations transferred from other acct [020â0913]
                  
                  24
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  2,557
                  2,536
                  2,563
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  38
                  66
                  69
               
               
                  1900
                  Budget authority (total)
                  2,595
                  2,602
                  2,632
               
               
                  1930
                  Total budgetary resources available
                  2,619
                  2,606
                  2,732
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â3
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  194
                  200
                  207
               
               
                  3010
                  New obligations, unexpired accounts
                  2,616
                  2,606
                  2,732
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  35
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â2,633
                  â2,591
                  â2,716
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â12
                  â8
                  â9
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  200
                  207
                  214
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â9
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  9
                  
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  185
                  200
                  207
               
               
                  3200
                  Obligated balance, end of year
                  200
                  207
                  214
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  2,595
                  2,602
                  2,632
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  2,410
                  2,412
                  2,440
               
               
                  4011
                  Outlays from discretionary balances
                  223
                  179
                  276
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  2,633
                  2,591
                  2,716
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â54
                  â74
                  â77
               
               
                  4033
                  Non-Federal sources
                  â26
                  â15
                  â15
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â80
                  â89
                  â92
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  42
                  23
                  23
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  42
                  23
                  23
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  2,557
                  2,536
                  2,563
               
               
                  4080
                  Outlays, net (discretionary)
                  2,553
                  2,502
                  2,624
               
               
                  4180
                  Budget authority, net (total)
                  2,557
                  2,536
                  2,563
               
               
                  4190
                  Outlays, net (total)
                  2,553
                  2,502
                  2,624
               
               
                  
                     
                  
               
            
         
      
      
         This appropriation primarily funds staffing for the processing of tax returns and related documents, and assistance for taxpayers
            in filing returns and paying taxes in a timely manner. It also supports a number of other activities, including forms, publications,
            and taxpayer advocacy services.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0912â0â1â803
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  1,572
                  1,552
                  1,613
               
               
                  11.3
                  Other than full-time permanent
                  52
                  52
                  54
               
               
                  11.5
                  Other personnel compensation
                  130
                  55
                  71
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  1,754
                  1,659
                  1,738
               
               
                  12.1
                  Civilian personnel benefits
                  621
                  644
                  683
               
               
                  13.0
                  Benefits for former personnel
                  29
                  34
                  34
               
               
                  21.0
                  Travel and transportation of persons
                  12
                  14
                  14
               
               
                  22.0
                  Transportation of things
                  1
                  1
                  1
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  2
                  1
                  2
               
               
                  24.0
                  Printing and reproduction
                  9
                  10
                  10
               
               
                  25.1
                  Advisory and assistance services
                  35
                  41
                  42
               
               
                  25.2
                  Other services from non-Federal sources
                  12
                  23
                  23
               
               
                  25.3
                  Other goods and services from Federal sources
                  59
                  58
                  60
               
               
                  26.0
                  Supplies and materials
                  4
                  6
                  7
               
               
                  41.0
                  Grants, subsidies, and contributions
                  40
                  48
                  48
               
               
                  42.0
                  Insurance claims and indemnities
                  
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  2,578
                  2,540
                  2,663
               
               
                  99.0
                  Reimbursable obligations
                  38
                  66
                  69
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  2,616
                  2,606
                  2,732
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0912â0â1â803
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  28,765
                  26,760
                  25,678
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  96
                  60
                  1,510
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  507
                  862
                  905
               
               
                  
                     
                  
               
            
         
      
         enforcementFor necessary expenses for tax enforcement activities of the Internal Revenue Service to determine and collect owed taxes,
            to provide legal and litigation support, to conduct criminal investigations, to enforce criminal statutes related to violations
            of internal revenue laws and other financial crimes, to purchase and hire passenger motor vehicles (31 U.S.C. 1343(b)), and
            to provide other services as authorized by 5 U.S.C. 3109, at such rates as may be determined by the Commissioner, $5,071,260,000, of which not to exceed $250,000,000 shall remain available until September 30, 2022; of which not less than $60,257,000 shall be for the Interagency Crime and Drug Enforcement program; and of which not to
            exceed $15,000,000 shall be for investigative technology for the Criminal Investigation Division: Provided, That the amount made available for investigative technology for the Criminal Investigation Division shall be in addition
            to amounts made available for the Criminal Investigation Division under the "Operations Support" heading: Provided further, That of the funds provided under this paragraph, $5,071,260,000 is provided to meet the terms of section
               251(b)(2) of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended. 
      In addition, not less than $279,983,000 for tax activities under this heading, including tax compliance to address the Federal
               tax gap: Provided, That such amount is additional new budget authority for tax activities, including tax compliance to address
               the Federal tax gap, as specified for purposes of section 251(b)(2) of the Balanced Budget and Emergency Deficit Control Act
               of 1985, as amended. 
      (Department of the Treasury Appropriations Act, 2020.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0913â0â1â999
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Investigations
                  609
                  694
                  683
               
               
                  0002
                  Exam and Collections
                  3,845
                  4,130
                  4,262
               
               
                  0003
                  Regulatory
                  165
                  163
                  170
               
               
                  0004
                  Program Integrity Cap Adjustment
                  
                  
                  280
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0100
                  Subtotal, Direct program
                  4,619
                  4,987
                  5,395
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  4,619
                  4,987
                  5,395
               
               
                  0801
                  Enforcement (Reimbursable)
                  28
                  40
                  42
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  4,647
                  5,027
                  5,437
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  14
                  52
                  8
               
               
                  1011
                  Unobligated balance transfer from other acct [020â0912]
                  1
                  
                  
               
               
                  1012
                  Unobligated balance transfers between expired and unexpired accounts
                  4
                  
                  
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  2
                  
                  
               
               
                  1033
                  Recoveries of prior year paid obligations
                  3
                  3
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  24
                  55
                  11
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  4,872
                  5,010
                  5,351
               
               
                  1120
                  Appropriations transferred to other acct [020â0919]
                  â194
                  â77
                  
               
               
                  1120
                  Appropriations transferred to other acct [020â0912]
                  
                  â24
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  4,678
                  4,909
                  5,351
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  19
                  35
                  37
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  19
                  36
                  38
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  38
                  71
                  75
               
               
                  1900
                  Budget authority (total)
                  4,716
                  4,980
                  5,426
               
               
                  1930
                  Total budgetary resources available
                  4,740
                  5,035
                  5,437
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â41
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  52
                  8
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  383
                  417
                  459
               
               
                  3010
                  New obligations, unexpired accounts
                  4,647
                  5,027
                  5,437
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  31
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â4,625
                  â4,970
                  â5,379
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â2
                  
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â17
                  â15
                  â15
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  417
                  459
                  502
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â36
                  â21
                  â57
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â19
                  â36
                  â38
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  34
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â21
                  â57
                  â95
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  347
                  396
                  402
               
               
                  3200
                  Obligated balance, end of year
                  396
                  402
                  407
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  4,716
                  4,980
                  5,426
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  4,267
                  4,595
                  5,007
               
               
                  4011
                  Outlays from discretionary balances
                  357
                  374
                  371
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  4,624
                  4,969
                  5,378
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â65
                  â65
                  â66
               
               
                  4033
                  Non-Federal sources
                  â23
                  â20
                  â20
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â88
                  â85
                  â86
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â19
                  â36
                  â38
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  66
                  47
                  46
               
               
                  4053
                  Recoveries of prior year paid obligations, unexpired accounts
                  3
                  3
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  50
                  14
                  11
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  4,678
                  4,909
                  5,351
               
               
                  4080
                  Outlays, net (discretionary)
                  4,536
                  4,884
                  5,292
               
               
                  
                  Mandatory:
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  1
                  1
                  1
               
               
                  4180
                  Budget authority, net (total)
                  4,678
                  4,909
                  5,351
               
               
                  4190
                  Outlays, net (total)
                  4,537
                  4,885
                  5,293
               
               
                  
                     
                  
               
            
         
      
      
         This appropriation primarily funds staffing 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. In addition
            to the base resources, the Budget proposes $280 million in a cap adjustment for additional tax enforcement and compliance
            activities.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0913â0â1â999
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  2,978
                  3,130
                  3,357
               
               
                  11.3
                  Other than full-time permanent
                  29
                  33
                  34
               
               
                  11.5
                  Other personnel compensation
                  122
                  111
                  140
               
               
                  11.8
                  Special personal services payments
                  29
                  22
                  23
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  3,158
                  3,296
                  3,554
               
               
                  12.1
                  Civilian personnel benefits
                  1,136
                  1,255
                  1,377
               
               
                  13.0
                  Benefits for former personnel
                  
                  1
                  1
               
               
                  21.0
                  Travel and transportation of persons
                  66
                  100
                  127
               
               
                  22.0
                  Transportation of things
                  9
                  9
                  13
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  3
                  2
                  2
               
               
                  24.0
                  Printing and reproduction
                  2
                  3
                  3
               
               
                  25.1
                  Advisory and assistance services
                  135
                  157
                  152
               
               
                  25.2
                  Other services from non-Federal sources
                  32
                  51
                  54
               
               
                  25.3
                  Other goods and services from Federal sources
                  35
                  38
                  47
               
               
                  25.7
                  Operation and maintenance of equipment
                  1
                  2
                  5
               
               
                  26.0
                  Supplies and materials
                  20
                  36
                  36
               
               
                  31.0
                  Equipment
                  13
                  24
                  14
               
               
                  42.0
                  Insurance claims and indemnities
                  1
                  1
                  1
               
               
                  91.0
                  Unvouchered
                  8
                  12
                  9
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  4,619
                  4,987
                  5,395
               
               
                  99.0
                  Reimbursable obligations
                  28
                  40
                  42
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  4,647
                  5,027
                  5,437
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0913â0â1â999
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  33,484
                  35,388
                  37,895
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  45
                  62
                  65
               
               
                  
                     
                  
               
            
         
      
         operations supportFor necessary expenses of the Internal Revenue Service to support taxpayer services and enforcement programs, including rent
            payments; facilities services; printing; postage; physical security; headquarters and other IRS-wide administration activities;
            research and statistics of income; telecommunications; information technology development, enhancement, operations, maintenance,
            and security; the hire of passenger motor vehicles (31 U.S.C. 1343(b)); 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;  $4,104,689,000, of which not to exceed $250,000,000 shall remain available until September 30, 2022; 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, 2023, for research;  and 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
            major information technology investments in the Internal Revenue Service Integrated Modernization Business Plan portfolio,
               including detailed, plain language summaries on the status of plans, costs, and results; prior results and actual expenditures
               of the prior quarter; upcoming deliverables and costs for the fiscal year; risks and mitigation strategies associated with
               ongoing work; reasons for any cost or schedule variances; and total expenditures by fiscal year: Provided further, That the Internal Revenue Service shall include, in its budget justification for fiscal year 2022, a summary of cost and schedule performance information for its major information technology systems: Provided further, That of the funds provided under this paragraph, $4,104,689,000 is provided to meet the terms of section
               251(b)(2) of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended.
      In addition, not less than $120,017,000 shall be for tax activities under this heading, including tax compliance to address
               the Federal tax gap: Provided, That such amount is additional new budget authority for tax activities, including tax compliance
               to address the Federal tax gap, as specified for purposes of section 251(b)(2) of the Balanced Budget and Emergency Deficit
               Control Act of 1985, as amended. 
      (Department of the Treasury Appropriations Act, 2020.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0919â0â1â803
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0002
                  Infrastructure
                  897
                  879
                  899
               
               
                  0003
                  Shared Services and Support
                  911
                  983
                  1,064
               
               
                  0004
                  Information Services
                  2,476
                  2,456
                  2,611
               
               
                  0005
                  Program Integrity Cap Adjustment
                  
                  
                  120
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0100
                  Subtotal, direct programs
                  4,284
                  4,318
                  4,694
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  4,284
                  4,318
                  4,694
               
               
                  0801
                  Operations Support (Reimbursable)
                  58
                  65
                  68
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  4,342
                  4,383
                  4,762
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  193
                  58
                  58
               
               
                  1011
                  Unobligated balance transfer from other acct [020â5432]
                  218
                  410
                  63
               
               
                  1012
                  Unobligated balance transfers between expired and unexpired accounts
                  6
                  
                  
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  9
                  9
                  9
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  426
                  477
                  130
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  3,724
                  3,808
                  4,225
               
               
                  1121
                  Appropriations transferred from other acct [020â5432]
                  
                  14
                  387
               
               
                  1121
                  Appropriations transferred from other acct [020â0913]
                  194
                  77
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  3,918
                  3,899
                  4,612
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  53
                  65
                  68
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  5
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  58
                  65
                  68
               
               
                  1900
                  Budget authority (total)
                  3,976
                  3,964
                  4,680
               
               
                  1930
                  Total budgetary resources available
                  4,402
                  4,441
                  4,810
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â2
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  58
                  58
                  48
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  1,231
                  1,161
                  1,208
               
               
                  3010
                  New obligations, unexpired accounts
                  4,342
                  4,383
                  4,762
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  20
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â4,367
                  â4,279
                  â4,489
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â9
                  â9
                  â9
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â56
                  â48
                  â48
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  1,161
                  1,208
                  1,424
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â9
                  â5
                  â5
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â5
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  9
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â5
                  â5
                  â5
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  1,222
                  1,156
                  1,203
               
               
                  3200
                  Obligated balance, end of year
                  1,156
                  1,203
                  1,419
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  3,976
                  3,964
                  4,680
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  3,136
                  3,143
                  3,548
               
               
                  4011
                  Outlays from discretionary balances
                  1,231
                  1,136
                  941
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  4,367
                  4,279
                  4,489
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â63
                  â67
                  â70
               
               
                  4033
                  Non-Federal sources
                  â13
                  â9
                  â9
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â76
                  â76
                  â79
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â5
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  23
                  11
                  11
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  18
                  11
                  11
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  3,918
                  3,899
                  4,612
               
               
                  4080
                  Outlays, net (discretionary)
                  4,291
                  4,203
                  4,410
               
               
                  4180
                  Budget authority, net (total)
                  3,918
                  3,899
                  4,612
               
               
                  4190
                  Outlays, net (total)
                  4,291
                  4,203
                  4,410
               
               
                  
                     
                  
               
            
         
      
      
         This appropriation provides resources for overall planning, direction, operations, and critical infrastructure activities
            for the IRS. These activities include IT and cybersecurity that keep tax systems running and protect taxpayer data, the financial
            management activities that ensure effective stewardship of the nation's revenues, and the physical infrastructure that help
            IRS employees serve customers in office, campus, and Taxpayer Assistance Center sites. Telecommunications, human resource,
            and communications infrastructure are also critical components of this appropriation and are vital to maintaining adequate
            levels of customer service and the post-filing processes necessary for the tax system to function. In addition to the base
            resources, the Budget proposes $120 million in a cap adjustment to support additional tax enforcement and compliance activities.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0919â0â1â803
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  1,143
                  1,327
                  1,396
               
               
                  11.3
                  Other than full-time permanent
                  6
                  6
                  6
               
               
                  11.5
                  Other personnel compensation
                  20
                  20
                  30
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  1,169
                  1,353
                  1,432
               
               
                  12.1
                  Civilian personnel benefits
                  381
                  443
                  476
               
               
                  21.0
                  Travel and transportation of persons
                  16
                  17
                  19
               
               
                  22.0
                  Transportation of things
                  13
                  14
                  15
               
               
                  23.1
                  Rental payments to GSA
                  582
                  580
                  592
               
               
                  23.2
                  Rental payments to others
                  11
                  11
                  12
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  319
                  329
                  365
               
               
                  24.0
                  Printing and reproduction
                  18
                  19
                  20
               
               
                  25.1
                  Advisory and assistance services
                  978
                  866
                  981
               
               
                  25.2
                  Other services from non-Federal sources
                  31
                  30
                  41
               
               
                  25.3
                  Other goods and services from Federal sources
                  73
                  71
                  77
               
               
                  25.4
                  Operation and maintenance of facilities
                  189
                  187
                  199
               
               
                  25.6
                  Medical care
                  14
                  15
                  16
               
               
                  25.7
                  Operation and maintenance of equipment
                  64
                  62
                  67
               
               
                  26.0
                  Supplies and materials
                  9
                  11
                  12
               
               
                  31.0
                  Equipment
                  376
                  255
                  307
               
               
                  32.0
                  Land and structures
                  41
                  55
                  63
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  4,284
                  4,318
                  4,694
               
               
                  99.0
                  Reimbursable obligations
                  58
                  65
                  68
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  4,342
                  4,383
                  4,762
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0919â0â1â803
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  10,749
                  11,970
                  12,156
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  
                  15
                  10
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  90
                  54
                  57
               
               
                  
                     
                  
               
            
         
      
         business systems modernizationFor necessary expenses of the Internal Revenue Service's business systems modernization program, $300,000,000, to remain available until September 30, 2023, 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
            major information technology investments in the Internal Revenue Service Integrated Modernization Business Plan portfolio,
               including detailed, plain language summaries on the status of plans, costs, and results; prior results and actual expenditures
               of the prior quarter; upcoming deliverables and costs for the fiscal year; risks and mitigation strategies associated with
               ongoing work; reasons for any cost or schedule variances; and total expenditures by fiscal year.
      (Department of the Treasury Appropriations Act, 2020.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0921â0â1â803
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Business Systems Modernization
                  345
                  279
                  276
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  134
                  30
                  36
               
               
                  1010
                  Unobligated balance transfer to other accts [020â5432]
                  â1
                  
                  
               
               
                  1011
                  Unobligated balance transfer from other acct [020â5432]
                  
                  102
                  
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  2
                  3
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  135
                  135
                  39
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  150
                  180
                  300
               
               
                  1121
                  Appropriations transferred from other acct [020â5432]
                  90
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  240
                  180
                  300
               
               
                  1930
                  Total budgetary resources available
                  375
                  315
                  339
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  30
                  36
                  63
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  96
                  171
                  217
               
               
                  3010
                  New obligations, unexpired accounts
                  345
                  279
                  276
               
               
                  3020
                  Outlays (gross)
                  â265
                  â228
                  â258
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â2
                  â3
                  â3
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â3
                  â2
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  171
                  217
                  230
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  96
                  171
                  217
               
               
                  3200
                  Obligated balance, end of year
                  171
                  217
                  230
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  240
                  180
                  300
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  103
                  99
                  165
               
               
                  4011
                  Outlays from discretionary balances
                  162
                  129
                  93
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  265
                  228
                  258
               
               
                  4180
                  Budget authority, net (total)
                  240
                  180
                  300
               
               
                  4190
                  Outlays, net (total)
                  265
                  228
                  258
               
               
                  
                     
                  
               
            
         
      
      
         This appropriation provides resources for the planning and capital asset acquisition of information technology to modernize
            key tax administration systems. 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. This account provides funding to support: the Customer Account
            Data Engine (CADE2); the taxpayer's online experience and secure digital communications and capabilities; and fraud detection,
            resolution, and prevention through the Return Review Program. The Budget includes funding for a multi-year plan to transform
            the taxpayer experience and modernize the core tax processing systems while enhancing information technology and taxpayer
            protections. 
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0921â0â1â803
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  60
                  58
                  66
               
               
                  11.5
                  Other personnel compensation
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  61
                  59
                  67
               
               
                  12.1
                  Civilian personnel benefits
                  18
                  17
                  21
               
               
                  21.0
                  Travel and transportation of persons
                  1
                  1
                  1
               
               
                  25.1
                  Advisory and assistance services
                  251
                  186
                  154
               
               
                  25.7
                  Operation and maintenance of equipment
                  1
                  1
                  2
               
               
                  31.0
                  Equipment
                  13
                  15
                  31
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  345
                  279
                  276
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  345
                  279
                  276
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0921â0â1â803
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  460
                  426
                  517
               
               
                  
                     
                  
               
            
         
      
         Build America Bond Payments, Recovery ActProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0935â0â1â806
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Build America Bond Payments, Recovery Act (Direct)
                  3,356
                  3,356
                  3,566
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  3,356
                  3,356
                  3,566
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  3,578
                  3,566
                  3,566
               
               
                  1230
                  Appropriations and/or unobligated balance of appropriations permanently reduced
                  â222
                  â210
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  3,356
                  3,356
                  3,566
               
               
                  1930
                  Total budgetary resources available
                  3,356
                  3,356
                  3,566
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  3,356
                  3,356
                  3,566
               
               
                  3020
                  Outlays (gross)
                  â3,356
                  â3,356
                  â3,566
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  3,356
                  3,356
                  3,566
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  3,356
                  3,356
                  3,566
               
               
                  4180
                  Budget authority, net (total)
                  3,356
                  3,356
                  3,566
               
               
                  4190
                  Outlays, net (total)
                  3,356
                  3,356
                  3,566
               
               
                  
                     
                  
               
            
         
      
      
         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 TaxProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0906â0â1â609
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payment Where Earned Income Credit Exceeds Liability for Tax (Direct)
                  59,209
                  60,258
                  63,651
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  59,209
                  60,258
                  63,651
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  59,209
                  60,258
                  63,651
               
               
                  1930
                  Total budgetary resources available
                  59,209
                  60,258
                  63,651
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  59,209
                  60,258
                  63,651
               
               
                  3020
                  Outlays (gross)
                  â59,209
                  â60,258
                  â63,651
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  59,209
                  60,258
                  63,651
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  59,209
                  60,258
                  63,651
               
               
                  4180
                  Budget authority, net (total)
                  59,209
                  60,258
                  63,651
               
               
                  4190
                  Outlays, net (total)
                  59,209
                  60,258
                  63,651
               
               
                  
                     
                  
               
            
         
      
      Summary of Budget Authority and Outlays (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  Enacted/requested:
               
               
                  
                  Budget Authority
                  59,209
                  60,258
                  63,651
               
               
                  
                  Outlays
                  59,209
                  60,258
                  63,651
               
               
                  Legislative proposal, subject to PAYGO:
               
               
                  
                  Budget Authority
                  
                  
                  â345
               
               
                  
                  Outlays
                  
                  
                  â345
               
               
                  Total:
               
               
                  
                  Budget Authority
                  59,209
                  60,258
                  63,306
               
               
                  
                  Outlays
                  59,209
                  60,258
                  63,306
               
               
                  
                     
                  
               
            
         
      
      
         The Earned Income Tax Credit (EITC) was enacted by the Tax Reduction Act of 1975 (Public Law 94â12) and made permanent by
            the Revenue Adjustment Act of 1978 (Public Law 95â600). The credit was subsequently modified by Public Laws 99â514, 101â508,
            103â66, 107â16, 111â5, 111â312, 112â240, and 114â113. The amount of EITC a taxpayer may receive depends on the number of qualifying
            children the taxpayer has. The amount of EITC a taxpayer may receive initially increases as the taxpayer earns more income,
            then remains constant over a range of earned income, and then decreases as earned income increases further. The credit phases
            out based on the greater of (1) earned income and (2) adjusted gross income. As provided by law, there are instances where
            the EITC exceeds the amount of tax liability owed through the individual income tax system, resulting in an additional payment
            to the taxpayer.  
         
         
         
         
      
         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
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payment Where Earned Income Credit Exceeds Liability for Tax (Direct)
                  
                  
                  â345
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  
                  
                  â345
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  
                  â345
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  â345
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  
                  â345
               
               
                  3020
                  Outlays (gross)
                  
                  
                  345
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  â345
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  â345
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  â345
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  â345
               
               
                  
                     
                  
               
            
         
      
      
         The Budget includes several proposals that impact the Earned Income Tax Credit. Proposals include: require a Social Security
            number valid for work in order to qualify for the credit; provide the Internal Revenue Service (IRS) with greater flexibility
            to address correctable errors; improve clarity in worker classification and information reporting requirements; provide explicit
            authority for the IRS to oversee paid tax return preparers; and reform medical liability. 
         
      
         Payment Where Child Tax Credit Exceeds Liability for TaxProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0922â0â1â609
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payment Where Child Tax Credit Exceeds Liability for Tax (Direct)
                  28,898
                  29,615
                  29,477
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  28,898
                  29,615
                  29,477
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  28,898
                  29,615
                  29,477
               
               
                  1930
                  Total budgetary resources available
                  28,898
                  29,615
                  29,477
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  28,898
                  29,615
                  29,477
               
               
                  3020
                  Outlays (gross)
                  â28,898
                  â29,615
                  â29,477
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  28,898
                  29,615
                  29,477
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  28,898
                  29,615
                  29,477
               
               
                  4180
                  Budget authority, net (total)
                  28,898
                  29,615
                  29,477
               
               
                  4190
                  Outlays, net (total)
                  28,898
                  29,615
                  29,477
               
               
                  
                     
                  
               
            
         
      
      Summary of Budget Authority and Outlays (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  Enacted/requested:
               
               
                  
                  Budget Authority
                  28,898
                  29,615
                  29,477
               
               
                  
                  Outlays
                  28,898
                  29,615
                  29,477
               
               
                  Legislative proposal, subject to PAYGO:
               
               
                  
                  Budget Authority
                  
                  
                  â135
               
               
                  
                  Outlays
                  
                  
                  â135
               
               
                  Total:
               
               
                  
                  Budget Authority
                  28,898
                  29,615
                  29,342
               
               
                  
                  Outlays
                  28,898
                  29,615
                  29,342
               
               
                  
                     
                  
               
            
         
      
      
          The Child Tax Credit (CTC) was enacted by the Taxpayer Relief Act of 1997 (P.L. 105â34). The CTC was subsequently modified
            by Public Laws 107â16, 111â5, 111â312, 112â240, and 114â113.  The Tax Cuts and Jobs Act (TCJA, P.L. 115â97) increased the
            credit to $2,000 per qualifying dependent child under age 17 for tax years 2018â2025. The CTC phases out for higher income
            taxpayers. Taxpayers with insufficient tax liability to claim the entire CTC may receive up to $1,400 in a refundable credit,
            known as the Additional Child Tax Credit (ACTC). TCJA also provided that, in order to receive the CTC and/or ACTC, a taxpayer
            must include a Social Security Number for each qualifying child for whom the credit is claimed on the tax return. 
         
         
      
         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
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payment Where Child Tax Credit Exceeds Liability for Tax (Direct)
                  
                  
                  â135
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  
                  
                  â135
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  
                  â135
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  â135
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  
                  â135
               
               
                  3020
                  Outlays (gross)
                  
                  
                  135
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  â135
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  â135
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  â135
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  â135
               
               
                  
                     
                  
               
            
         
      
      
         The Budget includes several proposals that impact the Child Tax Credit. Proposals include: require a Social Security number
            valid for work in order to qualify for the credit; provide the Internal Revenue Service (IRS) with greater flexibility to
            address correctable errors; improve clarity in worker classification and information reporting requirements; provide explicit
            authority for the IRS to oversee paid tax return preparers; and reform medical liability. 
         
      
         Payment Where Health Coverage Tax Credit Exceeds Liability for TaxProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0923â0â1â551
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payment Where Health Coverage Tax Credit Exceeds Liability for T (Direct)
                  24
                  29
                  7
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  24
                  29
                  7
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  24
                  29
                  7
               
               
                  1930
                  Total budgetary resources available
                  24
                  29
                  7
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  24
                  29
                  7
               
               
                  3020
                  Outlays (gross)
                  â24
                  â29
                  â7
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  24
                  29
                  7
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  24
                  29
                  7
               
               
                  4180
                  Budget authority, net (total)
                  24
                  29
                  7
               
               
                  4190
                  Outlays, net (total)
                  24
                  29
                  7
               
               
                  
                     
                  
               
            
         
      
      
         The Health Coverage Tax Credit (HCTC) is a refundable tax credit that pays 72.5% of qualified health insurance premiums for
            eligible individuals and their families (as provided in IRC 35(a)). Those eligible include certain recipients of Trade Adjustment
            Assistance (TAA) and beneficiaries of the Pension Benefit Guaranty Corporation who are aged 55 through 64. Individuals cannot
            claim both HCTC and a premium tax credit for the same coverage. The credit can be paid in advance. The HCTC was created in
            the Trade Act of 2002 (P.L. 107â210), subsequently extended, temporarily eliminated in 2014 (P.L. 112â40, section 241), then
            later reinstated through December 31, 2019 (P.L. 114â27, section 407). The Further Consolidated Appropriations Act, 2020 (P.L.
            116â94, section 146) extended the credit through December 31, 2020. 
         
         
         
      
         Payment Where Small Business Health Insurance Tax Credit Exceeds Liability for TaxProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0951â0â1â551
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payment Where Small Business Health Insurance Tax Credit Exceeds (Direct)
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  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:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  1
                  2
                  2
               
               
                  3010
                  New obligations, unexpired accounts
                  1
                  1
                  1
               
               
                  3020
                  Outlays (gross)
                  
                  â1
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  2
                  2
                  2
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  1
                  2
                  2
               
               
                  3200
                  Obligated balance, end of year
                  2
                  2
                  2
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  1
                  1
                  1
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  1
                  1
               
               
                  4180
                  Budget authority, net (total)
                  1
                  1
                  1
               
               
                  4190
                  Outlays, net (total)
                  
                  1
                  1
               
               
                  
                     
                  
               
            
         
      
      
         The Patient Protection and Affordable Care Act 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 after that for the first two
            consecutive years of having coverage purchased through the small business health options program. 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.
         
         This account includes state innovation waiver pass-through payments in lieu of the Small Business Health Insurance Tax Credit
            to qualifying states under section 1332(a)(3) of the PPACA.
         
      
         Payment Where Certain Tax Credits Exceed Liability for Corporate TaxProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0931â0â1â376
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payment Where Certain Tax Credits Exceed Liability for Corporate (Direct)
                  1,062
                  226
                  
               
               
                  0002
                  Credit for Prior Year Minimum Tax Liability of Corporations
                  7,170
                  6,459
                  3,288
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  8,232
                  6,685
                  3,288
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  8,302
                  6,685
                  3,288
               
               
                  1230
                  Appropriations and/or unobligated balance of appropriations permanently reduced
                  â70
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  8,232
                  6,685
                  3,288
               
               
                  1930
                  Total budgetary resources available
                  8,232
                  6,685
                  3,288
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  8,232
                  6,685
                  3,288
               
               
                  3020
                  Outlays (gross)
                  â8,232
                  â6,685
                  â3,288
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  8,232
                  6,685
                  3,288
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  8,232
                  6,685
                  3,288
               
               
                  4180
                  Budget authority, net (total)
                  8,232
                  6,685
                  3,288
               
               
                  4190
                  Outlays, net (total)
                  8,232
                  6,685
                  3,288
               
               
                  
                     
                  
               
            
         
      
      
         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.
         
         The Tax Cuts and Jobs Act (P.L. 115â97) (TCJA) repealed the corporate alternative minimum tax. To conform to this repeal,
            the election to accelerate AMT credits in lieu of taking bonus depreciation was repealed, effective for property placed in
            service after September 27, 2017. P.L. 115â97 allows prior year AMT credits to offset regular tax liability for any taxable
            year. In addition, AMT credits are refundable for any taxable year beginning after 2017 and before 2022 in an amount equal
            to 50 percent (100 percent in the case of taxable years beginning in 2021) of the excess of the minimum tax credit for the
            taxable year over the amount of the credit allowable for the year against regular tax liability.  The refundable corporate
            minimum tax credit claimed under sections 53 and 168(k)(4) of title 26, U.S. Code as in effect for taxable years beginning
            before Jan. 1, 2018, is not direct spending under the Balanced Budget and Deficit Control Act, as amended, and thus is not
            subject to sequestration. 
         
          
      
         Payment Where American Opportunity Credit Exceeds Liability for TaxProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0932â0â1â502
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payment Where American Opportunity Credit Exceeds Liability for (Direct)
                  2,881
                  3,855
                  3,853
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  2,881
                  3,855
                  3,853
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  2,881
                  3,855
                  3,853
               
               
                  1930
                  Total budgetary resources available
                  2,881
                  3,855
                  3,853
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  2,881
                  3,855
                  3,853
               
               
                  3020
                  Outlays (gross)
                  â2,881
                  â3,855
                  â3,853
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  2,881
                  3,855
                  3,853
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  2,881
                  3,855
                  3,853
               
               
                  4180
                  Budget authority, net (total)
                  2,881
                  3,855
                  3,853
               
               
                  4190
                  Outlays, net (total)
                  2,881
                  3,855
                  3,853
               
               
                  
                     
                  
               
            
         
      
      Summary of Budget Authority and Outlays (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  Enacted/requested:
               
               
                  
                  Budget Authority
                  2,881
                  3,855
                  3,853
               
               
                  
                  Outlays
                  2,881
                  3,855
                  3,853
               
               
                  Legislative proposal, subject to PAYGO:
               
               
                  
                  Budget Authority
                  
                  
                  â135
               
               
                  
                  Outlays
                  
                  
                  â135
               
               
                  Total:
               
               
                  
                  Budget Authority
                  2,881
                  3,855
                  3,718
               
               
                  
                  Outlays
                  2,881
                  3,855
                  3,718
               
               
                  
                     
                  
               
            
         
      
      
          The American Opportunity Tax Credit (AOTC) was enacted by the American Recovery and Reinvestment Act of 2009 (Public Law
            111â5), was extended temporarily by Public Laws 111â312 and 112â240, and was made permanent by Public Law 114â113. A taxpayer
            may claim an AOTC of 100 percent of the first $2,000 of qualified tuition, fees, and course materials paid by the taxpayer
            for each eligible student or dependent and 25 percent of the next $2,000 of these qualifying expenses. Up to 40 percent of
            the otherwise eligible credit is refundable. The AOTC may be claimed only for the first four years of post-secondary education
            per student. The AOTC phases out for higher income taxpayers as the taxpayers income increases. As provided by law, there
            are instances where a taxpayer is entitled to a payment because the AOTC to which the taxpayer is entitled exceeds the amount
            of tax liability owed through the individual income tax system. 
         
      
         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
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payment Where American Opportunity Credit Exceeds Liability for (Direct)
                  
                  
                  â135
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  
                  
                  â135
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  
                  â135
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  â135
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  
                  â135
               
               
                  3020
                  Outlays (gross)
                  
                  
                  135
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  â135
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  â135
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  â135
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  â135
               
               
                  
                     
                  
               
            
         
      
      
         The Budget includes a proposal to provide the Internal Revenue Service (IRS) with greater flexibility to address correctable
            errors on tax returns. 
         
      
         Payment to Issuer of Qualified Energy Conservation BondsProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0948â0â1â272
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payment to Issuer of Qualified Energy Conservation Bonds (Direct)
                  40
                  40
                  43
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  40
                  40
                  43
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  43
                  43
                  43
               
               
                  1230
                  Appropriations and/or unobligated balance of appropriations permanently reduced
                  â3
                  â3
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  40
                  40
                  43
               
               
                  1930
                  Total budgetary resources available
                  40
                  40
                  43
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  40
                  40
                  43
               
               
                  3020
                  Outlays (gross)
                  â40
                  â40
                  â43
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  40
                  40
                  43
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  40
                  40
                  43
               
               
                  4180
                  Budget authority, net (total)
                  40
                  40
                  43
               
               
                  4190
                  Outlays, net (total)
                  40
                  40
                  43
               
               
                  
                     
                  
               
            
         
      
      
         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 million to $3.2 billion.
         
         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 BondsProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0947â0â1â271
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payment to Issuer of New Clean Renewable Energy Bonds (Direct)
                  48
                  48
                  51
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  48
                  48
                  51
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  51
                  51
                  51
               
               
                  1230
                  Appropriations and/or unobligated balance of appropriations permanently reduced
                  â3
                  â3
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  48
                  48
                  51
               
               
                  1930
                  Total budgetary resources available
                  48
                  48
                  51
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  48
                  48
                  51
               
               
                  3020
                  Outlays (gross)
                  â48
                  â48
                  â51
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  48
                  48
                  51
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  48
                  48
                  51
               
               
                  4180
                  Budget authority, net (total)
                  48
                  48
                  51
               
               
                  4190
                  Outlays, net (total)
                  48
                  48
                  51
               
               
                  
                     
                  
               
            
         
      
      
         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 $2.4 billion.
         
         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 BondsProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0946â0â1â501
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payment to Issuer of Qualified School Construction Bonds (Direct)
                  650
                  650
                  691
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  650
                  650
                  691
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  693
                  691
                  691
               
               
                  1230
                  Appropriations and/or unobligated balance of appropriations permanently reduced
                  â43
                  â41
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  650
                  650
                  691
               
               
                  1930
                  Total budgetary resources available
                  650
                  650
                  691
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  650
                  650
                  691
               
               
                  3020
                  Outlays (gross)
                  â650
                  â650
                  â691
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  650
                  650
                  691
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  650
                  650
                  691
               
               
                  4180
                  Budget authority, net (total)
                  650
                  650
                  691
               
               
                  4190
                  Outlays, net (total)
                  650
                  650
                  691
               
               
                  
                     
                  
               
            
         
      
      
         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 billion 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 BondsProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0945â0â1â501
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payment to Issuer of Qualified Zone Academy Bonds (Direct)
                  43
                  43
                  46
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  43
                  43
                  46
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  46
                  46
                  46
               
               
                  1230
                  Appropriations and/or unobligated balance of appropriations permanently reduced
                  â3
                  â3
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  43
                  43
                  46
               
               
                  1930
                  Total budgetary resources available
                  43
                  43
                  46
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  43
                  43
                  46
               
               
                  3020
                  Outlays (gross)
                  â43
                  â43
                  â46
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  43
                  43
                  46
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  43
                  43
                  46
               
               
                  4180
                  Budget authority, net (total)
                  43
                  43
                  46
               
               
                  4190
                  Outlays, net (total)
                  43
                  43
                  46
               
               
                  
                     
                  
               
            
         
      
      
         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 $1.4 billion 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 million. The American Taxpayer Relief Act of 2012 (P.L. 112â240), section 310, extended the
            calendar year limitation of $400 million 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 million 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 million 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
         Payment to United States Virgin Islands and Puerto Rico for Disaster Tax ReliefProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0159â0â1â609
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payments to Puerto Rico
                  200
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  200
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  200
                  
                  
               
               
                  1930
                  Total budgetary resources available
                  200
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  200
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â200
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  200
                  
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  200
                  
                  
               
               
                  4180
                  Budget authority, net (total)
                  200
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  200
                  
                  
               
               
                  
                     
                  
               
            
         
      
      
         The Disaster Tax Relief and Airport and Airway Extension Act of 2017 (P.L. 115â63) amended the Internal Revenue Code to allow
            various tax credits, deductions, and modifications to existing rules for individuals and businesses affected by Hurricanes
            Harvey, Irma, and Maria. Section 504(d) provided that the Department of the Treasury pay: (1) to the U.S. Virgin Islands amounts
            equal to the loss in revenues to the U.S. Virgin Islands by reason of the provisions of this title, and (2) to the Commonwealth
            of Puerto Rico amounts equal to the aggregate benefits that would have been provided to residents of Puerto Rico by reason
            of the provisions of this title if a mirror code tax system had been in effect in Puerto Rico. Activity to date reflects payments
            to the Commonwealth of Puerto Rico pursuant to the Employee Retention Tax Credit Implementation Plan approved by the Department
            of the Treasury. 
         
      
         Refunding Internal Revenue Collections, InterestProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0904â0â1â908
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Refunding Internal Revenue Collections, Interest (Direct)
                  2,042
                  1,321
                  1,464
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 43.0)
                  2,042
                  1,321
                  1,464
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  2,042
                  1,321
                  1,464
               
               
                  1930
                  Total budgetary resources available
                  2,042
                  1,321
                  1,464
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  2,042
                  1,321
                  1,464
               
               
                  3020
                  Outlays (gross)
                  â2,042
                  â1,321
                  â1,464
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  2,042
                  1,321
                  1,464
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  2,042
                  1,321
                  1,464
               
               
                  4180
                  Budget authority, net (total)
                  2,042
                  1,321
                  1,464
               
               
                  4190
                  Outlays, net (total)
                  2,042
                  1,321
                  1,464
               
               
                  
                     
                  
               
            
         
      
      
         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 CreditProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0949â0â1â551
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Premium assistance tax credit
                  53,142
                  41,529
                  35,537
               
               
                  0003
                  Basic Health Program
                  5,097
                  4,487
                  3,725
               
               
                  0004
                  State Innovation Waivers
                  939
                  1,584
                  1,138
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  59,178
                  47,600
                  40,400
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  
                  1
                  1
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  1
                  
                  
               
               
                  1033
                  Recoveries of prior year paid obligations
                  9,860
                  
                  
               
               
                  1037
                  Unobligated balance of appropriations withdrawn
                  â9,860
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  1
                  1
                  1
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  59,178
                  47,600
                  40,400
               
               
                  1900
                  Budget authority (total)
                  59,178
                  47,600
                  40,400
               
               
                  1930
                  Total budgetary resources available
                  59,179
                  47,601
                  40,401
               
               
                  
                  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
                  218
                  952
                  
               
               
                  3010
                  New obligations, unexpired accounts
                  59,178
                  47,600
                  40,400
               
               
                  3020
                  Outlays (gross)
                  â58,443
                  â48,552
                  â40,400
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  952
                  
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  218
                  952
                  
               
               
                  3200
                  Obligated balance, end of year
                  952
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  59,178
                  47,600
                  40,400
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  58,280
                  47,600
                  40,400
               
               
                  4101
                  Outlays from mandatory balances
                  163
                  952
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  58,443
                  48,552
                  40,400
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4123
                  Non-Federal sources
                  â9,860
                  
                  
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4143
                  Recoveries of prior year paid obligations, unexpired accounts
                  9,860
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  59,178
                  47,600
                  40,400
               
               
                  4170
                  Outlays, net (mandatory)
                  48,583
                  48,552
                  40,400
               
               
                  4180
                  Budget authority, net (total)
                  59,178
                  47,600
                  40,400
               
               
                  4190
                  Outlays, net (total)
                  48,583
                  48,552
                  40,400
               
               
                  
                     
                  
               
            
         
      
      
         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 a Health Insurance 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. 
         
         
          This account includes state innovation waiver pass-through payments in lieu of the Premium Tax Credit to qualifying states
            under section 1332(a)(3) of the PPACA, as well as payments to states under the Basic Health Program established under section
            1331 of PPACA.
         
      
         IRS Miscellaneous Retained FeesSpecial and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5432â0â2â803
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  
                  
                  
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1110
                  Enrolled Agent Fee Increase, IRS Miscellaneous Retained Fees
                  8
                  9
                  8
               
               
                  1130
                  New Installment Agreements, IRS Miscellaneous Retained Fees
                  186
                  181
                  179
               
               
                  1130
                  Restructured Installment Agreements, IRS Miscellaneous Retained Fees
                  78
                  76
                  72
               
               
                  1130
                  General User Fees, IRS Miscellaneous Retained Fees
                  115
                  122
                  125
               
               
                  1130
                  Photocopying and Historical Conservation Easement Fees, IRS Miscellaneous Retained Fees
                  5
                  4
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1199
                  Total current law receipts
                  392
                  392
                  387
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total receipts
                  392
                  392
                  387
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  392
                  392
                  387
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  IRS Miscellaneous Retained Fees
                  â392
                  â392
                  â387
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5432â0â2â803
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  IRS Miscellaneous Retained Fees (Direct)
                  5
                  4
                  4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 44.0)
                  5
                  4
                  4
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  513
                  587
                  445
               
               
                  1010
                  Unobligated balance transfer to other accts [020â0919]
                  â218
                  â410
                  â63
               
               
                  1010
                  Unobligated balance transfer to other accts [020â0912]
                  â6
                  â4
                  â100
               
               
                  1010
                  Unobligated balance transfer to other accts [020â0921]
                  
                  â102
                  
               
               
                  1011
                  Unobligated balance transfer from other acct [020â0921]
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  290
                  71
                  282
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1120
                  Appropriations transferred to other accts [020â0919]
                  
                  â14
                  â387
               
               
                  1120
                  Appropriations transferred to other accts [020â0921]
                  â90
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  â90
                  â14
                  â387
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  392
                  392
                  387
               
               
                  1900
                  Budget authority (total)
                  302
                  378
                  
               
               
                  1930
                  Total budgetary resources available
                  592
                  449
                  282
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  587
                  445
                  278
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  5
                  4
                  4
               
               
                  3020
                  Outlays (gross)
                  â5
                  â4
                  â4
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  â90
                  â14
                  â387
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  392
                  392
                  387
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  5
                  4
                  4
               
               
                  4180
                  Budget authority, net (total)
                  302
                  378
                  
               
               
                  4190
                  Outlays, net (total)
                  5
                  4
                  4
               
               
                  
                     
                  
               
            
         
      
      
         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 DebtSpecial and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5080â0â2â808
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  
                  
                  2
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1130
                  Gifts to the United States for Reduction of the Public Debt
                  5
                  5
                  5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  5
                  5
                  7
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  Gifts to the United States for Reduction of the Public Debt
                  â5
                  â3
                  â3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  
                  2
                  4
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5080â0â2â808
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  5
                  3
                  3
               
               
                  1236
                  Appropriations applied to repay debt
                  â5
                  â3
                  â3
               
               
                  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 ProgramSpecial and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5510â0â2â803
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  2
                  6
                  10
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1110
                  Private Collection Agent Program
                  97
                  162
                  162
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  99
                  168
                  172
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  Private Collection Agent Program
                  â97
                  â162
                  â162
               
               
                  2103
                  Private Collection Agent Program
                  â2
                  â6
                  â10
               
               
                  2132
                  Private Collection Agent Program
                  6
                  10
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Total current law appropriations
                  â93
                  â158
                  â172
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total appropriations
                  â93
                  â158
                  â172
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  6
                  10
                  
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5510â0â2â803
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0002
                  Payments to Private Collection Agencies
                  39
                  64
                  64
               
               
                  0003
                  Special Compliance Personnel Program
                  24
                  37
                  53
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  63
                  101
                  117
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  17
                  47
                  104
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  97
                  162
                  162
               
               
                  1203
                  Appropriation (previously unavailable)(special or trust)
                  2
                  6
                  10
               
               
                  1232
                  Appropriations and/or unobligated balance of appropriations temporarily reduced
                  â6
                  â10
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  93
                  158
                  172
               
               
                  1930
                  Total budgetary resources available
                  110
                  205
                  276
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  47
                  104
                  159
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  3
                  8
                  25
               
               
                  3010
                  New obligations, unexpired accounts
                  63
                  101
                  117
               
               
                  3020
                  Outlays (gross)
                  â58
                  â84
                  â118
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  8
                  25
                  24
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  3
                  8
                  25
               
               
                  3200
                  Obligated balance, end of year
                  8
                  25
                  24
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  93
                  158
                  172
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  55
                  55
                  81
               
               
                  4101
                  Outlays from mandatory balances
                  3
                  29
                  37
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  58
                  84
                  118
               
               
                  4180
                  Budget authority, net (total)
                  93
                  158
                  172
               
               
                  4190
                  Outlays, net (total)
                  58
                  84
                  118
               
               
                  
                     
                  
               
            
         
      
      
         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, as redefined by the Taxpayer First Act (P.L. 116â25), 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 two years has
            passed since assessment 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. The Taxpayer First Act also made certain receivables of individual taxpayers ineligible
            for collection, including taxpayers whose income subtantially consists of disability insurance benefits or supplemental security
            income benefits or whose adjusted gross income does not exceed 200 percent of the applicable federal poverty level. 
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5510â0â2â803
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  8
                  14
                  20
               
               
                  11.5
                  Other personnel compensation
                  
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  8
                  15
                  21
               
               
                  12.1
                  Civilian personnel benefits
                  3
                  5
                  8
               
               
                  23.1
                  Rental payments to GSA
                  10
                  13
                  18
               
               
                  25.1
                  Advisory and assistance services
                  42
                  67
                  69
               
               
                  31.0
                  Equipment
                  
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  63
                  101
                  117
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  63
                  101
                  117
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5510â0â2â803
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  111
                  208
                  308
               
               
                  
                     
                  
               
            
         
      
         Informant PaymentsSpecial and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5433â0â2â803
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  
                  
                  
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1140
                  Underpayment and Fraud Collection
                  88
                  125
                  125
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  88
                  125
                  125
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  Informant Payments
                  â88
                  â125
                  â125
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5433â0â2â803
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Informant Payments
                  88
                  118
                  125
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 91.0)
                  88
                  118
                  125
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  88
                  125
                  125
               
               
                  1230
                  Appropriations and/or unobligated balance of appropriations permanently reduced
                  
                  â7
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  88
                  118
                  125
               
               
                  1930
                  Total budgetary resources available
                  88
                  118
                  125
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  88
                  118
                  125
               
               
                  3020
                  Outlays (gross)
                  â88
                  â118
                  â125
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  88
                  118
                  125
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  88
                  118
                  125
               
               
                  4180
                  Budget authority, net (total)
                  88
                  118
                  125
               
               
                  4190
                  Outlays, net (total)
                  88
                  118
                  125
               
               
                  
                     
                  
               
            
         
      
      
         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 million. Lower payments are allowed in certain circumstances,
            including cases in which information is provided that was already available from another source. Section 41108 of the Bipartisan
            Budget Act of 2018 (P.L. 115â123) expanded the definition of proceeds to include proceeds arising from the laws for which
            the Internal Revenue Service is authorized to administer, enforce or investigate. Section 41108 further provides that the
            expanded definition of proceeds shall be used to determine eligibility for a mandatory award under section 7623(b)(5) and
            states that the amount of proceeds are to be determined without regard to whether such proceeds are available to the Secretary.
         
      
         Federal Tax Lien Revolving FundProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4413â0â3â803
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0801
                  Federal Tax Lien Revolving Fund (Reimbursable)
                  7
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 32.0)
                  7
                  2
                  2
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  7
                  7
                  7
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  7
                  2
                  2
               
               
                  1930
                  Total budgetary resources available
                  14
                  9
                  9
               
               
                  
                  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
                  7
                  2
                  2
               
               
                  3020
                  Outlays (gross)
                  â7
                  â2
                  â2
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  7
                  2
                  2
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  7
                  2
                  2
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4123
                  Non-Federal sources
                  â7
                  â2
                  â2
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      
         This revolving fund was established pursuant to section 112(a) of the Federal Tax Lien Act of 1966, to serve as the source
            of financing the redemption of real property by the United States. During the process of collecting unpaid taxes, the Government
            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 2021 as it currently lacks a quorum. The Board will
            reconvene once it has enough Senate-confirmed members to make a quorum.
         
      
         Administrative ProvisionsâInternal Revenue Service'
      			
      (including transfer of funds)SEC. 101. Not to exceed 4 percent of the appropriation made available in this Act to the Internal Revenue Service under the "Enforcement"
      heading, and not to exceed 5 percent of any other appropriation made available in this Act to the Internal Revenue Service,
      may be transferred to any other Internal Revenue Service appropriation upon  advance  notice to the Committees on Appropriations of the House of Representatives and the Senate.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. None of funds made available by this Act to the Internal Revenue Service shall be obligated or expended on conferences that
      do not adhere to the procedures, verification processes, documentation requirements, and policies issued by the Chief Financial
      Officer, Human Capital Office, and Agency-Wide Shared Services as a result of the recommendations in the report published
      on May 31, 2013, by the Treasury Inspector General for Tax Administration entitled "Review of the August 2010 Small Business/Self-Employed
      Division's Conference in Anaheim, California" (Reference Number 2013â10â037).SEC. 109. None of the funds made available in this Act to the Internal Revenue Service may be obligated or expendedâ
      (1) to make a payment to any employee under a bonus, award, or recognition program; or
      (2) under any hiring or personnel selection process with respect to re-hiring a former employee;
      unless such program or process takes into account the conduct and Federal tax compliance of such employee or former employee.SEC. 110. None of the funds made available by this Act may be used in contravention of section 6103 of the Internal Revenue Code of
      1986 (relating to confidentiality and disclosure of returns and return information).SEC. 111.   Unobligated balances of expired discretionary funds appropriated from the General Fund of the Treasury to the Internal Revenue
         Service by this Act may be transferred (not later than the end of the fifth fiscal year after the last fiscal year for which
         such funds are available for the purposes for which appropriated) into the Operations Support heading: Provided, that any funds so transferred shall remain available for obligation for five fiscal years after the fiscal year of such
         transfer, and in addition to such other funds as may be available for such purposes, for facilities and information technology
         expenses: Provided further, That transfer authority under this section shall be in addition to any other transfer authority provided in this Act: Provided further, That amounts may be obligated only after the Committees on Appropriations of the House of Representatives and the Senate
         are notified at least 15 days in advance of the planned use of funds. SEC. 112.  Nothwithstanding any Congressional notification requirements for a reprogramming of funds in this Act, funds provided in this
         Act for the Internal Revenue Service shall be available for obligation and expenditure through a reprogramming of funds that
         augments or reduces existing programs, projects, or activities by up to $10,000,000 without prior Congressional notification
         of such action. (Department of the Treasury Appropriations Act, 2020.)
         United States Secret Service
      
         The Budget reflects the transfer of the United States Secret Service from the Department of Homeland Security to the Department
            of the Treasury.  The functions, personnel, assets, and obligations of the Secret Service, including the functions of the
            Secretary of Homeland Security related to the Secret Service, will transfer to the Department of the Treasury.  The Secret
            Service will be maintained as a distinct entity within the Department of the Treasury.  For additional information on the
            transfer proposal, please consult the Department of the Treasury chapter of the Main Budget Volume. 
         
      
      Federal Funds
         Operations and Support Contingent upon enactment of authorizing legislation to transfer the United States Secret Service to the Department of the
               Treasury, for necessary expenses of the United States Secret Service for operations and support, including purchase of not
               to exceed 652 vehicles for police-type use for replacement only; hire of passenger motor vehicles; purchase of motorcycles
               made in the United States; hire of aircraft; rental of buildings in the District of Columbia; fencing, lighting, guard booths,
               and other facilities on private or other property not in Government ownership or control, as may be necessary to perform protective
               functions; conduct of and participation in firearms matches; presentation of awards; conduct of behavioral research in support
               of protective intelligence and operations; payment in advance for commercial accommodations as may be necessary to perform
               protective functions; and payment, without regard to section 5702 of title 5, United States Code, of subsistence expenses
               of employees who are on protective missions, whether at or away from their duty stations; $2,310,296,000; of which $41,807,000
               shall remain available until September 30, 2022; of which not to exceed $100,000 shall be to provide technical assistance
               and equipment to foreign law enforcement organizations in criminal investigations within the jurisdiction of the United States
               Secret Service; and of which $6,000,000 shall be for a grant for activities related to investigations of missing and exploited
               children: Provided, That not to exceed $19,125 shall be for official reception and representation expenses: Provided further,
               That funding may be used for calendar year 2020 premium pay in excess of the annual equivalent of the limitation on the rate
               of pay contained in section 5547(a) of title 5, United States Code, pursuant to section 2 of the Overtime Pay for Protective
               Services Act of 2016 (5 U.S.C. 5547 note), as amended by Public Law 115â383.
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0400â2â1â751
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0013
                  CAS - Mission Support
                  
                  
                  506
               
               
                  0014
                  CAS - Protective Operations
                  
                  
                  999
               
               
                  0015
                  CAS - Field Operations
                  
                  
                  689
               
               
                  0016
                  CAS - Basic and In-Service Training and Professional Development
                  
                  
                  116
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  
                  
                  2,310
               
               
                  0801
                  Operating Expenses (Reimbursable)
                  
                  
                  27
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  
                  
                  2,337
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1011
                  Unobligated balance transfer from other acct [070â0400]
                  
                  
                  51
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  
                  
                  2,310
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  
                  
                  18
               
               
                  1900
                  Budget authority (total)
                  
                  
                  2,328
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  2,379
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  
                  
                  42
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  
                  2,337
               
               
                  3020
                  Outlays (gross)
                  
                  
                  â2,428
               
               
                  3031
                  Unpaid obligations transferred from other accts [070â0400]
                  
                  
                  595
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  
                  
                  504
               
               
                  
                  Uncollected payments:
               
               
                  3081
                  Uncollected pymts from Fed sources transferred from other accounts
                  
                  
                  â53
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  
                  
                  â53
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3200
                  Obligated balance, end of year
                  
                  
                  451
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  
                  
                  2,328
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  
                  
                  1,834
               
               
                  4011
                  Outlays from discretionary balances
                  
                  
                  594
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  
                  
                  2,428
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  
                  
                  â18
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  
                  
                  â18
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  2,310
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  2,410
               
               
                  
                     
                  
               
            
         
      
      
         The United States Secret Service has statutory authority to carry out two primary missions: protection of the Nation's leaders
            and investigation of financial and electronic crimes. The Secret Service protects and investigates threats against the President
            and Vice President, their families, visiting heads of state and government, and other individuals as directed by the President;
            protects the White House Complex, Vice President's Residence, foreign missions, and other buildings within Washington, D.C.;
            and manages the security at designated National Special Security Events. The Secret Service also investigates violations of
            laws relating to counterfeiting of obligations and securities of the United States; financial crimes that include, but are
            not limited to, access device fraud, financial institution fraud, identity theft, and computer fraud; and computer-based attacks
            on financial, banking, telecommunications, and other critical infrastructure. Within Secret Service, the Operations and Support
            appropriation funds necessary operations, mission support, and associated management and administration costs.  The budget
            for Operations and Support includes resources to effectuate the transfer of the Secret Service to the Department of the Treasury,
            contingent upon enactment of authorizing legislation.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0400â2â1â751
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  
                  
                  817
               
               
                  11.3
                  Other than full-time permanent
                  
                  
                  14
               
               
                  11.5
                  Other personnel compensation
                  
                  
                  229
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  
                  
                  1,060
               
               
                  12.1
                  Civilian personnel benefits
                  
                  
                  496
               
               
                  21.0
                  Travel and transportation of persons
                  
                  
                  171
               
               
                  22.0
                  Transportation of things
                  
                  
                  6
               
               
                  23.1
                  Rental payments to GSA
                  
                  
                  99
               
               
                  23.2
                  Rental payments to others
                  
                  
                  10
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  
                  
                  36
               
               
                  25.2
                  Other services from non-Federal sources
                  
                  
                  201
               
               
                  25.3
                  Other goods and services from Federal sources
                  
                  
                  20
               
               
                  25.7
                  Operation and maintenance of equipment
                  
                  
                  7
               
               
                  26.0
                  Supplies and materials
                  
                  
                  63
               
               
                  31.0
                  Equipment
                  
                  
                  130
               
               
                  32.0
                  Land and structures
                  
                  
                  5
               
               
                  41.0
                  Grants, subsidies, and contributions
                  
                  
                  6
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  
                  
                  2,310
               
               
                  99.0
                  Reimbursable obligations
                  
                  
                  27
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  
                  
                  2,337
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0400â2â1â751
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  
                  
                  7,896
               
               
                  
                     
                  
               
            
         
      
         Procurement, Construction, and Improvements Contingent upon enactment of authorizing legislation to transfer the United States Secret Service to the Department of the
               Treasury, for necessary expenses of the United States Secret Service for procurement, construction, and improvements, $38,305,000,
               to remain available until September 30, 2023.
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0402â2â1â751
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0006
                  CAS - Protection Infrastructure
                  
                  
                  23
               
               
                  0008
                  CAS - Construction and Facility Improvements
                  
                  
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  
                  
                  24
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1011
                  Unobligated balance transfer from other acct [070â0401]
                  
                  
                  14
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  
                  
                  38
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  52
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  
                  
                  28
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  
                  24
               
               
                  3020
                  Outlays (gross)
                  
                  
                  â76
               
               
                  3031
                  Unpaid obligations transferred from other accts [070â0401]
                  
                  
                  75
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  
                  
                  23
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3200
                  Obligated balance, end of year
                  
                  
                  23
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  
                  
                  38
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  
                  
                  11
               
               
                  4011
                  Outlays from discretionary balances
                  
                  
                  65
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  
                  
                  76
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  38
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  76
               
               
                  
                     
                  
               
            
         
      
      
         Procurement, Construction, and Improvements provides funds necessary for the planning, operational development, engineering
            and purchase of one or more assets prior to sustainment.  This account provides necessary funding and investments needed to
            support the Secret Service's protective and investigation missions. 
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0402â2â1â751
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  25.2
                  Other services from non-Federal sources
                  
                  
                  20
               
               
                  31.0
                  Equipment
                  
                  
                  4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  
                  
                  24
               
               
                  
                     
                  
               
            
         
      
         Contribution for Annuity Benefits, United States Secret Service
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0405â2â1â751
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0304
                  Mandatory-DC Annuity
                  
                  
                  265
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  
                  265
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  265
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  
                  265
               
               
                  3020
                  Outlays (gross)
                  
                  
                  â287
               
               
                  3031
                  Unpaid obligations transferred from other accts [070â0405]
                  
                  
                  44
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  
                  
                  22
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3200
                  Obligated balance, end of year
                  
                  
                  22
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  265
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  243
               
               
                  4101
                  Outlays from mandatory balances
                  
                  
                  44
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  
                  
                  287
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  265
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  287
               
               
                  
                     
                  
               
            
         
      
      
         This account provides the Secret Service funding for contributions to the District of Columbia's Police and Firefighters Retirement
            Plan (DC Annuity).
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0405â2â1â751
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  11.8
                  Personnel compensation: Special personal services payments
                  
                  
                  220
               
               
                  12.1
                  Civilian personnel benefits
                  
                  
                  45
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  
                  
                  265
               
               
                  
                     
                  
               
            
         
      
         Research and Development Contingent upon enactment of authorizing legislation to transfer the United States Secret Service to the Department of the
               Treasury, for necessary expenses of the United States Secret Service for research and development, $11,937,000, to remain
               available until September 30, 2022.
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0804â2â1â751
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Protection
                  
                  
                  10
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 25.2)
                  
                  
                  10
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1011
                  Unobligated balance transfer from other acct [070â0804]
                  
                  
                  2
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  
                  
                  12
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  14
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  
                  
                  4
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  
                  10
               
               
                  3020
                  Outlays (gross)
                  
                  
                  â12
               
               
                  3031
                  Unpaid obligations transferred from other accts [070â0804]
                  
                  
                  2
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  
                  
                  12
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  
                  
                  10
               
               
                  4011
                  Outlays from discretionary balances
                  
                  
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  
                  
                  12
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  12
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  12
               
               
                  
                     
                  
               
            
         
      
      
          Research and Development includes funds necessary for supporting the search for new or refined knowledge and ideas and for
            the application or use of such knowledge and ideas for the development of new or improved products, processes, or capabilities.
            This account provides support to the Secret Service's protective and investigative missions.
         
      
         ADMINISTRATIVE PROVISIONSSEC. 101.  The United States Secret Service is authorized to obligate funds in anticipation of reimbursements from executive agencies,
         as defined in section 105 of title 5, United States Code, for personnel receiving training sponsored by the James J. Rowley
         Training Center, except that total obligations at the end of the fiscal year shall not exceed total budgetary resources available
         under the heading "United States Secret Service-Operations and Support" at the end of the fiscal year. SEC. 102.  None of the funds made available in this Act may be used to reimburse any Federal department or agency for its participation
         in a National Special Security Event. SEC. 103.  None of the funds made available to the United States Secret Service by this Act or by previous appropriations Acts may be
         made available for the protection of the head of a Federal agency other than the Secretary of the Treasury: Provided, That the Director of the United States Secret Service may enter into agreements to provide such protection on a fully reimbursable
         basis. SEC. 104.  Notwithstanding section 608 of this Act, up to $15,000,000 may be reprogrammed within "United States Secret Service-Operations
         and Support". SEC. 105.  Funding made available in this Act for "United States Secret Service-Operations and Support" is available for travel of United
         States Secret Service employees on protective missions without regard to the limitations on such expenditures in this or any
         other Act if the Director of the United States Secret Service or a designee notifies the Committees on Appropriations of the
         Senate and the House of Representatives 10 or more days in advance, or as early as practicable, prior to such expenditures. SEC. 106.  None of the funds made available by this Act for "United States Secret Service-Operations and Support" shall be available
         to compensate any employee for overtime in an annual amount in excess of $45,000, except that the Secretary of the Treasury,
         or the designee of the Secretary, may waive such amount as necessary for national security purposes. 
         Comptroller of the CurrencyTrust Funds
         Assessment FundsProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â8413â0â8â373
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0881
                  Bank Supervision
                  1,053
                  1,103
                  1,103
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  1,542
                  1,660
                  1,632
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  1,170
                  1,075
                  1,075
               
               
                  1801
                  Change in uncollected payments, Federal sources
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  1,171
                  1,075
                  1,075
               
               
                  1930
                  Total budgetary resources available
                  2,713
                  2,735
                  2,707
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  1,660
                  1,632
                  1,604
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  294
                  308
                  346
               
               
                  3010
                  New obligations, unexpired accounts
                  1,053
                  1,103
                  1,103
               
               
                  3020
                  Outlays (gross)
                  â1,039
                  â1,065
                  â1,065
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  308
                  346
                  384
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â7
                  â8
                  â8
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â8
                  â8
                  â8
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  287
                  300
                  338
               
               
                  3200
                  Obligated balance, end of year
                  300
                  338
                  376
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  1,171
                  1,075
                  1,075
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  366
                  383
                  383
               
               
                  4101
                  Outlays from mandatory balances
                  673
                  682
                  682
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  1,039
                  1,065
                  1,065
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources
                  â17
                  â13
                  â13
               
               
                  4121
                  Interest on Federal securities
                  â31
                  â26
                  â26
               
               
                  4123
                  Non-Federal sources
                  â1,122
                  â1,036
                  â1,036
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â1,170
                  â1,075
                  â1,075
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  â1
                  
                  
               
               
                  4170
                  Outlays, net (mandatory)
                  â131
                  â10
                  â10
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  â131
                  â10
                  â10
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5000
                  Total investments, SOY: Federal securities: Par value
                  1,837
                  1,971
                  1,981
               
               
                  5001
                  Total investments, EOY: Federal securities: Par value
                  1,971
                  1,981
                  1,991
               
               
                  
                     
                  
               
            
         
      
      
         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. Income of the 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.
         
         
         As of September 30, 2019, the OCC supervised 840 national bank charters, 57 Federal branches of foreign banks, and 303 Federal
            savings associations. In total, the OCC supervises approximately $12.8 trillion in financial institution assets. 
         
         At September 30, 2019, the net position of the OCC was $1.537 billion. The OCC allocates a significant portion of the net
            position to its financial reserves to cover undelivered orders and capital investments. Financial reserves are integral to
            the effective stewardship of the OCCs resources, and the OCC has a disciplined process for reviewing its reserve balances
            and allocating funds appropriately to support its ability to accomplish the agency's mission. The OCCs financial reserves
            are available to reduce the impact on the OCCs operations in the event of a significant fluctuation in revenues or expenses.
            In 2018, the OCC established a new receivership contingency fund of $86.6 million within its financial reserves to facilitate
            the conduct of receiverships of uninsured federal branches or agencies of a foreign banking organization. In 2017, the OCC
            established a contingency of $100 million within its reserves to act as receiver of those national trust banks which are not
            FDIC-insured.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â8413â0â8â373
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Reimbursable obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  543
                  543
                  543
               
               
                  11.3
                  Other than full-time permanent
                  5
                  4
                  4
               
               
                  11.5
                  Other personnel compensation
                  3
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  551
                  549
                  549
               
               
                  12.1
                  Civilian personnel benefits
                  238
                  269
                  269
               
               
                  13.0
                  Benefits for former personnel
                  1
                  
                  
               
               
                  21.0
                  Travel and transportation of persons
                  43
                  44
                  44
               
               
                  22.0
                  Transportation of things
                  1
                  1
                  1
               
               
                  23.2
                  Rental payments to others
                  64
                  67
                  67
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  15
                  17
                  17
               
               
                  24.0
                  Printing and reproduction
                  1
                  
                  
               
               
                  25.1
                  Advisory and assistance services
                  16
                  18
                  18
               
               
                  25.2
                  Other services from non-Federal sources
                  23
                  32
                  32
               
               
                  25.3
                  Other goods and services from Federal sources
                  9
                  9
                  9
               
               
                  25.4
                  Operation and maintenance of facilities
                  5
                  6
                  6
               
               
                  25.7
                  Operation and maintenance of equipment
                  58
                  64
                  64
               
               
                  26.0
                  Supplies and materials
                  4
                  6
                  6
               
               
                  31.0
                  Equipment
                  22
                  20
                  20
               
               
                  32.0
                  Land and structures
                  1
                  1
                  1
               
               
                  42.0
                  Insurance claims and indemnities
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Reimbursable obligations
                  1,053
                  1,103
                  1,103
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  1,053
                  1,103
                  1,103
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â8413â0â8â373
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  3,687
                  3,589
                  3,589
               
               
                  
                     
                  
               
            
         
      
         Interest on the Public DebtFederal Funds
         Interest on Treasury Debt Securities (gross)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0550â0â1â901
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Interest on Treasury Debt Securities
                  572,913
                  576,463
                  576,286
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 43.0)
                  572,913
                  576,463
                  576,286
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  572,913
                  576,463
                  576,286
               
               
                  1930
                  Total budgetary resources available
                  572,913
                  576,463
                  576,286
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  572,913
                  576,463
                  576,286
               
               
                  3020
                  Outlays (gross)
                  â572,913
                  â576,463
                  â576,286
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  572,913
                  576,463
                  576,286
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  572,913
                  576,463
                  576,286
               
               
                  4180
                  Budget authority, net (total)
                  572,913
                  576,463
                  576,286
               
               
                  4190
                  Outlays, net (total)
                  572,913
                  576,463
                  576,286
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Interest on Treasury Debt Securities
                  
                  
                  247
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 43.0)
                  
                  
                  247
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  
                  247
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  247
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  
                  247
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  247
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  247
               
               
                  
                     
                  
               
            
         
      
         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
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Interest on Treasury Debt Securities
                  
                  2
                  â751
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 43.0)
                  
                  2
                  â751
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  2
                  â751
               
               
                  1930
                  Total budgetary resources available
                  
                  2
                  â751
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  2
                  â751
               
               
                  3020
                  Outlays (gross)
                  
                  â2
                  751
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  2
                  â751
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  2
                  â751
               
               
                  4180
                  Budget authority, net (total)
                  
                  2
                  â751
               
               
                  4190
                  Outlays, net (total)
                  
                  2
                  â751
               
               
                  
                     
                  
               
            
         
      
         General and Administrative Provisions
         GENERAL FUND RECEIPT ACCOUNTS(in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  
                  2019 actual
                  2020 est.
                  2021 est.
               
               
                  
                     
                  
               
               
                  Governmental receipts:
               
               
                  010â086400
                  Filing Fees, P.L. 109â171, Title X
                  56
                  56
                  56
               
               
                  020â015800
                  Transportation Fuels Tax
                  â3,623
                  â10,995
                  â4,275
               
               
                  020â065000
                  Deposit of Earnings, Federal Reserve System
                  52,793
                  72,681
                  70,704
               
               
                  020â065000
                  Deposit of Earnings, Federal Reserve System: Legislative proposal, subject to PAYGO
                  
                  
                  110
               
               
                  020â085000
                  Registration, Filing, and Transaction Fees
                  5
                  5
                  5
               
               
                  345â086900
                  Fees for Legal and Judicial Services, not Otherwise Classified
                  47
                  47
                  47
               
               
                  096â089100
                  Miscellaneous Fees for Regulatory and Judicial Services, not Otherwise Classified
                  597
                  564
                  564
               
               
                  020â101000
                  Fines, Penalties, and Forfeitures, Agricultural Laws
                  4
                  4
                  4
               
               
                  021â103000
                  Fines, Penalties, and Forfeitures, Immigration and Labor Laws
                  196
                  183
                  183
               
               
                  021â103000
                  Fines, Penalties, and Forfeitures, Immigration and Labor Laws: Legislative proposal, subject to PAYGO
                  
                  
                  13
               
               
                  034â104000
                  Fines, Penalties, and Forfeitures, Customs, Commerce, and Antitrust Laws
                  1,790
                  5,935
                  5,935
               
               
                  020â105000
                  Fines, Penalties, and Forfeitures, Narcotic Prohibition and Alcohol Laws
                  30
                  23
                  23
               
               
                  096â106000
                  Forfeitures of Unclaimed Money and Property
                  16
                  19
                  19
               
               
                  010â108000
                  Fines, Penalties, and Forfeitures, Federal Coal Mine Health and Safety Laws
                  48
                  47
                  47
               
               
                  020â109600
                  Penalties on Employers Who Do not Offer Health Coverage or Delay Eligibility for New Employees
                  
                  757
                  1,386
               
               
                  020â241100
                  User Fees for IRS
                  3
                  3
                  3
               
               
                  020â249200
                  Premiums, Terrorism Risk Insurance Program
                  
                  
                  38
               
               
                  020â309400
                  Recovery from Airport and Airway Trust Fund for Refunds of Taxes
                  16
                  19
                  19
               
               
                  020â309500
                  Recovery from Leaking Underground Storage Tank Trust Fund for Refunds of Taxes, EPA
                  
                  6
                  6
               
               
                  020â309990
                  Refunds of Moneys Erroneously Received and Recovered (20X1807)
                  â35
                  â35
                  â35
               
               
                  050â085015
                  Registration, Filing, and Transaction Fees, SEC
                  530
                  700
                  716
               
               
                  220â109900
                  Fines, Penalties, and Forfeitures, not Otherwise Classified
                  3,126
                  4,830
                  4,830
               
               
                  901â011050
                  Individual Income Taxes
                  1,717,735
                  1,811,837
                  1,928,630
               
               
                  901â011050
                  Individual Income Taxes: Legislative proposal, not subject to PAYGO
                  
                  
                  264
               
               
                  901â011050
                  Individual Income Taxes: Legislative proposal, subject to PAYGO
                  
                  â9
                  2,572
               
               
                  999â011100
                  Corporation Income and Excess Profits Taxes
                  230,245
                  263,669
                  284,395
               
               
                  999â011100
                  Corporation Income and Excess Profits Taxes: Legislative proposal, not subject to PAYGO
                  
                  
                  45
               
               
                  999â011100
                  Corporation Income and Excess Profits Taxes: Legislative proposal, subject to PAYGO
                  
                  â27
                  â347
               
               
                  901â015250
                  Other Federal Fund Excise Taxes
                  4,848
                  1,792
                  1,831
               
               
                  999â015300
                  Estate and Gift Taxes
                  16,672
                  20,389
                  21,641
               
               
                  901â015500
                  Tobacco Excise Tax
                  12,457
                  12,333
                  11,860
               
               
                  901â015600
                  Alcohol Excise Tax
                  9,992
                  9,670
                  10,055
               
               
                  901â015700
                  Telephone Excise Tax
                  436
                  387
                  342
               
               
                  901â015913
                  Fee on Health Insurance Providers
                  9,590
                  15,398
                  
               
               
                  901â015914
                  Tax on Indoor Tanning Services
                  69
                  65
                  63
               
               
                  901â015915
                  Excise Tax on Medical Device Manufacturers
                  â64
                  
                  
               
               
                  901â031050
                  Other Federal Fund Customs Duties
                  47,591
                  62,856
                  35,843
               
               
                  General Fund Governmental receipts
                  2,105,170
                  2,273,209
                  2,377,592
               
               
                  
                     
                  
               
               
                  
               
               
                  Offsetting receipts from the public:
               
               
                  020â129900
                  Gifts to the United States, not Otherwise Classified
                  1
                  1
                  1
               
               
                  020â143500
                  General Fund Proprietary Interest Receipts, not Otherwise Classified
                  4
                  4
                  4
               
               
                  020â145000
                  Interest Payments from States, Cash Management Improvement
                  31
                  32
                  32
               
               
                  020â146310
                  Interest on Quota in International Monetary Fund
                  174
                  174
                  174
               
               
                  020â146320
                  Interest on Loans to International Monetary Fund
                  37
                  37
                  37
               
               
                  020â149900
                  Interest Received from Credit Financing Accounts
                  43,249
                  53,488
                  53,505
               
               
                  020â168200
                  Gain by Exchange on Foreign Currency Denominated Public Debt Securities
                  29
                  
                  
               
               
                  020â248500
                  GSE Fees Pursuant to P.L. 112â78 Sec. 401
                  3,903
                  4,262
                  4,548
               
               
                  020â248500
                  GSE Fees Pursuant to P.L. 112â78 Sec. 401: Legislative proposal, subject to PAYGO
                  
                  
                  202
               
               
                  020â267710
                  Community Development Financial Institutions Fund, Negative Subsidies
                  10
                  
                  
               
               
                  020â276330
                  Community Development Financial Institutions Fund, Downward Re-estimate of Subsidies
                  10
                  14
                  
               
               
                  020â279030
                  GSE Mortgage-backed Securities Direct Loans, Downward Reestimates of Subsidies
                  7
                  18
                  
               
               
                  020â279230
                  Troubled Asset Relief Program, Downward Reestimates of Subsidies
                  27
                  74
                  
               
               
                  020â289400
                  Proceeds, GSE Equity Related Transactions
                  15,279
                  
                  2,638
               
               
                  020â289400
                  Proceeds, GSE Equity Related Transactions: Legislative proposal, not subject to PAYGO
                  
                  
                  251
               
               
                  020â322000
                  All Other General Fund Proprietary Receipts
                  433
                  448
                  448
               
               
                  020â387500
                  Budget Clearing Account (suspense)
                  63
                  
                  
               
               
                  086â289100
                  Proceeds, Grants for Emergency Mortgage Relief Derived from Emergency Homeowners' Relief Fund
                  1
                  1
                  1
               
               
                  General Fund Offsetting receipts from the public
                  63,258
                  58,553
                  61,841
               
               
                  
                     
                  
               
               
                  
               
               
                  Intragovernmental payments:
               
               
                  089â142400
                  Interest on Investment, Colorado River Projects
                  
                  3
                  3
               
               
                  020â133800
                  Interest on Loans to the Presidio
                  2
                  2
                  2
               
               
                  020â135100
                  Interest on Loans to BPA
                  355
                  239
                  196
               
               
                  020â136000
                  Interest on Loans to Western Area Power Administration
                  2
                  2
                  2
               
               
                  020â136300
                  Interest on Loans for College Housing and Academic Facilities Loans, Education
                  1
                  1
                  1
               
               
                  020â140100
                  Interest on Loans to Commodity Credit Corporation
                  358
                  470
                  325
               
               
                  020â141500
                  Interest on Loans to Federal Deposit Insurance Corporation
                  
                  14
                  58
               
               
                  020â141800
                  Interest on Loans to Federal Financing Bank
                  1,839
                  1,865
                  1,928
               
               
                  020â143300
                  Interest on Loans to National Flood Insurance Fund, DHS
                  415
                  442
                  440
               
               
                  020â149500
                  Interest Payments on Repayable Advances to the Black Lung Disability Trust Fund
                  113
                  120
                  157
               
               
                  020â149700
                  Payment of Interest on Advances to the Railroad Retirement Board
                  110
                  121
                  109
               
               
                  020â150110
                  Interest on Loans or Advances to the Extended Unemployment Compensation Account
                  3
                  
                  
               
               
                  020â241600
                  Charges for Administrative Expenses of Social Security Act As Amended
                  782
                  697
                  724
               
               
                  020â310100
                  Recoveries from Federal Agencies for Settlement of Claims for Contract Disputes
                  100
                  158
                  107
               
               
                  020â311200
                  Reimbursement from Federal Agencies for Payments Made As a Result of Discriminatory Conduct
                  15
                  19
                  13
               
               
                  020â320000
                  Receivables from Cancelled Accounts
                  1
                  1
                  1
               
               
                  020â388500
                  Undistributed Intragovernmental Payments and Receivables from Cancelled Accounts
                  11
                  
                  
               
               
                  073â142800
                  Interest on Advances to Small Business Administration
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  General Fund Intragovernmental payments
                  4,108
                  4,154
                  4,066
               
               
                  
                     
                  
               
            
         
      
      
         
      
         ADMINISTRATIVE PROVISIONSâDEPARTMENT OF THE TREASURY'
      			
      (including transfers of funds)SEC. 111. Appropriations to the Department of the Treasury in this Act shall be available for uniforms or allowances therefor, as authorized
      by law (5 U.S.C. 5901), including maintenance, repairs, and cleaning; purchase of insurance for official motor vehicles operated
      in foreign countries; purchase of motor vehicles without regard to the general purchase price limitations for vehicles purchased
      and used overseas for the current fiscal year; entering into contracts with the Department of State for the furnishing of
      health and medical services to employees and their dependents serving in foreign countries; and services authorized by 5 U.S.C.
      3109.SEC. 112. Not to exceed 2 percent of any appropriations in this title made available under the headings "Departmental Offices-Salaries
      and Expenses", "Office of Inspector General", "Special Inspector General for the Troubled Asset Relief Program","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. 113. 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. 114. None of the funds appropriated in this Act or otherwise available to the Department of the Treasury or the Bureau of Engraving
      and Printing may be used to redesign the $1 Federal Reserve note.SEC. 115. The Secretary of the Treasury may transfer funds from the "Bureau of the Fiscal Service-Salaries and Expenses" to the Debt
      Collection Fund as necessary to cover the costs of debt collection: Provided, That such amounts shall be reimbursed to such salaries and expenses account from debt collections received in the Debt Collection
      Fund.SEC. 116. 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. 117. 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 prior notification of the House Committee on Financial Services; the Senate Committee on Banking, Housing, and Urban Affairs; and the Committees
      on Appropriations of the House of Representatives and the Senate.SEC. 118. 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 2021 until the enactment of the Intelligence Authorization Act for Fiscal Year 2021.SEC. 119. Not to exceed $5,000 shall be made available from the Bureau of Engraving and Printing's Industrial Revolving Fund for necessary
      official reception and representation expenses.SEC. 120. 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 Treasury Capital Investments and Modernization Fund account, Treasury Franchise Fund account, and the Treasury Forfeiture Fund account: Provided further, That such Capital Investment Plan shall include expenditures occurring in previous fiscal years for each capital investment
      project that has not been fully completed.SEC. 121. 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. 122. During fiscal year 2021â
      (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. 123. 
      (a) Not later than 60 days after the end of each quarter, 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 Research shall make officials available to testify on the contents of the reports required under subsection
         (a).
      SEC. 124.   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. SEC. 125.   Not to exceed 5 percent of any appropriation made available for the current fiscal year for the Department of the Treasury
         by this Act and unobligated balances of expired discretionary funds appropriated from the General Fund to the Department of
         the Treasury by this Act may be transferred (not later than the end of the fifth fiscal year after the last fiscal year for
         which such funds are available for the purposes for which appropriated) to the Treasury Capital Investments and Modernization
         Fund: Provided, That any funds so transferred shall remain available for obligation for five fiscal years after the fiscal year of such
         transfers for modernization of Treasury systems to increase cybersecurity and improve efficiency: Provided further, That funds so transferred shall not be available for obligation until the Secretary submits to the Committees on Appropriations
         of the House of Representatives and the Senate a spending plan for such funds.   (Department of the Treasury Appropriations Act, 2020.)
         TITLE VIâGENERAL PROVISIONS'
      			
      (includingtransferof 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 2021 from appropriations made available for salaries and expenses for fiscal year 2021 in this Act, shall remain available through September 30, 2022, 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. 
      (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. 620. 
      (a) None of the funds made available in this Act may be used to maintain or establish a computer network unless such network blocks
         the viewing, downloading, and exchanging of pornography.
      
      (b) Nothing in subsection (a) shall limit the use of funds necessary for any Federal, State, tribal, or local law enforcement
         agency or any other entity carrying out criminal investigations, prosecution, adjudication activities, or other law enforcement-
         or victim assistance-related activity.
      SEC. 621. None of the funds appropriated or other-wise made available by this Act may be used to pay award or incentive fees for contractors
      whose performance has been judged to be below satisfactory, behind schedule, over budget, or has failed to meet the basic
      requirements of a contract, unless the Agency determines that any such deviations are due to unforeseeable events, government-driven
      scope changes, or are not significant within the overall scope of the project and/or program and unless such awards or incentive
      fees are consistent with 16.401(e)(2) of the Federal Acquisition Regulation.SEC. 622. 
      (a) None of the funds made available under this Act may be used to pay for travel and conference activities that result in a total
         cost to an Executive branch department, agency, board or commission funded by this Act of more than $500,000 at any single
         conference unless the agency or entity determines that such attendance is in the national interest and advance notice is transmitted
         to the Committees on Appropriations of the House of Representatives and the Senate that includes the basis of that determination.
      SEC. 623. None of the funds made available by this Act may be used for first-class or business-class travel by the employees of executive
      branch agencies funded by this Act in contravention of sections 301â10.122 through 301â10.125 of title 41, Code of Federal
      Regulations.SEC. 624. None of the funds made available by this Act may be obligated on contracts in excess of $5,000 for public relations, as that
      term is defined in Office and Management and Budget Circular A-87 (revised May 10, 2004), unless advance notice of such an
      obligation is transmitted to the Committees on Appropriations of the House of Representatives and the Senate.SEC. 625.  Title 44, United States Code, is amended as followsâ (1)  in subsection (a)(2) of section 2107, by striking "the head of such agency has certified in writing to the Archivist" and
            inserting "the Archivist determines, after consulting with the head of such agency,"; 
      (2)  in subsection (d) of section 2904, by striking the first instance of "digital or electronic"; 
      (3)  in subsection (e) of section 3303a, by striking "the written consent of" and inserting "advance notice to"; and 
      (4)  in section 3308, by striking "empower" and inserting "direct". SEC. 626.   (a)  Upon enactment, the unobligated balances appropriated in prior appropriations Acts for the Public Company Accounting Oversight
            Board merit scholarship program, as authorized by 15 U.S.C. 7219(c)(2), shall be transferred to the general fund of the Treasury. 
      (b)  Amounts made available for fiscal year 2021 by section 620(b) of division C of Public Law 116â93 for the Public Company Accounting
            Oversight Board merit scholarship program, as authorized by 15 U.S.C. 7219(c)(2), shall be transferred to the general fund
            of the Treasury. 
      (Financial Services and General Government Appropriations Act, 2020.)