[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,  $270,669,000: Provided, That of the amount appropriated under this headingâ
      (1) not to exceed $350,000 is for official reception and representation expenses;
      (2) not to exceed $258,000 is for unforeseen emergencies of a confidential nature to be allocated and expended under the direction
            of the Secretary of the Treasury and to be accounted for solely on the Secretary's certificate; and
      (3) not to exceed  $34,000,000 shall remain available until September 30,  2023, forâ
      (A) the Treasury-wide Financial Statement Audit and Internal Control Program;
      (B) information technology modernization requirements;
      (C) the audit, oversight, and administration of the Gulf Coast Restoration Trust Fund;
      (D) the development and implementation of programs within the Office of Cybersecurity and Critical Infrastructure Protection,
            including entering into cooperative agreements;
      (E) operations and maintenance of facilities; and
      (F) international operations.
      (Department of the Treasury Appropriations Act, 2021.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0101â0â1â803
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Executive Direction
                  36
                  37
                  49
               
               
                  0002
                  International Affairs and Economic Policy
                  58
                  54
                  63
               
               
                  0003
                  Domestic Finance and Tax Policy
                  75
                  80
                  91
               
               
                  0005
                  Treasury-wide Management and Programs
                  35
                  40
                  44
               
               
                  0006
                  CFIUS
                  30
                  38
                  39
               
               
                  0007
                  Coronavirus Response Support to SBA
                  
                  1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0100
                  Subtotal, Direct programs
                  234
                  250
                  286
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  234
                  250
                  286
               
               
                  0811
                  Salaries and Expenses (Reimbursable)
                  10
                  11
                  11
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  244
                  261
                  297
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  21
                  54
                  28
               
               
                  1012
                  Unobligated balance transfers between expired and unexpired accounts
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  22
                  54
                  28
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  228
                  233
                  271
               
               
                  1100
                  Appropriation [CARES Act]
                  25
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  253
                  233
                  271
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  9
                  11
                  11
               
               
                  1700
                  Collected
                  15
                  15
                  15
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  25
                  26
                  26
               
               
                  1900
                  Budget authority (total)
                  278
                  259
                  297
               
               
                  1930
                  Total budgetary resources available
                  300
                  313
                  325
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â2
                  â24
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  54
                  28
                  28
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  55
                  52
                  30
               
               
                  3010
                  New obligations, unexpired accounts
                  244
                  261
                  297
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  3
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â240
                  â283
                  â296
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â10
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  52
                  30
                  31
               
               
                  
                  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1
                  
                  
               
               
                  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
                  46
                  47
                  25
               
               
                  3200
                  Obligated balance, end of year
                  47
                  25
                  26
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  278
                  259
                  297
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  198
                  227
                  260
               
               
                  4011
                  Outlays from discretionary balances
                  42
                  56
                  36
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  240
                  283
                  296
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â28
                  â26
                  â26
               
               
                  4033
                  Non-Federal sources
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â29
                  â26
                  â26
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â1
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  5
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  4
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  253
                  233
                  271
               
               
                  4080
                  Outlays, net (discretionary)
                  211
                  257
                  270
               
               
                  4180
                  Budget authority, net (total)
                  253
                  233
                  271
               
               
                  4190
                  Outlays, net (total)
                  211
                  257
                  270
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  90
                  105
                  124
               
               
                  11.3
                  Other than full-time permanent
                  1
                  2
                  2
               
               
                  11.5
                  Other personnel compensation
                  3
                  3
                  3
               
               
                  11.8
                  Special personal services payments
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  95
                  110
                  129
               
               
                  12.1
                  Civilian personnel benefits
                  30
                  31
                  38
               
               
                  21.0
                  Travel and transportation of persons
                  2
                  3
                  4
               
               
                  22.0
                  Transportation of things
                  1
                  
                  
               
               
                  23.2
                  Rental payments to others
                  2
                  1
                  1
               
               
                  25.1
                  Advisory and assistance services
                  14
                  26
                  20
               
               
                  25.2
                  Other services from non-Federal sources
                  1
                  2
                  2
               
               
                  25.3
                  Other goods and services from Federal sources
                  81
                  68
                  84
               
               
                  25.7
                  Operation and maintenance of equipment
                  
                  1
                  
               
               
                  26.0
                  Supplies and materials
                  2
                  3
                  3
               
               
                  31.0
                  Equipment
                  2
                  2
                  2
               
               
                  32.0
                  Land and structures
                  4
                  1
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  234
                  248
                  285
               
               
                  99.0
                  Reimbursable obligations
                  8
                  11
                  11
               
               
                  99.5
                  Adjustment for rounding
                  2
                  2
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  244
                  261
                  297
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0101â0â1â803
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  638
                  727
                  836
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  39
                  39
                  39
               
               
                  
                     
                  
               
            
         
      
         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,  $185,192,000, 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,  2023.
      (Department of the Treasury Appropriations Act, 2021.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1804â0â1â803
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Terrorism and Financial Intelligence
                  168
                  175
                  185
               
               
                  0811
                  Salaries and Expenses (Reimbursable)
                  9
                  11
                  11
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  177
                  186
                  196
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  10
                  12
                  12
               
               
                  1012
                  Unobligated balance transfers between expired and unexpired accounts
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  11
                  12
                  12
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  170
                  175
                  185
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  5
                  11
                  11
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  4
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  9
                  11
                  11
               
               
                  1900
                  Budget authority (total)
                  179
                  186
                  196
               
               
                  1930
                  Total budgetary resources available
                  190
                  198
                  208
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â1
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  12
                  12
                  12
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  53
                  63
                  35
               
               
                  3010
                  New obligations, unexpired accounts
                  177
                  186
                  196
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  1
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â166
                  â214
                  â195
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  63
                  35
                  36
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â6
                  â6
                  â6
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â4
                  
                  
               
               
                  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
                  47
                  57
                  29
               
               
                  3200
                  Obligated balance, end of year
                  57
                  29
                  30
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  179
                  186
                  196
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  126
                  154
                  163
               
               
                  4011
                  Outlays from discretionary balances
                  40
                  60
                  32
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  166
                  214
                  195
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â10
                  â11
                  â11
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â4
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  5
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  170
                  175
                  185
               
               
                  4080
                  Outlays, net (discretionary)
                  156
                  203
                  184
               
               
                  4180
                  Budget authority, net (total)
                  170
                  175
                  185
               
               
                  4190
                  Outlays, net (total)
                  156
                  203
                  184
               
               
                  
                     
                  
               
            
         
      
      
         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. In addition to the Financial Crimes Enforcement Network (FinCEN) and Treasury Executive
            Office for Asset Forfeiture (TEOAF), which are shown separately, TFI includes three other components: 1) the Office of Terrorist
            Financing and Financial Crimes (TFFC), responsible for policy and outreach such as U.S. representation to the Financial Action
            Task Force (FATF); 2) the Office of Intelligence and Analysis (OIA), the sole intelligence community (IC) component in the
            Department of the Treasury; and 3) the Office of Foreign Assets Control (OFAC), which administers and enforces economic and
            trade sanctions.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1804â0â1â803
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  58
                  68
                  73
               
               
                  11.3
                  Other than full-time permanent
                  1
                  1
                  1
               
               
                  11.5
                  Other personnel compensation
                  2
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  61
                  71
                  76
               
               
                  12.1
                  Civilian personnel benefits
                  20
                  23
                  25
               
               
                  21.0
                  Travel and transportation of persons
                  1
                  1
                  1
               
               
                  25.1
                  Advisory and assistance services
                  16
                  20
                  19
               
               
                  25.2
                  Other services from non-Federal sources
                  1
                  2
                  2
               
               
                  25.3
                  Other goods and services from Federal sources
                  46
                  42
                  40
               
               
                  25.7
                  Operation and maintenance of equipment
                  7
                  6
                  10
               
               
                  26.0
                  Supplies and materials
                  3
                  3
                  3
               
               
                  31.0
                  Equipment
                  5
                  2
                  4
               
               
                  32.0
                  Land and structures
                  9
                  5
                  5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  169
                  175
                  185
               
               
                  99.0
                  Reimbursable obligations
                  8
                  10
                  10
               
               
                  99.5
                  Adjustment for rounding
                  
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  177
                  186
                  196
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1804â0â1â803
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  477
                  551
                  575
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  39
                  35
                  41
               
               
                  
                     
                  
               
            
         
      
         CYBERSECURITY ENHANCEMENT ACCOUNTFor salaries and expenses for enhanced cybersecurity for systems operated by the Department of the Treasury,  $132,027,000, to remain available until September 30,  2024: 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  $4,000,000 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, 2021.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1855â0â1â808
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Cybersecurity Enhancement Account
                  21
                  18
                  54
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  29
                  27
                  27
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  30
                  27
                  27
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  18
                  18
                  132
               
               
                  1930
                  Total budgetary resources available
                  48
                  45
                  159
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  27
                  27
                  105
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  15
                  16
                  14
               
               
                  3010
                  New obligations, unexpired accounts
                  21
                  18
                  54
               
               
                  3020
                  Outlays (gross)
                  â19
                  â20
                  â41
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  16
                  14
                  27
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  15
                  16
                  14
               
               
                  3200
                  Obligated balance, end of year
                  16
                  14
                  27
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  18
                  18
                  132
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  
                  4
                  26
               
               
                  4011
                  Outlays from discretionary balances
                  19
                  16
                  15
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  19
                  20
                  41
               
               
                  4180
                  Budget authority, net (total)
                  18
                  18
                  132
               
               
                  4190
                  Outlays, net (total)
                  19
                  20
                  41
               
               
                  
                     
                  
               
            
         
      
      
         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. The Budget includes
            an increase of $114 million above base CEA resources to strengthen Treasury's cybersecurity posture and address the impacts
            of the SolarWinds incident.  
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1855â0â1â808
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  11.1
                  Personnel compensation: Full-time permanent
                  1
                  1
                  1
               
               
                  25.1
                  Advisory and assistance services
                  17
                  5
                  42
               
               
                  25.2
                  Other services from non-Federal sources
                  1
                  5
                  4
               
               
                  25.3
                  Other goods and services from Federal sources
                  1
                  
                  3
               
               
                  25.7
                  Operation and maintenance of equipment
                  
                  1
                  1
               
               
                  31.0
                  Equipment
                  1
                  5
                  4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  21
                  17
                  55
               
               
                  99.5
                  Adjustment for rounding
                  
                  1
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  21
                  18
                  54
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1855â0â1â808
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  4
                  6
                  10
               
               
                  
                     
                  
               
            
         
      
         DEPARTMENT-WIDE SYSTEMS AND CAPITAL INVESTMENTS PROGRAMS
         (INCLUDING TRANSFER OF FUNDS)For development and acquisition of automatic data processing equipment, software, and services and for repairs and renovations
            to buildings owned by the Department of the Treasury, $6,118,000, to remain available until September 30,  2024: Provided, That these funds shall be transferred to accounts and in amounts as necessary to satisfy the requirements of the Department's
            offices, bureaus, and other organizations: Provided further, That this transfer authority shall be in addition to any other transfer authority provided in this Act: Provided further, That none of the funds appropriated under this heading shall be used to support or supplement "Internal Revenue Service,
            Operations Support" or "Internal Revenue Service, Business Systems Modernization". 
       
      (Department of the Treasury Appropriations Act, 2021.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0115â0â1â803
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Department-wide Systems and Capital Investments Programs (Direct)
                  3
                  6
                  6
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  3
                  6
                  6
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  6
                  6
                  6
               
               
                  1930
                  Total budgetary resources available
                  9
                  12
                  12
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  6
                  6
                  6
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  3
                  4
                  4
               
               
                  3010
                  New obligations, unexpired accounts
                  3
                  6
                  6
               
               
                  3020
                  Outlays (gross)
                  â2
                  â6
                  â7
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  4
                  4
                  3
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  3
                  4
                  4
               
               
                  3200
                  Obligated balance, end of year
                  4
                  4
                  3
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  6
                  6
                  6
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  
                  3
                  3
               
               
                  4011
                  Outlays from discretionary balances
                  2
                  3
                  4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  2
                  6
                  7
               
               
                  4180
                  Budget authority, net (total)
                  6
                  6
                  6
               
               
                  4190
                  Outlays, net (total)
                  2
                  6
                  7
               
               
                  
                     
                  
               
            
         
      
      
         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. 
         
          
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0115â0â1â803
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  25.1
                  Advisory and assistance services
                  
                  1
                  
               
               
                  32.0
                  Land and structures
                  3
                  6
                  6
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  3
                  7
                  6
               
               
                  99.5
                  Adjustment for rounding
                  
                  â1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  3
                  6
                  6
               
               
                  
                     
                  
               
            
         
      
         Salaries and expensesFor necessary expenses of the Office of Inspector General in carrying out the provisions of the Inspector General Act of 1978,
             $42,362,000, 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,  2023, 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, 2021.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0106â0â1â803
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Audits
                  26
                  30
                  31
               
               
                  0002
                  Investigations
                  10
                  11
                  11
               
               
                  0003
                  Coronavirus Relief Fund Oversight
                  2
                  11
                  7
               
               
                  0004
                  Emergency Rental Assistance Oversight
                  
                  3
                  2
               
               
                  0005
                  Homeowner Assistance Oversight
                  
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  38
                  56
                  52
               
               
                  0801
                  Office of Inspector General (Reimbursable)
                  6
                  9
                  9
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  44
                  65
                  61
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  
                  35
                  33
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  41
                  41
                  42
               
               
                  1100
                  Appropriation (CARES Act)
                  35
                  
                  
               
               
                  1100
                  Appropriation (Consolidated Appropriations Act, 2021)
                  
                  7
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  76
                  48
                  42
               
               
                  
                  Appropriations, mandatory:
               
               
                  1221
                  Appropriations transferred from other acct [020â0124]
                  
                  3
                  
               
               
                  1221
                  Appropriations transferred from other acct [020â0150]
                  
                  3
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  
                  6
                  
               
               
                  
                  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)
                  82
                  63
                  51
               
               
                  1930
                  Total budgetary resources available
                  82
                  98
                  84
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â3
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  35
                  33
                  23
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  12
                  12
                  19
               
               
                  3010
                  New obligations, unexpired accounts
                  44
                  65
                  61
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  1
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â43
                  â58
                  â68
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  12
                  19
                  12
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â5
                  â5
                  â5
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â5
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  5
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â5
                  â5
                  â5
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  7
                  7
                  14
               
               
                  3200
                  Obligated balance, end of year
                  7
                  14
                  7
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  82
                  57
                  51
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  32
                  44
                  38
               
               
                  4011
                  Outlays from discretionary balances
                  11
                  10
                  29
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  43
                  54
                  67
               
               
                  
                  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)
                  76
                  48
                  42
               
               
                  4080
                  Outlays, net (discretionary)
                  37
                  45
                  58
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  6
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  4
                  
               
               
                  4101
                  Outlays from mandatory balances
                  
                  
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  
                  4
                  1
               
               
                  4180
                  Budget authority, net (total)
                  76
                  54
                  42
               
               
                  4190
                  Outlays, net (total)
                  37
                  49
                  59
               
               
                  
                     
                  
               
            
         
      
      
         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, the Special Inspector General for the Troubled Asset Relief Program, and the Special
            Inspector General for Pandemic Recovery. 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 2022, as well as provide oversight, on a reimbursable basis, of the Small Business Lending Fund.
         
         In 2022, 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. 
         
         This account also supports the oversight of COVID response programs, such as the Coronavirus Relief Fund, Emergency Rental
            Assistance, and the Homeowner Assistance Fund pursuant to the Coronavirus Aid, Relief, and Economic Security (CARES) Act,
            Division N of the Consolidated Appropriations Act, 2021, and the American Rescue Plan Act of 2021.
         
         
         
          
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0106â0â1â803
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  18
                  26
                  27
               
               
                  11.5
                  Other personnel compensation
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  19
                  27
                  28
               
               
                  12.1
                  Civilian personnel benefits
                  7
                  10
                  10
               
               
                  21.0
                  Travel and transportation of persons
                  
                  1
                  1
               
               
                  23.1
                  Rental payments to GSA
                  4
                  5
                  5
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  
                  1
                  1
               
               
                  25.2
                  Other services from non-Federal sources
                  3
                  6
                  3
               
               
                  25.3
                  Other goods and services from Federal sources
                  3
                  4
                  3
               
               
                  31.0
                  Equipment
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  37
                  55
                  52
               
               
                  99.0
                  Reimbursable obligations
                  6
                  9
                  9
               
               
                  99.5
                  Adjustment for rounding
                  1
                  1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  44
                  65
                  61
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0106â0â1â803
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  150
                  180
                  190
               
               
                  
                     
                  
               
            
         
      
         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  2022, so as to result in a total appropriation from the general fund estimated at not more than  $0.
      (Department of the Treasury Appropriations Act, 2021.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0165â0â1â803
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Transfer to Departmental Offices
                  15
                  15
                  15
               
               
                  0002
                  Transfer to Member Agencies
                  
                  5
                  5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 94.0)
                  15
                  20
                  20
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  
                  5
                  5
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  17
                  
                  
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  3
                  20
                  20
               
               
                  1900
                  Budget authority (total)
                  20
                  20
                  20
               
               
                  1930
                  Total budgetary resources available
                  20
                  25
                  25
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  5
                  5
                  5
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  15
                  20
                  20
               
               
                  3020
                  Outlays (gross)
                  â15
                  â20
                  â20
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  20
                  20
                  20
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  15
                  20
                  20
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4033
                  Non-Federal sources
                  â2
                  â20
                  â20
               
               
                  4034
                  Offsetting governmental collections
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â3
                  â20
                  â20
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  17
                  
                  
               
               
                  4080
                  Outlays, net (discretionary)
                  12
                  
                  
               
               
                  4180
                  Budget authority, net (total)
                  17
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  12
                  
                  
               
               
                  
                     
                  
               
            
         
      
      
         The Committee on Foreign Investment in the United States (CFIUS) is an interagency committee, chaired by the Secretary of
            the Treasury, authorized to review certain transactions involving foreign investment in the United States and certain real
            estate transactions by foreign persons in order to determine the effect of such transactions on the national security of the
            United States. The Foreign Investment Risk Review Modernization Act of 2018 established the 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;  $175,762,000, of which $5,000,000 shall remain available until September 30,  2023; 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, 2021.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0119â0â1â803
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Audit
                  66
                  66
                  67
               
               
                  0002
                  Investigations
                  106
                  107
                  114
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  172
                  173
                  181
               
               
                  0801
                  Treasury Inspector General for Tax Administration (Reimbursable)
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  173
                  174
                  182
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  5
                  3
                  8
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  170
                  170
                  176
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation [ARP]
                  
                  8
                  
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  1
                  1
                  1
               
               
                  1900
                  Budget authority (total)
                  171
                  179
                  177
               
               
                  1930
                  Total budgetary resources available
                  176
                  182
                  185
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  3
                  8
                  3
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  17
                  19
                  13
               
               
                  3010
                  New obligations, unexpired accounts
                  173
                  174
                  182
               
               
                  3020
                  Outlays (gross)
                  â169
                  â180
                  â182
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  19
                  13
                  13
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  17
                  19
                  13
               
               
                  3200
                  Obligated balance, end of year
                  19
                  13
                  13
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  171
                  171
                  177
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  151
                  157
                  163
               
               
                  4011
                  Outlays from discretionary balances
                  18
                  20
                  14
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  169
                  177
                  177
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â1
                  â1
                  â1
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  8
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  3
                  
               
               
                  4101
                  Outlays from mandatory balances
                  
                  
                  5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  
                  3
                  5
               
               
                  4180
                  Budget authority, net (total)
                  170
                  178
                  176
               
               
                  4190
                  Outlays, net (total)
                  168
                  179
                  181
               
               
                  
                     
                  
               
            
         
      
      
         The Treasury Inspector General for Tax Administration (TIGTA), an independent office within the Department of the Treasury,
            was established by Congress under the Internal Revenue Service (IRS) Restructuring and Reform Act of 1998 (RRA 98).  It provides
            oversight of IRS activities by conducting independent audits, investigations, and inspections and evaluations necessary to
            prevent and detect waste, fraud, and abuse in IRS programs and operations.  TIGTA also identifies and recommends strategies
            to address IRS management challenges and implement 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 audit work in high-risk tax administration areas.  Statutory coverage includes audits mandated by RRA 98
            and other statutory authorities involving computer security, taxpayer rights and privacy issues.  Through its audit programs,
            TIGTA promotes efficiency and effectiveness in the administration of internal revenue laws.  TIGTA is dedicated to the prevention
            and detection of fraud, waste, and abuse affecting tax administration. 
         
         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.  OI's performance model uses a ratio of those investigations that
            have the greatest impact on IRS' operations and/or the protection of Federal tax administration to the total number of investigations
            conducted.  Investigations in these areas protect IRS personnel, data, and facilities, as well as the public's confidence
            in the tax system. 
         
         TIGTA's Office of Inspections and Evaluations (I&E) identifies opportunities for improvements 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.
         
          
         This account also supports the oversight of Economic Impact Payments and other fast and direct relief pursuant to the Coronavirus
            Aid, Relief, and Economic Security (CARES) Act, Division N of the Consolidated Appropriations Act, 2021, and the American
            Rescue Plan Act of 2021.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0119â0â1â803
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  87
                  89
                  91
               
               
                  11.1
                  Full-time permanent - ARPA Fund
                  
                  2
                  3
               
               
                  11.5
                  Other personnel compensation
                  9
                  9
                  9
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  96
                  100
                  103
               
               
                  12.1
                  Civilian personnel benefits
                  40
                  42
                  44
               
               
                  12.1
                  Civilian personnel benefits - ARPA Fund
                  
                  1
                  2
               
               
                  21.0
                  Travel and transportation of persons
                  2
                  2
                  3
               
               
                  23.1
                  Rental payments to GSA
                  9
                  9
                  8
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  1
                  1
                  1
               
               
                  25.1
                  Advisory and assistance services
                  2
                  1
                  2
               
               
                  25.2
                  Other services from non-Federal sources
                  1
                  1
                  1
               
               
                  25.3
                  Other goods and services from Federal sources
                  14
                  11
                  12
               
               
                  25.7
                  Operation and maintenance of equipment
                  2
                  1
                  1
               
               
                  26.0
                  Supplies and materials
                  1
                  1
                  1
               
               
                  31.0
                  Equipment
                  4
                  3
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  172
                  173
                  181
               
               
                  99.0
                  Reimbursable obligations
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  173
                  174
                  182
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0119â0â1â803
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  731
                  760
                  760
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  2
                  2
                  2
               
               
                  
                     
                  
               
            
         
      
         Terrorism Insurance ProgramProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0123â0â1â376
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Base Administrative Expenses
                  2
                  3
                  4
               
               
                  0003
                  Projected Payments to Insurers
                  
                  25
                  75
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  2
                  28
                  79
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  2
                  28
                  79
               
               
                  1930
                  Total budgetary resources available
                  2
                  28
                  79
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  1
                  
                  7
               
               
                  3010
                  New obligations, unexpired accounts
                  2
                  28
                  79
               
               
                  3020
                  Outlays (gross)
                  â3
                  â21
                  â66
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  
                  7
                  20
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  1
                  
                  7
               
               
                  3200
                  Obligated balance, end of year
                  
                  7
                  20
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  2
                  28
                  79
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  2
                  21
                  59
               
               
                  4101
                  Outlays from mandatory balances
                  1
                  
                  7
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  3
                  21
                  66
               
               
                  4180
                  Budget authority, net (total)
                  2
                  28
                  79
               
               
                  4190
                  Outlays, net (total)
                  3
                  21
                  66
               
               
                  
                     
                  
               
            
         
      
      
         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 (TRIA) (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 $47 million for 2022, $359 million over the 2022â2026 period,
            and $518 million over the 2022â2031 period.  Mechanisms in TRIA result in Treasury's relative share of any covered losses
            decreasing over time as premiums in the insurance market increase. The budget estimate reflects this projected decrease in
            Treasury's share.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0123â0â1â376
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  11.1
                  Personnel compensation: Full-time permanent
                  1
                  1
                  2
               
               
                  25.1
                  Advisory and assistance services
                  1
                  2
                  2
               
               
                  42.0
                  Insurance claims and indemnities
                  
                  25
                  75
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  2
                  28
                  79
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  2
                  28
                  79
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0123â0â1â376
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  5
                  7
                  8
               
               
                  
                     
                  
               
            
         
      
         Treasury Forfeiture FundSpecial and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5697â0â2â751
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  56
                  30
                  33
               
               
                  0198
                  Reconciliation adjustment
                  â2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0199
                  Balance, start of year
                  54
                  30
                  33
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1110
                  Forfeited Cash and Proceeds from Sale of Forfeited Property, Treasury Forfeiture Fund
                  495
                  547
                  547
               
               
                  1140
                  Earnings on Investments, Treasury Forfeiture Fund
                  19
                  25
                  25
               
               
                  1198
                  Reconciliation adjustment
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1199
                  Total current law receipts
                  513
                  572
                  572
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total receipts
                  513
                  572
                  572
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  567
                  602
                  605
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  Treasury Forfeiture Fund
                  â513
                  â572
                  â572
               
               
                  2103
                  Treasury Forfeiture Fund
                  â54
                  â30
                  â33
               
               
                  2132
                  Treasury Forfeiture Fund
                  30
                  33
                  33
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Total current law appropriations
                  â537
                  â569
                  â572
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total appropriations
                  â537
                  â569
                  â572
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  30
                  33
                  33
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5697â0â2â751
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Mandatory
                  465
                  445
                  445
               
               
                  0003
                  Secretary's Enforcement Fund
                  23
                  35
                  36
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  488
                  480
                  481
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  610
                  691
                  717
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  32
                  12
                  12
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  642
                  703
                  729
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  513
                  572
                  572
               
               
                  1203
                  Appropriation (previously unavailable)(special or trust)
                  54
                  30
                  33
               
               
                  1230
                  Appropriations and/or unobligated balance of appropriations permanently reduced
                  
                  â75
                  
               
               
                  1232
                  Appropriations and/or unobligated balance of appropriations temporarily reduced
                  â30
                  â33
                  â33
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  537
                  494
                  572
               
               
                  1930
                  Total budgetary resources available
                  1,179
                  1,197
                  1,301
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  691
                  717
                  820
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  512
                  531
                  527
               
               
                  3010
                  New obligations, unexpired accounts
                  488
                  480
                  481
               
               
                  3020
                  Outlays (gross)
                  â437
                  â472
                  â515
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â32
                  â12
                  â12
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  531
                  527
                  481
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  512
                  531
                  527
               
               
                  3200
                  Obligated balance, end of year
                  531
                  527
                  481
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  537
                  494
                  572
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  27
                  27
               
               
                  4101
                  Outlays from mandatory balances
                  437
                  445
                  488
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  437
                  472
                  515
               
               
                  4180
                  Budget authority, net (total)
                  537
                  494
                  572
               
               
                  4190
                  Outlays, net (total)
                  437
                  472
                  515
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5000
                  Total investments, SOY: Federal securities: Par value
                  1,144
                  1,218
                  1,297
               
               
                  5001
                  Total investments, EOY: Federal securities: Par value
                  1,218
                  1,297
                  1,381
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  25.2
                  Other services from non-Federal sources
                  12
                  47
                  47
               
               
                  25.3
                  Other goods and services from Federal sources
                  247
                  140
                  140
               
               
                  41.0
                  Grants, subsidies, and contributions
                  131
                  116
                  116
               
               
                  44.0
                  Refunds
                  73
                  142
                  143
               
               
                  94.0
                  Financial transfers
                  24
                  35
                  35
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  487
                  480
                  481
               
               
                  99.5
                  Adjustment for rounding
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  488
                  480
                  481
               
               
                  
                     
                  
               
            
         
      
         Financial Research FundSpecial and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5590â0â2â376
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  4
                  4
                  5
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1110
                  Fees and Assessments, Financial Research Fund
                  74
                  70
                  85
               
               
                  1130
                  Interest, Financial Research Fund
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1199
                  Total current law receipts
                  75
                  71
                  86
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total receipts
                  75
                  71
                  86
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  79
                  75
                  91
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  Financial Research Fund
                  â74
                  â70
                  â84
               
               
                  2103
                  Financial Research Fund
                  â4
                  â4
                  â4
               
               
                  2132
                  Financial Research Fund
                  4
                  4
                  5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Total current law appropriations
                  â74
                  â70
                  â83
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total appropriations
                  â74
                  â70
                  â83
               
               
                  5098
                  Rounding adjustment
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  4
                  5
                  8
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5590â0â2â376
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0002
                  FSOC
                  5
                  7
                  7
               
               
                  0003
                  FDIC Payments
                  3
                  4
                  4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0091
                  FSOC subtotal
                  8
                  11
                  11
               
               
                  0101
                  OFR
                  63
                  72
                  75
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  71
                  83
                  86
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  57
                  62
                  51
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  2
                  2
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  59
                  64
                  54
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  74
                  70
                  84
               
               
                  1203
                  Appropriation (previously unavailable)(special or trust)
                  4
                  4
                  4
               
               
                  1232
                  Appropriations and/or unobligated balance of appropriations temporarily reduced
                  â4
                  â4
                  â5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  74
                  70
                  83
               
               
                  1930
                  Total budgetary resources available
                  133
                  134
                  137
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  62
                  51
                  51
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  24
                  27
                  28
               
               
                  3010
                  New obligations, unexpired accounts
                  71
                  83
                  86
               
               
                  3020
                  Outlays (gross)
                  â66
                  â80
                  â75
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â2
                  â2
                  â3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  27
                  28
                  36
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  24
                  27
                  28
               
               
                  3200
                  Obligated balance, end of year
                  27
                  28
                  36
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  74
                  70
                  83
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  56
                  18
                  20
               
               
                  4101
                  Outlays from mandatory balances
                  10
                  62
                  55
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  66
                  80
                  75
               
               
                  4180
                  Budget authority, net (total)
                  74
                  70
                  83
               
               
                  4190
                  Outlays, net (total)
                  66
                  80
                  75
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5000
                  Total investments, SOY: Federal securities: Par value
                  75
                  84
                  52
               
               
                  5001
                  Total investments, EOY: Federal securities: Par value
                  84
                  52
                  57
               
               
                  
                     
                  
               
            
         
      
      
         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 other stakeholders 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.
         
         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.
         
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5590â0â2â376
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  11.1
                  Direct obligations: Personnel compensation: Full-time permanent
                  21
                  28
                  32
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  21
                  28
                  32
               
               
                  12.1
                  Civilian personnel benefits
                  8
                  9
                  11
               
               
                  25.1
                  Advisory and assistance services
                  14
                  15
                  14
               
               
                  25.2
                  Other services from non-Federal sources
                  1
                  1
                  2
               
               
                  25.3
                  Other goods and services from Federal sources
                  10
                  12
                  12
               
               
                  25.7
                  Operation and maintenance of equipment
                  5
                  4
                  4
               
               
                  26.0
                  Supplies and materials
                  10
                  11
                  10
               
               
                  31.0
                  Equipment
                  1
                  3
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  70
                  83
                  86
               
               
                  99.5
                  Adjustment for rounding
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  71
                  83
                  86
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5590â0â2â376
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  118
                  149
                  166
               
               
                  
                     
                  
               
            
         
      
         Presidential Election Campaign FundSpecial and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5081â0â2â808
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  2
                  1
                  28
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1110
                  Presidential Election Campaign Fund
                  24
                  50
                  50
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  26
                  51
                  78
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  Presidential Election Campaign Fund
                  â24
                  â23
                  â23
               
               
                  2103
                  Presidential Election Campaign Fund
                  â2
                  â1
                  â1
               
               
                  2132
                  Presidential Election Campaign Fund
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Total current law appropriations
                  â25
                  â23
                  â23
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total appropriations
                  â25
                  â23
                  â23
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  1
                  28
                  55
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5081â0â2â808
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Presidential Election Campaigns
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  1
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  354
                  378
                  401
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  24
                  23
                  23
               
               
                  1203
                  Appropriation (Sequestration pop-up, Authorizing Committee)
                  2
                  1
                  1
               
               
                  1232
                  Appropriations and/or unobligated balance of appropriations temporarily reduced
                  â1
                  â1
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  25
                  23
                  23
               
               
                  1930
                  Total budgetary resources available
                  379
                  401
                  424
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  378
                  401
                  424
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  1
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â1
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  25
                  23
                  23
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  1
                  
                  
               
               
                  4180
                  Budget authority, net (total)
                  25
                  23
                  23
               
               
                  4190
                  Outlays, net (total)
                  1
                  
                  
               
               
                  
                     
                  
               
            
         
      
      
         Individual Federal income tax returns include an optional Federal income tax designation of $3 that an individual may elect
            to be paid to the Presidential Election Campaign Fund (PECF). 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). There were no funds paid to the candidates in the 2020 Presidential election.
         
         Candidates for General Elections.âBy statute, eligible candidates of each major party in a presidential election are entitled to equal payments in an amount
            that may not exceed $20 million (adjusted for inflation since 1974) per party. In 2016, this amounted to $96.1 million for
            each candidate, but neither major party candidate accepted general election funding. Again, in 2020, 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. There was $736,000 paid
            to the NIH from this fund in 2020. Amounts previously transferred were intended to cover the years between elections and no
            funds will be transferred for FY 2021 and FY 2022.  
         
      
         Treasury Franchise FundProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4560â0â4â803
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0802
                  Financial Management Administrative Support Service
                  220
                  197
                  211
               
               
                  0804
                  Information Technology Services
                  223
                  217
                  222
               
               
                  0806
                  Shared Services Program
                  287
                  300
                  314
               
               
                  0808
                  Centralized Treasury Administrative Services
                  122
                  135
                  146
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  852
                  849
                  893
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  209
                  168
                  192
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  18
                  24
                  23
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  227
                  192
                  215
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  788
                  849
                  893
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  5
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  793
                  849
                  893
               
               
                  1930
                  Total budgetary resources available
                  1,020
                  1,041
                  1,108
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  168
                  192
                  215
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  209
                  245
                  47
               
               
                  3010
                  New obligations, unexpired accounts
                  852
                  849
                  893
               
               
                  3020
                  Outlays (gross)
                  â798
                  â1,023
                  â887
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â18
                  â24
                  â23
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  245
                  47
                  30
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â22
                  â27
                  â27
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â5
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â27
                  â27
                  â27
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  187
                  218
                  20
               
               
                  3200
                  Obligated balance, end of year
                  218
                  20
                  3
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  793
                  849
                  893
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  667
                  730
                  768
               
               
                  4011
                  Outlays from discretionary balances
                  131
                  293
                  119
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  798
                  1,023
                  887
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â788
                  â849
                  â893
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â5
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  â5
                  
                  
               
               
                  4080
                  Outlays, net (discretionary)
                  10
                  174
                  â6
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  10
                  174
                  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
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Reimbursable obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  178
                  185
                  193
               
               
                  11.3
                  Other than full-time permanent
                  1
                  1
                  1
               
               
                  11.5
                  Other personnel compensation
                  7
                  5
                  5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  186
                  191
                  199
               
               
                  12.1
                  Civilian personnel benefits
                  66
                  70
                  72
               
               
                  21.0
                  Travel and transportation of persons
                  
                  2
                  2
               
               
                  23.1
                  Rental payments to GSA
                  30
                  32
                  33
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  79
                  87
                  88
               
               
                  25.1
                  Advisory and assistance services
                  171
                  121
                  128
               
               
                  25.2
                  Other services from non-Federal sources
                  37
                  31
                  32
               
               
                  25.3
                  Other goods and services from Federal sources
                  147
                  149
                  157
               
               
                  25.4
                  Operation and maintenance of facilities
                  
                  2
                  2
               
               
                  25.7
                  Operation and maintenance of equipment
                  81
                  114
                  125
               
               
                  26.0
                  Supplies and materials
                  3
                  3
                  3
               
               
                  31.0
                  Equipment
                  47
                  44
                  50
               
               
                  32.0
                  Land and structures
                  3
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Reimbursable obligations
                  850
                  847
                  892
               
               
                  99.5
                  Adjustment for rounding
                  2
                  2
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  852
                  849
                  893
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4560â0â4â803
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  1,945
                  2,154
                  2,219
               
               
                  
                     
                  
               
            
         
      
         Exchange Stabilization FundProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4444â0â3â155
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Exchange Stabilization Fund (Direct)
                  1,892
                  
                  
               
               
                  0002
                  Money Market Mutual Fund Liquidity Facility (MMLF)
                  10,000
                  
                  
               
               
                  0003
                  Commercial Paper Funding Facility (CPFF)
                  10,000
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  21,892
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  39,773
                  21,101
                  41,329
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  396
                  8,500
                  
               
               
                  1026
                  Adjustment for change in allocation of trust fund limitation or foreign exchange valuation
                  2,685
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  42,854
                  29,601
                  41,329
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  139
                  11,728
                  23
               
               
                  1930
                  Total budgetary resources available
                  42,993
                  41,329
                  41,352
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  21,101
                  41,329
                  41,352
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  53,421
                  63,417
                  54,917
               
               
                  3010
                  New obligations, unexpired accounts
                  21,892
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â11,500
                  
                  
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â396
                  â8,500
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  63,417
                  54,917
                  54,917
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  53,421
                  63,417
                  54,917
               
               
                  3200
                  Obligated balance, end of year
                  63,417
                  54,917
                  54,917
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  139
                  11,728
                  23
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  11,500
                  
                  
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4121
                  Interest on Federal securities
                  â170
                  â18
                  â13
               
               
                  4123
                  Non-Federal sources
                  31
                  â11,710
                  â10
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â139
                  â11,728
                  â23
               
               
                  4170
                  Outlays, net (mandatory)
                  11,361
                  â11,728
                  â23
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  11,361
                  â11,728
                  â23
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5000
                  Total investments, SOY: Federal securities: Par value
                  22,622
                  11,170
                  23,426
               
               
                  5001
                  Total investments, EOY: Federal securities: Par value
                  11,170
                  23,426
                  23,793
               
               
                  5010
                  Total investments, SOY: non-Fed securities: Market value
                  
                  47
                  
               
               
                  5011
                  Total investments, EOY: non-Fed securities: Market value
                  47
                  
                  
               
               
                  
                     
                  
               
            
         
      
      
         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.  U.S. holdings of Special Drawing Rights (SDRs) are
            credited to the account of, and administered as part of 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. In the wake of the COVID-19 pandemic, Treasury used funds in the ESF
            to invest and provide other support to the Commercial Paper Funding Facility (CPFF) and the Money Market Mutual Fund Liquidity
            Facility (MMLF) in order to enhance liquidity and support American workers, households, and businesses. The investments in
            these two Federal Reserve facilities will be repaid in 2021, and the ESF may receive interest and other earnings from these
            transactions.
         
         The amounts reflected in 2022 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
                  2019 actual
                  2020 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  
                  Federal assets:
               
               
                  
                  Investments in U.S. securities:
               
               
                  1102
                  Treasury securities, par
                  22,622
                  22,622
               
               
                  1106
                  Receivables, net
                  
                  
               
               
                  1201
                  Non-Federal assets: Foreign Currency Investments
                  20,646
                  20,646
               
               
                  1801
                  Other Federal assets: Special Drawing Rights
                  50,054
                  50,054
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  93,322
                  93,322
               
               
                  
                  LIABILITIES:
               
               
                  2207
                  Non-Federal liabilities: Other
                  53,421
                  53,421
               
               
                  
                  NET POSITION:
               
               
                  3100
                  Unexpended appropriations
                  200
                  200
               
               
                  3300
                  Cumulative results of operations
                  39,701
                  39,701
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  3999
                  Total net position
                  39,901
                  39,901
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  93,322
                  93,322
               
               
                  
                     
                  
               
            
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4444â0â3â155
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  25.2
                  Other services from non-Federal sources
                  1,892
                  
                  
               
               
                  33.0
                  Investments and loans
                  20,000
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  21,892
                  
                  
               
               
                  
                     
                  
               
            
         
      
         Economic Stabilization Program AccountProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1889â0â1â376
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Administrative Expenses
                  16
                  25
                  20
               
               
                  
                  Credit program obligations:
               
               
                  0701
                  Direct loan subsidy
                  23,943
                  84
                  
               
               
                  0703
                  Subsidy for modifications of direct loans
                  7,880
                  8
                  
               
               
                  0705
                  Reestimates of direct loan subsidy
                  
                  309
                  
               
               
                  0706
                  Interest on reestimates of direct loan subsidy
                  
                  597
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0791
                  Direct program activities, subtotal
                  31,823
                  998
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  31,839
                  1,023
                  20
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  
                  468,136
                  780
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  
                  11,557
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  
                  479,693
                  780
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1120
                  Appropriations transferred to other acct [020â1893]
                  
                  
                  â25
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  500,000
                  906
                  
               
               
                  1220
                  Appropriations transferred to other acct [020â1893]
                  â25
                  
                  
               
               
                  1230
                  Appropriations and/or unobligated balance of appropriations permanently reduced
                  
                  â478,796
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  499,975
                  â477,890
                  
               
               
                  1900
                  Budget authority (total)
                  499,975
                  â477,890
                  â25
               
               
                  1930
                  Total budgetary resources available
                  499,975
                  1,803
                  755
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  468,136
                  780
                  735
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  
                  12,508
                  449
               
               
                  3010
                  New obligations, unexpired accounts
                  31,839
                  1,023
                  20
               
               
                  3020
                  Outlays (gross)
                  â19,331
                  â1,525
                  
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  
                  â11,557
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  12,508
                  449
                  469
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  
                  12,508
                  449
               
               
                  3200
                  Obligated balance, end of year
                  12,508
                  449
                  469
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  
                  
                  â25
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  
                  
                  â25
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  499,975
                  â477,890
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  19,331
                  
                  
               
               
                  4101
                  Outlays from mandatory balances
                  
                  1,525
                  25
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  19,331
                  1,525
                  25
               
               
                  4180
                  Budget authority, net (total)
                  499,975
                  â477,890
                  â25
               
               
                  4190
                  Outlays, net (total)
                  19,331
                  1,525
                  
               
               
                  
                     
                  
               
            
         
      
      Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1889â0â1â376
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct loan levels supportable by subsidy budget authority:
               
               
                  115001
                  13(3) Municipal Liquidity Facility
                  35,000
                  
                  
               
               
                  115002
                  13(3) Main Street Lending Program
                  75,000
                  
                  
               
               
                  115003
                  13(3) Term Asset-Backed Securities Loan Facility
                  10,000
                  
                  
               
               
                  115004
                  13(3) Corporate Credit Facilities
                  75,000
                  
                  
               
               
                  115005
                  Businesses Critical to National Security
                  700
                  36
                  
               
               
                  115006
                  Passenger Carriers, Large
                  14,655
                  1,587
                  
               
               
                  115007
                  Passenger Carriers, Small
                  
                  325
                  
               
               
                  115008
                  MRO and Ticketing Agencies
                  
                  40
                  
               
               
                  115009
                  Cargo Carriers
                  
                  2
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  115999
                  Total direct loan levels
                  210,355
                  1,990
                  
               
               
                  
                  Direct loan subsidy (in percent):
               
               
                  132001
                  13(3) Municipal Liquidity Facility
                  0.00
                  0.00
                  0.00
               
               
                  132002
                  13(3) Main Street Lending Program
                  23.54
                  0.00
                  0.00
               
               
                  132003
                  13(3) Term Asset-Backed Securities Loan Facility
                  1.26
                  0.00
                  0.00
               
               
                  132004
                  13(3) Corporate Credit Facilities
                  5.95
                  0.00
                  0.00
               
               
                  132005
                  Businesses Critical to National Security
                  45.56
                  4.70
                  0.00
               
               
                  132006
                  Passenger Carriers, Large
                  9.42
                  4.75
                  0.00
               
               
                  132007
                  Passenger Carriers, Small
                  0.00
                  1.11
                  0.00
               
               
                  132008
                  MRO and Ticketing Agencies
                  0.00
                  8.62
                  0.00
               
               
                  132009
                  Cargo Carriers
                  0.00
                  7.75
                  0.00
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  132999
                  Weighted average subsidy rate
                  11.38
                  4.24
                  0.00
               
               
                  
                  Direct loan subsidy budget authority:
               
               
                  133002
                  13(3) Main Street Lending Program
                  17,656
                  
                  
               
               
                  133003
                  13(3) Term Asset-Backed Securities Loan Facility
                  126
                  
                  
               
               
                  133004
                  13(3) Corporate Credit Facilities
                  4,461
                  
                  
               
               
                  133005
                  Businesses Critical to National Security
                  319
                  2
                  
               
               
                  133006
                  Passenger Carriers, Large
                  1,381
                  75
                  
               
               
                  133007
                  Passenger Carriers, Small
                  
                  4
                  
               
               
                  133008
                  MRO and Ticketing Agencies
                  
                  3
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  133999
                  Total subsidy budget authority
                  23,943
                  84
                  
               
               
                  
                  Direct loan subsidy outlays:
               
               
                  134002
                  13(3) Main Street Lending Program
                  16,711
                  8
                  
               
               
                  134003
                  13(3) Term Asset-Backed Securities Loan Facility
                  126
                  
                  
               
               
                  134004
                  13(3) Corporate Credit Facilities
                  1,066
                  
                  
               
               
                  134005
                  Businesses Critical to National Security
                  112
                  209
                  
               
               
                  134006
                  Passenger Carriers, Large
                  148
                  75
                  
               
               
                  134007
                  Passenger Carriers, Small
                  
                  4
                  
               
               
                  134008
                  MRO and Ticketing Agencies
                  
                  3
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  134999
                  Total subsidy outlays
                  18,163
                  299
                  
               
               
                  
                  Direct loan reestimates:
               
               
                  135001
                  13(3) Municipal Liquidity Facility
                  
                  454
                  
               
               
                  135002
                  13(3) Main Street Lending Program
                  
                  â13,367
                  
               
               
                  135003
                  13(3) Term Asset-Backed Securities Loan Facility
                  
                  96
                  
               
               
                  135004
                  13(3) Corporate Credit Facilities
                  
                  â269
                  
               
               
                  135005
                  Businesses Critical to National Security
                  
                  â47
                  
               
               
                  135006
                  Passenger Carriers, Large
                  
                  9
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  135999
                  Total direct loan reestimates
                  
                  â13,124
                  
               
               
                  
                     
                  
               
               
                  
                  Administrative expense data:
               
               
                  3580
                  Outlays from balances
                  
                  25
                  
               
               
                  
                     
                  
               
            
         
      
      
         The CARES Act (P.L. 116â136) authorized the Department of the Treasury to make up to $500 billion in loans and other investments
            in support of and to provide liquidity to eligible businesses, nonprofits, states, and municipalities impacted by the COVID-19
            pandemic. This included investments in facilities established by the Board of Governors of the Federal Reserve System pursuant
            to Section 13(3) of the Federal Reserve Act to provide liquidity to the financial system. The CARES Act also authorized Treasury
            to use up to $46 billion of these funds to make loans to passenger and cargo air carriers, certain other aviation businesses,
            and businesses critical to maintaining national security. As required by the Federal Credit Reform Act of 1990, as amended,
            this account records the subsidy costs associated with these loans and investments, which are estimated on a present value
            basis. The Consolidated Appropriations Act, 2021 (P.L. 116â260) rescinded this authority, though any loans and investments
            already made will remain active until obligations are fully liquidated.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1889â0â1â376
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  11.1
                  Personnel compensation: Full-time permanent
                  1
                  3
                  2
               
               
                  12.1
                  Civilian personnel benefits
                  
                  1
                  
               
               
                  25.1
                  Advisory and assistance services
                  11
                  14
                  13
               
               
                  25.3
                  Other goods and services from Federal sources
                  3
                  7
                  5
               
               
                  41.0
                  Grants, subsidies, and contributions
                  31,823
                  998
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  31,838
                  1,023
                  20
               
               
                  99.5
                  Adjustment for rounding
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  31,839
                  1,023
                  20
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1889â0â1â376
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  11
                  12
                  9
               
               
                  
                     
                  
               
            
         
      
         Economic Stabilization Direct Loan Financing AccountProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4447â0â3â376
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0710
                  Direct loan obligations
                  210,355
                  1,990
                  
               
               
                  0713
                  Payment of interest to Treasury
                  3,107
                  1,647
                  1,931
               
               
                  0741
                  Modification savings
                  1,163
                  
                  
               
               
                  0742
                  Downward reestimates paid to receipt accounts
                  
                  14,024
                  
               
               
                  0743
                  Interest on downward reestimates
                  
                  6
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  214,625
                  17,667
                  1,931
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  
                  
                  4,314
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  
                  102,452
                  
               
               
                  1024
                  Unobligated balance of borrowing authority withdrawn
                  
                  â90,457
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  
                  11,995
                  4,314
               
               
                  
                  Financing authority:
               
               
                  
                  Borrowing authority, mandatory:
               
               
                  1400
                  Borrowing authority
                  188,524
                  20,657
                  1,931
               
               
                  1424
                  Capital transfers of borrowing authority to general fund
                  
                  â1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1440
                  Borrowing authority, mandatory (total)
                  188,524
                  20,656
                  1,931
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  21,487
                  64,142
                  
               
               
                  1801
                  Change in uncollected payments, Federal sources
                  12,497
                  â11,995
                  
               
               
                  1825
                  Spending authority from offsetting collections applied to repay debt
                  â7,883
                  â62,817
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  26,101
                  â10,670
                  
               
               
                  1900
                  Budget authority (total)
                  214,625
                  9,986
                  1,931
               
               
                  1930
                  Total budgetary resources available
                  214,625
                  21,981
                  6,245
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  
                  4,314
                  4,314
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  
                  106,035
                  8,706
               
               
                  3010
                  New obligations, unexpired accounts
                  214,625
                  17,667
                  1,931
               
               
                  3020
                  Outlays (gross)
                  â108,590
                  â12,544
                  â1,931
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  
                  â102,452
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  106,035
                  8,706
                  8,706
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  
                  â12,497
                  â502
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â12,497
                  11,995
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â12,497
                  â502
                  â502
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  
                  93,538
                  8,204
               
               
                  3200
                  Obligated balance, end of year
                  93,538
                  8,204
                  8,204
               
               
                  
                     
                  
               
               
                  
                  Financing authority and disbursements, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  214,625
                  9,986
                  1,931
               
               
                  
                  Financing disbursements:
               
               
                  4110
                  Outlays, gross (total)
                  108,590
                  12,544
                  1,931
               
               
                  
                  Offsets against gross financing authority and disbursements:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources
                  â19,326
                  â1,205
                  
               
               
                  4122
                  Interest on uninvested funds
                  â2,160
                  
                  
               
               
                  4123
                  Non-Federal sources
                  â1
                  â62,937
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â21,487
                  â64,142
                  
               
               
                  
                  Additional offsets against financing authority only (total):
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  â12,497
                  11,995
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  180,641
                  â42,161
                  1,931
               
               
                  4170
                  Outlays, net (mandatory)
                  87,103
                  â51,598
                  1,931
               
               
                  4180
                  Budget authority, net (total)
                  180,641
                  â42,161
                  1,931
               
               
                  4190
                  Outlays, net (total)
                  87,103
                  â51,598
                  1,931
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4447â0â3â376
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Position with respect to appropriations act limitation on obligations:
               
               
                  1111
                  Direct loan obligations from current-year authority
                  210,355
                  1,990
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1150
                  Total direct loan obligations
                  210,355
                  1,990
                  
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of direct loans outstanding:
               
               
                  1210
                  Outstanding, start of year
                  
                  104,320
                  46,956
               
               
                  1231
                  Disbursements: Direct loan disbursements
                  104,320
                  5,573
                  
               
               
                  1251
                  Repayments: Repayments and prepayments
                  
                  â62,937
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  104,320
                  46,956
                  46,956
               
               
                  
                     
                  
               
            
         
      
      
         As authorized by the Coronavirus Aid, Relief, and Economic Security Act (P.L. 116â136) 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 and other investments obligated in FY 2020 and FY 2021, including modifications of those direct loans. 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4447â0â3â376
                  2019 actual
                  2020 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  1401
                  Net value of assets related to post-1991 direct loans receivable: Direct loans receivable, gross
                  
                  104,320
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  
                  104,320
               
               
                  
                     
                  
               
            
         
      
         Manufacturing Financing Program Account
         Manufacturing Financing Program Account
         (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0138â4â1â376
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Administrative Expenses
                  
                  
                  47
               
               
                  
                  Credit program obligations:
               
               
                  0701
                  Direct loan subsidy
                  
                  
                  3,603
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  
                  
                  3,650
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  
                  10,000
               
               
                  1900
                  Budget authority (total)
                  
                  
                  10,000
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  10,000
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  
                  
                  6,350
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  
                  3,650
               
               
                  3020
                  Outlays (gross)
                  
                  
                  â3,650
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  10,000
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  3,650
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  10,000
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  3,650
               
               
                  
                     
                  
               
            
         
      
      Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0138â4â1â376
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct loan levels supportable by subsidy budget authority:
               
               
                  115001
                  Manufacturing Financing (Legislative Proposal)
                  
                  
                  11,259
               
               
                  
                  Direct loan subsidy (in percent):
               
               
                  132001
                  Manufacturing Financing (Legislative Proposal)
                  0.00
                  0.00
                  32.00
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  132999
                  Weighted average subsidy rate
                  0.00
                  0.00
                  32.00
               
               
                  
                  Direct loan subsidy budget authority:
               
               
                  133001
                  Manufacturing Financing (Legislative Proposal)
                  
                  
                  3,603
               
               
                  
                  Direct loan subsidy outlays:
               
               
                  134001
                  Manufacturing Financing (Legislative Proposal)
                  
                  
                  3,603
               
               
                  
                     
                  
               
            
         
      
      
         The Budget proposes legislation as part of the American Jobs Plan establishing a manufacturing financing facility to support
            increasing the size, competitiveness, and innovation of the U.S. manufacturing sector. The program will provide capital support
            including direct lending, loan guarantees, and potentially public-private risk-sharing models. Investments under the facility
            will attract private capital where risk otherwise precludes sufficient private market participation and will target building
            of long-term sustainable, globally competitive manufacturing production.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0138â4â1â376
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  
                  
                  5
               
               
                  11.3
                  Other than full-time permanent
                  
                  
                  1
               
               
                  11.5
                  Other personnel compensation
                  
                  
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  
                  
                  7
               
               
                  12.1
                  Civilian personnel benefits
                  
                  
                  2
               
               
                  25.1
                  Advisory and assistance services
                  
                  
                  25
               
               
                  25.3
                  Other goods and services from Federal sources
                  
                  
                  10
               
               
                  25.7
                  Operation and maintenance of equipment
                  
                  
                  3
               
               
                  41.0
                  Grants, subsidies, and contributions
                  
                  
                  3,603
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  
                  
                  3,650
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0138â4â1â376
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  
                  
                  35
               
               
                  
                     
                  
               
            
         
      
         Manufacturing Financing Financing Account
         Manufacturing Financing Financing Account
         (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4412â4â3â376
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0710
                  Direct loan obligations
                  
                  
                  11,259
               
               
                  0713
                  Payment of interest to Treasury
                  
                  
                  54
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  
                  
                  11,313
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Financing authority:
               
               
                  
                  Borrowing authority, mandatory:
               
               
                  1400
                  Borrowing authority
                  
                  
                  7,710
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  
                  
                  3,603
               
               
                  1900
                  Budget authority (total)
                  
                  
                  11,313
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  11,313
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  
                  11,313
               
               
                  3020
                  Outlays (gross)
                  
                  
                  â11,313
               
               
                  
                     
                  
               
               
                  
                  Financing authority and disbursements, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  11,313
               
               
                  
                  Financing disbursements:
               
               
                  4110
                  Outlays, gross (total)
                  
                  
                  11,313
               
               
                  
                  Offsets against gross financing authority and disbursements:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources
                  
                  
                  â3,603
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  7,710
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  7,710
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4412â4â3â376
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Position with respect to appropriations act limitation on obligations:
               
               
                  1111
                  Direct loan obligations from current-year authority
                  
                  
                  11,259
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1150
                  Total direct loan obligations
                  
                  
                  11,259
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of direct loans outstanding:
               
               
                  1231
                  Disbursements: Direct loan disbursements
                  
                  
                  11,259
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  
                  
                  11,259
               
               
                  
                     
                  
               
            
         
      
      
         
      
         Air Carrier Worker SupportProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1894â0â1â402
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Administrative Expenses
                  7
                  11
                  10
               
               
                  0002
                  Passenger Air Carrier Worker Relief
                  24,955
                  28,935
                  
               
               
                  0003
                  Cargo Air Carrier Worker Relief
                  844
                  
                  
               
               
                  0004
                  Air Carrier Contractor Worker Relief
                  2,400
                  2,600
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  28,206
                  31,546
                  10
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  
                  3,794
                  3,248
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  32,000
                  31,000
                  
               
               
                  1930
                  Total budgetary resources available
                  32,000
                  34,794
                  3,248
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  3,794
                  3,248
                  3,238
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  
                  65
                  65
               
               
                  3010
                  New obligations, unexpired accounts
                  28,206
                  31,546
                  10
               
               
                  3020
                  Outlays (gross)
                  â28,141
                  â31,546
                  â10
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  65
                  65
                  65
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  
                  65
                  65
               
               
                  3200
                  Obligated balance, end of year
                  65
                  65
                  65
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  32,000
                  31,000
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  28,141
                  30,935
                  
               
               
                  4101
                  Outlays from mandatory balances
                  
                  611
                  10
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  28,141
                  31,546
                  10
               
               
                  4180
                  Budget authority, net (total)
                  32,000
                  31,000
                  
               
               
                  4190
                  Outlays, net (total)
                  28,141
                  31,546
                  10
               
               
                  
                     
                  
               
            
         
      
      
          The Coronavirus Aid, Relief, and Economic Security Act (P.L. 116â136) Section 4112 (CARES Act), Consolidated Appropriations
            Act, 2021 (P.L. 116â260) Division N Section 402, and the American Rescue Plan Act of 2021 (P.L. 117â2) Section 7301 each authorized
            the Secretary of the Treasury to provide financial assistance to the aviation industry for the continued payment of employee
            wages, salaries, and benefits. The CARES Act provided for financial assistance to passenger air carriers, cargo air carriers,
            and airline contractors. The two subsequent laws provided for additional financial assistance only for passenger air carriers
            and airline contractors.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1894â0â1â402
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  1
                  2
                  3
               
               
                  11.8
                  Special personal services payments
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  2
                  2
                  3
               
               
                  12.1
                  Civilian personnel benefits
                  
                  1
                  1
               
               
                  25.1
                  Advisory and assistance services
                  3
                  6
                  3
               
               
                  25.3
                  Other goods and services from Federal sources
                  2
                  2
                  3
               
               
                  41.0
                  Grants, subsidies, and contributions
                  28,199
                  31,535
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  28,206
                  31,546
                  10
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1894â0â1â402
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  8
                  14
                  17
               
               
                  
                     
                  
               
            
         
      
         Transportation Services Economic ReliefProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0156â0â1â401
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Transportation Assistance Payments
                  
                  1,950
                  
               
               
                  0002
                  Administrative Costs
                  
                  25
                  25
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  
                  1,975
                  25
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  
                  
                  25
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  2,000
                  
               
               
                  1930
                  Total budgetary resources available
                  
                  2,000
                  25
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  
                  25
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  1,975
                  25
               
               
                  3020
                  Outlays (gross)
                  
                  â1,975
                  â25
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  2,000
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  1,975
                  
               
               
                  4101
                  Outlays from mandatory balances
                  
                  
                  25
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  
                  1,975
                  25
               
               
                  4180
                  Budget authority, net (total)
                  
                  2,000
                  
               
               
                  4190
                  Outlays, net (total)
                  
                  1,975
                  25
               
               
                  
                     
                  
               
            
         
      
      
          The Consolidated Appropriations Act, 2021 (P.L. 116â260) Section 421 authorized the Secretary of the Treasury, in consultation
            with the Secretary of Transportation, to make grants available to eligible providers of transportation services that were
            negatively impacted by the coronavirus pandemic. This includes eligible companies providing charter, local, commuter, school,
            and tour bus services and eligible small passenger vessels (as defined in 46 U.S.C 85, 116, and 2101).
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0156â0â1â401
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  11.1
                  Personnel compensation: Full-time permanent
                  
                  3
                  3
               
               
                  12.1
                  Civilian personnel benefits
                  
                  1
                  1
               
               
                  25.1
                  Advisory and assistance services
                  
                  12
                  12
               
               
                  25.2
                  Other services from non-Federal sources
                  
                  4
                  4
               
               
                  25.3
                  Other goods and services from Federal sources
                  
                  5
                  5
               
               
                  41.0
                  Grants, subsidies, and contributions
                  
                  1,950
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  
                  1,975
                  25
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0156â0â1â401
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  
                  20
                  20
               
               
                  
                     
                  
               
            
         
      
         Coronavirus Relief FundProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1892â0â1â806
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Territories and the District of Columbia
                  3,000
                  
                  
               
               
                  0002
                  Tribal Governments
                  8,000
                  
                  
               
               
                  0003
                  State and Local Governments
                  139,000
                  
                  
               
               
                  0004
                  States and DC (ARP)
                  
                  195,300
                  
               
               
                  0005
                  Territories (ARP)
                  
                  4,500
                  
               
               
                  0006
                  Tribal Governments (ARP)
                  
                  20,000
                  
               
               
                  0007
                  Local - Metro Cities (ARP)
                  
                  45,570
                  
               
               
                  0008
                  Local - Counties (ARP)
                  
                  65,100
                  
               
               
                  0009
                  Local - Nonentitlement Units (ARP)
                  
                  19,530
                  
               
               
                  0010
                  Capital Projects (ARP)
                  
                  10,000
                  
               
               
                  0011
                  Local Assistance and Tribal Consistency (ARP)
                  
                  
                  1,000
               
               
                  0012
                  Administrative Expenses
                  
                  25
                  13
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  150,000
                  360,025
                  1,013
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  
                  
                  2,025
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation [State Local Tribes etc.]
                  150,000
                  350,000
                  
               
               
                  1200
                  Appropriation [Admin]
                  
                  50
                  
               
               
                  1200
                  Appropriation [Capital Projects]
                  
                  10,000
                  
               
               
                  1200
                  Appropriation [Local Assistance and Tribal Consistency]
                  
                  2,000
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  150,000
                  362,050
                  
               
               
                  1930
                  Total budgetary resources available
                  150,000
                  362,050
                  2,025
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  
                  2,025
                  1,012
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  
                  534
                  76,067
               
               
                  3010
                  New obligations, unexpired accounts
                  150,000
                  360,025
                  1,013
               
               
                  3020
                  Outlays (gross)
                  â149,466
                  â284,492
                  â77,080
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  534
                  76,067
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  
                  534
                  76,067
               
               
                  3200
                  Obligated balance, end of year
                  534
                  76,067
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  150,000
                  362,050
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  149,466
                  283,958
                  
               
               
                  4101
                  Outlays from mandatory balances
                  
                  534
                  77,080
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  149,466
                  284,492
                  77,080
               
               
                  4180
                  Budget authority, net (total)
                  150,000
                  362,050
                  
               
               
                  4190
                  Outlays, net (total)
                  149,466
                  284,492
                  77,080
               
               
                  
                     
                  
               
            
         
      
      
          The Coronavirus Aid, Relief, and Economic Security Act (P.L. 116â136) Section 5001, as amended by the Consolidated Appropriations
            Act, 2021 (P.L. 116â260) Section 1001, and the American Rescue Plan Act of 2021 (P.L. 117â2) Section 9901 (ARP) amended the
            Social Security Act (42 U.S.C. 301 et seq.) to authorize the Secretary of the Treasury to make payments to states, territories,
            tribal governments, and units of local government to assist with expenditures related to, as well as to mitigate the fiscal
            effects stemming from, the coronavirus pandemic. 
         
         In addition, the ARP established a Coronavirus Capital Projects Fund and a Local Assistance and Tribal Consistency Fund. The
            Coronavirus Capital Projects Fund provides payments to states, territories, and tribal governments to carry out critical capital
            projects directly enabling work, education, and health monitoring, including remote options, in response to the coronavirus
            pandemic. The Local Assistance and Tribal Consistency Fund provides payments to eligible revenue sharing counties and eligible
            tribal governments for any governmental purpose other than lobbying activity. 
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1892â0â1â806
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  11.1
                  Personnel compensation: Full-time permanent
                  
                  1
                  3
               
               
                  12.1
                  Civilian personnel benefits
                  
                  
                  1
               
               
                  25.1
                  Advisory and assistance services
                  
                  13
                  5
               
               
                  25.2
                  Other services from non-Federal sources
                  
                  6
                  2
               
               
                  25.3
                  Other goods and services from Federal sources
                  
                  5
                  3
               
               
                  41.0
                  Grants, subsidies, and contributions
                  150,000
                  360,000
                  1,000
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  150,000
                  360,025
                  1,014
               
               
                  99.5
                  Adjustment for rounding
                  
                  
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  150,000
                  360,025
                  1,013
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1892â0â1â806
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  
                  10
                  18
               
               
                  
                     
                  
               
            
         
      
         Emergency Rental AssistanceProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0150â0â1â604
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payments to Territories (CAA21)
                  
                  400
                  
               
               
                  0002
                  Payments to Tribes and Hawaiian Homeland (CAA21)
                  
                  800
                  
               
               
                  0003
                  Payments to States (CAA21)
                  
                  23,785
                  
               
               
                  0004
                  Administrative Costs
                  
                  6
                  15
               
               
                  0005
                  States and Other Entities (ARP)
                  
                  18,712
                  
               
               
                  0006
                  Territories (ARP)
                  
                  305
                  
               
               
                  0007
                  Payments to High-need Grantees (ARP)
                  
                  2,500
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  
                  46,508
                  15
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  
                  
                  39
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  46,550
                  
               
               
                  1220
                  Appropriations transferred to other acct [020â0106]
                  
                  â3
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  
                  46,547
                  
               
               
                  1930
                  Total budgetary resources available
                  
                  46,547
                  39
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  
                  39
                  24
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  
                  
                  12,910
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  46,508
                  15
               
               
                  3020
                  Outlays (gross)
                  
                  â33,598
                  â12,925
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  
                  12,910
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  
                  
                  12,910
               
               
                  3200
                  Obligated balance, end of year
                  
                  12,910
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  46,547
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  33,598
                  
               
               
                  4101
                  Outlays from mandatory balances
                  
                  
                  12,925
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  
                  33,598
                  12,925
               
               
                  4180
                  Budget authority, net (total)
                  
                  46,547
                  
               
               
                  4190
                  Outlays, net (total)
                  
                  33,598
                  12,925
               
               
                  
                     
                  
               
            
         
      
      
          The Consolidated Appropriations Act, 2021 (P.L. 116â260) Division N Section 501 established the Emergency Rental Assistance
            fund to provide grants to states, territories, tribes, localities, and other eligible entities to provide financial assistance
            and housing stability services to eligible households. These services may include the payment of rent, rental arrears, and
            utilities and home energy costs for a specified period of time. The American Rescue Plan Act of 2021 (P.L. 117â2) Section
            3201 provided for additional assistance and expanded housing stability services, in addition to allocating a subset of the
            funds specifically for high-need grantees in FY 2022 and FY 2023.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0150â0â1â604
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  11.1
                  Personnel compensation: Full-time permanent
                  
                  1
                  2
               
               
                  12.1
                  Civilian personnel benefits
                  
                  1
                  1
               
               
                  25.1
                  Advisory and assistance services
                  
                  1
                  2
               
               
                  25.3
                  Other goods and services from Federal sources
                  
                  3
                  10
               
               
                  41.0
                  Grants, subsidies, and contributions
                  
                  46,502
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  
                  46,508
                  15
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0150â0â1â604
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  
                  9
                  16
               
               
                  
                     
                  
               
            
         
      
         Homeowner Assistance FundProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0124â0â1â604
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payments to Territories
                  
                  30
                  
               
               
                  0002
                  Payments to Tribes
                  
                  498
                  
               
               
                  0003
                  Payments to States
                  
                  9,390
                  
               
               
                  0004
                  Administrative Costs
                  
                  5
                  11
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  
                  9,923
                  11
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  
                  
                  35
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  9,961
                  
               
               
                  1220
                  Appropriations transferred to other acct [020â0106]
                  
                  â3
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  
                  9,958
                  
               
               
                  1930
                  Total budgetary resources available
                  
                  9,958
                  35
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  
                  35
                  24
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  9,923
                  11
               
               
                  3020
                  Outlays (gross)
                  
                  â9,923
                  â11
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  9,958
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  9,923
                  
               
               
                  4101
                  Outlays from mandatory balances
                  
                  
                  11
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  
                  9,923
                  11
               
               
                  4180
                  Budget authority, net (total)
                  
                  9,958
                  
               
               
                  4190
                  Outlays, net (total)
                  
                  9,923
                  11
               
               
                  
                     
                  
               
            
         
      
      
          The American Rescue Plan Act of 2021 (P.L. 117â2) Section 3206 established the Homeowner Assistance Fund to mitigate financial
            hardships associated with the coronavirus pandemic by providing funds to states, territories, tribes, and other eligible entities
            in order to prevent homeowner mortgage delinquencies, defaults, foreclosures, loss of utilities or home energy services, displacements,
            and post-foreclosure evictions.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0124â0â1â604
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  11.1
                  Personnel compensation: Full-time permanent
                  
                  1
                  2
               
               
                  12.1
                  Civilian personnel benefits
                  
                  
                  1
               
               
                  25.1
                  Advisory and assistance services
                  
                  1
                  2
               
               
                  25.3
                  Other goods and services from Federal sources
                  
                  3
                  6
               
               
                  41.0
                  Grants, subsidies, and contributions
                  
                  9,918
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  
                  9,923
                  11
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0124â0â1â604
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  
                  7
                  16
               
               
                  
                     
                  
               
            
         
      
         State Small Business Credit InitiativeProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0142â0â1â376
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  SSBCI Program
                  
                  7,800
                  
               
               
                  0002
                  Secretary's Priorities
                  
                  1,500
                  
               
               
                  0003
                  Tribal Governments
                  
                  500
                  
               
               
                  0004
                  Administrative Expenses
                  
                  22
                  22
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  
                  9,822
                  22
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  
                  
                  178
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  10,000
                  
               
               
                  1900
                  Budget authority (total)
                  
                  10,000
                  
               
               
                  1930
                  Total budgetary resources available
                  
                  10,000
                  178
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  
                  178
                  156
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  2
                  2
                  2,452
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  9,822
                  22
               
               
                  3020
                  Outlays (gross)
                  
                  â7,372
                  â2,472
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  2
                  2,452
                  2
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  2
                  2
                  2,452
               
               
                  3200
                  Obligated balance, end of year
                  2
                  2,452
                  2
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  10,000
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  7,372
                  
               
               
                  4101
                  Outlays from mandatory balances
                  
                  
                  2,472
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  
                  7,372
                  2,472
               
               
                  4180
                  Budget authority, net (total)
                  
                  10,000
                  
               
               
                  4190
                  Outlays, net (total)
                  
                  7,372
                  2,472
               
               
                  
                     
                  
               
            
         
      
      
          
         
          The American Rescue Plan Act of 2021 (P.L. 117â2) Section 3301 amends the State Small Business Credit Initiative Act of 2010
            (12 U.S.C. 4701 et seq.) in order to re-establish the State Small Business Credit Initiative and provide funds to states and
            tribal governments through September 29, 2030. The overall purpose of this account is to provide support to small businesses
            responding to and recovering from the economic effects of the coronavirus pandemic, ensure business enterprises owned and
            controlled by socially and economically disadvantaged individuals have access to credit and investments, and provide technical
            assistance to help small businesses applying for various support programs. 
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0142â0â1â376
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  11.1
                  Personnel compensation: Full-time permanent
                  
                  5
                  5
               
               
                  12.1
                  Civilian personnel benefits
                  
                  2
                  2
               
               
                  25.1
                  Advisory and assistance services
                  
                  12
                  12
               
               
                  25.3
                  Other goods and services from Federal sources
                  
                  3
                  3
               
               
                  41.0
                  Grants, subsidies, and contributions
                  
                  9,800
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  
                  9,822
                  22
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  
                  9,822
                  22
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0142â0â1â376
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  
                  32
                  32
               
               
                  
                     
                  
               
            
         
      
         Special Inspector General for Pandemic RecoveryProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1893â0â1â376
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Special Inspector General for Pandemic Recovery
                  1
                  18
                  25
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  
                  24
                  6
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1121
                  Appropriations transferred from other acct [020â1889]
                  
                  
                  25
               
               
                  
                  Appropriations, mandatory:
               
               
                  1221
                  Appropriations transferred from other acct [020â1889]
                  25
                  
                  
               
               
                  1900
                  Budget authority (total)
                  25
                  
                  25
               
               
                  1930
                  Total budgetary resources available
                  25
                  24
                  31
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  24
                  6
                  6
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  
                  
                  2
               
               
                  3010
                  New obligations, unexpired accounts
                  1
                  18
                  25
               
               
                  3020
                  Outlays (gross)
                  â1
                  â16
                  â25
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  
                  2
                  2
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  
                  
                  2
               
               
                  3200
                  Obligated balance, end of year
                  
                  2
                  2
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  
                  
                  25
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  
                  
                  23
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  25
                  
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  1
                  
                  
               
               
                  4101
                  Outlays from mandatory balances
                  
                  16
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  1
                  16
                  2
               
               
                  4180
                  Budget authority, net (total)
                  25
                  
                  25
               
               
                  4190
                  Outlays, net (total)
                  1
                  16
                  25
               
               
                  
                     
                  
               
            
         
      
      
         The Special Inspector General for Pandemic Recovery (SIGPR) was established by Section 4018 of the Coronavirus Aid, Relief,
            and Economic Security (CARES) Act. 
         
          SIGPR has the duty to conduct, supervise, and coordinate audits, evaluations, and investigations of the making, purchase,
            management, and sale of loans, loan guarantees, and other investments made by the Secretary of the Treasury under programs
            established by the Secretary, as authorized by Section 4018(c) of the CARES Act, and the management by the Secretary of programs,
            as authorized by Section 4018(c) of the CARES Act.
         
          By express incorporation, SIGPR also has the duties, responsibilities, powers, and authorities granted inspectors general
            under the Inspector General Act of 1978, including broad subpoena authority. 
         
         The role and mission of SIGPR is to safeguard the peoples' tax dollars appropriated by Congress through the CARES Act. SIGPR
            strives to ensure that the American taxpayer gets the best return on investment by efficiently rooting out fraud, waste, and
            abuse. In carrying out its mission, SIGPR's goal is to treat everyone with respect, to operate with the utmost integrity,
            and to be fair, objective, and independent. 
         
         The CARES Act provided an initial appropriation of $25 million to SIGPR derived from amounts made available under section
            4027. The Budget proposes appropriations language to provide SIGPR an additional $25 million from unobligated balances that
            remain available under section 4027. This funding is critical in ensuring that SIGPR's audit and investigative services have
            the necessary resources to protect the integrity of CARES Act funds.  
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1893â0â1â376
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  11.1
                  Personnel compensation: Full-time permanent
                  
                  6
                  12
               
               
                  12.1
                  Civilian personnel benefits
                  
                  2
                  5
               
               
                  23.1
                  Rental payments to GSA
                  
                  1
                  1
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  
                  
                  1
               
               
                  25.1
                  Advisory and assistance services
                  
                  5
                  
               
               
                  25.2
                  Other services from non-Federal sources
                  
                  
                  1
               
               
                  25.3
                  Other goods and services from Federal sources
                  1
                  3
                  5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  1
                  17
                  25
               
               
                  99.5
                  Adjustment for rounding
                  
                  1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  1
                  18
                  25
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1893â0â1â376
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  2
                  66
                  76
               
               
                  
                     
                  
               
            
         
      
         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,  $330,000,000. Of the amount appropriated under this headingâ
      (1) not less than  $217,383,000, notwithstanding section 108(e) of Public Law 103â325 (12 U.S.C. 4707(e)) with regard to Small and/or Emerging Community
            Development Financial Institutions Assistance awards, is available until September 30,  2023, for financial assistance and technical assistance under subparagraphs (A) and (B) of section 108(a)(1), respectively, of
            Public Law 103â325 (12 U.S.C. 4707(a)(1)(A) and (B)), of which up to $1,600,000 may be available for training and outreach
            under section 109 of Public Law 103â325 (12 U.S.C. 4708), of which up to  $3,153,750 may be used for the cost of direct loans, of which up to $6,000,000, notwithstanding subsection (d) of section 108 of Public
            Law 103â325 (12 U.S.C. 4707 (d)), may be available to provide financial assistance, technical assistance, training, and outreach
            to community development financial institutions to expand investments that benefit individuals with disabilities, and of which
            not less than $2,000,000 shall be for the Economic Mobility Corps to be operated in conjunction with the Corporation for National
            and Community Service, pursuant to 42 U.S.C. 12571: Provided, That the cost of direct and guaranteed loans, including the cost of modifying such loans, shall be as defined in section
            502 of the Congressional Budget Act of 1974: Provided further , That these funds are available to subsidize gross obligations for the principal amount of direct loans not to exceed $25,000,000:
            Provided further, That of the funds provided under this paragraph, excluding those made to community development financial institutions to
            expand investments that benefit individuals with disabilities and those made to community development financial institutions
            that serve populations living in persistent poverty counties, the CDFI Fund shall prioritize Financial Assistance awards to
            organizations that invest and lend in high-poverty areas: Provided further, That for purposes of this section, the term "high-poverty area" means any census tract with a poverty rate of at least 20
            percent as measured by the 2011â2015 5-year data series available from the American Community Survey of the Bureau of the
            Census for all States and Puerto Rico or with a poverty rate of at least 20 percent as measured by the 2010 Island areas Decennial
            Census data for any territory or possession of the United States;
      (2) Not less than  $21,500,000, notwithstanding section 108(e) of Public Law 103â325 (12 U.S.C. 4707(e)), is available until September 30,  2023, for financial assistance, technical assistance, training, and outreach programs designed to benefit Native American, Native
            Hawaiian, and Alaska Native communities and provided primarily through qualified community development lender organizations
            with experience and expertise in community development banking and lending in Indian country, Native American organizations,
            Tribes and Tribal organizations, and other suitable providers;
      (3) not less than $26,000,000 is available until September 30,  2023, for the Bank Enterprise Award program;
      (4) not less than $23,000,000, notwithstanding subsections (d) and (e) of section 108 of Public Law 103â325 (12 U.S.C. 4707(d)
            and (e)), is available until September 30,  2023, for a Healthy Food Financing Initiative to provide financial assistance, technical assistance, training, and outreach to
            community development financial institutions for the purpose of offering affordable financing and technical assistance to
            expand the availability of healthy food options in distressed communities;
      (5) not less than $8,500,000 is available until September 30,  2023, to provide grants for loan loss reserve funds and to provide technical assistance for small dollar loan programs under section
            122 of Public Law 103â325 (12 U.S.C. 4719): Provided, That sections 108(d) and 122(b)(2) of such Public Law shall not apply to the provision of such grants and technical assistance;
      (6) up to  $33,617,000 is available until September 30,  2022, for administrative expenses, including administration of CDFI Fund programs and the New Markets Tax Credit Program, of which
            not less than $1,000,000 is for the development of tools to better assess and inform CDFI investment performance and CDFI Fund program impacts, and up to $300,000 is for administrative expenses to carry out the direct loan program; and
      (7) during fiscal year  2022, none of the funds available under this heading are available for the cost, as defined in section 502 of the Congressional
            Budget Act of 1974, of commitments to guarantee bonds and notes under section 114A of the Riegle Community Development and
            Regulatory Improvement Act of 1994 (12 U.S.C. 4713a): Provided, That commitments to guarantee bonds and notes under such section 114A shall not exceed $500,000,000: Provided further, That such section 114A shall remain in effect until December 31,  2022: Provided further, That of the funds awarded under this heading, except those provided for the Economic Mobility Corps, not less than 10 percent
            shall be used for awards that support investments that serve populations living in persistent poverty counties: Provided further, That for the purposes of this paragraph and paragraph (1), the term "persistent poverty counties" means any county, including
            county equivalent areas in Puerto Rico, that has had 20 percent or more of its population living in poverty over the past
            30 years, as measured by the 1990 and 2000 decennial censuses and the 2011â2015 5-year data series available from the American
            Community Survey of the Bureau of the Census or any other territory or possession of the United States that has had 20 percent
            or more of its population living in poverty over the past 30 years, as measured by the 1990, 2000 and 2010 Island Areas Decennial
            Censuses, or equivalent data, of the Bureau of the Census.
      (Department of the Treasury Appropriations Act, 2021.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1881â0â1â451
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0009
                  General Administrative Expenses
                  29
                  29
                  34
               
               
                  0012
                  Financial Assistance
                  316
                  165
                  215
               
               
                  0013
                  Small Dollar Loan Program
                  
                  14
                  8
               
               
                  0014
                  Native American/Hawaiian Program
                  30
                  17
                  22
               
               
                  0015
                  Economic Mobility Corps
                  
                  2
                  2
               
               
                  0026
                  Healthy Food Initiative
                  44
                  23
                  23
               
               
                  0028
                  Bank Enterprise Award
                  25
                  
                  52
               
               
                  0050
                  No Year Account
                  
                  3
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0091
                  Direct program activities, subtotal
                  444
                  253
                  357
               
               
                  
                  Credit program obligations:
               
               
                  0701
                  Direct loan subsidy
                  
                  2
                  3
               
               
                  0705
                  Reestimates of direct loan subsidy
                  1
                  1
                  
               
               
                  0706
                  Interest on reestimates of direct loan subsidy
                  7
                  14
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0791
                  Direct program activities, subtotal
                  8
                  17
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  452
                  270
                  360
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  194
                  14
                  31
               
               
                  1001
                  Discretionary unobligated balance brought fwd, Oct 1
                  194
                  14
                  
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  195
                  15
                  32
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  262
                  270
                  330
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  7
                  15
                  1
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  2
                  
                  1
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  1
                  1
                  
               
               
                  1900
                  Budget authority (total)
                  272
                  286
                  332
               
               
                  1930
                  Total budgetary resources available
                  467
                  301
                  364
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â1
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  14
                  31
                  4
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  75
                  266
                  299
               
               
                  3010
                  New obligations, unexpired accounts
                  452
                  270
                  360
               
               
                  3020
                  Outlays (gross)
                  â259
                  â236
                  â494
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â1
                  â1
                  â1
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  266
                  299
                  164
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  75
                  266
                  299
               
               
                  3200
                  Obligated balance, end of year
                  266
                  299
                  164
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  264
                  270
                  331
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  21
                  20
                  248
               
               
                  4011
                  Outlays from discretionary balances
                  231
                  200
                  244
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  252
                  220
                  492
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4033
                  Non-Federal sources
                  â2
                  
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â2
                  
                  â1
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  8
                  16
                  1
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  7
                  15
                  1
               
               
                  4101
                  Outlays from mandatory balances
                  
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  7
                  16
                  2
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4123
                  Non-Federal sources
                  â1
                  â1
                  
               
               
                  4180
                  Budget authority, net (total)
                  269
                  285
                  331
               
               
                  4190
                  Outlays, net (total)
                  256
                  235
                  493
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5010
                  Total investments, SOY: non-Fed securities: Market value
                  17
                  16
                  30
               
               
                  5011
                  Total investments, EOY: non-Fed securities: Market value
                  16
                  30
                  30
               
               
                  
                     
                  
               
            
         
      
      Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1881â0â1â451
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct loan levels supportable by subsidy budget authority:
               
               
                  115001
                  Community Development Financial Institutions Prog Fin Assist.
                  3
                  25
                  25
               
               
                  115002
                  Bond Guarantee Program
                  100
                  500
                  500
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  115999
                  Total direct loan levels
                  103
                  525
                  525
               
               
                  
                  Direct loan subsidy (in percent):
               
               
                  132001
                  Community Development Financial Institutions Prog Fin Assist.
                  9.59
                  9.50
                  12.61
               
               
                  132002
                  Bond Guarantee Program
                  â3.34
                  0.00
                  0.00
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  132999
                  Weighted average subsidy rate
                  â2.96
                  0.45
                  0.60
               
               
                  
                  Direct loan subsidy budget authority:
               
               
                  133001
                  Community Development Financial Institutions Prog Fin Assist.
                  
                  2
                  3
               
               
                  133002
                  Bond Guarantee Program
                  â3
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  133999
                  Total subsidy budget authority
                  â3
                  2
                  3
               
               
                  
                  Direct loan subsidy outlays:
               
               
                  134002
                  Bond Guarantee Program
                  â4
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  134999
                  Total subsidy outlays
                  â4
                  
                  
               
               
                  
                  Direct loan reestimates:
               
               
                  135001
                  Community Development Financial Institutions Prog Fin Assist.
                  
                  2
                  
               
               
                  135002
                  Bond Guarantee Program
                  â7
                  4
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  135999
                  Total direct loan reestimates
                  â7
                  6
                  
               
               
                  
                     
                  
               
            
         
      
      
         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 and communities.  The 2022
            Budget provides funding for the CDFI Program, the Healthy Food Financing Initiative, the Native American CDFI Assistance Program,
            the Bank Enterprise Award Program, the Americorps CDFI Economic Mobility Corps, and the Small Dollar Loan Program.  
         
         
         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 Budget
            proposes an annual commitment authority of $500 million. 
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1881â0â1â451
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  11.1
                  Personnel compensation: Full-time permanent
                  10
                  10
                  11
               
               
                  12.1
                  Civilian personnel benefits
                  3
                  3
                  4
               
               
                  25.1
                  Advisory and assistance services
                  5
                  4
                  2
               
               
                  25.3
                  Other goods and services from Federal sources
                  7
                  9
                  10
               
               
                  25.7
                  Operation and maintenance of equipment
                  
                  2
                  3
               
               
                  31.0
                  Equipment
                  4
                  5
                  7
               
               
                  41.0
                  Grants, subsidies, and contributions
                  423
                  236
                  324
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  452
                  269
                  361
               
               
                  99.5
                  Adjustment for rounding
                  
                  1
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  452
                  270
                  360
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1881â0â1â451
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  70
                  82
                  89
               
               
                  
                     
                  
               
            
         
      
         Community Development Financial Institutions Fund Direct Loan Financing AccountProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4088â0â3â451
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0710
                  Direct loan obligations
                  103
                  525
                  525
               
               
                  0713
                  Payment of interest to Treasury
                  3
                  3
                  3
               
               
                  0715
                  Payments of interest to FFB
                  35
                  35
                  43
               
               
                  0740
                  Negative subsidy obligations
                  3
                  
                  
               
               
                  0742
                  Downward reestimates paid to receipt accounts
                  14
                  9
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  158
                  572
                  571
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  4
                  2
                  1
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  43
                  
                  
               
               
                  1023
                  Unobligated balances applied to repay debt
                  â4
                  â2
                  â1
               
               
                  1024
                  Unobligated balance of borrowing authority withdrawn
                  â43
                  
                  
               
               
                  
                  Financing authority:
               
               
                  
                  Borrowing authority, mandatory:
               
               
                  1400
                  Borrowing authority
                  123
                  525
                  525
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  79
                  96
                  105
               
               
                  1825
                  Spending authority from offsetting collections applied to repay debt
                  â42
                  â48
                  â58
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  37
                  48
                  47
               
               
                  1900
                  Budget authority (total)
                  160
                  573
                  572
               
               
                  1930
                  Total budgetary resources available
                  160
                  573
                  572
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  2
                  1
                  1
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  533
                  423
                  738
               
               
                  3010
                  New obligations, unexpired accounts
                  158
                  572
                  571
               
               
                  3020
                  Outlays (gross)
                  â225
                  â257
                  â330
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â43
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  423
                  738
                  979
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  533
                  423
                  738
               
               
                  3200
                  Obligated balance, end of year
                  423
                  738
                  979
               
               
                  
                     
                  
               
               
                  
                  Financing authority and disbursements, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  160
                  573
                  572
               
               
                  
                  Financing disbursements:
               
               
                  4110
                  Outlays, gross (total)
                  225
                  257
                  330
               
               
                  
                  Offsets against gross financing authority and disbursements:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources
                  â7
                  â15
                  
               
               
                  4122
                  Interest on uninvested funds
                  â5
                  â2
                  â7
               
               
                  4123
                  Non-Federal sources - Interest repayments
                  â31
                  â36
                  â45
               
               
                  4123
                  Non-Federal sources - Principal Repayments
                  â36
                  â43
                  â53
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â79
                  â96
                  â105
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  81
                  477
                  467
               
               
                  4170
                  Outlays, net (mandatory)
                  146
                  161
                  225
               
               
                  4180
                  Budget authority, net (total)
                  81
                  477
                  467
               
               
                  4190
                  Outlays, net (total)
                  146
                  161
                  225
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4088â0â3â451
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Position with respect to appropriations act limitation on obligations:
               
               
                  1111
                  Direct loan obligations from current-year authority
                  103
                  525
                  525
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1150
                  Total direct loan obligations
                  103
                  525
                  525
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of direct loans outstanding:
               
               
                  1210
                  Outstanding, start of year
                  1,079
                  1,213
                  1,426
               
               
                  1231
                  Disbursements: Direct loan disbursements
                  170
                  257
                  330
               
               
                  1251
                  Repayments: Repayments and prepayments
                  â36
                  â43
                  â53
               
               
                  1263
                  Write-offs for default: Direct loans
                  
                  â1
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  1,213
                  1,426
                  1,702
               
               
                  
                     
                  
               
            
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4088â0â3â451
                  2019 actual
                  2020 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  
                  Federal assets:
               
               
                  1101
                  Fund balances with Treasury
                  4
                  2
               
               
                  
                  Investments in U.S. securities:
               
               
                  1106
                  Receivables, net
                  11
                  19
               
               
                  
                  Net value of assets related to post-1991 direct loans receivable:
               
               
                  1401
                  Direct loans receivable, gross
                  1,079
                  1,213
               
               
                  1402
                  Interest receivable
                  
                  
               
               
                  1405
                  Allowance for subsidy cost (-)
                  33
                  35
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1499
                  Net present value of assets related to direct loans
                  1,112
                  1,248
               
               
                  1801
                  Other Federal assets: Cash and other monetary assets
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  1,127
                  1,269
               
               
                  
                  LIABILITIES:
               
               
                  
                  Federal liabilities:
               
               
                  2103
                  Debt
                  1,114
                  1,257
               
               
                  2105
                  Other Liabilities without Related Budgetary Offset
                  13
                  12
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total liabilities
                  1,127
                  1,269
               
               
                  
                  NET POSITION:
               
               
                  3300
                  Cumulative results of operations
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  1,127
                  1,269
               
               
                  
                     
                  
               
            
         
      
         Community Development Financial Institutions Fund Program, Emergency SupportProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0160â0â1â451
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  CDFI Grants Economic Impact Rapid Response
                  
                  1,249
                  
               
               
                  0002
                  CDFI Grants Economic Impact Underserved Communities
                  
                  
                  1,738
               
               
                  0003
                  Administrative
                  
                  1
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  
                  1,250
                  1,741
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  
                  
                  1,750
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  3,000
                  
               
               
                  1930
                  Total budgetary resources available
                  
                  3,000
                  1,750
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  
                  1,750
                  9
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  
                  
                  188
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  1,250
                  1,741
               
               
                  3020
                  Outlays (gross)
                  
                  â1,062
                  â1,060
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  
                  188
                  869
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  
                  
                  188
               
               
                  3200
                  Obligated balance, end of year
                  
                  188
                  869
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  3,000
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  1,062
                  
               
               
                  4101
                  Outlays from mandatory balances
                  
                  
                  1,060
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  
                  1,062
                  1,060
               
               
                  4180
                  Budget authority, net (total)
                  
                  3,000
                  
               
               
                  4190
                  Outlays, net (total)
                  
                  1,062
                  1,060
               
               
                  
                     
                  
               
            
         
      
      
         The Consolidated Appropriations Act, 2021 (P. L. 116â260) provided $3 billion to deliver immediate assistance to CDFIs in
            communities impacted by the COVID-19 pandemic. In the spring of 2021, the CDFI Fund plans to award $1.25 billion of these
            funds through its newly established CDFI Rapid Response Program (CDFI RRP), which is designed to quickly deploy capital to
            CDFIs through a streamlined application and review process. Through the CDFI RRP, CDFIs will be provided with resources necessary
            to respond to the economic impacts of the COVID-19 pandemic in distressed and underserved communities and people. 
         
         To further assist distressed and underserved communities in responding to the economic impacts of the COVID19 pandemic, the
            CDFI Fund will also begin the process of making $1.75 billion in funds available to support lending in minority communities
            and minority lending institutions through its Minority Lending Program (MLP) in 2022. Of these funds, $1.2 billion is reserved
            for award to minority lending institutions, which are CDFIs that are designated as Minority Depository Institutions (MDIs)
            or meet other standards for accountability to minority populations as determined by the CDFI Fund; and, $550 million will
            be awarded to CDFIs to expand their lending, grant making, or investment activity in low- or moderate-income minority communities
            and to minorities that have significant unmet capital or financial service needs. 
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0160â0â1â451
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  11.1
                  Personnel compensation: Full-time permanent
                  
                  1
                  1
               
               
                  12.1
                  Civilian personnel benefits
                  
                  
                  1
               
               
                  25.3
                  Other goods and services from Federal sources
                  
                  
                  1
               
               
                  41.0
                  Grants, subsidies, and contributions
                  
                  1,249
                  1,738
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  
                  1,250
                  1,741
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0160â0â1â451
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  
                  7
                  14
               
               
                  
                     
                  
               
            
         
      
         Emergency Capital Investment FundProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0161â0â1â451
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Administrative Costs
                  
                  46
                  20
               
               
                  0002
                  Preferred Stock Investments
                  
                  2,931
                  
               
               
                  0003
                  Debt Purchases
                  
                  5,819
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  
                  8,796
                  20
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  
                  
                  204
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  9,000
                  
               
               
                  1930
                  Total budgetary resources available
                  
                  9,000
                  204
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  
                  204
                  184
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  8,796
                  20
               
               
                  3020
                  Outlays (gross)
                  
                  â8,796
                  â20
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  9,000
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  8,796
                  
               
               
                  4101
                  Outlays from mandatory balances
                  
                  
                  20
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  
                  8,796
                  20
               
               
                  4180
                  Budget authority, net (total)
                  
                  9,000
                  
               
               
                  4190
                  Outlays, net (total)
                  
                  8,796
                  20
               
               
                  
                     
                  
               
            
         
      
      
         The Emergency Capital Investment Program (ECIP) invests in either perpetual preferred equity or subordinated debt (with a
            maturity of fifteen years) issued by financial institutions consistent with ECIP's terms. Institutions eligible to participate
            must be: 1) Community Development Financial Institutions or Minority Depository Institutions; 2) insured depository institutions,
            bank or savings and loan holding companies, or federally-insured credit unions; and 3) supportive of low-and middle-income
            communities. Dividend yields or interest paid on ECIP securities decrease when institutions reach lending goals established
            at the time of their participation. Division N, Section 522 of the Consolidated Appropriations Act, 2021 (P.L. 116â260) established
            ECIP by amending the Community Development Banking and Financial Institutions Act of 1994 (12 U.S.C. 4701 et seq.) and provided
            $9 billion for the program. Treasury issued an interim final rule for ECIP on March 9, 2021 and on March 22, 2021, the Board
            of Governors of the Federal Reserve System (FRB), Federal Deposit Insurance Corporation (FDIC) and the Office of the Comptroller
            of the Currency (OCC) jointly issued an interim final rule for securities issued under ECIP, providing that preferred stock
            issued qualifies as additional tier 1 capital and subordinated debt qualifies as tier 2 capital under the FRB/FDIC/OCC capital
            rule.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0161â0â1â451
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  11.1
                  Personnel compensation: Full-time permanent
                  
                  2
                  2
               
               
                  12.1
                  Civilian personnel benefits
                  
                  1
                  1
               
               
                  23.1
                  Rental payments to GSA
                  
                  1
                  1
               
               
                  25.1
                  Advisory and assistance services
                  
                  39
                  13
               
               
                  25.3
                  Other goods and services from Federal sources
                  
                  3
                  3
               
               
                  41.0
                  Grants, subsidies, and contributions
                  
                  8,750
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  
                  8,796
                  20
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0161â0â1â451
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  
                  12
                  14
               
               
                  
                     
                  
               
            
         
      
         Payment to Capital Magnet Fund
         Payment to Capital Magnet Fund
         (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0143â4â1â451
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payment to Capital Magnet Fund
                  
                  
                  2,400
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 94.0)
                  
                  
                  2,400
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  
                  2,400
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  2,400
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  
                  2,400
               
               
                  3020
                  Outlays (gross)
                  
                  
                  â2,400
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  2,400
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  2,400
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  2,400
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  2,400
               
               
                  
                     
                  
               
            
         
      
      
         
      
         Office of Financial StabilityProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0128â0â1â376
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Office of Financial Stability (Direct)
                  43
                  41
                  37
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  
                  
                  8
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  
                  8
                  7
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  
                  8
                  15
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  51
                  41
                  37
               
               
                  1930
                  Total budgetary resources available
                  51
                  49
                  52
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â8
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  
                  8
                  15
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  41
                  30
                  20
               
               
                  3010
                  New obligations, unexpired accounts
                  43
                  41
                  37
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  7
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â44
                  â43
                  â38
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  
                  â8
                  â7
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â17
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  30
                  20
                  12
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  41
                  30
                  20
               
               
                  3200
                  Obligated balance, end of year
                  30
                  20
                  12
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  51
                  41
                  37
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  30
                  28
                  25
               
               
                  4101
                  Outlays from mandatory balances
                  14
                  15
                  13
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  44
                  43
                  38
               
               
                  4180
                  Budget authority, net (total)
                  51
                  41
                  37
               
               
                  4190
                  Outlays, net (total)
                  44
                  43
                  38
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  11.1
                  Direct obligations: Personnel compensation: Full-time permanent
                  2
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  2
                  1
                  1
               
               
                  12.1
                  Civilian personnel benefits
                  1
                  1
                  1
               
               
                  25.1
                  Advisory and assistance services
                  4
                  4
                  3
               
               
                  25.2
                  Other services from non-Federal sources
                  30
                  29
                  27
               
               
                  25.3
                  Other goods and services from Federal sources
                  6
                  6
                  5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  43
                  41
                  37
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0128â0â1â376
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  14
                  11
                  10
               
               
                  
                     
                  
               
            
         
      
         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
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct loan reestimates:
               
               
                  135001
                  Automotive Industry Financing Program
                  â73
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  135999
                  Total direct loan reestimates
                  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
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0742
                  Downward reestimates paid to receipt accounts
                  54
                  
                  
               
               
                  0743
                  Interest on downward reestimates
                  19
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  73
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  73
                  
                  
               
               
                  1930
                  Total budgetary resources available
                  73
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  73
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â73
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Financing authority and disbursements, net:
               
               
                  
                  Mandatory:
               
               
                  
                  Financing disbursements:
               
               
                  4110
                  Outlays, gross (total)
                  73
                  
                  
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  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
                  2019 actual
                  2020 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
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0705
                  Reestimates of direct loan subsidy
                  3
                  2
                  
               
               
                  0706
                  Interest on reestimates of direct loan subsidy
                  4
                  3
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  7
                  5
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  7
                  5
                  
               
               
                  1930
                  Total budgetary resources available
                  7
                  5
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  7
                  5
                  
               
               
                  3020
                  Outlays (gross)
                  â7
                  â5
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  7
                  5
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  7
                  5
                  
               
               
                  4180
                  Budget authority, net (total)
                  7
                  5
                  
               
               
                  4190
                  Outlays, net (total)
                  7
                  5
                  
               
               
                  
                     
                  
               
            
         
      
      Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0134â0â1â376
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct loan reestimates:
               
               
                  135001
                  Capital Purchase Program
                  4
                  â3
                  
               
               
                  135006
                  Community Development Capital Initiative
                  3
                  5
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  135999
                  Total direct loan reestimates
                  7
                  2
                  
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0713
                  Payment of interest to Treasury
                  1
                  1
                  
               
               
                  0742
                  Downward reestimates paid to receipt accounts
                  
                  1
                  
               
               
                  0743
                  Interest on downward reestimates
                  
                  2
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  1
                  4
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  5
                  4
                  5
               
               
                  1023
                  Unobligated balances applied to repay debt
                  â2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  3
                  4
                  5
               
               
                  
                  Financing authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  12
                  13
                  3
               
               
                  1825
                  Spending authority from offsetting collections applied to repay debt
                  â10
                  â8
                  â3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  2
                  5
                  
               
               
                  1900
                  Budget authority (total)
                  2
                  5
                  
               
               
                  1930
                  Total budgetary resources available
                  5
                  9
                  5
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  4
                  5
                  5
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  
                  
                  3
               
               
                  3010
                  New obligations, unexpired accounts
                  1
                  4
                  
               
               
                  3020
                  Outlays (gross)
                  â1
                  â1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  
                  3
                  3
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  
                  
                  3
               
               
                  3200
                  Obligated balance, end of year
                  
                  3
                  3
               
               
                  
                     
                  
               
               
                  
                  Financing authority and disbursements, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  2
                  5
                  
               
               
                  
                  Financing disbursements:
               
               
                  4110
                  Outlays, gross (total)
                  1
                  1
                  
               
               
                  
                  Offsets against gross financing authority and disbursements:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources
                  â6
                  â5
                  
               
               
                  4123
                  Dividends
                  â6
                  â1
                  â1
               
               
                  4123
                  Redemption
                  
                  â7
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â12
                  â13
                  â3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  â10
                  â8
                  â3
               
               
                  4170
                  Outlays, net (mandatory)
                  â11
                  â12
                  â3
               
               
                  4180
                  Budget authority, net (total)
                  â10
                  â8
                  â3
               
               
                  4190
                  Outlays, net (total)
                  â11
                  â12
                  â3
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4278â0â3â376
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of direct loans outstanding:
               
               
                  1210
                  Outstanding, start of year
                  40
                  23
                  1
               
               
                  1251
                  Repayments: Repayments and prepayments
                  â5
                  â8
                  â1
               
               
                  1263
                  Write-offs for default: Direct loans
                  â12
                  â14
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  23
                  1
                  
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2019 actual
                  2020 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  
                  Federal assets:
               
               
                  1101
                  Fund balances with Treasury
                  5
                  4
               
               
                  
                  Investments in U.S. securities:
               
               
                  1106
                  Receivables, net
                  
                  
               
               
                  
                  Non-Federal assets:
               
               
                  1201
                  Investments in non-Federal securities, net
                  
                  
               
               
                  1206
                  Receivables, net
                  7
                  2
               
               
                  
                  Net value of assets related to post-1991 direct loans receivable:
               
               
                  1401
                  Direct loans receivable, gross
                  40
                  23
               
               
                  1405
                  Allowance for subsidy cost (-)
                  â5
                  â7
               
               
                  1405
                  Allowance for subsidy cost (-)
                  â12
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1499
                  Net present value of assets related to direct loans
                  23
                  16
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  35
                  22
               
               
                  
                  LIABILITIES:
               
               
                  
                  Federal liabilities:
               
               
                  2103
                  Debt
                  35
                  22
               
               
                  2105
                  Other
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total liabilities
                  35
                  22
               
               
                  
                  NET POSITION:
               
               
                  3300
                  Cumulative results of operations
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  35
                  22
               
               
                  
                     
                  
               
            
         
      
         Troubled Asset Relief Program, Housing ProgramsProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0136â0â1â604
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  
                  91
                  91
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  559
                  
                  
               
               
                  1031
                  Other balances not available
                  â559
                  
                  
               
               
                  1033
                  Recoveries of prior year paid obligations
                  91
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  91
                  91
                  91
               
               
                  1930
                  Total budgetary resources available
                  91
                  91
                  91
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  91
                  91
                  91
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  3,013
                  1,694
                  964
               
               
                  3020
                  Outlays (gross)
                  â760
                  â730
                  â508
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â559
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  1,694
                  964
                  456
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  3,013
                  1,694
                  964
               
               
                  3200
                  Obligated balance, end of year
                  1,694
                  964
                  456
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  760
                  730
                  508
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4123
                  Non-Federal sources
                  â91
                  
                  
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4143
                  Recoveries of prior year paid obligations, unexpired accounts
                  91
                  
                  
               
               
                  4170
                  Outlays, net (mandatory)
                  669
                  730
                  508
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  669
                  730
                  508
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5103
                  Unexpired unavailable balance, SOY: Fulfilled purpose
                  12,509
                  13,069
                  12,509
               
               
                  5104
                  Unexpired unavailable balance, EOY: Fulfilled purpose
                  13,069
                  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
                  2020 actual
                  2021 est.
                  2022 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
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0742
                  Downward reestimates paid to receipt accounts
                  1
                  1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  1
                  1
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  2
                  1
                  
               
               
                  1930
                  Total budgetary resources available
                  2
                  1
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  1
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  1
                  1
                  
               
               
                  3020
                  Outlays (gross)
                  â1
                  â1
                  
               
               
                  
                     
                  
               
               
                  
                  Financing authority and disbursements, net:
               
               
                  
                  Mandatory:
               
               
                  
                  Financing disbursements:
               
               
                  4110
                  Outlays, gross (total)
                  1
                  1
                  
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  1
                  1
                  
               
               
                  
                     
                  
               
            
         
      
      Status of Guaranteed Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4329â0â3â371
                  2020 actual
                  2021 est.
                  2022 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
                  159
                  135
                  111
               
               
                  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
                  135
                  111
                  87
               
               
                  
                     
                  
               
               
                  
                  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
                  2019 actual
                  2020 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  1101
                  Federal assets: Fund balances with Treasury
                  3
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  3
                  3
               
               
                  
                  LIABILITIES:
               
               
                  2104
                  Federal liabilities: Resources payable to Treasury
                  2
                  2
               
               
                  2204
                  Non-Federal liabilities: Liabilities for loan guarantees
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total liabilities
                  3
                  3
               
               
                  
                  NET POSITION:
               
               
                  3300
                  Cumulative results of operations
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  3
                  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),  $17,000,000.
      (Department of the Treasury Appropriations Act, 2021.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0133â0â1â376
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Special Inspector General for the Troubled Asset Relief Program (Direct)
                  23
                  19
                  17
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  15
                  15
                  15
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  16
                  15
                  15
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  22
                  19
                  17
               
               
                  1900
                  Budget authority (total)
                  22
                  19
                  17
               
               
                  1930
                  Total budgetary resources available
                  38
                  34
                  32
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  15
                  15
                  15
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  10
                  5
                  5
               
               
                  3010
                  New obligations, unexpired accounts
                  23
                  19
                  17
               
               
                  3020
                  Outlays (gross)
                  â23
                  â19
                  â18
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â1
                  
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â4
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  5
                  5
                  4
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  10
                  5
                  5
               
               
                  3200
                  Obligated balance, end of year
                  5
                  5
                  4
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  22
                  19
                  17
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  22
                  15
                  14
               
               
                  4011
                  Outlays from discretionary balances
                  1
                  4
                  4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  23
                  19
                  18
               
               
                  4180
                  Budget authority, net (total)
                  22
                  19
                  17
               
               
                  4190
                  Outlays, net (total)
                  23
                  19
                  18
               
               
                  
                     
                  
               
            
         
      
      
         
         
          
          The mission of the Office of the Special Inspector General for the Troubled Asset Relief Program (SIGTARP) is to prevent
            and detect fraud, waste, and abuse in the more than $442 billion in funds and programs from the Emergency Economic Stabilization
            Act of 2008 (EESA) (P.L. 110â343) and $2 billion in funds from the Consolidated Appropriations Act of 2016, and to promote
            economy, efficiency, effectiveness, and accountability in these economic stability programs. 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 FY 2022 Budget requests $17 million, a reduction of 10.5 percent from the FY 2021 enacted level
            of $19 million.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0133â0â1â376
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  9
                  6
                  5
               
               
                  11.3
                  Other than full-time permanent
                  2
                  1
                  1
               
               
                  11.5
                  Other personnel compensation
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  12
                  8
                  7
               
               
                  12.1
                  Civilian personnel benefits
                  3
                  3
                  2
               
               
                  25.1
                  Advisory and assistance services
                  1
                  1
                  1
               
               
                  25.3
                  Other goods and services from Federal sources
                  7
                  7
                  7
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  23
                  19
                  17
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  23
                  19
                  17
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0133â0â1â376
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  80
                  74
                  68
               
               
                  
                     
                  
               
            
         
      
         Small Business Lending Fund Program AccountProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0141â0â1â376
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0705
                  Reestimates of direct loan subsidy
                  3
                  
                  
               
               
                  0706
                  Interest on reestimates of direct loan subsidy
                  1
                  
                  
               
               
                  0709
                  Administrative expenses
                  2
                  3
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  6
                  3
                  3
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  6
                  3
                  3
               
               
                  1900
                  Budget authority (total)
                  6
                  3
                  3
               
               
                  1930
                  Total budgetary resources available
                  6
                  3
                  3
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  8
                  8
                  6
               
               
                  3010
                  New obligations, unexpired accounts
                  6
                  3
                  3
               
               
                  3020
                  Outlays (gross)
                  â6
                  â5
                  â5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  8
                  6
                  4
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  8
                  8
                  6
               
               
                  3200
                  Obligated balance, end of year
                  8
                  6
                  4
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  6
                  3
                  3
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  6
                  3
                  3
               
               
                  4101
                  Outlays from mandatory balances
                  
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  6
                  5
                  5
               
               
                  4180
                  Budget authority, net (total)
                  6
                  3
                  3
               
               
                  4190
                  Outlays, net (total)
                  6
                  5
                  5
               
               
                  
                     
                  
               
            
         
      
      Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0141â0â1â376
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct loan reestimates:
               
               
                  135001
                  Small Business Lending Fund Investments
                  4
                  â1
                  
               
               
                  
                     
                  
               
               
                  
                  Administrative expense data:
               
               
                  3510
                  Budget authority
                  6
                  6
                  6
               
               
                  3580
                  Outlays from balances
                  2
                  2
                  2
               
               
                  3590
                  Outlays from new authority
                  
                  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 March 1, 2021, 322 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.  Community bank
            participants are generally expected to end their participation in 2021, although because Treasury holds perpetual preferred
            shares in these banks, they are not required to redeem.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0141â0â1â376
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  11.1
                  Personnel compensation: Full-time permanent
                  1
                  1
                  1
               
               
                  25.1
                  Advisory and assistance services
                  
                  2
                  2
               
               
                  25.3
                  Other goods and services from Federal sources
                  1
                  
                  
               
               
                  41.0
                  Grants, subsidies, and contributions
                  4
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  6
                  3
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  6
                  3
                  3
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0141â0â1â376
                  2020 actual
                  2021 est.
                  2022 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
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0713
                  Payment of interest to Treasury
                  2
                  1
                  
               
               
                  0742
                  Downward reestimates paid to receipt accounts
                  
                  1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  2
                  2
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  100
                  2
                  
               
               
                  1023
                  Unobligated balances applied to repay debt
                  â100
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  
                  2
                  
               
               
                  
                  Financing authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  10
                  46
                  
               
               
                  1825
                  Spending authority from offsetting collections applied to repay debt
                  â6
                  â46
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  4
                  
                  
               
               
                  1930
                  Total budgetary resources available
                  4
                  2
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  2
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  
                  
                  1
               
               
                  3010
                  New obligations, unexpired accounts
                  2
                  2
                  
               
               
                  3020
                  Outlays (gross)
                  â2
                  â1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  
                  1
                  1
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  
                  
                  1
               
               
                  3200
                  Obligated balance, end of year
                  
                  1
                  1
               
               
                  
                     
                  
               
               
                  
                  Financing authority and disbursements, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  4
                  
                  
               
               
                  
                  Financing disbursements:
               
               
                  4110
                  Outlays, gross (total)
                  2
                  1
                  
               
               
                  
                  Offsets against gross financing authority and disbursements:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources - Upward Reestimates
                  â4
                  
                  
               
               
                  4122
                  Interest on uninvested funds
                  â1
                  
                  
               
               
                  4123
                  Non-Federal sources - Principal
                  â1
                  â42
                  
               
               
                  4123
                  Non-Federal sources - Dividends
                  â4
                  â4
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â10
                  â46
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  â6
                  â46
                  
               
               
                  4170
                  Outlays, net (mandatory)
                  â8
                  â45
                  
               
               
                  4180
                  Budget authority, net (total)
                  â6
                  â46
                  
               
               
                  4190
                  Outlays, net (total)
                  â8
                  â45
                  
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4349â0â3â376
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of direct loans outstanding:
               
               
                  1210
                  Outstanding, start of year
                  82
                  81
                  
               
               
                  1251
                  Repayments: Repayments and prepayments
                  â1
                  â42
                  
               
               
                  1263
                  Write-offs for default: Direct loans
                  
                  â39
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  81
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4349â0â3â376
                  2019 actual
                  2020 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  
                  Federal assets:
               
               
                  1101
                  Fund balances with Treasury
                  100
                  2
               
               
                  
                  Investments in U.S. securities:
               
               
                  1106
                  Receivables, net
                  4
                  
               
               
                  
                  Net value of assets related to post-1991 direct loans receivable:
               
               
                  1401
                  Direct loans receivable, gross
                  82
                  81
               
               
                  1405
                  Allowance for subsidy cost (-)
                  â33
                  â36
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1499
                  Net present value of assets related to direct loans
                  49
                  45
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  153
                  47
               
               
                  
                  LIABILITIES:
               
               
                  2103
                  Federal liabilities: Debt
                  153
                  47
               
               
                  
                  NET POSITION:
               
               
                  3300
                  Cumulative results of operations
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  153
                  47
               
               
                  
                     
                  
               
            
         
      
         Social Impact Demonstration ProjectsProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0146â0â1â506
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Administrative Costs
                  
                  2
                  2
               
               
                  0002
                  Social Impact Demonstration Projects
                  1
                  47
                  36
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  1
                  49
                  38
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  98
                  97
                  48
               
               
                  1930
                  Total budgetary resources available
                  98
                  97
                  48
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  97
                  48
                  10
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  
                  
                  46
               
               
                  3010
                  New obligations, unexpired accounts
                  1
                  49
                  38
               
               
                  3020
                  Outlays (gross)
                  â1
                  â3
                  â14
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  
                  46
                  70
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  
                  
                  46
               
               
                  3200
                  Obligated balance, end of year
                  
                  46
                  70
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  1
                  3
                  14
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  1
                  3
                  14
               
               
                  
                     
                  
               
            
         
      
      
         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, measurable, 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
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  25.1
                  Advisory and assistance services
                  
                  8
                  15
               
               
                  25.3
                  Other goods and services from Federal sources
                  
                  1
                  1
               
               
                  41.0
                  Grants, subsidies, and contributions
                  
                  41
                  22
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  
                  50
                  38
               
               
                  99.5
                  Adjustment for rounding
                  1
                  â1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  1
                  49
                  38
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0146â0â1â506
                  2020 actual
                  2021 est.
                  2022 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
                  2020 actual
                  2021 est.
                  2022 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.  For additional discussion
            of the GSEs, please see the Analytical Perspectives volume of the Budget.
         
      
         GSE Mortgage-backed Securities Purchase Program AccountProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0126â0â1â371
                  2020 actual
                  2021 est.
                  2022 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
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct loan reestimates:
               
               
                  135002
                  New Issue Bond Program SF
                  â9
                  â122
                  
               
               
                  135003
                  New Issue Bond Program MF
                  â8
                  â51
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  135999
                  Total direct loan reestimates
                  â17
                  â173
                  
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  
                  Credit program obligations:
               
               
                  0713
                  Payment of interest to Treasury
                  122
                  98
                  98
               
               
                  0742
                  Downward reestimates paid to receipt accounts
                  12
                  114
                  
               
               
                  0743
                  Interest on downward reestimates
                  6
                  59
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  140
                  271
                  98
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  45
                  137
                  36
               
               
                  1023
                  Unobligated balances applied to repay debt
                  â45
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  
                  137
                  36
               
               
                  
                  Financing authority:
               
               
                  
                  Borrowing authority, mandatory:
               
               
                  1400
                  Borrowing authority
                  18
                  
                  
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  1,584
                  170
                  164
               
               
                  1825
                  Spending authority from offsetting collections applied to repay debt
                  â1,325
                  
                  â64
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  259
                  170
                  100
               
               
                  1900
                  Budget authority (total)
                  277
                  170
                  100
               
               
                  1930
                  Total budgetary resources available
                  277
                  307
                  136
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  137
                  36
                  38
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  
                  
                  59
               
               
                  3010
                  New obligations, unexpired accounts
                  140
                  271
                  98
               
               
                  3020
                  Outlays (gross)
                  â140
                  â212
                  â98
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  
                  59
                  59
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  
                  
                  59
               
               
                  3200
                  Obligated balance, end of year
                  
                  59
                  59
               
               
                  
                     
                  
               
               
                  
                  Financing authority and disbursements, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  277
                  170
                  100
               
               
                  
                  Financing disbursements:
               
               
                  4110
                  Outlays, gross (total)
                  140
                  212
                  98
               
               
                  
                  Offsets against gross financing authority and disbursements:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4122
                  Interest on uninvested funds
                  â5
                  â4
                  â6
               
               
                  4123
                  Non-Federal sources - Interest
                  â104
                  â71
                  â70
               
               
                  4123
                  Non-Federal sources - Principal
                  â1,475
                  â95
                  â88
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â1,584
                  â170
                  â164
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  â1,307
                  
                  â64
               
               
                  4170
                  Outlays, net (mandatory)
                  â1,444
                  42
                  â66
               
               
                  4180
                  Budget authority, net (total)
                  â1,307
                  
                  â64
               
               
                  4190
                  Outlays, net (total)
                  â1,444
                  42
                  â66
               
               
                  
                     
                  
               
            
         
      
      Status of Direct Loans (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4298â0â3â371
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Cumulative balance of direct loans outstanding:
               
               
                  1210
                  Outstanding, start of year
                  4,264
                  2,789
                  2,694
               
               
                  1251
                  Repayments: Repayments and prepayments
                  â1,475
                  â95
                  â88
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1290
                  Outstanding, end of year
                  2,789
                  2,694
                  2,606
               
               
                  
                     
                  
               
            
         
      
      Balance Sheet (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4298â0â3â371
                  2019 actual
                  2020 actual
               
               
                  
                     
                  
               
               
                  
                  ASSETS:
               
               
                  1101
                  Federal assets: Fund balances with Treasury
                  45
                  137
               
               
                  
                  Net value of assets related to post-1991 direct loans receivable:
               
               
                  1401
                  Direct loans receivable, gross
                  4,264
                  2,789
               
               
                  1405
                  Allowance for subsidy cost (-)
                  â582
                  â396
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1499
                  Net present value of assets related to direct loans
                  3,682
                  2,393
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total assets
                  3,727
                  2,530
               
               
                  
                  LIABILITIES:
               
               
                  
                  Federal liabilities:
               
               
                  2103
                  Debt
                  3,709
                  2,357
               
               
                  2105
                  Other
                  18
                  173
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total liabilities
                  3,727
                  2,530
               
               
                  
                  NET POSITION:
               
               
                  3300
                  Cumulative results of operations
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
               
               
                  4999
                  Total liabilities and net position
                  3,727
                  2,530
               
               
                  
                     
                  
               
            
         
      
      Trust Funds
         Capital Magnet Fund, Community Development Financial InstitutionsSpecial and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â8524â0â7â451
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  8
                  10
                  22
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1130
                  Affordable Housing Allocation, Capital Magnet Fund
                  176
                  383
                  200
               
               
                  
                  Proposed:
               
               
                  1240
                  General Fund Payment, Capital Magnet Fund
                  
                  
                  2,400
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total receipts
                  176
                  383
                  2,600
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  184
                  393
                  2,622
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  Capital Magnet Fund, Community Development Financial Institutions
                  â176
                  â383
                  â200
               
               
                  2103
                  Capital Magnet Fund, Community Development Financial Institutions
                  â8
                  â10
                  â22
               
               
                  2132
                  Capital Magnet Fund, Community Development Financial Institutions
                  10
                  22
                  11
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Total current law appropriations
                  â174
                  â371
                  â211
               
               
                  
                  Proposed:
               
               
                  2201
                  Capital Magnet Fund, Community Development Financial Institutions
                  
                  
                  â2,400
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total appropriations
                  â174
                  â371
                  â2,611
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  10
                  22
                  11
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â8524â0â7â451
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  CDFI Allocations
                  131
                  175
                  381
               
               
                  0002
                  CMF Administration
                  2
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  133
                  177
                  383
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  131
                  173
                  367
               
               
                  1033
                  Recoveries of prior year paid obligations
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  132
                  173
                  367
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  176
                  383
                  200
               
               
                  1203
                  Appropriation (previously unavailable)(special or trust)
                  8
                  10
                  22
               
               
                  1232
                  Appropriations and/or unobligated balance of appropriations temporarily reduced
                  â10
                  â22
                  â11
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  174
                  371
                  211
               
               
                  1930
                  Total budgetary resources available
                  306
                  544
                  578
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  173
                  367
                  195
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  4
                  8
                  
               
               
                  3010
                  New obligations, unexpired accounts
                  133
                  177
                  383
               
               
                  3020
                  Outlays (gross)
                  â129
                  â185
                  â383
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  8
                  
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  4
                  8
                  
               
               
                  3200
                  Obligated balance, end of year
                  8
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  174
                  371
                  211
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  128
                  10
                  22
               
               
                  4101
                  Outlays from mandatory balances
                  1
                  175
                  361
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  129
                  185
                  383
               
               
                  
                  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)
                  174
                  371
                  211
               
               
                  4170
                  Outlays, net (mandatory)
                  128
                  185
                  383
               
               
                  4180
                  Budget authority, net (total)
                  174
                  371
                  211
               
               
                  4190
                  Outlays, net (total)
                  128
                  185
                  383
               
               
                  
                     
                  
               
            
         
      
      Summary of Budget Authority and Outlays (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  Enacted/requested:
               
               
                  
                  Budget Authority
                  174
                  371
                  211
               
               
                  
                  Outlays
                  128
                  185
                  383
               
               
                  Legislative proposal, subject to PAYGO:
               
               
                  
                  Budget Authority
                  
                  
                  2,400
               
               
                  
                  Outlays
                  
                  
                  2,400
               
               
                  Total:
               
               
                  
                  Budget Authority
                  174
                  371
                  2,611
               
               
                  
                  Outlays
                  128
                  185
                  2,783
               
               
                  
                     
                  
               
            
         
      
      
          Established by the Housing and Economic Recovery Act of 2008 (HERA) (P.L. 110â289), the Capital Magnet Fund (CMF) awards
            grants to CDFIs and qualified non-profit housing organizations to finance affordable housing activities, as well as related
            economic development activities and community service facilities. Organizations that receive Capital Magnet Fund awards are
            required to produce housing and community development investments at least ten times the size of the award amount. Funding
            is provided by the Government-Sponsored Enterprises, Fannie Mae and Freddie Mac, which are required to set aside an amount
            equal to 4.2 basis points of each dollar of the unpaid principal balance of their total new business purchases and to allocate
            and transfer those funds to CMF and the Housing Trust Fund.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â8524â0â7â451
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  11.1
                  Personnel compensation: Full-time permanent
                  1
                  1
                  1
               
               
                  25.1
                  Advisory and assistance services
                  
                  1
                  1
               
               
                  31.0
                  Equipment
                  1
                  
                  
               
               
                  41.0
                  Grants, subsidies, and contributions
                  131
                  175
                  381
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  133
                  177
                  383
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â8524â0â7â451
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  5
                  5
                  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
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  CDFI Allocations
                  
                  
                  2,352
               
               
                  0002
                  CMF Administration
                  
                  
                  48
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  
                  
                  2,400
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  
                  
                  2,400
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  2,400
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  
                  2,400
               
               
                  3020
                  Outlays (gross)
                  
                  
                  â2,400
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  2,400
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  2,400
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  2,400
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  2,400
               
               
                  
                     
                  
               
            
         
      
      
         The Budget reflects the Administration's proposal to provide $12 billion to expand the Capital Magnet Fund as part of the
            American Jobs Plan.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â8524â4â7â451
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  11.1
                  Personnel compensation: Full-time permanent
                  
                  
                  30
               
               
                  12.1
                  Civilian personnel benefits
                  
                  
                  18
               
               
                  41.0
                  Grants, subsidies, and contributions
                  
                  
                  2,352
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  
                  
                  2,400
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â8524â4â7â451
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  
                  
                  200
               
               
                  
                     
                  
               
            
         
      
         Gifts and BequestsProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â8790â0â7â803
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  2
                  2
                  2
               
               
                  1930
                  Total budgetary resources available
                  2
                  2
                  2
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  2
                  2
                  2
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5000
                  Total investments, SOY: Federal securities: Par value
                  1
                  1
                  2
               
               
                  5001
                  Total investments, EOY: Federal securities: Par value
                  1
                  2
                  2
               
               
                  
                     
                  
               
            
         
      
      
         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  $45,000 for official reception and representation expenses; and for assistance to Federal law enforcement agencies, with or without
            reimbursement,  $190,539,000, of which not to exceed  $94,600,000 shall remain available until September 30,  2024 for information technology and to implement Division F of the William M. (Mac) Thornberry National Defense Authorization
               Act for Fiscal Year 2021 (Public Law 116â283).
      (Department of the Treasury Appropriations Act, 2021.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0173â0â1â751
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  BSA administration and Analysis
                  123
                  127
                  191
               
               
                  0801
                  Reimbursable program activity
                  2
                  6
                  6
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  125
                  133
                  197
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  26
                  29
                  29
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  126
                  127
                  191
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  1
                  6
                  6
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  2
                  6
                  6
               
               
                  1900
                  Budget authority (total)
                  128
                  133
                  197
               
               
                  1930
                  Total budgetary resources available
                  154
                  162
                  226
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  29
                  29
                  29
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  57
                  58
                  51
               
               
                  3010
                  New obligations, unexpired accounts
                  125
                  133
                  197
               
               
                  3020
                  Outlays (gross)
                  â122
                  â140
                  â139
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  58
                  51
                  109
               
               
                  
                  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
                  56
                  57
                  50
               
               
                  3200
                  Obligated balance, end of year
                  57
                  50
                  108
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  128
                  133
                  197
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  68
                  78
                  83
               
               
                  4011
                  Outlays from discretionary balances
                  54
                  62
                  56
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  122
                  140
                  139
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â2
                  â6
                  â6
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â1
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  126
                  127
                  191
               
               
                  4080
                  Outlays, net (discretionary)
                  120
                  134
                  133
               
               
                  4180
                  Budget authority, net (total)
                  126
                  127
                  191
               
               
                  4190
                  Outlays, net (total)
                  120
                  134
                  133
               
               
                  
                     
                  
               
            
         
      
      
         The Federal Crimes Enforcement Network (FinCEN) is the primary Federal regulator for the Bank Secrecy Act (BSA) and is responsible
            for the regulations and implementation of the non-public database of ownership and/or effective control of firms (i.e. beneficial
            ownership) pursuant to the Corporate Transparency Act (CTA). In this role, 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: 1) developing and issuing regulations
            under the BSA; 2) enforcing compliance with the BSA in partnership with regulatory partners and law enforcement, including
            responsibilities under the Anti-Money Laundering Act; 3) receiving and maintaining certain types of financial transaction
            data; 4) analyzing and disseminating financial intelligence for law enforcement purposes; and 5) 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
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  35
                  41
                  52
               
               
                  11.5
                  Other personnel compensation
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  36
                  42
                  53
               
               
                  12.1
                  Civilian personnel benefits
                  12
                  12
                  15
               
               
                  21.0
                  Travel and transportation of persons
                  
                  1
                  2
               
               
                  23.1
                  Rental payments to GSA
                  5
                  5
                  5
               
               
                  23.2
                  Rental payments to others
                  
                  
                  3
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  3
                  2
                  2
               
               
                  25.1
                  Advisory and assistance services
                  2
                  2
                  10
               
               
                  25.2
                  Other services from non-Federal sources
                  40
                  40
                  71
               
               
                  25.3
                  Other goods and services from Federal sources
                  9
                  10
                  13
               
               
                  25.7
                  Operation and maintenance of equipment
                  9
                  10
                  10
               
               
                  31.0
                  Equipment
                  7
                  2
                  7
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  123
                  126
                  191
               
               
                  99.0
                  Reimbursable obligations
                  1
                  6
                  6
               
               
                  99.5
                  Adjustment for rounding
                  1
                  1
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  125
                  133
                  197
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0173â0â1â751
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  264
                  300
                  380
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  1
                  3
                  3
               
               
                  
                     
                  
               
            
         
      
         Fiscal ServiceFederal Funds
         SALARIES AND EXPENSESFor necessary expenses of operations of the Bureau of the Fiscal Service,  $360,266,000; of which not to exceed $8,000,000, to remain available until September 30,  2024, 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, 2021.)
      Special and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0520â0â1â803
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  2
                  3
                  3
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1130
                  Non Federal Fee, Debt Collection Fund
                  135
                  183
                  178
               
               
                  1140
                  Debt Collection Improvement Fund, Federal Receipts
                  95
                  20
                  29
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1199
                  Total current law receipts
                  230
                  203
                  207
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total receipts
                  230
                  203
                  207
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  232
                  206
                  210
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  Salaries and Expenses
                  â230
                  â203
                  â210
               
               
                  2103
                  Salaries and Expenses
                  â2
                  â2
                  â2
               
               
                  2132
                  Salaries and Expenses
                  2
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Total current law appropriations
                  â230
                  â203
                  â210
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total appropriations
                  â230
                  â203
                  â210
               
               
                  5098
                  Rounding adjustment
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  3
                  3
                  
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0520â0â1â803
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Collections
                  39
                  42
                  43
               
               
                  0002
                  Debt Collection
                  215
                  203
                  210
               
               
                  0005
                  Accounting and Reporting
                  95
                  104
                  103
               
               
                  0006
                  Payments
                  137
                  161
                  131
               
               
                  0007
                  Retail Securities Services
                  56
                  60
                  61
               
               
                  0009
                  Wholesale Securities Services
                  23
                  27
                  26
               
               
                  0010
                  Matured Unreedeemed Debt
                  
                  10
                  13
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  565
                  607
                  587
               
               
                  0801
                  Salaries and Expenses (Reimbursable)
                  204
                  242
                  203
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  769
                  849
                  790
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  92
                  222
                  229
               
               
                  1001
                  Discretionary unobligated balance brought fwd, Oct 1
                  8
                  117
                  
               
               
                  1012
                  Unobligated balance transfers between expired and unexpired accounts
                  3
                  11
                  
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  3
                  6
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  98
                  239
                  229
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  365
                  371
                  360
               
               
                  1100
                  Appropriation CARES
                  79
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  444
                  371
                  360
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation-American Rescue Plan
                  
                  23
                  
               
               
                  1201
                  Special Fund 20â5445
                  230
                  203
                  210
               
               
                  1203
                  Appropriation (previously unavailable)(special or trust)
                  2
                  2
                  2
               
               
                  1232
                  Appropriations and/or unobligated balance of appropriations temporarily reduced
                  â2
                  â2
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  230
                  226
                  210
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  181
                  242
                  203
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  42
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  223
                  242
                  203
               
               
                  1900
                  Budget authority (total)
                  897
                  839
                  773
               
               
                  1930
                  Total budgetary resources available
                  995
                  1,078
                  1,002
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â4
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  222
                  229
                  212
               
               
                  
                  Special and non-revolving trust funds:
               
               
                  1951
                  Unobligated balance expiring
                  3
                  
                  
               
               
                  1952
                  Expired unobligated balance, start of year
                  6
                  
                  
               
               
                  1953
                  Expired unobligated balance, end of year
                  7
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  98
                  83
                  120
               
               
                  3010
                  New obligations, unexpired accounts
                  769
                  849
                  790
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  2
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â770
                  â806
                  â787
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â3
                  â6
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â13
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  83
                  120
                  123
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â9
                  â43
                  â43
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â42
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  8
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â43
                  â43
                  â43
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  89
                  40
                  77
               
               
                  3200
                  Obligated balance, end of year
                  40
                  77
                  80
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  667
                  613
                  563
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  491
                  471
                  434
               
               
                  4011
                  Outlays from discretionary balances
                  67
                  113
                  141
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  558
                  584
                  575
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â189
                  â242
                  â203
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â189
                  â242
                  â203
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â42
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  8
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  â34
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  444
                  371
                  360
               
               
                  4080
                  Outlays, net (discretionary)
                  369
                  342
                  372
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  230
                  226
                  210
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  113
                  163
                  149
               
               
                  4101
                  Outlays from mandatory balances
                  99
                  59
                  63
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  212
                  222
                  212
               
               
                  4180
                  Budget authority, net (total)
                  674
                  597
                  570
               
               
                  4190
                  Outlays, net (total)
                  581
                  564
                  584
               
               
                  
                     
                  
               
            
         
      
      
         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. This account also supports the
            Economic Impact Payments and other fast and direct relief pursuant to the Coronavirus Aid, Relief, and Economic Security (CARES)
            Act, Division N of the Consolidated Appropriations Act, 2021, and the American Rescue Plan Act of 2021.
         
         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.  
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0520â0â1â803
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  181
                  201
                  208
               
               
                  11.5
                  Other personnel compensation
                  6
                  6
                  6
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  187
                  207
                  214
               
               
                  12.1
                  Civilian personnel benefits
                  67
                  75
                  79
               
               
                  21.0
                  Travel and transportation of persons
                  1
                  1
                  2
               
               
                  23.1
                  Rental payments to GSA
                  14
                  22
                  23
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  18
                  22
                  23
               
               
                  25.1
                  Advisory and assistance services
                  71
                  28
                  22
               
               
                  25.2
                  Other services from non-Federal sources
                  19
                  37
                  39
               
               
                  25.3
                  Other goods and services from Federal sources
                  161
                  178
                  170
               
               
                  25.4
                  Operation and maintenance of facilities
                  2
                  3
                  3
               
               
                  25.7
                  Operation and maintenance of equipment
                  9
                  4
                  5
               
               
                  26.0
                  Supplies and materials
                  7
                  15
                  5
               
               
                  31.0
                  Equipment
                  8
                  15
                  2
               
               
                  32.0
                  Land and structures
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  565
                  607
                  587
               
               
                  99.0
                  Reimbursable obligations
                  204
                  242
                  203
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  769
                  849
                  790
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0520â0â1â803
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  1,847
                  1,980
                  2,020
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  10
                  9
                  9
               
               
                  
                     
                  
               
            
         
      
         Reimbursements to Federal Reserve BanksProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0562â0â1â803
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Reimbursements to Federal Reserve Banks (Direct)
                  147
                  177
                  180
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 25.2)
                  147
                  177
                  180
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  16
                  
                  
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  131
                  177
                  180
               
               
                  1930
                  Total budgetary resources available
                  147
                  177
                  180
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  46
                  41
                  53
               
               
                  3010
                  New obligations, unexpired accounts
                  147
                  177
                  180
               
               
                  3020
                  Outlays (gross)
                  â136
                  â165
                  â179
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â16
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  41
                  53
                  54
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  46
                  41
                  53
               
               
                  3200
                  Obligated balance, end of year
                  41
                  53
                  54
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  131
                  177
                  180
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  90
                  124
                  126
               
               
                  4101
                  Outlays from mandatory balances
                  46
                  41
                  53
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  136
                  165
                  179
               
               
                  4180
                  Budget authority, net (total)
                  131
                  177
                  180
               
               
                  4190
                  Outlays, net (total)
                  136
                  165
                  179
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payment to the Resolution Funding Corporation (Direct)
                  2,425
                  1,367
                  920
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  2,425
                  1,367
                  920
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  2,425
                  1,367
                  920
               
               
                  1930
                  Total budgetary resources available
                  2,425
                  1,367
                  920
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  2,425
                  1,367
                  920
               
               
                  3020
                  Outlays (gross)
                  â2,425
                  â1,367
                  â920
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  2,425
                  1,367
                  920
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  2,425
                  1,367
                  920
               
               
                  4180
                  Budget authority, net (total)
                  2,425
                  1,367
                  920
               
               
                  4190
                  Outlays, net (total)
                  2,425
                  1,367
                  920
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  1
                  
                  
               
               
                  0198
                  Reconciliation adjustment
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0199
                  Balance, start of year
                  
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5581â0â2â371
                  2020 actual
                  2021 est.
                  2022 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
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Federal Reserve Bank services
                  599
                  646
                  659
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 25.2)
                  599
                  646
                  659
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  55
                  
                  
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  544
                  646
                  659
               
               
                  1930
                  Total budgetary resources available
                  599
                  646
                  659
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  156
                  160
                  162
               
               
                  3010
                  New obligations, unexpired accounts
                  599
                  646
                  659
               
               
                  3020
                  Outlays (gross)
                  â540
                  â644
                  â656
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â55
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  160
                  162
                  165
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  156
                  160
                  162
               
               
                  3200
                  Obligated balance, end of year
                  160
                  162
                  165
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  544
                  646
                  659
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  384
                  484
                  494
               
               
                  4101
                  Outlays from mandatory balances
                  156
                  160
                  162
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  540
                  644
                  656
               
               
                  4180
                  Budget authority, net (total)
                  544
                  646
                  659
               
               
                  4190
                  Outlays, net (total)
                  540
                  644
                  656
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2020 actual
                  2021 est.
                  2022 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
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Financial agent services
                  856
                  863
                  880
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 25.2)
                  856
                  863
                  880
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  
                  
                  14
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  14
                  14
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  14
                  14
                  14
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  843
                  864
                  881
               
               
                  1220
                  Appropriations transferred to other accts [020â0126]
                  â1
                  â1
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  842
                  863
                  880
               
               
                  1930
                  Total budgetary resources available
                  856
                  877
                  894
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  
                  14
                  14
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  69
                  103
                  105
               
               
                  3010
                  New obligations, unexpired accounts
                  856
                  863
                  880
               
               
                  3020
                  Outlays (gross)
                  â808
                  â847
                  â759
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â14
                  â14
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  103
                  105
                  226
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  69
                  103
                  105
               
               
                  3200
                  Obligated balance, end of year
                  103
                  105
                  226
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  842
                  863
                  880
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  739
                  744
                  759
               
               
                  4101
                  Outlays from mandatory balances
                  69
                  103
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  808
                  847
                  759
               
               
                  4180
                  Budget authority, net (total)
                  842
                  863
                  880
               
               
                  4190
                  Outlays, net (total)
                  808
                  847
                  759
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Interest of uninvested funds
                  23
                  5
                  9
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 43.0)
                  23
                  5
                  9
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  
                  
                  43
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  23
                  48
                  9
               
               
                  1930
                  Total budgetary resources available
                  23
                  48
                  52
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  
                  43
                  43
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  88
                  98
                  80
               
               
                  3010
                  New obligations, unexpired accounts
                  23
                  5
                  9
               
               
                  3020
                  Outlays (gross)
                  â13
                  â23
                  â34
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  98
                  80
                  55
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  88
                  98
                  80
               
               
                  3200
                  Obligated balance, end of year
                  98
                  80
                  55
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  23
                  48
                  9
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  9
               
               
                  4101
                  Outlays from mandatory balances
                  13
                  23
                  25
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  13
                  23
                  34
               
               
                  4180
                  Budget authority, net (total)
                  23
                  48
                  9
               
               
                  4190
                  Outlays, net (total)
                  13
                  23
                  34
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2020 actual
                  2021 est.
                  2022 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
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Interest paid to credit financing accounts
                  23,315
                  14,284
                  14,063
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 43.0)
                  23,315
                  14,284
                  14,063
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  23,315
                  14,284
                  14,063
               
               
                  1930
                  Total budgetary resources available
                  23,315
                  14,284
                  14,063
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  23,315
                  14,284
                  14,063
               
               
                  3020
                  Outlays (gross)
                  â23,315
                  â14,284
                  â14,063
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  23,315
                  14,284
                  14,063
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  23,315
                  14,284
                  14,063
               
               
                  4180
                  Budget authority, net (total)
                  23,315
                  14,284
                  14,063
               
               
                  4190
                  Outlays, net (total)
                  23,315
                  14,284
                  14,063
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Claims for damages
                  1
                  13
                  13
               
               
                  0003
                  Claims for contract disputes
                  551
                  240
                  240
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0091
                  Total claims adjudicated administratively
                  552
                  253
                  253
               
               
                  0101
                  Judgments, Court of Claims
                  7,274
                  9,644
                  1,973
               
               
                  0102
                  Judgments, U.S. courts
                  539
                  1,205
                  1,205
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0191
                  Total court judgments
                  7,813
                  10,849
                  3,178
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 42.0)
                  8,365
                  11,102
                  3,431
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  8,365
                  11,102
                  3,431
               
               
                  1930
                  Total budgetary resources available
                  8,365
                  11,102
                  3,431
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  14
                  26
                  
               
               
                  3010
                  New obligations, unexpired accounts
                  8,365
                  11,102
                  3,431
               
               
                  3020
                  Outlays (gross)
                  â8,353
                  â11,128
                  â3,431
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  26
                  
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  14
                  26
                  
               
               
                  3200
                  Obligated balance, end of year
                  26
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  8,365
                  11,102
                  3,431
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  8,340
                  11,102
                  3,431
               
               
                  4101
                  Outlays from mandatory balances
                  13
                  26
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  8,353
                  11,128
                  3,431
               
               
                  4180
                  Budget authority, net (total)
                  8,365
                  11,102
                  3,431
               
               
                  4190
                  Outlays, net (total)
                  8,353
                  11,128
                  3,431
               
               
                  
                     
                  
               
            
         
      
      
         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.
         
      
         Restitution of Forgone InterestProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1875â0â1â908
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Restitution of Forgone Interest (Direct)
                  116
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 43.0)
                  116
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  116
                  
                  
               
               
                  1930
                  Total budgetary resources available
                  116
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  696
                  
                  
               
               
                  3010
                  New obligations, unexpired accounts
                  116
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â812
                  
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  696
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  116
                  
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  116
                  
                  
               
               
                  4101
                  Outlays from mandatory balances
                  696
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  812
                  
                  
               
               
                  4180
                  Budget authority, net (total)
                  116
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  812
                  
                  
               
               
                  
                     
                  
               
            
         
      
      
         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.
         
      
         Guam World War II Claims FundSpecial and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5680â0â2â806
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  
                  
                  
               
               
                  0198
                  Backdated Treasury documents
                  40
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0199
                  Balance, start of year
                  40
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  40
                  
                  
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  Guam World War II Claims Fund
                  â40
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5680â0â2â806
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Direct program activity
                  25
                  7
                  5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 42.0)
                  25
                  7
                  5
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  
                  15
                  8
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  40
                  
                  
               
               
                  1930
                  Total budgetary resources available
                  40
                  15
                  8
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  15
                  8
                  3
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  25
                  7
                  5
               
               
                  3020
                  Outlays (gross)
                  â25
                  â7
                  â5
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  40
                  
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  25
                  
                  
               
               
                  4101
                  Outlays from mandatory balances
                  
                  7
                  5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  25
                  7
                  5
               
               
                  4180
                  Budget authority, net (total)
                  40
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  25
                  7
                  5
               
               
                  
                     
                  
               
            
         
      
      
         This fund was established by the Guam World War II Loyalty Recognition Act of 2016.  It requires the establishment of the
            "Claims Fund", a special fund for the payment of claims submitted by compensable Guam victims and survivors of compensable
            Guam decedents.  Duties, taxes, and fees collected from Guam in excess of 2014 baseline tax collections for the territory
            will be deposited annually into the Claims Fund.  Funding will be used to compensate residents of Guam for damages resulting
            from the Imperial Japanese military's occupation of Guam during World War II.  
         
      
         Continued Dumping and Subsidy OffsetSpecial and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5688â0â2â376
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  1
                  3
                  49
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1110
                  Antidumping and Countervailing Duties, Continued Dumping and Subsidy Offset
                  59
                  59
                  59
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  60
                  62
                  108
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  Continued Dumping and Subsidy Offset
                  â59
                  â11
                  â10
               
               
                  2103
                  Continued Dumping and Subsidy Offset
                  â1
                  â3
                  â1
               
               
                  2132
                  Continued Dumping and Subsidy Offset
                  3
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Total current law appropriations
                  â57
                  â13
                  â10
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total appropriations
                  â57
                  â13
                  â10
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  3
                  49
                  98
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5688â0â2â376
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Continued dumping and subsidy offset
                  16
                  58
                  11
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  16
                  58
                  11
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  117
                  158
                  113
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  59
                  11
                  10
               
               
                  1203
                  Appropriation (previously unavailable)(special or trust)
                  1
                  3
                  1
               
               
                  1232
                  Appropriations and/or unobligated balance of appropriations temporarily reduced
                  â3
                  â1
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  57
                  13
                  10
               
               
                  1930
                  Total budgetary resources available
                  174
                  171
                  123
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  158
                  113
                  112
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  
                  
                  1
               
               
                  3010
                  New obligations, unexpired accounts
                  16
                  58
                  11
               
               
                  3020
                  Outlays (gross)
                  â16
                  â57
                  â11
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  
                  1
                  1
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  
                  
                  1
               
               
                  3200
                  Obligated balance, end of year
                  
                  1
                  1
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  57
                  13
                  10
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  16
                  57
                  11
               
               
                  4180
                  Budget authority, net (total)
                  57
                  13
                  10
               
               
                  4190
                  Outlays, net (total)
                  16
                  57
                  11
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0801
                  Check Forgery Insurance Fund (Reimbursable)
                  7
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 42.0)
                  7
                  1
                  1
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  6
                  5
                  5
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  6
                  1
                  1
               
               
                  1900
                  Budget authority (total)
                  6
                  1
                  1
               
               
                  1930
                  Total budgetary resources available
                  12
                  6
                  6
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  5
                  5
                  5
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  7
                  1
                  1
               
               
                  3020
                  Outlays (gross)
                  â7
                  â1
                  â1
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  6
                  1
                  1
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  1
                  1
                  1
               
               
                  4101
                  Outlays from mandatory balances
                  6
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  7
                  1
                  1
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4123
                  Non-Federal sources
                  â6
                  â1
                  â1
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  1
                  
                  
               
               
                  
                     
                  
               
            
         
      
      
         This Fund was established as a permanent, indefinite appropriation in order to maintain adequate funding of the Check Forgery
            Insurance Fund. The Fund facilitates timely payments for replacement Treasury checks necessitated due to a claim of forgery.
            The Fund recoups disbursements through reclamations made against banks negotiating forged checks.
         
         To reduce hardships sustained by payees of Government checks that have been stolen and forged, settlement is made in advance
            of the receipt of funds from the endorsers of the checks. If the U.S. Treasury is unable to recover funds through reclamation
            procedures, the Fund sustains the loss.
         
         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
                  2020 actual
                  2021 est.
                  2022 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
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Cheyenne River Sioux Tribe Terrestrial Wildlife Habitat Restorat (Direct)
                  1
                  2
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 43.0)
                  1
                  2
                  1
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  1
                  1
                  
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  1
                  1
                  1
               
               
                  1930
                  Total budgetary resources available
                  2
                  2
                  1
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  1
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  
                  
                  1
               
               
                  3010
                  New obligations, unexpired accounts
                  1
                  2
                  1
               
               
                  3020
                  Outlays (gross)
                  â1
                  â1
                  â1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  
                  1
                  1
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  
                  
                  1
               
               
                  3200
                  Obligated balance, end of year
                  
                  1
                  1
               
               
                  
                     
                  
               
               
                  
                  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
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  20
                  20
                  19
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1110
                  Administrative and Civil Penalties, Gulf Coast Restoration Trust Fund
                  303
                  303
                  304
               
               
                  1140
                  Earnings on Investments, Gulf Coast Restoration Trust Fund
                  32
                  15
                  16
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1199
                  Total current law receipts
                  335
                  318
                  320
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total receipts
                  335
                  318
                  320
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  355
                  338
                  339
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  Gulf Coast Restoration Trust Fund
                  â335
                  â317
                  â320
               
               
                  2103
                  Gulf Coast Restoration Trust Fund
                  â20
                  â20
                  â18
               
               
                  2132
                  Gulf Coast Restoration Trust Fund
                  20
                  18
                  18
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Total current law appropriations
                  â335
                  â319
                  â320
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total appropriations
                  â335
                  â319
                  â320
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  20
                  19
                  19
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â8625â0â7â452
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Direct Component
                  103
                  65
                  65
               
               
                  0002
                  Comprehensive Plan Component
                  33
                  56
                  56
               
               
                  0003
                  Oil Spill Restoration Impact Component
                  133
                  76
                  76
               
               
                  0004
                  NOAA RESTORE Act Science Program
                  6
                  6
                  6
               
               
                  0005
                  Centers of Excellence Research Grants
                  13
                  3
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  288
                  206
                  206
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  1,032
                  1,080
                  1,193
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  1,033
                  1,080
                  1,193
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  335
                  317
                  320
               
               
                  1203
                  Appropriation (previously unavailable)(special or trust)
                  20
                  20
                  18
               
               
                  1232
                  Appropriations and/or unobligated balance of appropriations temporarily reduced
                  â20
                  â18
                  â18
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  335
                  319
                  320
               
               
                  1900
                  Budget authority (total)
                  335
                  319
                  320
               
               
                  1930
                  Total budgetary resources available
                  1,368
                  1,399
                  1,513
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  1,080
                  1,193
                  1,307
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  462
                  570
                  484
               
               
                  3010
                  New obligations, unexpired accounts
                  288
                  206
                  206
               
               
                  3020
                  Outlays (gross)
                  â179
                  â292
                  â292
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  570
                  484
                  398
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  462
                  570
                  484
               
               
                  3200
                  Obligated balance, end of year
                  570
                  484
                  398
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  335
                  319
                  320
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  179
                  292
                  292
               
               
                  4180
                  Budget authority, net (total)
                  335
                  319
                  320
               
               
                  4190
                  Outlays, net (total)
                  179
                  292
                  292
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5000
                  Total investments, SOY: Federal securities: Par value
                  1,545
                  1,681
                  1,782
               
               
                  5001
                  Total investments, EOY: Federal securities: Par value
                  1,681
                  1,782
                  1,895
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  41.0
                  Grants, subsidies, and contributions
                  116
                  68
                  68
               
               
                  94.0
                  Financial transfers
                  172
                  138
                  138
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  288
                  206
                  206
               
               
                  
                     
                  
               
            
         
      
         Federal Financing BankFederal Funds
         Federal Financing BankProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4521â0â4â803
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0801
                  Administrative Expenses
                  10
                  13
                  13
               
               
                  0802
                  Interest on borrowings from Treasury
                  1,915
                  1,883
                  1,953
               
               
                  0803
                  Interest on borrowings from CRSDF
                  237
                  192
                  157
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  2,162
                  2,088
                  2,123
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  2,082
                  3,760
                  3,682
               
               
                  1023
                  Unobligated balances applied to repay debt
                  â1,547
                  â1,208
                  â1,208
               
               
                  1028
                  FFB: Agency or guaranteed principal received in excess of principal repaid to the Fiscal Service
                  2,351
                  787
                  653
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  2,886
                  3,339
                  3,127
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  3,036
                  2,431
                  2,408
               
               
                  1930
                  Total budgetary resources available
                  5,922
                  5,770
                  5,535
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  3,760
                  3,682
                  3,412
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  2,162
                  2,088
                  2,123
               
               
                  3020
                  Outlays (gross)
                  â2,162
                  â2,088
                  â2,123
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  3,036
                  2,431
                  2,408
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  2,162
                  2,088
                  2,123
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources
                  â3,036
                  â2,431
                  â2,408
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  â874
                  â343
                  â285
               
               
                  
                     
                  
               
            
         
      
      
         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 provide 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 2020, FFB's net inflows were $606 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)
         
            
               
                  
                     
                        
                     
                  
                  
                      
                     2020 actual
                     2021 est.
                     2022 est.
                  
                  
                     
                        
                     
                  
                  
                     A. Department of Agriculture:
                     
                     
                     
                  
                  
                     1. Rural Utilities Service:
                     
                     
                     
                  
                  
                     Lending, net
                     364
                     1,963
                     1,834
                  
                  
                     Loans outstanding
                     46,652
                     48,615
                     50,449
                  
                  
                     B. Department of Education:
                     
                     
                     
                  
                  
                     1. Historically black colleges and universities:
                     
                     
                     
                  
                  
                     Lending, net
                     22
                     â1,380
                     177
                  
                  
                     Loans outstanding
                     1,502
                     122
                     299
                  
                  
                     C. Department of Energy:
                     
                     
                     
                  
                  
                     1. Title 17 innovative technology loans:
                     
                     
                     
                  
                  
                     Lending, net
                     1,617
                     â1,380
                     177
                  
                  
                     Loans outstanding
                     14,421
                     13,041
                     13,218
                  
                  
                     2. Advanced technology vehicles manufacturing loans:
                     
                     
                     
                  
                  
                     Lending, net
                     â591
                     â31
                     1,565
                  
                  
                     Loans outstanding
                     1,027
                     996
                     2,561
                  
                  
                     D. Department of Housing and Urban Development:
                     
                     
                     
                  
                  
                     1. Multifamily Risk Share Program:
                     
                     
                     
                  
                  
                     Lending, net
                     395
                     â48
                     62
                  
                  
                     Loans outstanding
                     2,364
                     2,316
                     2,378
                  
                  
                     E. Department of Transportation:
                     
                     
                     
                  
                  
                     1. MARAD Title XI:
                     
                     
                     
                  
                  
                     Lending, net
                     326
                     .......
                     â14
                  
                  
                     Loans outstanding
                     326
                     326
                     312
                  
                  
                     F. Department of the Treasury:
                     
                     
                     
                  
                  
                     1. CDFI Fund Bond Guarantee Program:
                     
                     
                     
                  
                  
                     Lending, net
                     138
                     188
                     255
                  
                  
                     Loans outstanding
                     1,155
                     1,343
                     1,598
                  
                  
                     G. Department of Veterans Affairs:
                     
                     
                     
                  
                  
                     1. Transitional housing for homeless veterans:
                     
                     
                     
                  
                  
                     Lending, net
                     .......
                     .......
                     .......
                  
                  
                     Loans outstanding
                     4
                     4
                     4
                  
                  
                     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
                     3,000
                     â3,000
                     â1,000
                  
                  
                     Loans outstanding
                     14,000
                     11,000
                     10,000
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     
                     
                     
                     
                  
                  
                     Total lending:
                     
                     
                     
                  
                  
                     Lending, net
                     4,945
                     â3,688
                     3,070
                  
                  
                     Loans outstanding
                     81,125
                     77,437
                     80,507
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     
                     
                     
                     
                  
                  
                     
                        
                     
                  
               
            
         
         PRINCIPAL REPAYMENTS, END OF YEAR
         
            
               
                  
                     
                        
                     
                  
                  
                     
                      2020 actual
                      2021 est.  
                      2022 est.
                  
                  
                     
                        
                     
                  
                  
                      Agency or Guaranteed Principal Received:
                     
                     
                     
                  
                  
                     A. Department of Education:
                     
                     
                     
                  
                  
                      1. Historically black colleges and universities
                     73
                     520
                     25
                  
                  
                     B. National Credit Union Administration:
                     
                     
                     
                  
                  
                     1. Central liquidity facility
                     1
                      .......
                      .......
                  
                  
                     C. Department of Agriculture:
                     
                     
                     
                  
                  
                     1. Rural Utilities Service
                     3,692
                     776
                     756
                  
                  
                     D. Postal Service:
                     
                     
                     
                  
                  
                     1. Postal Service fund
                     400
                      3,000
                      1,000
                  
                  
                     E. Department of Veterans Affairs:
                     
                     
                     
                  
                  
                     1. Transitional housing for homeless veterans
                      .......
                      .......
                      .......
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Total Agency or Guaranteed Principal Received
                     4,166
                     4,296
                     1,781
                  
                  
                     
                     
                     
                     
                  
                  
                     Principal Repaid to the Fiscal Service:
                     
                     
                     
                  
                  
                     A. Department of Education:
                     
                     
                     
                  
                  
                     1. Historically black colleges and universities
                     40
                     376
                     5
                  
                  
                     B. National Credit Union Administration:
                     
                     
                     
                  
                  
                     1. Central Liquidity Facility
                     1
                     ...
                     ...
                  
                  
                     C. Department of Agriculture:
                     
                     
                     
                  
                  
                     1.  Rural Utilities Service
                     1,374
                     133
                     123
                  
                  
                     D. Postal Service:
                     
                     
                     
                  
                  
                     1. Postal Service fund
                     400
                     3,000
                     1,000
                  
                  
                     E. Department of Veterans Affairs:
                     
                     
                     
                  
                  
                     1. Transitional housing for homeless veterans
                     ......
                     ......
                     ......
                  
                  
                     
                     
                        
                     
                     
                        
                     
                     
                        
                     
                  
                  
                     Total Agency or Guaranteed Principal Repaid
                     1,815
                     2,095
                     1,128
                  
                  
                     
                     
                     
                     
                  
                  
                     Agency or guaranteed principal received in excess of principal repaid to the Fiscal Service
                     
                     
                     
                  
                  
                      A. Department of Education:
                     
                     
                     
                  
                  
                      1. Historically black colleges and universities
                     33
                     144
                     20
                  
                  
                      B. National Credit Union Administration:
                     
                     
                     
                  
                  
                      1. Central Liquidity Facility
                     ......
                     ......
                     ......
                  
                  
                      C. Department of Agriculture:
                     
                     
                     
                  
                  
                      1.  Rural Utilities Service
                     2,318
                     643
                     633
                  
                  
                      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
                     2,351
                     787
                     653
                  
                  
                     
                     
                     
                     
                  
                  
                     
                        
                     
                  
               
            
         
          
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4521â0â4â803
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Reimbursable obligations:
               
               
                  25.2
                  Other services from non-Federal sources
                  10
                  13
                  13
               
               
                  43.0
                  Interest and dividends
                  2,152
                  2,075
                  2,110
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  2,162
                  2,088
                  2,123
               
               
                  
                     
                  
               
            
         
      
         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,  $131,330,000; of which $5,000,000 shall remain available until September 30, 2023; of which not to exceed $6,000 shall be available 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, 2021.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1008â0â1â803
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Protect the Public
                  66
                  67
                  71
               
               
                  0002
                  Collect revenue
                  53
                  58
                  60
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0192
                  Total direct program
                  119
                  125
                  131
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  119
                  125
                  131
               
               
                  0801
                  Protect the Public
                  3
                  3
                  3
               
               
                  0802
                  Collect Revenue
                  4
                  5
                  5
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0899
                  Total reimbursable obligations
                  7
                  8
                  8
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  126
                  133
                  139
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  4
                  5
                  4
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  120
                  124
                  131
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  5
                  8
                  8
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  7
                  8
                  8
               
               
                  1900
                  Budget authority (total)
                  127
                  132
                  139
               
               
                  1930
                  Total budgetary resources available
                  131
                  137
                  143
               
               
                  
                  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
                  27
                  27
                  26
               
               
                  3010
                  New obligations, unexpired accounts
                  126
                  133
                  139
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  1
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â126
                  â134
                  â137
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  27
                  26
                  28
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â3
                  â3
                  â3
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â2
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â3
                  â3
                  â3
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  24
                  24
                  23
               
               
                  3200
                  Obligated balance, end of year
                  24
                  23
                  25
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  127
                  132
                  139
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  98
                  110
                  116
               
               
                  4011
                  Outlays from discretionary balances
                  28
                  24
                  21
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  126
                  134
                  137
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â3
                  â4
                  â4
               
               
                  4033
                  Non-Federal sources
                  â4
                  â4
                  â4
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â7
                  â8
                  â8
               
               
                  
                  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
                  124
                  131
               
               
                  4080
                  Outlays, net (discretionary)
                  119
                  126
                  129
               
               
                  4180
                  Budget authority, net (total)
                  120
                  124
                  131
               
               
                  4190
                  Outlays, net (total)
                  119
                  126
                  129
               
               
                  
                     
                  
               
            
         
      
      
          The Alcohol and Tobacco Tax and Trade Bureau (TTB) enforces various Federal laws and regulations relating to alcohol and
            tobacco. TTB collects excise taxes and seeks to eliminate or prevent tax evasion and other criminal conduct, prevent consumer
            deception relating to alcohol beverages, and ensure that regulated alcohol and tobacco products comply with various Federal
            commodity, product integrity, and distribution requirements.
         
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1008â0â1â803
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  53
                  56
                  57
               
               
                  11.5
                  Other personnel compensation
                  1
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  54
                  58
                  59
               
               
                  12.1
                  Civilian personnel benefits
                  19
                  21
                  22
               
               
                  21.0
                  Travel and transportation of persons
                  1
                  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
                  13
                  13
                  14
               
               
                  25.2
                  Other services from non-Federal sources
                  13
                  13
                  14
               
               
                  25.3
                  Other goods and services from Federal sources
                  9
                  9
                  10
               
               
                  25.7
                  Operation and maintenance of equipment
                  3
                  2
                  2
               
               
                  26.0
                  Supplies and materials
                  
                  
                  1
               
               
                  31.0
                  Equipment
                  2
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  119
                  125
                  131
               
               
                  99.0
                  Reimbursable obligations
                  7
                  8
                  8
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  126
                  133
                  139
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â1008â0â1â803
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  484
                  508
                  508
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  11
                  12
                  12
               
               
                  
                     
                  
               
            
         
      
         Internal Revenue Collections for Puerto RicoSpecial and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5737â0â2â806
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  
                  
                  
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1110
                  Deposits, Internal Revenue Collections for Puerto Rico
                  471
                  476
                  481
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  471
                  476
                  481
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  Internal Revenue Collections for Puerto Rico
                  â471
                  â476
                  â481
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5737â0â2â806
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Internal revenue collections for Puerto Rico
                  471
                  476
                  481
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  471
                  476
                  481
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  471
                  476
                  481
               
               
                  1930
                  Total budgetary resources available
                  471
                  476
                  481
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  471
                  476
                  481
               
               
                  3020
                  Outlays (gross)
                  â471
                  â476
                  â481
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  471
                  476
                  481
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  471
                  476
                  481
               
               
                  4180
                  Budget authority, net (total)
                  471
                  476
                  481
               
               
                  4190
                  Outlays, net (total)
                  471
                  476
                  481
               
               
                  
                     
                  
               
            
         
      
      
         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 set forth in 27 CFR 26.31.
         
         
         
      
         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
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0801
                  Currency program
                  868
                  1,059
                  1,037
               
               
                  0803
                  Other programs
                  11
                  10
                  10
               
               
                  0804
                  DC Replacement Facility
                  
                  
                  897
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  879
                  1,069
                  1,944
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  574
                  748
                  2,079
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  8
                  9
                  9
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  582
                  757
                  2,088
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected (YCO)
                  776
                  1,069
                  1,047
               
               
                  1701
                  Change in uncollected payments, Federal sources (YCO)
                  269
                  
                  
               
               
                  1701
                  Change in uncollected payments, Federal sources (DCF)
                  
                  1,322
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  1,045
                  2,391
                  1,047
               
               
                  1930
                  Total budgetary resources available
                  1,627
                  3,148
                  3,135
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  748
                  2,079
                  1,191
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  513
                  534
                  636
               
               
                  3010
                  New obligations, unexpired accounts
                  879
                  1,069
                  1,944
               
               
                  3020
                  Outlays (gross)
                  â850
                  â958
                  â1,208
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â8
                  â9
                  â9
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  534
                  636
                  1,363
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â840
                  â1,109
                  â2,431
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â269
                  â1,322
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â1,109
                  â2,431
                  â2,431
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  â327
                  â575
                  â1,795
               
               
                  3200
                  Obligated balance, end of year
                  â575
                  â1,795
                  â1,068
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  1,045
                  2,391
                  1,047
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  396
                  828
                  785
               
               
                  4011
                  Outlays from discretionary balances
                  454
                  130
                  423
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  850
                  958
                  1,208
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources:
                  
                  â269
                  â267
               
               
                  4033
                  Non-Federal sources
                  â776
                  â800
                  â780
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â776
                  â1,069
                  â1,047
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â269
                  â1,322
                  
               
               
                  4080
                  Outlays, net (discretionary)
                  74
                  â111
                  161
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  74
                  â111
                  161
               
               
                  
                     
                  
               
            
         
      
      
         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 2022 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 2022, BEP expects to produce and deliver 7.6 billion notes to the FRB to meet currency demand.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4502â0â4â803
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Reimbursable obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  174
                  177
                  190
               
               
                  11.5
                  Other personnel compensation
                  41
                  40
                  33
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  215
                  217
                  223
               
               
                  12.1
                  Civilian personnel benefits
                  74
                  73
                  74
               
               
                  21.0
                  Travel and transportation of persons
                  1
                  2
                  2
               
               
                  23.1
                  Rental payments to GSA
                  3
                  4
                  4
               
               
                  23.2
                  Rental payments to others
                  1
                  1
                  1
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  20
                  23
                  24
               
               
                  25.1
                  Advisory and assistance services
                  4
                  7
                  9
               
               
                  25.2
                  Other services from non-Federal sources
                  142
                  175
                  177
               
               
                  25.3
                  Other goods and services from Federal sources
                  35
                  41
                  908
               
               
                  25.4
                  Operation and maintenance of facilities
                  40
                  6
                  6
               
               
                  25.5
                  Research and development contracts
                  7
                  4
                  4
               
               
                  26.0
                  Supplies and materials
                  236
                  389
                  376
               
               
                  31.0
                  Equipment
                  100
                  127
                  136
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Reimbursable obligations
                  878
                  1,069
                  1,944
               
               
                  99.5
                  Adjustment for rounding
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  879
                  1,069
                  1,944
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4502â0â4â803
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  1,740
                  1,863
                  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  2022 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, 2021.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4159â0â3â803
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0806
                  Total Operating
                  3,422
                  3,240
                  3,252
               
               
                  0807
                  Circulating and Protection Capital
                  30
                  50
                  50
               
               
                  0808
                  Numismatic Capital
                  10
                  11
                  11
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  3,462
                  3,301
                  3,313
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  468
                  600
                  620
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  20
                  20
                  20
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  488
                  620
                  640
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  3,574
                  3,301
                  3,313
               
               
                  1930
                  Total budgetary resources available
                  4,062
                  3,921
                  3,953
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  600
                  620
                  640
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  412
                  440
                  366
               
               
                  3010
                  New obligations, unexpired accounts
                  3,462
                  3,301
                  3,313
               
               
                  3020
                  Outlays (gross)
                  â3,414
                  â3,355
                  â3,310
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â20
                  â20
                  â20
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  440
                  366
                  349
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  412
                  440
                  366
               
               
                  3200
                  Obligated balance, end of year
                  440
                  366
                  349
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  3,574
                  3,301
                  3,313
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  3,329
                  2,641
                  2,650
               
               
                  4011
                  Outlays from discretionary balances
                  85
                  714
                  660
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  3,414
                  3,355
                  3,310
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4033
                  Non-Federal sources
                  â3,055
                  â3,301
                  â3,313
               
               
                  4034
                  Offsetting governmental collections
                  â519
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â3,574
                  â3,301
                  â3,313
               
               
                  4080
                  Outlays, net (discretionary)
                  â160
                  54
                  â3
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  â160
                  54
                  â3
               
               
                  
                     
                  
               
            
         
      
      
         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 2020,
            the Mint transferred $40 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 2022 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 2022 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
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Reimbursable obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  138
                  151
                  167
               
               
                  11.5
                  Other personnel compensation
                  16
                  12
                  16
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  154
                  163
                  183
               
               
                  12.1
                  Civilian personnel benefits
                  55
                  55
                  55
               
               
                  13.0
                  Benefits for former personnel
                  
                  1
                  1
               
               
                  21.0
                  Travel and transportation of persons
                  1
                  1
                  3
               
               
                  22.0
                  Transportation of things
                  33
                  39
                  21
               
               
                  23.1
                  Rental payments to GSA
                  1
                  
                  
               
               
                  23.2
                  Rental payments to others
                  11
                  14
                  14
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  14
                  19
                  19
               
               
                  24.0
                  Printing and reproduction
                  2
                  2
                  3
               
               
                  25.1
                  Advisory and assistance services
                  52
                  52
                  61
               
               
                  25.2
                  Other services from non-Federal sources
                  19
                  19
                  21
               
               
                  25.3
                  Other goods and services from Federal sources
                  20
                  21
                  21
               
               
                  25.4
                  Operation and maintenance of facilities
                  10
                  10
                  9
               
               
                  25.5
                  Research and development contracts
                  
                  
                  1
               
               
                  25.6
                  Medical care
                  1
                  1
                  1
               
               
                  25.7
                  Operation and maintenance of equipment
                  10
                  11
                  7
               
               
                  26.0
                  Supplies and materials
                  3,037
                  2,829
                  2,829
               
               
                  31.0
                  Equipment
                  30
                  51
                  52
               
               
                  32.0
                  Land and structures
                  13
                  13
                  12
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Reimbursable obligations
                  3,463
                  3,301
                  3,313
               
               
                  99.5
                  Adjustment for rounding
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  3,462
                  3,301
                  3,313
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4159â0â3â803
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  1,539
                  1,671
                  1,671
               
               
                  
                     
                  
               
            
         
      
         Internal Revenue Service
      
         The Internal Revenue Service (IRS) collects the revenue that funds the Government and administers the Nation's tax laws. During
            2020, the IRS processed 242 million tax forms and collected $3.5 trillion in taxes (gross receipts before tax refunds), totaling
            96 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 2022 Budget provides $13.2 billion for the IRS to administer the tax code and implement key strategic priorities. In addition,
            the Budget proposes to establish and fund a program integrity allocation adjustment in 2022 of $417 million for program integrity
            activities.  The activities through 2031 are estimated to generate and protect $50 billion in revenue over 10 years and cost
            approximately $7 billion resulting in an estimated net savings of $43 billion. Once these investments are fully operational,
            these initiatives are expected to generate roughly $8 in additional revenue for every $1 in IRS expenses. 
         
          The IRS played a critical role in delivering and implementing three rounds of Economic Impact Payments in record time to
            eligible Americans and will begin implementation of the advance payments of the child tax credit enacted in the American Rescue
            Plan in 2021. It also implemented multiple tax changes including new employer tax credits to help employers respond to the
            COVID-19 pandemic and provided administrative relief to taxpayers including postponing the 2020 and 2021 tax deadlines and
            the IRS People First Initiative. The pandemic also significantly impacted the IRSs services and workforce. The IRS temporarily
            scaled back operations during the spring and summer, taking such steps as closing Taxpayer Assistance Centers, discontinuing
            face-to-face interactions with taxpayers, and suspending telephone help lines. However, the IRS also implemented new ways
            to provide services to taxpayers, including increased online services and updating IRS.gov (which saw a 146 percent increase
            over 2019 levels). 
         
         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.  In fiscal year 2020, the IRS
            processed more than 145 million individual tax returns and issued more than 100 million federal tax refunds totaling more
            than $276 billion.  
         
         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.  During 2020,
            the IRS achieved 1,187 criminal convictions with a conviction rate of 90.4 percent.  
         
         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
            2020, the IRS reduced the percentage of aged hardware within the IT environment from 31 percent at the end of 2019 to 16 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, taxpayers 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,  $2,940,876,000, of which not less than $11,000,000 shall be for the Tax Counseling for the Elderly Program, of which not less than $13,000,000
            shall be available for low-income taxpayer clinic grants, of which not less than $30,000,000, to remain available until September
            30,  2023, shall be available for the Community Volunteer Income Tax Assistance Matching Grants Program for tax return preparation
            assistance, and of which not less than $211,000,000 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, 2021.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0912â0â1â803
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Pre-filing taxpayer assistance and education
                  634
                  674
                  718
               
               
                  0002
                  Filing and account services
                  2,086
                  2,586
                  2,392
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0100
                  Subtotal, direct programs
                  2,720
                  3,260
                  3,110
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  2,720
                  3,260
                  3,110
               
               
                  0801
                  Taxpayer Services (Reimbursable)
                  73
                  67
                  71
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  2,793
                  3,327
                  3,181
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  
                  176
                  165
               
               
                  1011
                  Unobligated balance transfer from other acct [020â5432]
                  
                  98
                  4
               
               
                  1012
                  Unobligated balance transfers between expired and unexpired accounts
                  5
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  5
                  274
                  169
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  2,512
                  2,555
                  2,941
               
               
                  1100
                  Appropriation [CARES Act]
                  353
                  
                  
               
               
                  1100
                  Appropriation [FFCRA, transferred to 020â0919]
                  15
                  
                  
               
               
                  1100
                  Appropriation [PL 116â260 Div. N â EIP #2]
                  
                  178
                  
               
               
                  1120
                  Appropriations transferred to other acct [020â0919]
                  â15
                  
                  
               
               
                  1121
                  Appropriations transferred from other acct [020â0919]
                  3
                  
                  
               
               
                  1121
                  Appropriations transferred from other acct [020â0913]
                  24
                  50
                  
               
               
                  1121
                  Appropriations transferred from other acct [020â5432]
                  
                  2
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  2,892
                  2,785
                  2,941
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation [ARP Child Tax Credit]
                  
                  150
                  
               
               
                  1200
                  Appropriation [ARP EIP #3]
                  
                  216
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  
                  366
                  
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  53
                  67
                  71
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  20
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  73
                  67
                  71
               
               
                  1900
                  Budget authority (total)
                  2,965
                  3,218
                  3,012
               
               
                  1930
                  Total budgetary resources available
                  2,970
                  3,492
                  3,181
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â1
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  176
                  165
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  201
                  308
                  215
               
               
                  3010
                  New obligations, unexpired accounts
                  2,793
                  3,327
                  3,181
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  20
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â2,690
                  â3,409
                  â3,163
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â16
                  â11
                  â11
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  308
                  215
                  222
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  
                  â20
                  â20
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â20
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â20
                  â20
                  â20
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  201
                  288
                  195
               
               
                  3200
                  Obligated balance, end of year
                  288
                  195
                  202
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  2,965
                  2,852
                  3,012
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  2,496
                  2,659
                  2,808
               
               
                  4011
                  Outlays from discretionary balances
                  194
                  545
                  205
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  2,690
                  3,204
                  3,013
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â59
                  â76
                  â80
               
               
                  4033
                  Non-Federal sources
                  â11
                  â16
                  â16
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â70
                  â92
                  â96
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â20
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  17
                  25
                  25
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  â3
                  25
                  25
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  2,892
                  2,785
                  2,941
               
               
                  4080
                  Outlays, net (discretionary)
                  2,620
                  3,112
                  2,917
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  366
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  205
                  
               
               
                  4101
                  Outlays from mandatory balances
                  
                  
                  150
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  
                  205
                  150
               
               
                  4180
                  Budget authority, net (total)
                  2,892
                  3,151
                  2,941
               
               
                  4190
                  Outlays, net (total)
                  2,620
                  3,317
                  3,067
               
               
                  
                     
                  
               
            
         
      
      Summary of Budget Authority and Outlays (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  Enacted/requested:
               
               
                  
                  Budget Authority
                  2,892
                  3,151
                  2,941
               
               
                  
                  Outlays
                  2,620
                  3,317
                  3,067
               
               
                  Legislative proposal, subject to PAYGO:
               
               
                  
                  Budget Authority
                  
                  
                  187
               
               
                  
                  Outlays
                  
                  
                  174
               
               
                  Total:
               
               
                  
                  Budget Authority
                  2,892
                  3,151
                  3,128
               
               
                  
                  Outlays
                  2,620
                  3,317
                  3,241
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  1,612
                  1,826
                  1,913
               
               
                  11.3
                  Other than full-time permanent
                  57
                  63
                  60
               
               
                  11.5
                  Other personnel compensation
                  119
                  125
                  133
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  1,788
                  2,014
                  2,106
               
               
                  12.1
                  Civilian personnel benefits
                  661
                  799
                  728
               
               
                  13.0
                  Benefits for former personnel
                  8
                  20
                  20
               
               
                  21.0
                  Travel and transportation of persons
                  4
                  5
                  10
               
               
                  22.0
                  Transportation of things
                  1
                  1
                  1
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  1
                  1
                  1
               
               
                  24.0
                  Printing and reproduction
                  8
                  10
                  10
               
               
                  25.1
                  Advisory and assistance services
                  83
                  258
                  74
               
               
                  25.2
                  Other services from non-Federal sources
                  18
                  25
                  26
               
               
                  25.3
                  Other goods and services from Federal sources
                  97
                  69
                  74
               
               
                  26.0
                  Supplies and materials
                  3
                  4
                  5
               
               
                  41.0
                  Grants, subsidies, and contributions
                  48
                  54
                  55
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  2,720
                  3,260
                  3,110
               
               
                  99.0
                  Reimbursable obligations
                  73
                  67
                  71
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  2,793
                  3,327
                  3,181
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0912â0â1â803
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  29,282
                  32,280
                  31,250
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  660
                  674
                  696
               
               
                  
                     
                  
               
            
         
      
         Taxpayer Services
         (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0912â4â1â803
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Pre-filing taxpayer assistance and education
                  
                  
                  7
               
               
                  0002
                  Filing and account services
                  
                  
                  180
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0100
                  Subtotal, direct programs
                  
                  
                  187
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  
                  
                  187
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  
                  
                  187
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  
                  187
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  187
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  
                  187
               
               
                  3020
                  Outlays (gross)
                  
                  
                  â174
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  
                  
                  13
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3200
                  Obligated balance, end of year
                  
                  
                  13
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  187
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  174
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  187
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  174
               
               
                  
                     
                  
               
            
         
      
      
         Consistent with the American Families Plan, the Budget proposes a multi-year initiative to improve tax compliance and enforcement,
            modernize IRS IT systems, support increased information reporting, and support the Administration's proposal to make the Child
            Tax Credit expansion and the advance payments permanent. This account provides the mandatory funding for that initiative.
            
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0912â4â1â803
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  
                  
                  31
               
               
                  11.5
                  Other personnel compensation
                  
                  
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  
                  
                  32
               
               
                  12.1
                  Civilian personnel benefits
                  
                  
                  13
               
               
                  21.0
                  Travel and transportation of persons
                  
                  
                  1
               
               
                  25.1
                  Advisory and assistance services
                  
                  
                  139
               
               
                  25.3
                  Other goods and services from Federal sources
                  
                  
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  
                  
                  187
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  
                  
                  187
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0912â4â1â803
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  
                  
                  735
               
               
                  
                     
                  
               
            
         
      
         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,  $5,462,823,000, of which not to exceed $250,000,000 shall remain available until September 30,  2023; of which not less than $60,257,000 shall be for the Interagency Crime and Drug Enforcement program; and of which not to
            exceed  $21,000,000 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.
       In addition, $287,452,000, for an additional amount to meet the terms of a concurrent resolution on the budget for tax enforcement
               activities under this heading, including tax compliance to address the Federal tax gap: Provided, That such additional amounts
               may not be transferred or reprogrammed for any other activity. 
       
       
       
        
      (Department of the Treasury Appropriations Act, 2021.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0913â0â1â999
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Investigations
                  640
                  726
                  800
               
               
                  0002
                  Exam and Collections
                  4,005
                  4,199
                  4,497
               
               
                  0003
                  Regulatory
                  158
                  181
                  192
               
               
                  0004
                  Program Integrity Allocation Adjustment
                  
                  
                  288
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0100
                  Subtotal, Direct program
                  4,803
                  5,106
                  5,777
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  4,803
                  5,106
                  5,777
               
               
                  0801
                  Enforcement (Reimbursable)
                  42
                  40
                  43
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  4,845
                  5,146
                  5,820
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  52
                  276
                  200
               
               
                  1001
                  Discretionary unobligated balance brought fwd, Oct 1
                  48
                  
                  
               
               
                  1011
                  Unobligated balance transfer from other acct [020â5432]
                  2
                  
                  
               
               
                  1012
                  Unobligated balance transfers between expired and unexpired accounts
                  22
                  
                  
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  1
                  
                  
               
               
                  1033
                  Recoveries of prior year paid obligations
                  4
                  3
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  81
                  279
                  203
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  5,010
                  5,213
                  5,750
               
               
                  1100
                  Appropriation [CARES Act]
                  79
                  
                  
               
               
                  1100
                  Appropriation (PL 116â260 Div. N â EIP #2)
                  
                  58
                  
               
               
                  1120
                  Appropriations transferred to other acct [020â0919]
                  â76
                  â216
                  
               
               
                  1120
                  Appropriations transferred to other acct [020â0912]
                  â24
                  â50
                  
               
               
                  1121
                  Appropriations transferred from other acct [020â0919]
                  4
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  4,993
                  5,005
                  5,750
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  18
                  28
                  29
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  30
                  34
                  36
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  48
                  62
                  65
               
               
                  1900
                  Budget authority (total)
                  5,041
                  5,067
                  5,815
               
               
                  1930
                  Total budgetary resources available
                  5,122
                  5,346
                  6,018
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â1
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  276
                  200
                  198
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  416
                  500
                  205
               
               
                  3010
                  New obligations, unexpired accounts
                  4,845
                  5,146
                  5,820
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  17
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â4,760
                  â5,426
                  â5,773
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â1
                  
                  
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â17
                  â15
                  â15
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  500
                  205
                  237
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â21
                  â32
                  â66
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â30
                  â34
                  â36
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  19
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â32
                  â66
                  â102
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  395
                  468
                  139
               
               
                  3200
                  Obligated balance, end of year
                  468
                  139
                  135
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  5,041
                  5,067
                  5,815
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  4,338
                  4,708
                  5,405
               
               
                  4011
                  Outlays from discretionary balances
                  421
                  717
                  367
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  4,759
                  5,425
                  5,772
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â40
                  â58
                  â59
               
               
                  4033
                  Non-Federal sources
                  â13
                  â18
                  â18
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â53
                  â76
                  â77
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â30
                  â34
                  â36
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  31
                  45
                  45
               
               
                  4053
                  Recoveries of prior year paid obligations, unexpired accounts
                  4
                  3
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  5
                  14
                  12
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  4,993
                  5,005
                  5,750
               
               
                  4080
                  Outlays, net (discretionary)
                  4,706
                  5,349
                  5,695
               
               
                  
                  Mandatory:
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  1
                  1
                  1
               
               
                  4180
                  Budget authority, net (total)
                  4,993
                  5,005
                  5,750
               
               
                  4190
                  Outlays, net (total)
                  4,707
                  5,350
                  5,696
               
               
                  
                     
                  
               
            
         
      
      
         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 a $287 million program integrity allocation adjustment for additional tax enforcement
            and compliance activities. This account also supports the Economic Impact Payments and other fast and direct relief pursuant
            to laws such as the Coronavirus Aid, Relief, and Economic Security (CARES) Act, Division N of the Consolidated Appropriations
            Act, 2021, and the American Rescue Plan Act of 2021.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0913â0â1â999
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  3,081
                  3,133
                  3,466
               
               
                  11.3
                  Other than full-time permanent
                  28
                  27
                  28
               
               
                  11.5
                  Other personnel compensation
                  106
                  151
                  158
               
               
                  11.8
                  Special personal services payments
                  46
                  43
                  43
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  3,261
                  3,354
                  3,695
               
               
                  12.1
                  Civilian personnel benefits
                  1,238
                  1,301
                  1,481
               
               
                  21.0
                  Travel and transportation of persons
                  35
                  55
                  138
               
               
                  22.0
                  Transportation of things
                  9
                  9
                  19
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  5
                  5
                  5
               
               
                  24.0
                  Printing and reproduction
                  3
                  3
                  4
               
               
                  25.1
                  Advisory and assistance services
                  130
                  220
                  223
               
               
                  25.2
                  Other services from non-Federal sources
                  27
                  44
                  63
               
               
                  25.3
                  Other goods and services from Federal sources
                  35
                  51
                  65
               
               
                  25.7
                  Operation and maintenance of equipment
                  2
                  3
                  15
               
               
                  26.0
                  Supplies and materials
                  31
                  26
                  29
               
               
                  31.0
                  Equipment
                  15
                  19
                  24
               
               
                  42.0
                  Insurance claims and indemnities
                  4
                  1
                  1
               
               
                  91.0
                  Unvouchered
                  8
                  15
                  15
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  4,803
                  5,106
                  5,777
               
               
                  99.0
                  Reimbursable obligations
                  40
                  40
                  43
               
               
                  99.5
                  Adjustment for rounding
                  2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  4,845
                  5,146
                  5,820
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0913â0â1â999
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  34,249
                  35,620
                  39,424
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  49
                  63
                  65
               
               
                  
                     
                  
               
            
         
      
         Enforcement
         (Legislative proposal, subject to PAYGO)
         Consistent with the American Families Plan, the Budget proposes a multi-year initiative to improve tax compliance and enforcement,
            modernize IRS IT systems, support increased information reporting, and support the Administration's proposal to make the Child
            Tax Credit expansion and the advance payments permanent. This account provides the mandatory funding for that initiative.
            
         
      
         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;  $4,448,195,000, of which not to exceed $275,000,000 shall remain available until September 30,  2023; 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,  2024, for research; of which not less than $10,000,000, to remain available until expended, shall be available for establishment
            of an application through which entities registering and renewing registrations in the System for Award Management may request
            an authenticated electronic certification stating that the entity does or does not have a seriously delinquent tax debt; 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  2023, a summary of cost and schedule performance information for its major information technology systems.
       In addition, $129,445,000, for an additional amount to meet the terms of a concurrent resolution on the budget for tax enforcement
               activities under this heading, including tax compliance to address the Federal tax gap: Provided, That such additional amounts
               may not be transferred or reprogrammed for any other activity.
       
      (Department of the Treasury Appropriations Act, 2021.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0919â0â1â803
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0002
                  Infrastructure
                  885
                  906
                  971
               
               
                  0003
                  Shared Services and Support
                  1,071
                  1,395
                  1,089
               
               
                  0004
                  Information Services
                  2,539
                  3,250
                  3,022
               
               
                  0005
                  Program Integrity Allocation Adjustment
                  
                  
                  129
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0100
                  Subtotal, direct programs
                  4,495
                  5,551
                  5,211
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  4,495
                  5,551
                  5,211
               
               
                  0801
                  Operations Support (Reimbursable)
                  65
                  72
                  76
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  4,560
                  5,623
                  5,287
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  58
                  162
                  490
               
               
                  1011
                  Unobligated balance transfer from other acct [020â5432]
                  360
                  213
                  175
               
               
                  1012
                  Unobligated balance transfers between expired and unexpired accounts
                  9
                  
                  
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  17
                  10
                  10
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  444
                  385
                  675
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  3,808
                  3,928
                  4,578
               
               
                  1100
                  Appropriation [CARES Act]
                  319
                  
                  
               
               
                  1100
                  Appropriation [PL 116â260 Div. N â EIP #2]
                  
                  273
                  
               
               
                  1120
                  Appropriations transferred to other acct [020â0912]
                  â3
                  
                  
               
               
                  1120
                  Appropriations transferred to other acct [020â0913]
                  â4
                  
                  
               
               
                  1121
                  Appropriations transferred from other acct [020â5432]
                  4
                  243
                  256
               
               
                  1121
                  Appropriations transferred from other acct [020â0912]
                  15
                  
                  
               
               
                  1121
                  Appropriations transferred from other acct [020â0913]
                  76
                  216
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  4,215
                  4,660
                  4,834
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation [ARP Child Tax Credit]
                  
                  247
                  
               
               
                  1200
                  Appropriation [ARP EIP #3]
                  
                  249
                  
               
               
                  1200
                  Appropriation [ARP Modernization]
                  
                  500
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  
                  996
                  
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  49
                  72
                  76
               
               
                  1701
                  Change in uncollected payments, Federal sources
                  15
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1750
                  Spending auth from offsetting collections, disc (total)
                  64
                  72
                  76
               
               
                  1900
                  Budget authority (total)
                  4,279
                  5,728
                  4,910
               
               
                  1930
                  Total budgetary resources available
                  4,723
                  6,113
                  5,585
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1940
                  Unobligated balance expiring
                  â1
                  
                  
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  162
                  490
                  298
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  1,162
                  1,141
                  1,324
               
               
                  3010
                  New obligations, unexpired accounts
                  4,560
                  5,623
                  5,287
               
               
                  3011
                  Obligations ("upward adjustments"), expired accounts
                  39
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â4,517
                  â5,374
                  â5,322
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â17
                  â10
                  â10
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â86
                  â56
                  â56
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  1,141
                  1,324
                  1,223
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â5
                  â15
                  â15
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â15
                  
                  
               
               
                  3071
                  Change in uncollected pymts, Fed sources, expired
                  5
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â15
                  â15
                  â15
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  1,157
                  1,126
                  1,309
               
               
                  3200
                  Obligated balance, end of year
                  1,126
                  1,309
                  1,208
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  4,279
                  4,732
                  4,910
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  3,376
                  3,760
                  3,900
               
               
                  4011
                  Outlays from discretionary balances
                  1,141
                  1,136
                  1,167
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  4,517
                  4,896
                  5,067
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  â54
                  â75
                  â79
               
               
                  4033
                  Non-Federal sources
                  â7
                  â9
                  â9
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4040
                  Offsets against gross budget authority  and outlays (total)
                  â61
                  â84
                  â88
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4050
                  Change in uncollected pymts, Fed sources, unexpired
                  â15
                  
                  
               
               
                  4052
                  Offsetting collections credited to expired accounts
                  12
                  12
                  12
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4060
                  Additional offsets against budget authority only (total)
                  â3
                  12
                  12
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4070
                  Budget authority, net (discretionary)
                  4,215
                  4,660
                  4,834
               
               
                  4080
                  Outlays, net (discretionary)
                  4,456
                  4,812
                  4,979
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  996
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  478
                  
               
               
                  4101
                  Outlays from mandatory balances
                  
                  
                  255
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  
                  478
                  255
               
               
                  4180
                  Budget authority, net (total)
                  4,215
                  5,656
                  4,834
               
               
                  4190
                  Outlays, net (total)
                  4,456
                  5,290
                  5,234
               
               
                  
                     
                  
               
            
         
      
      Summary of Budget Authority and Outlays (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  Enacted/requested:
               
               
                  
                  Budget Authority
                  4,215
                  5,656
                  4,834
               
               
                  
                  Outlays
                  4,456
                  5,290
                  5,234
               
               
                  Legislative proposal, subject to PAYGO:
               
               
                  
                  Budget Authority
                  
                  
                  695
               
               
                  
                  Outlays
                  
                  
                  567
               
               
                  Total:
               
               
                  
                  Budget Authority
                  4,215
                  5,656
                  5,529
               
               
                  
                  Outlays
                  4,456
                  5,290
                  5,801
               
               
                  
                     
                  
               
            
         
      
      
         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 a $129 million program integrity allocation adjustment to support additional tax enforcement
            and compliance activities.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0919â0â1â803
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  1,275
                  1,445
                  1,454
               
               
                  11.3
                  Other than full-time permanent
                  6
                  5
                  6
               
               
                  11.5
                  Other personnel compensation
                  24
                  35
                  37
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  1,305
                  1,485
                  1,497
               
               
                  12.1
                  Civilian personnel benefits
                  459
                  493
                  531
               
               
                  21.0
                  Travel and transportation of persons
                  6
                  8
                  11
               
               
                  22.0
                  Transportation of things
                  14
                  14
                  16
               
               
                  23.1
                  Rental payments to GSA
                  580
                  580
                  609
               
               
                  23.2
                  Rental payments to others
                  9
                  7
                  7
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  350
                  621
                  394
               
               
                  24.0
                  Printing and reproduction
                  38
                  37
                  22
               
               
                  25.1
                  Advisory and assistance services
                  901
                  1,418
                  1,149
               
               
                  25.2
                  Other services from non-Federal sources
                  27
                  55
                  54
               
               
                  25.3
                  Other goods and services from Federal sources
                  69
                  113
                  75
               
               
                  25.4
                  Operation and maintenance of facilities
                  193
                  200
                  223
               
               
                  25.6
                  Medical care
                  14
                  15
                  18
               
               
                  25.7
                  Operation and maintenance of equipment
                  80
                  75
                  89
               
               
                  26.0
                  Supplies and materials
                  13
                  11
                  12
               
               
                  31.0
                  Equipment
                  400
                  360
                  438
               
               
                  32.0
                  Land and structures
                  36
                  58
                  65
               
               
                  42.0
                  Insurance claims and indemnities
                  1
                  1
                  1
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  4,495
                  5,551
                  5,211
               
               
                  99.0
                  Reimbursable obligations
                  66
                  72
                  76
               
               
                  99.5
                  Adjustment for rounding
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  4,560
                  5,623
                  5,287
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0919â0â1â803
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  11,883
                  12,930
                  12,615
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  4
                  
                  
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  81
                  71
                  73
               
               
                  
                     
                  
               
            
         
      
         Operations Support
         (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0919â4â1â803
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0002
                  Infrastructure
                  
                  
                  20
               
               
                  0003
                  Shared Services and Support
                  
                  
                  76
               
               
                  0004
                  Information Services
                  
                  
                  599
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0100
                  Subtotal, direct programs
                  
                  
                  695
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0799
                  Total direct obligations
                  
                  
                  695
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  
                  
                  695
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  
                  695
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  695
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  
                  695
               
               
                  3020
                  Outlays (gross)
                  
                  
                  â567
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  
                  
                  128
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3200
                  Obligated balance, end of year
                  
                  
                  128
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  695
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  567
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  695
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  567
               
               
                  
                     
                  
               
            
         
      
      
         Consistent with the American Families Plan, the Budget proposes a multi-year initiative to improve tax compliance and enforcement,
            modernize IRS IT systems, support increased information reporting, and support the Administration's proposal to make the Child
            Tax Credit expansion and the advance payments permanent. This account provides the mandatory funding for that initiative.
            
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0919â4â1â803
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  
                  
                  156
               
               
                  11.5
                  Other personnel compensation
                  
                  
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  
                  
                  158
               
               
                  12.1
                  Civilian personnel benefits
                  
                  
                  61
               
               
                  21.0
                  Travel and transportation of persons
                  
                  
                  1
               
               
                  22.0
                  Transportation of things
                  
                  
                  80
               
               
                  23.1
                  Rental payments to GSA
                  
                  
                  2
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  
                  
                  3
               
               
                  25.1
                  Advisory and assistance services
                  
                  
                  254
               
               
                  25.2
                  Other services from non-Federal sources
                  
                  
                  3
               
               
                  25.3
                  Other goods and services from Federal sources
                  
                  
                  2
               
               
                  25.4
                  Operation and maintenance of facilities
                  
                  
                  2
               
               
                  25.7
                  Operation and maintenance of equipment
                  
                  
                  1
               
               
                  26.0
                  Supplies and materials
                  
                  
                  1
               
               
                  31.0
                  Equipment
                  
                  
                  116
               
               
                  32.0
                  Land and structures
                  
                  
                  11
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  
                  
                  695
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  
                  
                  695
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0919â4â1â803
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  
                  
                  1,432
               
               
                  
                     
                  
               
            
         
      
         BUSINESS SYSTEMS MODERNIZATIONFor necessary expenses of the Internal Revenue Service's business systems modernization program,  $305,032,000, to remain available until September 30,  2024, 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, 2021.)
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0921â0â1â803
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Business Systems Modernization
                  299
                  349
                  532
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  30
                  30
                  438
               
               
                  1011
                  Unobligated balance transfer from other acct [020â5432]
                  92
                  
                  
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  12
                  5
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  134
                  35
                  441
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1100
                  Appropriation
                  180
                  223
                  305
               
               
                  1121
                  Appropriations transferred from other acct [020â5432]
                  15
                  29
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  195
                  252
                  305
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation [ARP IT Modernization]
                  
                  500
                  
               
               
                  1900
                  Budget authority (total)
                  195
                  752
                  305
               
               
                  1930
                  Total budgetary resources available
                  329
                  787
                  746
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  30
                  438
                  214
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  171
                  161
                  172
               
               
                  3010
                  New obligations, unexpired accounts
                  299
                  349
                  532
               
               
                  3020
                  Outlays (gross)
                  â295
                  â331
                  â401
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â12
                  â5
                  â3
               
               
                  3041
                  Recoveries of prior year unpaid obligations, expired
                  â2
                  â2
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  161
                  172
                  298
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  171
                  161
                  172
               
               
                  3200
                  Obligated balance, end of year
                  161
                  172
                  298
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  195
                  252
                  305
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  101
                  108
                  131
               
               
                  4011
                  Outlays from discretionary balances
                  194
                  143
                  95
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4020
                  Outlays, gross (total)
                  295
                  251
                  226
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  500
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  80
                  
               
               
                  4101
                  Outlays from mandatory balances
                  
                  
                  175
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  
                  80
                  175
               
               
                  4180
                  Budget authority, net (total)
                  195
                  752
                  305
               
               
                  4190
                  Outlays, net (total)
                  295
                  331
                  401
               
               
                  
                     
                  
               
            
         
      
      Summary of Budget Authority and Outlays (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  Enacted/requested:
               
               
                  
                  Budget Authority
                  195
                  752
                  305
               
               
                  
                  Outlays
                  295
                  331
                  401
               
               
                  Legislative proposal, subject to PAYGO:
               
               
                  
                  Budget Authority
                  
                  
                  260
               
               
                  
                  Outlays
                  
                  
                  212
               
               
                  Total:
               
               
                  
                  Budget Authority
                  195
                  752
                  565
               
               
                  
                  Outlays
                  295
                  331
                  613
               
               
                  
                     
                  
               
            
         
      
      
         This appropriation provides resources for the planning and capital asset acquisition of information technology to modernize
            key tax administration systems based on the IRS's multi-year plan to transform the taxpayer experience and modernize the core
            tax processing systems while enhancing information technology and taxpayer protections. It provides funding to support the
            Customer Account Data Engine (CADE2); cybersecurity; IT infrastructure; the Enterprise Case Management system; and taxpayers'
            online experience and secure digital communications and capabilities. 
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0921â0â1â803
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  11.1
                  Direct obligations: Personnel compensation: Full-time permanent
                  49
                  60
                  97
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  49
                  60
                  97
               
               
                  12.1
                  Civilian personnel benefits
                  16
                  21
                  33
               
               
                  25.1
                  Advisory and assistance services
                  226
                  246
                  337
               
               
                  25.7
                  Operation and maintenance of equipment
                  1
                  4
                  7
               
               
                  26.0
                  Supplies and materials
                  
                  1
                  1
               
               
                  31.0
                  Equipment
                  7
                  17
                  57
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  299
                  349
                  532
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  299
                  349
                  532
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0921â0â1â803
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  355
                  598
                  803
               
               
                  
                     
                  
               
            
         
      
         Business Systems Modernization
         (Legislative proposal, subject to PAYGO)Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0921â4â1â803
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Business Systems Modernization
                  
                  
                  260
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  
                  260
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  260
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  
                  260
               
               
                  3020
                  Outlays (gross)
                  
                  
                  â212
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  
                  
                  48
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3200
                  Obligated balance, end of year
                  
                  
                  48
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  260
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  212
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  260
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  212
               
               
                  
                     
                  
               
            
         
      
      
         Consistent with the American Families Plan, the Budget proposes a multi-year initiative to improve tax compliance and enforcement,
            modernize IRS IT systems, support increased information reporting, and support the Administrations proposal to make the Child
            Tax Credit expansion and the advance payments permanent. This account provides the mandatory funding for that initiative.
            
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0921â4â1â803
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  11.1
                  Direct obligations: Personnel compensation: Full-time permanent
                  
                  
                  55
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  
                  
                  55
               
               
                  12.1
                  Civilian personnel benefits
                  
                  
                  24
               
               
                  25.1
                  Advisory and assistance services
                  
                  
                  144
               
               
                  25.7
                  Operation and maintenance of equipment
                  
                  
                  2
               
               
                  31.0
                  Equipment
                  
                  
                  35
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  
                  
                  260
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  
                  
                  260
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0921â4â1â803
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  
                  
                  475
               
               
                  
                     
                  
               
            
         
      
         Working Capital FundProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4582â0â4â999
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0801
                  IRS Centralized Services
                  
                  
                  200
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, discretionary:
               
               
                  1700
                  Collected
                  
                  
                  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:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  
                  
                  200
               
               
                  
                  Outlays, gross:
               
               
                  4010
                  Outlays from new discretionary authority
                  
                  
                  200
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4030
                  Federal sources
                  
                  
                  â200
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      
          The Budget proposes to establish a working capital fund for centralized services. The fund will allow the IRS to achieve
            cost savings, promote economies of scale, establish more consistent processes and policies, and improve how it delivers facility
            services, technology, and other centralized services for its business units.
         
      
      Object Classification (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â4582â0â4â999
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Reimbursable obligations:
               
               
                  22.0
                  Transportation of things
                  
                  
                  4
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  
                  
                  50
               
               
                  24.0
                  Printing and reproduction
                  
                  
                  9
               
               
                  25.1
                  Advisory and assistance services
                  
                  
                  67
               
               
                  25.2
                  Other services from non-Federal sources
                  
                  
                  8
               
               
                  25.3
                  Other goods and services from Federal sources
                  
                  
                  24
               
               
                  25.7
                  Operation and maintenance of equipment
                  
                  
                  5
               
               
                  26.0
                  Supplies and materials
                  
                  
                  1
               
               
                  31.0
                  Equipment
                  
                  
                  18
               
               
                  32.0
                  Land and structures
                  
                  
                  14
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  
                  
                  200
               
               
                  
                     
                  
               
            
         
      
         Build America Bond Payments, Recovery ActProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0935â0â1â806
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Build America Bond Payments, Recovery Act (Direct)
                  2,075
                  2,642
                  2,614
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  2,075
                  2,642
                  2,614
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  2,205
                  2,801
                  2,772
               
               
                  1230
                  Appropriations and/or unobligated balance of appropriations permanently reduced
                  â130
                  â159
                  â158
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  2,075
                  2,642
                  2,614
               
               
                  1930
                  Total budgetary resources available
                  2,075
                  2,642
                  2,614
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  2,075
                  2,642
                  2,614
               
               
                  3020
                  Outlays (gross)
                  â2,075
                  â2,642
                  â2,614
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  2,075
                  2,642
                  2,614
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  2,075
                  2,642
                  2,614
               
               
                  4180
                  Budget authority, net (total)
                  2,075
                  2,642
                  2,614
               
               
                  4190
                  Outlays, net (total)
                  2,075
                  2,642
                  2,614
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payment Where Earned Income Credit Exceeds Liability for Tax (Direct)
                  57,577
                  60,855
                  73,089
               
               
                  0002
                  Payment where Earned Income Tax Credit Exceeds Liability for Tax Territories
                  
                  
                  867
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  57,577
                  60,855
                  73,956
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  57,577
                  60,855
                  73,956
               
               
                  1930
                  Total budgetary resources available
                  57,577
                  60,855
                  73,956
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  57,577
                  60,855
                  73,956
               
               
                  3020
                  Outlays (gross)
                  â57,577
                  â60,855
                  â73,956
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  57,577
                  60,855
                  73,956
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  57,577
                  60,855
                  73,956
               
               
                  4180
                  Budget authority, net (total)
                  57,577
                  60,855
                  73,956
               
               
                  4190
                  Outlays, net (total)
                  57,577
                  60,855
                  73,956
               
               
                  
                     
                  
               
            
         
      
      Summary of Budget Authority and Outlays (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  Enacted/requested:
               
               
                  
                  Budget Authority
                  57,577
                  60,855
                  73,956
               
               
                  
                  Outlays
                  57,577
                  60,855
                  73,956
               
               
                  Legislative proposal, subject to PAYGO:
               
               
                  
                  Budget Authority
                  
                  
                  â10
               
               
                  
                  Outlays
                  
                  
                  â10
               
               
                  Total:
               
               
                  
                  Budget Authority
                  57,577
                  60,855
                  73,946
               
               
                  
                  Outlays
                  57,577
                  60,855
                  73,946
               
               
                  
                     
                  
               
            
         
      
      
         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. 
         
          Section 211 of the Consolidated Appropriations Act, 2021 (P.L. 116â260) and Sections 9621 through 9626 of the American Rescue
            Plan Act of 2021, Pub. Law No. 117â2, 135 Stat. 4 (Mar. 11, 2021) (American Rescue Plan) modified the EITC. For Tax Year 2021
            only, the American Rescue Plan, generally, (i) reduced from 25 to 19 the minimum age to claim the EITC with no qualifying
            children (Childless EITC); (ii) eliminated the upper-age limit for the Childless EITC; (iii) increased the credit and phaseout
            percentages for the Childless EITC; and (iv) allowed individuals to use their earned income from Tax Year 2019 instead of
            their earned income from Tax Year 2021, if earned income from Tax Year 2021 is less, for purposes of calculating the EITC
            for Tax Year 2021. The American Rescue Plan also permanently modified the rules, beginning in 2021, regarding (i) children
            who fail to meet certain identification requirements, (ii) separated spouses, (iii) the disqualified investment income test,
            and (iv) the application of the EITC to the U.S. territories.
         
         
         
         
      
         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
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payment Where Earned Income Credit Exceeds Liability for Tax (Direct)
                  
                  
                  â10
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  
                  
                  â10
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  
                  â10
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  â10
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  
                  â10
               
               
                  3020
                  Outlays (gross)
                  
                  
                  10
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  â10
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  â10
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  â10
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  â10
               
               
                  
                     
                  
               
            
         
      
      
         The Budget proposes to extend permanently the changes made by the American Rescue Plan Act of 2021 (P.L. 117â2) to the Earned
            Income Tax Credit for individuals with no qualifying children.
         
      
         U.S. Coronavirus PaymentsProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0905â0â1â609
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Economic Impact Payments
                  270,034
                  1,388
                  
               
               
                  0002
                  Economic Impact Payments, Territories
                  4,620
                  525
                  25
               
               
                  0003
                  Economic Impact Payments, 2nd
                  
                  141,472
                  
               
               
                  0004
                  Economic Impact Payments, Territories 2nd
                  
                  3,735
                  15
               
               
                  0005
                  Recovery Rebate Credit
                  
                  24,902
                  2,767
               
               
                  0006
                  Economic Impact Payments, 3rd
                  
                  369,875
                  
               
               
                  0007
                  Economic Impact Payments, Territories 3rd
                  
                  3,727
                  413
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  274,654
                  545,624
                  3,220
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation [CARES Act]
                  274,654
                  7,019
                  592
               
               
                  1200
                  Appropriation [CAA]
                  
                  154,366
                  1,033
               
               
                  1200
                  Appropriation [ARP]
                  
                  384,239
                  1,595
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  274,654
                  545,624
                  3,220
               
               
                  1930
                  Total budgetary resources available
                  274,654
                  545,624
                  3,220
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  274,654
                  545,624
                  3,220
               
               
                  3020
                  Outlays (gross)
                  â274,654
                  â545,624
                  â3,220
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  274,654
                  545,624
                  3,220
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  274,654
                  545,624
                  3,220
               
               
                  4180
                  Budget authority, net (total)
                  274,654
                  545,624
                  3,220
               
               
                  4190
                  Outlays, net (total)
                  274,654
                  545,624
                  3,220
               
               
                  
                     
                  
               
            
         
      
      
          This account includes the 2020 and 2021 recovery rebate credits, including the advance Economic Impact Payments of those
            credits, enacted in Section 2201 of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) (P.L. 116â136), Section
            272 of the Consolidated Appropriations Act, 2021 (P.L. 116â260), and Section 9601(a) of the American Rescue Plan Act of 2021,
            (P.L. 117â2). 
         
      
         Payment Where Child Tax Credit Exceeds Liability for TaxProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0922â0â1â609
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payment Where Child Tax Credit Exceeds Liability for Tax (Direct)
                  27,779
                  29,559
                  55,844
               
               
                  0002
                  Payment where Child Credit Exceeds Liability for Tax Territories
                  
                  425
                  1,431
               
               
                  0003
                  Payment for the Advanced Child Tax Credit
                  
                  49,558
                  49,559
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  27,779
                  79,542
                  106,834
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  27,779
                  79,542
                  106,834
               
               
                  1930
                  Total budgetary resources available
                  27,779
                  79,542
                  106,834
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  27,779
                  79,542
                  106,834
               
               
                  3020
                  Outlays (gross)
                  â27,779
                  â79,542
                  â106,834
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  27,779
                  79,542
                  106,834
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  27,779
                  79,542
                  106,834
               
               
                  4180
                  Budget authority, net (total)
                  27,779
                  79,542
                  106,834
               
               
                  4190
                  Outlays, net (total)
                  27,779
                  79,542
                  106,834
               
               
                  
                     
                  
               
            
         
      
      Summary of Budget Authority and Outlays (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  Enacted/requested:
               
               
                  
                  Budget Authority
                  27,779
                  79,542
                  106,834
               
               
                  
                  Outlays
                  27,779
                  79,542
                  106,834
               
               
                  Legislative proposal, subject to PAYGO:
               
               
                  
                  Budget Authority
                  
                  
                  80,950
               
               
                  
                  Outlays
                  
                  
                  80,950
               
               
                  Total:
               
               
                  
                  Budget Authority
                  27,779
                  79,542
                  187,784
               
               
                  
                  Outlays
                  27,779
                  79,542
                  187,784
               
               
                  
                     
                  
               
            
         
      
      
          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. 
         
          In Sections 9611 and 9612 of the American Rescue Plan Act of 2021, P.L. No. 117â2, 135 Stat. 4 (Mar. 11, 2021) (American
            Rescue Plan) amended the Internal Revenue Code (Code) to modify the CTC for 2021 only. Section 9611 of the American Rescue
            Plan amended Section 24 of the Code to make the entire amount of the CTC refundable and extended the CTC to cover children
            17 years old and younger. The legislation also increased the amount of the CTC from $2,000 to $3,600 for children under age
            6, and $3,000 for other children under age 18. The amount of this increase in the CTC that is, the $1,600 in the case of a
            qualifying child under age 6 and $1,000 in the case of another qualifying children under age 18 is reduced by $50 for each
            $1,000 (or fraction thereof) by which the taxpayers modified adjusted gross income (MAGI) exceeds certain thresholds. These
            thresholds are (i) $150,000 for joint filers and surviving spouses, (ii) $112,500 for heads of household, and (iii) $75,000
            in all other cases. In addition, the American Rescue Plan amended the Code to require advance payments of the CTC to be made
            periodically throughout 2021, beginning after July 1, based on the taxpayers 2020 or 2019 tax returns, in an aggregate amount
            equal to 50 percent of the amount of the taxpayers refundable CTC. Section 9612 of the American Rescue Plan amended Section
            24 of the Code to provide that bona fide residents of the U.S. territories also are eligible for the expanded refundable CTC
            for 2021.
         
         
      
         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
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payment Where Child Tax Credit Exceeds Liability for Tax (Direct)
                  
                  
                  80,950
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  
                  
                  80,950
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  
                  80,950
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  80,950
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  
                  80,950
               
               
                  3020
                  Outlays (gross)
                  
                  
                  â80,950
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  80,950
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  80,950
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  80,950
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  80,950
               
               
                  
                     
                  
               
            
         
      
      
         The Budget proposes to extend permanently the full refundability of the Child Tax Credit made by the American Rescue Plan
            of 2021. In addition, the proposal would extend through 2025, other changes made by the American Rescue Plan, including: increasing
            to 17 the maximum age an individual may be claimed as a qualifying child; increasing the maximum credit amount to $3,600 for
            each qualifying children under age 6 and to the $3,000 for each other qualifying children under age 18; and allowing half
            of the credit to be paid in advance. 
         
      
         Payment Where Health Coverage Tax Credit Exceeds Liability for TaxProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0923â0â1â551
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payment Where Health Coverage Tax Credit Exceeds Liability for T (Direct)
                  13
                  31
                  10
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  13
                  31
                  10
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  13
                  31
                  10
               
               
                  1930
                  Total budgetary resources available
                  13
                  31
                  10
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  13
                  31
                  10
               
               
                  3020
                  Outlays (gross)
                  â13
                  â31
                  â10
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  13
                  31
                  10
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  13
                  31
                  10
               
               
                  4180
                  Budget authority, net (total)
                  13
                  31
                  10
               
               
                  4190
                  Outlays, net (total)
                  13
                  31
                  10
               
               
                  
                     
                  
               
            
         
      
      
         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. 
         
         
         
      
         U.S. Coronavirus Refundable CreditsProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0936â0â1â609
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Paid Family and Sick Leave Credits
                  186
                  363
                  97
               
               
                  0002
                  Paid Family and Sick Leave Credits, Territories
                  
                  45
                  
               
               
                  0003
                  Employee Retention Credit
                  528
                  61,577
                  38,245
               
               
                  0004
                  Employee Retention Credit, Territories
                  
                  130
                  
               
               
                  0005
                  COBRA Credits
                  
                  42,702
                  10,676
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  714
                  104,817
                  49,018
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  714
                  104,817
                  49,018
               
               
                  1930
                  Total budgetary resources available
                  714
                  104,817
                  49,018
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  714
                  104,817
                  49,018
               
               
                  3020
                  Outlays (gross)
                  â714
                  â104,817
                  â49,018
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  714
                  104,817
                  49,018
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  714
                  104,817
                  49,018
               
               
                  4180
                  Budget authority, net (total)
                  714
                  104,817
                  49,018
               
               
                  4190
                  Outlays, net (total)
                  714
                  104,817
                  49,018
               
               
                  
                     
                  
               
            
         
      
      
         Employee Retention Credit.âSection 2301 of the Coronavirus Aid, Relief, and Economic Security Act (CARES Act, P.L. 116â136) created the employee retention
            credit, a refundable tax credit against certain employment taxes equal to 50 percent of the qualified wages certain businesses
            and tax-exempt employers pay to employees (up to $10,000 per employee) after March 12, 2020, and before January 1, 2021. Eligible
            employers could get immediate access to the credit by reducing employment tax deposits they were otherwise required to make
            or requesting an advance of the credit. 
         
         Section 206 of the Taxpayer Certainty and Disaster Tax Relief Act of 2020, enacted as Division EE of the Consolidated Appropriations
            Act, 2021 (P.L. 116â260) amended and made technical changes to section 2301 of the CARES Act retroactive to the section 2301's
            original effective date including permitting an employer that received a Paycheck Protection Program (PPP) loan to be eligible
            to claim an employee retention credit under section 2301 , provided the wages reported in support of the forgiveness of the
            PPP loan are not the same wages for which the credit is claimed. 
         
          Section 207 of the Taxpayer Certainty and Disaster Tax Relief Act of 2020 extended the employee retention credit to qualified
            wages paid after December 31, 2020 and before July 1, 2021; increased the maximum credit amount that may be claimed per employee
            (making it equal to 70 percent of $10,000 of qualified wages paid to an employee per calendar quarter); limited eligibility
            for and amount of the credit advance; and expanded the category of employers that may be entitled to claim the credit, among
            other technical amendments. 
         
          Section 9651 of the American Rescue Plan (ARP) Act of 2021 (P.L. 117â2) extended the availability of the employee retention
            credit to wages paid after June 30, 2021, and before January 1, 2022. Section 3134 generally maintained the structure of the
            employee retention credit as provided under section 2301 of the CARES Act, as amended, with certain changes.  
         
         Employers in a U.S. Territory that otherwise qualify for the employee retention credit can claim the credit. Payments of wages
            by employers in U.S. Territories are wages within the meaning of section 3121(a) and therefore employers eligible to claim
            the credit include employers in the U.S. Territories that pay qualified wages and otherwise meet the requirements for the
            credit. 
         
         Paid Leave Credits.âSections 7001 and 7003 of Division G of the Families First Coronavirus Response Act (FFCRA, P.L. 116â127) created refundable
            tax credits against certain employment taxes for small and midsize employers to reimburse them for the cost of providing required
            paid sick and family leave wages to their employees for leave related to COVID-19 as set forth under Division E, the Emergency
            Paid Sick Leave Act (EPSLA) and Division C, the Emergency Family and Medical Leave Expansion Act (Expanded FMLA) of the FFCRA.
            Sections 7002 and 7004 of the FFCRA created similar credits for certain self-employed persons in similar COVID-related circumstances.
            An employer is eligible for credits for qualified sick leave wages up to $511 per day and $5,110 in the aggregate (for up
            to 10 days of leave) and up to $200 per day and $10,000 in the aggregate (for up to 10 weeks of leave) for qualifying COVID-related
            leave reasons. Eligible employers could get immediate access to the credit by reducing employment tax deposits they are otherwise
            required to make or requesting an advance of the credit. The requirement to provide leave under the EPSLA and Expanded FMLA
            expired on December 31, 2020, but the credits for paid leave that otherwise would have satisfied the requirements under the
            EPSLA and Expanded FMLA were later extended through September 30, 2021. 
         
         Sections 286, 287 and 288 of the COVID-related Tax Relief Act of 2020, enacted under Division N of the Consolidated Appropriations
            Act, 2021 (P.L. 116â260) extended the credits for periods of leave from January 1, 2021, through March 31, 2021, and made
            certain technical improvements to the FFCRA credit provisions.
         
         Section 9641 of the ARP extended the credits through the period from April 1, 2021 through September 30, 2021; expanded the
            category of employers eligible for the credit; reset the limitations on the amount of qualified wages that may be taken into
            account for purposes of the credits (and increased the aggregate cap for paid family leave wages from $10,000 to $12,000);
            expanded the category of qualifying reasons for paid leave wages eligible for the credits (including leave to receive and
            recover from a COVID-19 vaccine), and made other technical amendments. (Sections 9642 and 9643 of the ARPA amended and extended
            the equivalent tax credits for certain self-employed individuals for April 1, 2021, through September 30, 2021.)
         
          Employers in a U.S. Territory that otherwise qualify for the paid leave credits can claim the credit. Payments of wages by
            employers in U.S. Territories are wages within the meaning of section 3121(a) and therefore employers eligible to claim the
            credit include employers in the U.S. Territories that pay qualified wages and otherwise meet the requirements for the credit.
         
         COBRA Credit.âSection 9501 of the ARP required certain employers to offer free Consolidated Omnibus Budget Reconciliation Act (COBRA) coverage
            to certain qualified individuals for periods of coverage from April 1, 2021 through September 30, 2021. The ARP provided tax
            credits to employers to offset the cost of the COBRA coverage. The bill subsidized 100 percent of COBRA premiums for six months
            for individuals who lost employment or had reduced hours.  
         
          
      
         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
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  2
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  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
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payment Where Certain Tax Credits Exceed Liability for Corporate (Direct)
                  264
                  
                  
               
               
                  0002
                  Credit for Prior Year Minimum Tax Liability of Corporations
                  15,840
                  7,194
                  694
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  16,104
                  7,194
                  694
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  16,104
                  7,194
                  694
               
               
                  1930
                  Total budgetary resources available
                  16,104
                  7,194
                  694
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  16,104
                  7,194
                  694
               
               
                  3020
                  Outlays (gross)
                  â16,104
                  â7,194
                  â694
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  16,104
                  7,194
                  694
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  16,104
                  7,194
                  694
               
               
                  4180
                  Budget authority, net (total)
                  16,104
                  7,194
                  694
               
               
                  4190
                  Outlays, net (total)
                  16,104
                  7,194
                  694
               
               
                  
                     
                  
               
            
         
      
      
         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. 
         
          
      
         Child and Dependent Care Tax CreditProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0943â0â1â609
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Child and Dependent Care Tax Credit
                  
                  
                  7,902
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  
                  
                  7,902
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  
                  
                  7,902
               
               
                  1930
                  Total budgetary resources available
                  
                  
                  7,902
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  
                  7,902
               
               
                  3020
                  Outlays (gross)
                  
                  
                  â7,902
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  
                  7,902
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  
                  
                  7,902
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  7,902
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  7,902
               
               
                  
                     
                  
               
            
         
      
      
          Section 9631(a) of the American Rescue Plan Act of 2021 (P. L. 117â2) (American Rescue Plan) amended Section 21 of the Internal
            Revenue Code (Code) to provide special rules for the Child and Dependent Care Tax Credit (CDCTC) solely for Tax Year 2021.
            Specifically, the American Rescue Plan made the CDCTC fully refundable. In addition, the maximum credit rate of the CDCTC
            increased from 35 percent to 50 percent. The amount of expenses that are eligible for the CDCTC was increased from $3,000
            to $8,000 for one qualifying dependent (from $6,000 to $16,000 for two or more qualifying dependents). The American Rescue
            Plan increased the phase-out threshold of the CDCTC from $15,000 of AGI to $125,000. The credit rate is phased down, but not
            below 20 percent, by 1 percentage point for each $2,000 (or fraction thereof) by which the taxpayers adjusted gross income
            (AGI) exceeds this threshold. The American Rescue Plan further phased down the credit rate of 20 percent by 1 percentage point
            for each $2,000 (or fraction thereof) by which the taxpayers AGI exceeds $400,000. Section 9631(b) of the American Rescue
            Plan amended Section 21 of the Code to authorize payments to U.S. territories with mirror code tax systems and to U.S. territories
            with non-mirror code tax systems. 
         
         Section 9632(a) of the American Rescue Plan Act amended Section 129(a)(2) of the Code to increase, for Tax Year 2021 only,
            the maximum amount of employer-provided dependent care assistance that may be excluded from gross income. This increase doubles
            the generally applicable amounts that is, $5,000 (or $2,500 in the case of a married individual filing a separate return)
            such that an eligible employee for Tax Year 2021 can receive an exclusion of $10,500 (or $5,250 in the case of a married individual
            filing a separate return). 
         
      
         Child and Dependent Care Tax Credit
         (Legislative proposal, not subject to PAYGO)
          Individuals will not be able to claim both the Child and Dependent Care Tax Credit and participate in the new Child Care
            for American Families program for the same care. This interaction removes outlays already included in the Child Care for American
            Families score.
         
      
         Child and Dependent Care Tax Credit
         (Legislative proposal, subject to PAYGO)
         The Budget proposes to extend permanently the changes to the Child and Dependent Care Tax Credit made by the American Rescue
            Plan Act of 2021, including the refundability of the credit and increases in the maximum credit rate and maximum amount of
            allowable expenses. Under the proposal, eligible taxpayers may claim a refundable credit for up to 50 percent of up to $8,000
            in eligible expenses for one child or disabled dependent and up to $16,000 in eligible expenses for more than one child and/or
            disabled dependent. The credit rate is reduced for taxpayers with incomes above $125,000. 
         
      
         Payment Where American Opportunity Credit Exceeds Liability for TaxProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0932â0â1â502
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payment Where American Opportunity Credit Exceeds Liability for (Direct)
                  2,787
                  3,050
                  3,000
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  2,787
                  3,050
                  3,000
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  2,787
                  3,050
                  3,000
               
               
                  1930
                  Total budgetary resources available
                  2,787
                  3,050
                  3,000
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  2,787
                  3,050
                  3,000
               
               
                  3020
                  Outlays (gross)
                  â2,787
                  â3,050
                  â3,000
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  2,787
                  3,050
                  3,000
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  2,787
                  3,050
                  3,000
               
               
                  4180
                  Budget authority, net (total)
                  2,787
                  3,050
                  3,000
               
               
                  4190
                  Outlays, net (total)
                  2,787
                  3,050
                  3,000
               
               
                  
                     
                  
               
            
         
      
      Summary of Budget Authority and Outlays (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  Enacted/requested:
               
               
                  
                  Budget Authority
                  2,787
                  3,050
                  3,000
               
               
                  
                  Outlays
                  2,787
                  3,050
                  3,000
               
               
                  Legislative proposal, subject to PAYGO:
               
               
                  
                  Budget Authority
                  
                  
                  â3
               
               
                  
                  Outlays
                  
                  
                  â3
               
               
                  Total:
               
               
                  
                  Budget Authority
                  2,787
                  3,050
                  2,997
               
               
                  
                  Outlays
                  2,787
                  3,050
                  2,997
               
               
                  
                     
                  
               
            
         
      
      
          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, not subject to PAYGO)
          The Budget proposes to make community college tuition-free. The proposal has interactions with the American Opportunity Tax
            Credit since, without tuition and fee expenses, community college students would receive smaller education credits.
         
      
         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
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payment Where American Opportunity Credit Exceeds Liability for (Direct)
                  
                  
                  â3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  
                  
                  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 allow the IRS to regulate paid Federal tax return preparers.  
      
         Payment to Issuer of Qualified Energy Conservation BondsProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0948â0â1â272
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payment to Issuer of Qualified Energy Conservation Bonds (Direct)
                  27
                  35
                  35
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  27
                  35
                  35
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  29
                  37
                  37
               
               
                  1230
                  Appropriations and/or unobligated balance of appropriations permanently reduced
                  â2
                  â2
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  27
                  35
                  35
               
               
                  1930
                  Total budgetary resources available
                  27
                  35
                  35
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  27
                  35
                  35
               
               
                  3020
                  Outlays (gross)
                  â27
                  â35
                  â35
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  27
                  35
                  35
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  27
                  35
                  35
               
               
                  4180
                  Budget authority, net (total)
                  27
                  35
                  35
               
               
                  4190
                  Outlays, net (total)
                  27
                  35
                  35
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payment to Issuer of New Clean Renewable Energy Bonds (Direct)
                  31
                  41
                  41
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  31
                  41
                  41
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  33
                  43
                  43
               
               
                  1230
                  Appropriations and/or unobligated balance of appropriations permanently reduced
                  â2
                  â2
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  31
                  41
                  41
               
               
                  1930
                  Total budgetary resources available
                  31
                  41
                  41
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  31
                  41
                  41
               
               
                  3020
                  Outlays (gross)
                  â31
                  â41
                  â41
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  31
                  41
                  41
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  31
                  41
                  41
               
               
                  4180
                  Budget authority, net (total)
                  31
                  41
                  41
               
               
                  4190
                  Outlays, net (total)
                  31
                  41
                  41
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payment to Issuer of Qualified School Construction Bonds (Direct)
                  462
                  567
                  563
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  462
                  567
                  563
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  491
                  601
                  597
               
               
                  1230
                  Appropriations and/or unobligated balance of appropriations permanently reduced
                  â29
                  â34
                  â34
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  462
                  567
                  563
               
               
                  1930
                  Total budgetary resources available
                  462
                  567
                  563
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  462
                  567
                  563
               
               
                  3020
                  Outlays (gross)
                  â462
                  â567
                  â563
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  462
                  567
                  563
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  462
                  567
                  563
               
               
                  4180
                  Budget authority, net (total)
                  462
                  567
                  563
               
               
                  4190
                  Outlays, net (total)
                  462
                  567
                  563
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payment to Issuer of Qualified Zone Academy Bonds (Direct)
                  34
                  40
                  40
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  34
                  40
                  40
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  36
                  42
                  42
               
               
                  1230
                  Appropriations and/or unobligated balance of appropriations permanently reduced
                  â2
                  â2
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  34
                  40
                  40
               
               
                  1930
                  Total budgetary resources available
                  34
                  40
                  40
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  34
                  40
                  40
               
               
                  3020
                  Outlays (gross)
                  â34
                  â40
                  â40
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  34
                  40
                  40
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  34
                  40
                  40
               
               
                  4180
                  Budget authority, net (total)
                  34
                  40
                  40
               
               
                  4190
                  Outlays, net (total)
                  34
                  40
                  40
               
               
                  
                     
                  
               
            
         
      
      
         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, amended 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 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
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Payments to Puerto Rico
                  36
                  
                  
               
               
                  0002
                  Payments to U.S. Virgin Islands
                  25
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  61
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  61
                  
                  
               
               
                  1930
                  Total budgetary resources available
                  61
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  61
                  
                  
               
               
                  3020
                  Outlays (gross)
                  â61
                  
                  
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  61
                  
                  
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  61
                  
                  
               
               
                  4180
                  Budget authority, net (total)
                  61
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  61
                  
                  
               
               
                  
                     
                  
               
            
         
      
      
         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.  
         
      
         Refunding Internal Revenue Collections, InterestProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â0904â0â1â908
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Refunding Internal Revenue Collections, Interest (Direct)
                  2,957
                  2,735
                  2,298
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 43.0)
                  2,957
                  2,735
                  2,298
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  2,957
                  2,735
                  2,298
               
               
                  1930
                  Total budgetary resources available
                  2,957
                  2,735
                  2,298
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  2,957
                  2,735
                  2,298
               
               
                  3020
                  Outlays (gross)
                  â2,957
                  â2,735
                  â2,298
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  2,957
                  2,735
                  2,298
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  2,957
                  2,735
                  2,298
               
               
                  4180
                  Budget authority, net (total)
                  2,957
                  2,735
                  2,298
               
               
                  4190
                  Outlays, net (total)
                  2,957
                  2,735
                  2,298
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Premium assistance tax credit
                  52,942
                  51,380
                  38,255
               
               
                  0003
                  Basic Health Program
                  6,467
                  6,259
                  6,212
               
               
                  0004
                  State Innovation Waivers
                  1,263
                  1,616
                  1,273
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 41.0)
                  60,672
                  59,255
                  45,740
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1033
                  Recoveries of prior year paid obligations
                  8,555
                  
                  
               
               
                  1037
                  Unobligated balance of appropriations withdrawn
                  â8,555
                  
                  
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  60,672
                  59,255
                  45,740
               
               
                  1900
                  Budget authority (total)
                  60,672
                  59,255
                  45,740
               
               
                  1930
                  Total budgetary resources available
                  60,672
                  59,255
                  45,740
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  953
                  1,611
                  1,611
               
               
                  3010
                  New obligations, unexpired accounts
                  60,672
                  59,255
                  45,740
               
               
                  3020
                  Outlays (gross)
                  â60,014
                  â59,255
                  â45,740
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  1,611
                  1,611
                  1,611
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  953
                  1,611
                  1,611
               
               
                  3200
                  Obligated balance, end of year
                  1,611
                  1,611
                  1,611
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  60,672
                  59,255
                  45,740
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  59,433
                  57,703
                  44,518
               
               
                  4101
                  Outlays from mandatory balances
                  581
                  1,552
                  1,222
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  60,014
                  59,255
                  45,740
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4123
                  Non-Federal sources
                  â8,555
                  
                  
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4143
                  Recoveries of prior year paid obligations, unexpired accounts
                  8,555
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4160
                  Budget authority, net (mandatory)
                  60,672
                  59,255
                  45,740
               
               
                  4170
                  Outlays, net (mandatory)
                  51,459
                  59,255
                  45,740
               
               
                  4180
                  Budget authority, net (total)
                  60,672
                  59,255
                  45,740
               
               
                  4190
                  Outlays, net (total)
                  51,459
                  59,255
                  45,740
               
               
                  
                     
                  
               
            
         
      
      
         The Patient Protection and Affordable Care Act (PPACA) of 2010 (P.L. 111â148) established the 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.
         
          The American Rescue Plan Act of 2021 (P.L. 117â2) increased the Premium Tax Credit in three ways. For 2021 and 2022, the
            legislation increased the Premium Tax Credit for currently eligible individuals and families, providing access to free plans
            for those earning 100 to 150 percent of the federal poverty level, and expanded eligibility to newly include individuals and
            families with income above 400 percent of the federal poverty level. The legislation also expanded eligibility in 2021 to
            individuals who receive unemployment insurance for any week in 2021. The legislation also eliminated the requirement for individuals
            to repay any excess advance payments of the Premium Tax Credit for 2020.
         
      
         Refundable Premium Tax Credit
         (Legislative proposal, subject to PAYGO)
         This proposal will make permanent the premium tax credit expansion implemented in section 9661 of the American Rescue Plan.
            This proposal eliminates the premium contributions for taxpayers between 100 percent to 150 percent of the Federal poverty
            level; lowers the maximum household premium contribution for all eligible individuals and families; expands eligibility to
            taxpayers above 400 percent of the Federal Poverty level and limits their premium contribution to 8.5 percent of income; and
            eliminates the indexing of the premium contribution percentages. 
         
      
         IRS Miscellaneous Retained FeesSpecial and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5432â0â2â803
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  
                  
                  
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1110
                  Enrolled Agent Fee Increase, IRS Miscellaneous Retained Fees
                  8
                  9
                  9
               
               
                  1110
                  Tax Preparer Registration Fees, IRS Miscellaneous Retained Fees
                  
                  18
                  18
               
               
                  1130
                  New Installment Agreements, IRS Miscellaneous Retained Fees
                  104
                  185
                  181
               
               
                  1130
                  Restructured Installment Agreements, IRS Miscellaneous Retained Fees
                  41
                  78
                  76
               
               
                  1130
                  General User Fees, IRS Miscellaneous Retained Fees
                  126
                  144
                  119
               
               
                  1130
                  Photocopying and Historical Conservation Easement Fees, IRS Miscellaneous Retained Fees
                  4
                  3
                  3
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1199
                  Total current law receipts
                  283
                  437
                  406
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1999
                  Total receipts
                  283
                  437
                  406
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  283
                  437
                  406
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  IRS Miscellaneous Retained Fees
                  â282
                  â437
                  â406
               
               
                  5098
                  Rounding adjustment
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5432â0â2â803
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  IRS Miscellaneous Retained Fees (Direct)
                  2
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 44.0)
                  2
                  2
                  2
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  588
                  395
                  245
               
               
                  1010
                  Unobligated balance transfer to other accts [020â0919]
                  â360
                  â213
                  â175
               
               
                  1010
                  Unobligated balance transfer to other accts [020â0912]
                  
                  â98
                  â4
               
               
                  1010
                  Unobligated balance transfer to other accts [020â0921]
                  â92
                  
                  
               
               
                  1010
                  Unobligated balance transfer to other accts [020â0913]
                  â2
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  134
                  84
                  66
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, discretionary:
               
               
                  1120
                  Appropriations transferred to other accts [020â0919]
                  â4
                  â243
                  â256
               
               
                  1120
                  Appropriations transferred to other accts [020â0921]
                  â15
                  â29
                  
               
               
                  1120
                  Appropriations transferred to other accts [020â0912]
                  
                  â2
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1160
                  Appropriation, discretionary (total)
                  â19
                  â274
                  â256
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  282
                  437
                  406
               
               
                  1900
                  Budget authority (total)
                  263
                  163
                  150
               
               
                  1930
                  Total budgetary resources available
                  397
                  247
                  216
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  395
                  245
                  214
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  2
                  2
                  2
               
               
                  3020
                  Outlays (gross)
                  â2
                  â2
                  â2
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Discretionary:
               
               
                  4000
                  Budget authority, gross
                  â19
                  â274
                  â256
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  282
                  437
                  406
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  2
                  2
                  2
               
               
                  4180
                  Budget authority, net (total)
                  263
                  163
                  150
               
               
                  4190
                  Outlays, net (total)
                  2
                  2
                  2
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  
                  
                  
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1130
                  Gifts to the United States for Reduction of the Public Debt
                  2
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  2
                  2
                  2
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  Gifts to the United States for Reduction of the Public Debt
                  â2
                  â2
                  â2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5080â0â2â808
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  2
                  2
                  2
               
               
                  1236
                  Appropriations applied to repay debt
                  â2
                  â2
                  â2
               
               
                  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
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  6
                  9
                  9
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1110
                  Private Collection Agent Program
                  152
                  165
                  101
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  158
                  174
                  110
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  Private Collection Agent Program
                  â152
                  â165
                  â101
               
               
                  2103
                  Private Collection Agent Program
                  â6
                  â9
                  â9
               
               
                  2132
                  Private Collection Agent Program
                  9
                  9
                  6
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2199
                  Total current law appropriations
                  â149
                  â165
                  â104
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2999
                  Total appropriations
                  â149
                  â165
                  â104
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  9
                  9
                  6
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5510â0â2â803
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Private Collection Agent
                  60
                  
                  
               
               
                  0002
                  Payments to Private Collection Agencies
                  
                  65
                  40
               
               
                  0003
                  Special Compliance Personnel Program
                  36
                  58
                  58
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts
                  96
                  123
                  98
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  49
                  103
                  145
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  50
                  103
                  145
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  152
                  165
                  101
               
               
                  1203
                  Appropriation (previously unavailable)(special or trust)
                  6
                  9
                  9
               
               
                  1232
                  Appropriations and/or unobligated balance of appropriations temporarily reduced
                  â9
                  â9
                  â6
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  149
                  165
                  104
               
               
                  1930
                  Total budgetary resources available
                  199
                  268
                  249
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  103
                  145
                  151
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  7
                  9
                  13
               
               
                  3010
                  New obligations, unexpired accounts
                  96
                  123
                  98
               
               
                  3020
                  Outlays (gross)
                  â93
                  â119
                  â96
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  9
                  13
                  15
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  7
                  9
                  13
               
               
                  3200
                  Obligated balance, end of year
                  9
                  13
                  15
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  149
                  165
                  104
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  85
                  109
                  81
               
               
                  4101
                  Outlays from mandatory balances
                  8
                  10
                  15
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  93
                  119
                  96
               
               
                  4180
                  Budget authority, net (total)
                  149
                  165
                  104
               
               
                  4190
                  Outlays, net (total)
                  93
                  119
                  96
               
               
                  
                     
                  
               
            
         
      
      
         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 substantially 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
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Direct obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  15
                  21
                  21
               
               
                  11.5
                  Other personnel compensation
                  1
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  16
                  23
                  23
               
               
                  12.1
                  Civilian personnel benefits
                  6
                  8
                  8
               
               
                  23.1
                  Rental payments to GSA
                  9
                  21
                  21
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  
                  1
                  1
               
               
                  24.0
                  Printing and reproduction
                  
                  1
                  1
               
               
                  25.1
                  Advisory and assistance services
                  64
                  69
                  44
               
               
                  31.0
                  Equipment
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Direct obligations
                  96
                  123
                  98
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  96
                  123
                  98
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5510â0â2â803
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  1001
                  Direct civilian full-time equivalent employment
                  274
                  434
                  434
               
               
                  
                     
                  
               
            
         
      
         Informant PaymentsSpecial and Trust Fund Receipts (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5433â0â2â803
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  0100
                  Balance, start of year
                  
                  
                  
               
               
                  
                  Receipts:
               
               
                  
                  Current law:
               
               
                  1140
                  Underpayment and Fraud Collection
                  63
                  115
                  115
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  2000
                  Total: Balances and receipts
                  63
                  115
                  115
               
               
                  
                  Appropriations:
               
               
                  
                  Current law:
               
               
                  2101
                  Informant Payments
                  â63
                  â115
                  â115
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  5099
                  Balance, end of year
                  
                  
                  
               
               
                  
                     
                  
               
            
         
      
      Program and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â5433â0â2â803
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Informant Payments
                  63
                  108
                  108
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 91.0)
                  63
                  108
                  108
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1201
                  Appropriation (special or trust fund)
                  63
                  115
                  115
               
               
                  1230
                  Appropriations and/or unobligated balance of appropriations permanently reduced
                  
                  â7
                  â7
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1260
                  Appropriations, mandatory (total)
                  63
                  108
                  108
               
               
                  1930
                  Total budgetary resources available
                  63
                  108
                  108
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  63
                  108
                  108
               
               
                  3020
                  Outlays (gross)
                  â63
                  â108
                  â108
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  63
                  108
                  108
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  63
                  108
                  108
               
               
                  4180
                  Budget authority, net (total)
                  63
                  108
                  108
               
               
                  4190
                  Outlays, net (total)
                  63
                  108
                  108
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Federal Tax Lien Revolving Fund
                  
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 32.0)
                  
                  2
                  2
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  8
                  8
                  8
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  
                  2
                  2
               
               
                  1930
                  Total budgetary resources available
                  8
                  10
                  10
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  8
                  8
                  8
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  
                  2
                  2
               
               
                  3020
                  Outlays (gross)
                  
                  â2
                  â2
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  
                  2
                  2
               
               
                  
                  Outlays, gross:
               
               
                  4101
                  Outlays from mandatory balances
                  
                  2
                  2
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4123
                  Non-Federal sources
                  
                  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 2022 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.   Notwithstanding 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.   SEC. 112.   There is hereby established the Internal Revenue Service Working Capital Fund (Fund), which shall be available without fiscal
         year limitation, for expenses necessary for facility services, technology, and other centralized services that the Commissioner
         of Internal Revenue, subject to prior notice to the Office of Management and Budget, deems appropriate and advantageous to
         provide on a reimbursable basis: Provided, That amounts deposited in the Fund shall be in addition to funds otherwise available
         for such purposes, and shall remain available until expended: Provided further, That the Fund may receive advances and reimbursements
         from funds available to the business units and offices of the Internal Revenue Service for which such centralized services
         are performed at rates which will return in full all expenses of operation: Provided further, That unobligated balances of
         expired amounts appropriated or otherwise made available for this or any succeeding fiscal year to the Internal Revenue Service
         may be transferred and merged into the Fund no 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: Provided further, That no funds may be transferred
         pursuant to the previous proviso unless advance notification is provided to the Committees on Appropriations of the House
         of Representatives and the Senate.  
      (Department of the Treasury Appropriations Act, 2021.)
         Comptroller of the CurrencyTrust Funds
         Assessment FundsProgram and Financing (in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â8413â0â8â373
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0881
                  Bank Supervision
                  1,069
                  1,162
                  1,170
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Unobligated balance:
               
               
                  1000
                  Unobligated balance brought forward, Oct 1
                  1,660
                  1,656
                  1,588
               
               
                  1021
                  Recoveries of prior year unpaid obligations
                  9
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1050
                  Unobligated balance (total)
                  1,669
                  1,656
                  1,588
               
               
                  
                  Budget authority:
               
               
                  
                  Spending authority from offsetting collections, mandatory:
               
               
                  1800
                  Collected
                  1,055
                  1,094
                  1,094
               
               
                  1801
                  Change in uncollected payments, Federal sources
                  1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  1850
                  Spending auth from offsetting collections, mand (total)
                  1,056
                  1,094
                  1,094
               
               
                  1930
                  Total budgetary resources available
                  2,725
                  2,750
                  2,682
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  1941
                  Unexpired unobligated balance, end of year
                  1,656
                  1,588
                  1,512
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3000
                  Unpaid obligations, brought forward, Oct 1
                  308
                  329
                  411
               
               
                  3010
                  New obligations, unexpired accounts
                  1,069
                  1,162
                  1,170
               
               
                  3020
                  Outlays (gross)
                  â1,039
                  â1,080
                  â1,080
               
               
                  3040
                  Recoveries of prior year unpaid obligations, unexpired
                  â9
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3050
                  Unpaid obligations, end of year
                  329
                  411
                  501
               
               
                  
                  Uncollected payments:
               
               
                  3060
                  Uncollected pymts, Fed sources, brought forward, Oct 1
                  â8
                  â9
                  â9
               
               
                  3070
                  Change in uncollected pymts, Fed sources, unexpired
                  â1
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  3090
                  Uncollected pymts, Fed sources, end of year
                  â9
                  â9
                  â9
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  3100
                  Obligated balance, start of year
                  300
                  320
                  402
               
               
                  3200
                  Obligated balance, end of year
                  320
                  402
                  492
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  1,056
                  1,094
                  1,094
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  363
                  390
                  390
               
               
                  4101
                  Outlays from mandatory balances
                  676
                  690
                  690
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4110
                  Outlays, gross (total)
                  1,039
                  1,080
                  1,080
               
               
                  
                  Offsets against gross budget authority and outlays:
               
               
                  
                  Offsetting collections (collected) from:
               
               
                  4120
                  Federal sources
                  â18
                  â14
                  â14
               
               
                  4121
                  Interest on Federal securities
                  â15
                  â21
                  â21
               
               
                  4123
                  Non-Federal sources
                  â1,022
                  â1,059
                  â1,059
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  4130
                  Offsets against gross budget authority and outlays (total)
                  â1,055
                  â1,094
                  â1,094
               
               
                  
                  Additional offsets against gross budget authority only:
               
               
                  4140
                  Change in uncollected pymts, Fed sources, unexpired
                  â1
                  
                  
               
               
                  4170
                  Outlays, net (mandatory)
                  â16
                  â14
                  â14
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  
               
               
                  4190
                  Outlays, net (total)
                  â16
                  â14
                  â14
               
               
                  
                     
                  
               
               
                  
                  Memorandum (non-add) entries:
               
               
                  5000
                  Total investments, SOY: Federal securities: Par value
                  1,971
                  1,983
                  1,988
               
               
                  5001
                  Total investments, EOY: Federal securities: Par value
                  1,983
                  1,988
                  1,993
               
               
                  5010
                  Total investments, SOY: non-Fed securities: Market value
                  
                  5
                  5
               
               
                  5011
                  Total investments, EOY: non-Fed securities: Market value
                  5
                  5
                  5
               
               
                  
                     
                  
               
            
         
      
      
         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, 2020, the OCC supervised 821 national bank charters, 53 Federal branches of foreign banks, and 284 Federal
            savings associations. In total, the OCC supervises approximately $14.1 trillion in financial institution assets. 
         
         At September 30, 2020, the net position of the OCC was $1,574.7 million. 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
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Reimbursable obligations:
               
               
                  
                  Personnel compensation:
               
               
                  11.1
                  Full-time permanent
                  554
                  570
                  576
               
               
                  11.3
                  Other than full-time permanent
                  5
                  4
                  4
               
               
                  11.5
                  Other personnel compensation
                  2
                  2
                  2
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  11.9
                  Total personnel compensation
                  561
                  576
                  582
               
               
                  12.1
                  Civilian personnel benefits
                  237
                  273
                  275
               
               
                  21.0
                  Travel and transportation of persons
                  18
                  21
                  21
               
               
                  22.0
                  Transportation of things
                  1
                  2
                  2
               
               
                  23.2
                  Rental payments to others
                  69
                  67
                  67
               
               
                  23.3
                  Communications, utilities, and miscellaneous charges
                  18
                  21
                  21
               
               
                  24.0
                  Printing and reproduction
                  
                  1
                  1
               
               
                  25.1
                  Advisory and assistance services
                  24
                  22
                  22
               
               
                  25.2
                  Other services from non-Federal sources
                  26
                  31
                  31
               
               
                  25.3
                  Other goods and services from Federal sources
                  11
                  9
                  9
               
               
                  25.4
                  Operation and maintenance of facilities
                  6
                  9
                  9
               
               
                  25.7
                  Operation and maintenance of equipment
                  59
                  74
                  74
               
               
                  26.0
                  Supplies and materials
                  5
                  6
                  6
               
               
                  31.0
                  Equipment
                  24
                  25
                  25
               
               
                  32.0
                  Land and structures
                  5
                  25
                  25
               
               
                  33.0
                  Investments and loans
                  5
                  
                  
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.0
                  Reimbursable obligations
                  1,069
                  1,162
                  1,170
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  99.9
                  Total new obligations, unexpired accounts
                  1,069
                  1,162
                  1,170
               
               
                  
                     
                  
               
            
         
      
      Employment Summary
      
         
            
               
                  
                     
                  
               
               
                  Identification code 020â8413â0â8â373
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  2001
                  Reimbursable civilian full-time equivalent employment
                  3,589
                  3,523
                  3,523
               
               
                  
                     
                  
               
            
         
      
         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
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  
                  Obligations by program activity:
               
               
                  0001
                  Interest on Treasury Debt Securities
                  522,652
                  484,698
                  480,405
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  0900
                  Total new obligations, unexpired accounts (object class 43.0)
                  522,652
                  484,698
                  480,405
               
               
                  
                     
                  
               
               
                  
                  Budgetary resources:
               
               
                  
                  Budget authority:
               
               
                  
                  Appropriations, mandatory:
               
               
                  1200
                  Appropriation
                  522,652
                  484,698
                  480,405
               
               
                  1930
                  Total budgetary resources available
                  522,652
                  484,698
                  480,405
               
               
                  
                     
                  
               
               
                  
                  Change in obligated balance:
               
               
                  
                  Unpaid obligations:
               
               
                  3010
                  New obligations, unexpired accounts
                  522,652
                  484,698
                  480,405
               
               
                  3020
                  Outlays (gross)
                  â522,652
                  â484,698
                  â480,405
               
               
                  
                     
                  
               
               
                  
                  Budget authority and outlays, net:
               
               
                  
                  Mandatory:
               
               
                  4090
                  Budget authority, gross
                  522,652
                  484,698
                  480,405
               
               
                  
                  Outlays, gross:
               
               
                  4100
                  Outlays from new mandatory authority
                  522,652
                  484,698
                  480,405
               
               
                  4180
                  Budget authority, net (total)
                  522,652
                  484,698
                  480,405
               
               
                  4190
                  Outlays, net (total)
                  522,652
                  484,698
                  480,405
               
               
                  
                     
                  
               
            
         
      
      
         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
                  2020 actual
                  2021 est.
                  2022 est.
               
               
                  
                     
                  
               
               
                  4180
                  Budget authority, net (total)
                  
                  
                  â2
               
               
                  4190
                  Outlays, net (total)
                  
                  
                  â2
               
               
                  
                     
                  
               
            
         
      
         General and Administrative Provisions
         GENERAL FUND RECEIPT ACCOUNTS(in millions of dollars)
      
         
            
               
                  
                     
                  
               
               
                  
                  2020 actual   
                  2021 est.   
                  2022 est.   
               
               
                  
                     
                  
               
               
                  Governmental receipts:
               
               
                  010â086400
                  Filing Fees, P.L. 109â171, Title X
                  46   
                  46   
                  46   
               
               
                  020â015800
                  Transportation Fuels Tax
                  â6,525   
                  â4,890   
                  â3,924   
               
               
                  020â065000
                  Deposit of Earnings, Federal Reserve System
                  81,880   
                  97,241   
                  101,604   
               
               
                  020â085000
                  Registration, Filing, and Transaction Fees
                  3   
                  3   
                  3   
               
               
                  020â086900
                  Fees for Legal and Judicial Services, not Otherwise Classified
                  41   
                  41   
                  41   
               
               
                  020â089100
                  Miscellaneous Fees for Regulatory and Judicial Services, not Otherwise Classified
                  618   
                  597   
                  597   
               
               
                  020â101000
                  Fines, Penalties, and Forfeitures, Agricultural Laws
                  3   
                  3   
                  3   
               
               
                  020â104000
                  Fines, Penalties, and Forfeitures, Customs, Commerce, and Antitrust Laws
                  6,916   
                  6,202   
                  6,202   
               
               
                  020â105000
                  Fines, Penalties, and Forfeitures, Narcotic Prohibition and Alcohol Laws
                  62   
                  31   
                  31   
               
               
                  020â106000
                  Forfeitures of Unclaimed Money and Property
                  23   
                  23   
                  23   
               
               
                  020â108000
                  Fines, Penalties, and Forfeitures, Federal Coal Mine Health and Safety Laws
                  38   
                  44   
                  44   
               
               
                  020â109600
                  Penalties on Employers Who Do not Offer Health Coverage or Delay Eligibility for New Employees
                     
                  136   
                  317   
               
               
                  020â241100
                  User Fees for IRS
                  3   
                  3   
                  3   
               
               
                  020â249200
                  Premiums, Terrorism Risk Insurance Program
                     
                     
                  28   
               
               
                  020â309400
                  Recovery from Airport and Airway Trust Fund for Refunds of Taxes
                  19   
                  1,433   
                  320   
               
               
                  020â309500
                  Recovery from Leaking Underground Storage Tank Trust Fund for Refunds of Taxes, EPA
                  5   
                  5   
                  5   
               
               
                  020â309990
                  Refunds of Moneys Erroneously Received and Recovered (20X1807)
                  â129   
                  â37   
                  â37   
               
               
                  021â103000
                  Fines, Penalties, and Forfeitures, Immigration and Labor Laws
                  185   
                  189   
                  189   
               
               
                  050â085015
                  Registration, Filing, and Transaction Fees, SEC
                  699   
                  712   
                  728   
               
               
                  220â109900
                  Fines, Penalties, and Forfeitures, not Otherwise Classified
                  3,247   
                  3,745   
                  3,745   
               
               
                  901â011050
                  Individual Income Taxes
                  1,608,485   
                  1,703,463   
                  2,005,175   
               
               
                  901â011050
                  Individual Income Taxes: Legislative proposal, not subject to PAYGO
                     
                     
                  â29,513   
               
               
                  901â011050
                  Individual Income Taxes: Legislative proposal, subject to PAYGO
                     
                  1,241   
                  62,762   
               
               
                  999â011100
                  Corporation Income and Excess Profits Taxes
                  211,845   
                  268,482   
                  265,878   
               
               
                  999â011100
                  Corporation Income and Excess Profits Taxes: Legislative proposal, not subject to PAYGO
                     
                     
                  â90   
               
               
                  999â011100
                  Corporation Income and Excess Profits Taxes: Legislative proposal, subject to PAYGO
                     
                     
                  105,197   
               
               
                  901â015250
                  Other Federal Fund Excise Taxes
                  â2,790   
                  402   
                  1,558   
               
               
                  999â015300
                  Estate and Gift Taxes
                  17,624   
                  17,593   
                  20,781   
               
               
                  901â015500
                  Tobacco Excise Tax
                  12,354   
                  11,609   
                  11,465   
               
               
                  901â015600
                  Alcohol Excise Tax
                  9,490   
                  9,166   
                  9,204   
               
               
                  901â015700
                  Telephone Excise Tax
                  370   
                  315   
                  281   
               
               
                  901â015913
                  Fee on Health Insurance Providers
                  15,316   
                  206   
                     
               
               
                  901â015914
                  Tax on Indoor Tanning Services
                  61   
                  57   
                  56   
               
               
                  901â015915
                  Excise Tax on Medical Device Manufacturers
                  â4   
                     
                     
               
               
                  901â031050
                  Other Federal Fund Customs Duties
                  44,831   
                  57,675   
                  38,287   
               
               
                  General Fund Governmental receipts
                  2,004,716   
                  2,175,736   
                  2,601,009   
               
               
                  
                     
                  
               
               
                  
               
               
                  Offsetting receipts from the public:
               
               
                  020â143500
                  General Fund Proprietary Interest Receipts, not Otherwise Classified
                  3   
                  3   
                  3   
               
               
                  020â145000
                  Interest Payments from States, Cash Management Improvement
                  45   
                  32   
                  32   
               
               
                  020â146310
                  Interest on Quota in International Monetary Fund
                  109   
                  109   
                  109   
               
               
                  020â146320
                  Interest on Loans to International Monetary Fund
                  13   
                  13   
                  13   
               
               
                  020â149900
                  Interest Received from Credit Financing Accounts
                  55,529   
                  58,749   
                  49,992   
               
               
                  020â168200
                  Gain by Exchange on Foreign Currency Denominated Public Debt Securities
                  8   
                     
                     
               
               
                  020â248500
                  GSE Fees Pursuant to P.L. 112â78 Sec. 401
                  4,238   
                  4,563   
                  4,408   
               
               
                  020â267710
                  Community Development Financial Institutions Fund, Negative Subsidies
                  4   
                     
                     
               
               
                  020â269110
                  Economic Stabilization, Negative Subsidies
                  1,164   
                     
                     
               
               
                  020â269130
                  Economic Stabilization, Downward Reestimates of Subsidies
                     
                  14,030   
                     
               
               
                  020â276330
                  Community Development Financial Institutions Fund, Downward Re-estimate of Subsidies
                  14   
                  9   
                     
               
               
                  020â278430
                  Small Business Lending Fund Direct Loans, Downward Reestimates of Subsidies
                     
                  1   
                     
               
               
                  020â279030
                  GSE Mortgage-backed Securities Direct Loans, Downward Reestimates of Subsidies
                  18   
                  173   
                     
               
               
                  020â279230
                  Troubled Asset Relief Program, Downward Reestimates of Subsidies
                  74   
                  4   
                     
               
               
                  020â289700
                  Proceeds, Air Carrier Equity Related Transactions
                  25   
                  982   
                  1,290   
               
               
                  020â322000
                  All Other General Fund Proprietary Receipts
                  452   
                  468   
                  468   
               
               
                  020â387500
                  Budget Clearing Account (suspense)
                  580   
                     
                     
               
               
                  086â289100
                  Proceeds, Grants for Emergency Mortgage Relief Derived from Emergency Homeowners' Relief Fund
                  1   
                  1   
                  1   
               
               
                  General Fund Offsetting receipts from the public
                  62,277   
                  79,137   
                  56,316   
               
               
                  
                     
                  
               
               
                  
               
               
                  Intragovernmental payments:
               
               
                  020â133800
                  Interest on Loans to the Presidio
                  2   
                  2   
                  2   
               
               
                  020â135100
                  Interest on Loans to BPA
                  185   
                  146   
                  157   
               
               
                  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
                  131   
                  12   
                  14   
               
               
                  020â141500
                  Interest on Loans to Federal Deposit Insurance Corporation
                     
                  3   
                  13   
               
               
                  020â141800
                  Interest on Loans to Federal Financing Bank
                  1,915   
                  1,883   
                  1,953   
               
               
                  020â143300
                  Interest on Loans to National Flood Insurance Fund, DHS
                  438   
                  413   
                  362   
               
               
                  020â149500
                  Interest Payments on Repayable Advances to the Black Lung Disability Trust Fund
                  109   
                  133   
                  107   
               
               
                  020â149700
                  Payment of Interest on Advances to the Railroad Retirement Board
                  121   
                  100   
                  151   
               
               
                  020â150110
                  Interest on Loans or Advances to the Extended Unemployment Compensation Account
                  2   
                  110   
                  160   
               
               
                  020â150120
                  Interest on Loans and Repayable Advances to the Federal Unemployment Account
                  190   
                  870   
                  700   
               
               
                  020â241600
                  Charges for Administrative Expenses of Social Security Act As Amended
                  733   
                  786   
                  817   
               
               
                  020â310100
                  Recoveries from Federal Agencies for Settlement of Claims for Contract Disputes
                  308   
                  92   
                  105   
               
               
                  020â311200
                  Reimbursement from Federal Agencies for Payments Made As a Result of Discriminatory Conduct
                  21   
                  12   
                  13   
               
               
                  020â388500
                  Undistributed Intragovernmental Payments and Receivables from Cancelled Accounts
                  195   
                     
                     
               
               
                  089â142400
                  Interest on Investment, Colorado River Projects
                     
                  3   
                  3   
               
               
                  
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
               
                  General Fund Intragovernmental payments
                  4,353   
                  4,568   
                  4,560   
               
               
                  
                     
                  
               
            
         
      
      
         
      
         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 Officesâ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 ServiceâSalaries and Expenses" to the Debt
      Collection Fund as necessary to cover the costs of debt collection: Provided, That such amounts shall be reimbursed to such salaries and expenses account from debt collections received in the Debt Collection
      Fund.SEC. 116. 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  2022 until the enactment of the Intelligence Authorization Act for Fiscal Year  2022.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 House of Representatives
      and the Senate not later than 30 days following the submission of the annual budget submitted by the President: Provided, That such Capital Investment Plan shall include capital investment spending from all accounts within the Department of the
      Treasury, including but not limited to the Department-wide Systems and Capital Investment Programs account, Treasury Franchise
      Fund account, and the Treasury Forfeiture Fund account: Provided further, That such Capital Investment Plan shall include expenditures occurring in previous fiscal years for each capital investment
      project that has not been fully completed.SEC. 121. 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  2022â
      (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.   Of the amounts appropriated in section 4027(a) of the Coronavirus Aid, Relief, and Economic Security Act (15 U.S.C.  9061)
         that are available for obligation as a result of the deobligation of amounts that were, as of January 9, 2021, obligated for
         the credit subsidy cost of loans and loan guarantees that the Secretary of the Treasury had committed under paragraphs (1)
         through (3) of section 4003(b) of the Coronavirus Aid, Relief, and Economic Security Act (15 U.S.C.  9042(b)(1)-(3)), $25,000,000
         shall be available to the Special Inspector General for Pandemic Recovery to carry out section 4018 of the Coronavirus Aid,
         Relief, and Economic Security Act (15 U.S.C.  9053): Provided, That such amounts shall be in addition to any other amounts
         available for such purpose. SEC. 125.   Notwithstanding any other provision of law, the unobligated balances from amounts made available to the Secretary of the
         Treasury for administrative expenses pursuant to sections 4003(f) and 4112(b) of the Coronavirus Aid, Relief, and Economic
         Security Act (Public Law 116â136); section 421(f)(2) of Division N of the Consolidated Appropriations Act, 2021 (Public Law
         116â260); sections 3201(a)(2)(B), 3206(d)(1)(A), and 7301(b)(5) of the American Rescue Plan Act of 2021 (Public Law 117â2);
         and section 602(a)(2) of the Social Security Act, as added by section 9901 of the American Rescue Plan Act of 2021 (Public
         Law 117â2), shall be available for any administrative expenses determined by the Secretary of the Treasury to be necessary
         to respond to the coronavirus, including but not limited to expenses necessary to implement any provision of the Coronavirus
         Aid, Relief, and Economic Security Act (Public Law 116â136), Division N of the Consolidated Appropriations Act, 2021 (Public
         Law 116â260), the American Rescue Plan Act (Public Law 117â2), or title VI of the Social Security Act: Provided, That such
         unobligated balances shall be available in addition to any other appropriations provided for such purposes. SEC. 126.   Section 121 of the Emergency Economic Stabilization Act of 2008 (12 U.S.C. 5231) is amended in subsection (e)(1)(B)(ii) by
         striking "subparagraph" and all that follows through the period at the end and inserting "subparagraph, the Special Inspector
         General may not make any appointment that exceeds 24 months or that extends beyond the date on which the Special Inspector
         General terminates under subsection (k).". (Department of the Treasury Appropriations Act, 2021.)
         TITLE VIâGENERAL PROVISIONSSEC. 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 provided in this Act, none of the funds provided in this Act, provided by previous appropriations Acts
      to the agencies or entities funded in this Act that remain available for obligation or expenditure in fiscal year 2021, or
      provided from any accounts in the Treasury derived by the collection of fees and available to the agencies funded by this
      Act, shall be available for obligation or expenditure through a reprogramming of funds that: (1) creates a new program; (2)
      eliminates a program, project, or activity; (3) increases funds or personnel for any program, project, or activity for which
      funds have been denied or restricted by the Congress; (4) proposes to use funds directed for a specific activity by the Committee
      on Appropriations of either the House of Representatives or the Senate for a different purpose; (5) augments existing programs,
      projects, or activities in excess of $5,000,000 or 10 percent, whichever is less; (6) reduces existing programs, projects,
      or activities by $5,000,000 or 10 percent, whichever is less; or (7) creates or reorganizes offices, programs, or activities
      unless  advance notification is provided to the Committees on Appropriations of the House of Representatives and the Senate: Provided, That prior to any significant reorganization, restructuring, relocation, or closing of offices, programs, or activities,
      each agency or entity funded in this Act shall  notify the Committees on Appropriations of the House of Representatives and the Senate: Provided further, That not later than 60 days after the date of enactment of this Act, each agency funded by this Act shall submit a report
      to the Committees on Appropriations of the House of Representatives and the Senate to establish the baseline for application
      of reprogramming and transfer authorities for the current fiscal year: Provided further, That at a minimum the report shall include: (1) a table for each appropriation, detailing both full-time employee equivalents
      and budget authority, with separate columns to display the prior year enacted level, the President's budget request, adjustments
      made by Congress, adjustments due to enacted rescissions, if appropriate, and the fiscal year enacted level; (2) a delineation
      in the table for each appropriation and its respective prior year enacted level by object class and program, project, and
      activity as detailed in this Act, in the accompanying report, or in the budget appendix for the respective appropriation,
      whichever is more detailed, and which shall apply to all items for which a dollar amount is specified and to all programs
      for which new budget authority is provided, as well as to discretionary grants and discretionary grant allocations; and (3)
      an identification of items of special congressional interest. SEC. 608. Except as otherwise specifically provided by law, not to exceed 50 percent of unobligated balances remaining available at
      the end of fiscal year  2022 from appropriations made available for salaries and expenses for fiscal year  2022 in this Act, shall remain available through September 30,  2023, for each such account for the purposes authorized: Provided, That  notice thereof shall be  provided to the Committees on Appropriations of the House of Representatives and the Senate  prior to the expenditure of such funds. SEC. 609. 
      (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. 610. 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. 611. 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. 612. 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. 613. The provision of section  612 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. 614. 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. 615. 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. 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. None of the funds made available in this Act may be used by a governmental entity to require the disclosure by a provider
      of electronic communication service to the public or remote computing service of the contents of a wire or electronic communication
      that is in electronic storage with the provider (as such terms are defined in sections 2510 and 2711 of title 18, United States
      Code) in a manner that violates the Fourth Amendment to the Constitution of the United States. SEC. 621. No funds provided in this Act shall be used to deny an Inspector General funded under this Act timely access to any records,
      documents, or other materials available to the department or agency over which that Inspector General has responsibilities
      under the Inspector General Act of 1978, or to prevent or impede that Inspector General's access to such records, documents,
      or other materials, under any provision of law, except a provision of law that expressly refers to the Inspector General and
      expressly limits the Inspector General's right of access. A department or agency covered by this section shall provide its
      Inspector General with access to all such records, documents, and other materials in a timely manner. Each Inspector General
      shall ensure compliance with statutory limitations on disclosure relevant to the information provided by the establishment
      over which that Inspector General has responsibilities under the Inspector General Act of 1978. Each Inspector General covered
      by this section shall report to the Committees on Appropriations of the House of Representatives and the Senate within 5 calendar
      days any failures to comply with this requirement.SEC. 622. 
      (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. 623. 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. 624. 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. 625. In addition to any amounts appropriated or otherwise made available for expenses related to enhancements to www.oversight.gov,
      $850,000, to remain available until expended, shall be provided for an additional amount for such purpose to the Inspectors
      General Council Fund established pursuant to section 11(c)(3)(B) of the Inspector General Act of 1978 (5 U.S.C. App.): Provided, That these amounts shall be in addition to any amounts or any authority available to the Council of the Inspectors General
      on Integrity and Efficiency under section 11 of the Inspector General Act of 1978 (5 U.S.C. App.). SEC. 626. 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. 627. When issuing statements, press releases, requests for proposals, bid solicitations and other documents describing projects
      or programs funded in whole or in part with Federal money, all grantees receiving Federal funds included in this act, shall
      clearly stateâ
      (1) the percentage of the total costs of the program or project which will be financed with Federal money;
      (2) the dollar amount of Federal funds for the project or program; and
      (3) percentage and dollar amount of the total costs of the project or program that will be financed by non-governmental sources.
         
      SEC. 628.  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. 629.   Title 44, United States Code, is amended as followsâ  (a)   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,"; 
      (b)   in subsection (d) of section 2904, by striking the first instance of "digital or electronic";  
      (c)   in subsection (e) of section 3303a, by striking "the written consent of" and inserting "advance notice to"; and 
      (d)  in section 3308, by striking "empower" and inserting "direct".  SEC. 630.  Section 644 of the Treasury and General Government Appropriations Act, 2003 (division J of Public Law 108â7) is repealed. (Financial Services and General Government Appropriations Act, 2021.)