Full text of Budget of the United States Government - Appendix : Fiscal Year 2000 : Department of the Treasury

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DEPARTMENT OF THE TREASURY
21.40
22.00
22.10

DEPARTMENTAL OFFICES
Federal Funds

Budgetary resources available for obligation:
Unobligated balance available, start of year ...............
New budget authority (gross) ........................................
Resources available from recoveries of prior year obligations .......................................................................

23.90
23.95
23.98
24.40

Total budgetary resources available for obligation
Total new obligations ....................................................
Unobligated balance expiring ........................................
Unobligated balance available, end of year .................

General and special funds:
SALARIES

AND

EXPENSES

For necessary expenses of the Departmental Offices including operation and maintenance of the Treasury Building and Annex; hire
of passenger motor vehicles; maintenance, repairs, and improvements
of, and purchase of commercial insurance policies for, real properties
leased or owned overseas, when necessary for the performance of
official business; not to exceed $2,900,000 for official travel expenses;
not to exceed $150,000 for official reception and representation expenses; not to exceed $258,000 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
his certificate, ø$123,151,000: Provided, That the Office of Foreign
Assets Control shall be funded at no less than $6,560,800: Provided
further, That the Department is authorized to charge both direct
and indirect costs to the Office of Foreign Assets Control in the
implementation of this floor: Provided further, That the methodology
for applying such charges will be the same method used in developing
the Departmental Offices Fiscal Year 1999 President’s Budget Justification to the Congress¿ $134,630,000. (Treasury Department Appropriations Act, 1999, as included in Public Law 105–277, section
101(h).)
øSALARIES
ø(INCLUDING

AND

EXPENSES¿

TRANSFER OF FUNDS)¿

øFor an additional amount for ‘‘Salaries and Expenses’’, $1,500,000,
to remain available until expended for necessary expenses for an
interagency money laundering initiative: Provided, That funds shall
be available for transfer to the National Foreign Intelligence Program: Provided further, That the entire amount shall be available
only to the extent that an official budget request for a specific dollar
amount that includes designation of the entire amount of the request
as an emergency requirement as defined in the Balanced Budget
and Emergency Deficit Control Act of 1985, as amended, is transmitted by the President to the Congress: Provided further, That the
entire amount is designated by the Congress as an emergency requirement pursuant to section 251(b)(2)(A) of the Balanced Budget
and Emergency Deficit Control Act of 1985: Provided further, That
none of the funds provided under this heading may be obligated
until fifteen days after notice thereof has been transmitted to the
Committees on Appropriations.¿ (Omnibus Consolidated and Emergency Supplemental Appropriations Act, 1999, Public Law 105–277,
Division B, Title V, chapter 5.)

21
161

16
173

16
167

2 ................... ...................
184
189
183
¥168
¥172
¥167
¥1 ................... ...................
16
16
16

New budget authority (gross), detail:
Current:
40.00
Appropriation .............................................................
42.00
Transferred from other accounts ..............................

116
20

140
135
1 ...................

43.00

Appropriation (total) .............................................
Permanent:
Spending authority from offsetting collections: Offsetting collections (cash) .....................................

136

141

Total new budget authority (gross) ..........................

161

173

167

Change in unpaid obligations:
Unpaid obligations, start of year:
72.40
Obligated balance, start of year ...............................
72.95
From Federal sources: Receivables and unpaid, unfilled orders ...........................................................

68.00
70.00

72.99
73.10
73.20
73.45
74.40
74.95

135

69
77
89
168
172
167
¥159
¥160
¥159
¥2 ................... ...................
64

74.99

Total unpaid obligations, end of year ..................

86.90
86.93
86.97

Outlays (gross), detail:
Outlays from new current authority ..............................
Outlays from current balances ......................................
Outlays from new permanent authority .........................

118
16
25

131
¥3
32

126
1
32

87.00

Total outlays (gross) .................................................

159

160

159

Offsets:
Against gross budget authority and outlays:
88.00
Offsetting collections (cash) from: Federal sources

¥25

¥32

Net budget authority and outlays:
Budget authority ............................................................
Outlays ...........................................................................

136
134

141
128

135
127

89.00
90.00

Program and Financing (in millions of dollars)
Identification code 20–0101–0–1–803

Obligations by program activity:
Direct program:
00.01
Executive direction ....................................................
00.02
Domestic finance policies and programs .................
00.03
Tax and economic policies and programs ................
00.04
Enforcement policies and programs .........................
00.05
International affairs policies and programs .............
00.06
Treasury-wide management policies and programs

1998 actual

1999 est.

2000 est.

21
10
23
12
55
22

23
11
25
16
43
22

22
12
26
18
33
24

143

140

135

09.01
09.02
09.03
09.04
09.05

Subtotal, Direct programs .........................................
Reimbursable program:
Executive direction ....................................................
Fiscal and financial policies and programs .............
Enforcement policies and programs .........................
International affairs policies and programs .............
Treasury-wide management policies and programs

1
2
3
14
5

1
6
4
16
5

09.99

Subtotal, reimbursable program ...............................

10.00

Total new obligations ................................................

168

172

167

01.00

92.01

Memorandum (non-add) entries:
Total investments, start of year: U.S. securities: Par
value ..........................................................................

1 ................... ...................

Departmental Offices’ function in the Treasury Department
is to provide basic support to the Secretary of the Treasury,
who is the chief operating executive of the Department. The
Secretary of the Treasury maintains the primary role in formulating and managing the domestic and international tax
and financial policies of the Federal Government. The Secretary’s responsibilities funded by the Salaries and Expenses
appropriation include: recommending and implementing
United States domestic and international economic and tax
policy; fiscal policy; governing the fiscal operations of the Government; maintaining foreign assets control; managing the
public debt; overseeing the major law enforcement functions
carried out by the Treasury Department; managing development financial policy; representing the United States on international monetary, trade and investment issues; overseeing
807

808

DEPARTMENTAL OFFICES—Continued
Federal Funds—Continued

General and special funds—Continued
SALARIES
ø(INCLUDING

AND

EXPENSES—Continued

TRANSFER OF FUNDS)¿—Continued

Treasury Department overseas operations; and directing the
administrative operations of the Treasury Department.
In support of the Secretary, the Salaries and Expenses appropriation provides resources for policy formulation and implementation in the areas of domestic and international financial, investment, tax, economic, trade and financial operations
and general fiscal policy. This appropriation also provides
resources for administrative support to the Secretary and policy components, and coordination of Departmental administrative policies in financial and personnel management, procurement operations, and automated information systems and
telecommunications.
Executive Direction.—The function of the Executive Direction Budget Activity is to set policy and provide professional
support regarding legislative initiatives, national security,
legal matters and issues of public interest to the Secretary,
Deputy Secretary, and Treasury policy officials. This activity
includes the immediate offices of the Secretary, the Deputy
Secretary, the Chief of Staff, the Executive Secretary, the
Assistant Secretary (Legislative Affairs and Public Liaison),
the Assistant Secretary (Public Affairs), the Office of General
Counsel, and Intelligence Support.
Domestic Finance Policies and Programs.—The function of
the Domestic Finance Policies and Programs Activity is to
advise the Secretary and Deputy Secretary in areas of domestic finance, banking, fiscal policy and operations, and other
related economic matters, including development of policies
and guidance in the areas of financial institutions, federal
debt finance, financial regulation, and capital markets. Specifically, this activity ensures that the management of the
Federal government’s cash minimizes risk, and strikes a balance between cash needs and short-term investments. This
activity provides decision makers and stakeholders with timely, concise and thorough policies, guidance and analysis in
the areas of: financial institutions, financial regulation, the
equitable and efficient delivery of financial services, the availability of credit, financial crimes, federal debt finance, capital
markets, the privatization of government assets, and any
other issues related to domestic finance and financial services.
This activity includes the immediate office of the Under Secretary (Domestic Finance), the Assistant Secretary (Financial
Institutions), the DAS Financial Institutions Policy, the Assistant Secretary (Financial Markets), the Fiscal Assistant
Secretary, and the Deputy Assistant Secretary for Community
Development Policy.
Tax and Economic Policies and Programs.—The functions
of the Tax and Economic Policies and Programs Activity are
to: (1) Tax—develop and implement tax policies and programs;
provide official estimates of all Government receipts for the
President’s Budget, fiscal policy decisions, and cash management decisions; establish policy criteria reflected in regulations and rulings and guide preparation of them with the
Internal Revenue Service to implement the Internal Revenue
Code; negotiate tax treaties for the United States; and provide
economic and legal policy analysis for domestic and international tax policy decisions. (2) Economic—monitor macroand micro- economic developments and assist in determining
appropriate economic policies; collect and analyze data pertaining to international portfolio investment and foreign exchange positions; develop an overall appraisal of the current
state of, and outlook for the economy; provide written and
oral briefing materials for the Secretary, other officials, and
outsiders; participate in interagency groups working on economic matters to develop and maintain a coordinated and
consistent government-wide economic program. This activity

THE BUDGET FOR FISCAL YEAR 2000

includes the offices of the Assistant Secretary (Tax Policy)
and the Assistant Secretary (Economic Policy).
Enforcement Policies and Programs.—The function of the
Enforcement Policies and Programs activity is to provide policy development, guidance and coordination to Treasury’s law
enforcement entities in order to achieve the following goals:
combat money laundering and other financial crime, interdict
illegal drugs, enforce economic sanctions, reduce violent crime,
protect our nation’s leaders, and provide quality training for
enforcement personnel. Responsibilities include: providing Departmental oversight and supervision of U.S. Customs Service, U.S. Secret Service, Federal Law Enforcement Training
Center, Financial Crimes Enforcement Network, Bureau of
Alcohol, Tobacco, and Firearms, and Executive Office of Asset
Forfeiture; and negotiating international agreements on behalf of the Secretary to engage in joint law enforcement operations for the exchange of financial information and records.
The Office of Professional Responsibility (OPR) assists the
Office of the Under Secretary for Enforcement in providing
greater oversight and management of Treasury enforcement
bureaus, standardizing and streamlining enforcement policies
and procedures, conducting internal reviews, implementing
institutional or management change as a result of reviews,
ensuring appropriate response to independent investigations,
and ensuring effective and appropriate staffing and structure
of Internal Affairs and Inspections offices. The Office of Enforcement also administers economic sanctions against selective foreign countries, international narcotics traffickers and
international terrorists in furtherance of U.S. foreign policy
and national security goals. This activity includes the immediate offices of the Under Secretary for Enforcement, the Assistant Secretary (Enforcement), and the Office of Foreign
Assets Control.
International Affairs Policies and Programs.—The International Affairs Policies and Programs budget activity includes the immediate offices of the Under Secretary (International Affairs) and the Assistant Secretary (International
Affairs) and the Office of International Affairs. The Office
of International Affairs assists the Secretary in the formulation and execution of U.S. international economic and financial policies regarding a wide range of international development and analysis functions involving: trade and investment,
energy policy, monetary affairs, development financing, and
general economic research into international financial issues.
The Office of International Affairs works closely with other
Federal agencies and international financial institutions; and
coordinates international financial and macro-economic policy
with the National Economic Council (Annual Economic Summit), the National Security Council, the Council of Economic
Advisors, the Office of Management and Budget (foreign country risk review), the United States Trade Representative (financial services, investment, etc.), and all components of the
Executive Office of the President. Under Presidential Executive Order, the Office of International Affairs participates
with the Department of State in the collection and analysis
of economic information on foreign countries. In the area of
international monetary and foreign exchange policy, the Office
of International Affairs shares responsibility with the Federal
Reserve (principally, the Board of Governors, but also the
Federal Reserve Bank of New York) in working closely with
the International Monetary Fund. In the area of international
development, the Office of International Affairs formulates
resource needs, notably U.S. contributions, policies and programs for various Multilateral Development Banks. With the
Export-Import Bank, the Office of International Affairs has
responsibility for export credit finance.
Treasury-wide Management Policies and Programs.—The
Treasury-wide Management Policies and Programs Activity
includes the office of the Assistant Secretary (Management)
and Chief Financial Officer and the Treasurer of the United

DEPARTMENTAL OFFICES—Continued
Federal Funds—Continued

DEPARTMENT OF THE TREASURY

States. It provides policy advice on: matters involving the
internal management of the Department and its bureaus;
coinage and currency production and security; the sale and
retention of savings bonds; financial management, information systems, security, property management, human resources, procurement and contracting, strategic planning; and
customer service.
Performance Measures:
2000 est.
Progress toward achieving Treasury’s strategic goals ..................................................... quality report
by mission
area
Index of borrowing policies and borrowing requirements to financial market participants in a timely manner .............................................................................................
95%
Economic conditions in developing countries measured by quantitative indicators Maintain or
improve
Economic conditions of foreign countries which are major U.S. trading partners
measured by growth rate .............................................................................................. Maintain or
improve
Audit opinions of consolidated Treasury-Wide Financial Statements ............................... Unqualified
opinion
Implementation of the HR System in partnership with Treasury bureaus ....................... 1 additional
bureau
Treasury and bureau ‘‘mission critical’’ IT systems are year 2000 compliant ................
100%

further, That any funds transferred to the Bank under this head
will be in addition to the 10 percent of the paid-in capital paid
to the Bank by the United States referred to in section 543 of the
Act: Provided further, That any funds transferred to any Federal
Agency under this head will be in addition to amounts otherwise
provided to such agency: Provided further, That any funds transferred
to an agency under this head shall be subject to the same terms
and conditions as the account to which transferred. (Foreign Operations, Export Financing, and Related Agencies Appropriations Act,
1999, as included in Public Law 105–277, section 101(d).)
Program and Financing (in millions of dollars)
Identification code 20–0118–0–1–451

1998 actual

11.1
11.3
11.5
11.8
11.9
12.1
21.0
22.0
23.1
23.2
23.3

Direct obligations:
Personnel compensation:
Full-time permanent .............................................
Other than full-time permanent ...........................
Other personnel compensation .............................
Special personal services payments ....................

24.0
25.2
26.0
31.0

99.0
99.0
99.5
99.9

71
5
2
2

1999 est.

2000 est.

74
3
2
1

73
4
2
1

80
80
80
16
17
17
5
5
2
2 ................... ...................
1 ...................
1
1
1
1
7
2
24
2
3

7
2
22
2
3

7
2
19
2
3

Subtotal, direct obligations ..................................
Reimbursable obligations ..............................................
Below reporting threshold ..............................................

143
24
1

139
31
2

134
31
2

Total new obligations ................................................

168

172

167

1998 actual

1999 est.

2000 est.

10.00

Obligations by program activity:
Total obligations (object class 41.0) ............................ ...................

22.00
23.95

Budgetary resources available for obligation:
New budget authority (gross) ........................................ ...................
Total new obligations .................................................... ...................

10
¥10

17
¥17

40.00

New budget authority (gross), detail:
Appropriation .................................................................. ...................

Object Classification (in millions of dollars)
Identification code 20–0101–0–1–803

809

73.10
73.20
74.40

Change in unpaid obligations:
Total new obligations .................................................... ...................
10
Total outlays (gross) ...................................................... ...................
¥10
Unpaid obligations, end of year: Obligated balance,
end of year ................................................................ ................... ...................

17
¥9
8

86.90

Outlays (gross), detail:
Outlays from new current authority .............................. ...................

89.00
90.00

Net budget authority and outlays:
Budget authority ............................................................ ...................
Outlays ........................................................................... ...................

10
10

17
9

This program provides credit to both new and existing businesses within communities that suffered job losses as a result
of changing trade patterns with Canada and Mexico. The
funding will be used to provide technical assistance, grants,
loans, loan guarantees, and other financial subsidies endorsed
by the inter-agency finance committee established by section
7 of Executive Order 12916. The interagency finance committee is currently composed of the Department of Treasury,
the Department of Labor, the Department of Commerce (Economic Development Administration), the Department of Housing and Urban Development, the Small Business Administration, and the Department of Agriculture.

Personnel Summary
Identification code 20–0101–0–1–803

1998 actual

Direct:
1001 Total compensable workyears: Full-time equivalent
employment ...............................................................
Reimbursable:
2001 Total compensable workyears: Full-time equivalent
employment ...............................................................

UNITED STATES COMMUNITY ADJUSTMENT
PROGRAM

982

1999 est.

2000 est.

1,043

128

AND

1,075

128

INVESTMENT

For the United States Community Adjustment and Investment
Program authorized by section 543 of the North American Free Trade
Agreement Implementation Act, ø$10,000,000¿ $17,000,000, to remain available until September 30, ø2000.¿ 2001: Provided, That
the Secretary may transfer such funds to the North American Development Bank and/or to one or more Federal agencies for the purpose
of enabling the Bank or such Federal agencies to assist in carrying
out the program by providing technical assistance, grants, loans, loan
guarantees, and other financial subsidies endorsed by the inter-agency finance committee established by section 7 of Executive Order
12916: Provided further, That no portion of such funds may be transferred to the Bank unless the Secretary shall have first entered
into an agreement with the Bank that provides that any such funds
may not be used for the Bank’s administrative expenses: Provided

øAUTOMATION ENHANCEMENT¿ DEPARTMENT-WIDE SYSTEMS
CAPITAL INVESTMENTS PROGRAMS

AND

(INCLUDING TRANSFER OF FUNDS)

For development and acquisition of automatic data processing
equipment, software, and services for the Department of the Treasury, ø$28,690,000: Provided, That these funds shall¿ $53,561,000,
to remain available øuntil September 30, 2000¿ until expended; of
which $15,000,000 shall be for the acquisition of Treasury-wide Land
Mobile Radio assets, and $3,000,000 shall be for money laundering
grants and the administration of such grants: Provided øfurther¿,
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
shall be used to support or supplement the Internal Revenue Service
appropriations for Information Systemsø: Provided further, That
$6,000,000 of the funds appropriated for the Customs Modernization
project may not be transferred to the United States Customs Service
or obligated until the Treasury’s Chief Information Officer, through
the Treasury Investment Review Board, concurs on the plan and
milestone schedule for the deployment of the system: Provided further, That $6,000,000 of the funds made available for the Customs
Modernization project may not be obligated for any major system
investments prior to the development of an architecture which is

810

DEPARTMENTAL OFFICES—Continued
Federal Funds—Continued

THE BUDGET FOR FISCAL YEAR 2000

General and special funds—Continued

DEPARTMENT-WIDE SYSTEMS

øAUTOMATION ENHANCEMENT¿ DEPARTMENT-WIDE SYSTEMS
CAPITAL INVESTMENTS PROGRAMS—Continued

AND

CAPITAL INVESTMENTS PROGRAMS

(Proposed for later transmittal, not subject to PAYGO)

AND

Program and Financing (in millions of dollars)

(INCLUDING TRANSFER OF FUNDS)—Continued

1998 actual

Identification code 20–0115–2–1–803

1999 est.

2000 est.

compliant with the Treasury Information Systems Architecture
Framework (TISAF) and the establishment of measures to enforce
compliance with the architecture¿. (Treasury Department Appropriations Act, 1999, as included in Public Law 105–277, section 101(h).)

00.01
00.02

Program and Financing (in millions of dollars)

10.00

Total new obligations ................................................ ................... ................... ...................

23.95

Budgetary resources available for obligation:
Total new obligations .................................................... ................... ................... ...................

40.00
42.00

New budget authority (gross), detail:
Appropriation .................................................................. ................... ...................
Transferred from other accounts ................................... ................... ...................

1998 actual

Identification code 20–0115–0–1–803

1999 est.

2000 est.

00.01

Obligations by program activity:
Automation enhancement ..............................................

10.00

Total new obligations ................................................

21.40
22.00

Budgetary resources available for obligation:
Unobligated balance available, start of year ...............
New budget authority (gross) ........................................

3
44

2
56

2
54

23.90
23.95
24.40

40.00
41.00
42.00
43.00

Total budgetary resources available for obligation
Total new obligations ....................................................
Unobligated balance available, end of year .................

47
¥46
2

58
¥56
2

56
¥54
2

29
54
¥13 ...................
40 ...................

Appropriation (total) ..................................................

1
46
¥44

3
56
¥13

46
54
¥41

73.10

Change in unpaid obligations:
Total new obligations .................................................... ................... ................... ...................

89.00
90.00

Net budget authority and outlays:
Budget authority ............................................................ ................... ................... ...................
Outlays ........................................................................... ................... ................... ...................

This proposal would transfer receipts from the Federal
Communications Commission’s (FCC’s) proposed spectrum
analog lease fee. Funds are included in the request to expand
and upgrade public safety wireless communications and facilities. Upon enactment of authorizing legislation for the FCC
fee, the amount requested from the General Fund will be
reduced by the amount of the transfer.
OFFICE

Outlays (gross), detail:
Outlays from new current authority ..............................
Outlays from current balances ......................................

42
2

10
3

10
31

87.00

Total outlays (gross) .................................................

89.00
90.00

Net budget authority and outlays:
Budget authority ............................................................
Outlays ...........................................................................

44
44

56
13

54
41

Program and Financing (in millions of dollars)

(in millions of dollars)

Enacted/requested:
1998 actual
1999 est.
2000 est.
Budget Authority .....................................................................
44
56
54
Outlays ....................................................................................
44
13
41
Legislative proposal, not subject to PAYGO:
Budget Authority ..................................................................... .................... .................... ....................
Outlays .................................................................................... .................... .................... ....................
44
44

56
13

54
41

The 1997 Treasury Postal Appropriations Act established
this account which is authorized to be used by Treasury bureaus, at the Secretary’s discretion, to modernize business
processes and increase efficiency through technology investments.
Object Classification (in millions of dollars)
1998 actual

1999 est.

Identification code 20–0106–0–1–803

1998 actual

1999 est.

2000 est.

00.01
09.01

Obligations by program activity:
Direct program: Inspector General ................................
Reimbursable program ..................................................

10.00

Total new obligations ................................................

21.40
22.00
22.21

1 ................... ...................
31
30
32
¥1 ................... ...................

23.90
23.95
23.98

Total budgetary resources available for obligation
Total new obligations ....................................................
Unobligated balance expiring ........................................

31
30
32
¥30
¥30
¥32
¥1 ................... ...................

29
30
32
1 ................... ...................
30

New budget authority (gross), detail:
Current:
40.00
Appropriation .............................................................
30
41.00
Transferred to other accounts ................................... ...................

31
32
¥1 ...................

2000 est.

43.00
Other services ................................................................
42
54
Equipment ......................................................................
4
2
Grants, subsidies, and contributions ............................ ................... ...................
Total new obligations ................................................

INSPECTOR GENERAL

For necessary expenses of the Office of Inspector General in carrying out the provisions of the Inspector General Act of 1978, as amended, not to exceed $2,000,000 for official travel expenses; including
hire of passenger motor vehicles; and not to exceed $100,000 for
unforeseen emergencies of a confidential nature, to be allocated and
expended under the direction of the Inspector General of the Treasury, $32,017,000. (Treasury Department Appropriations Act, 1999, as
included in Public Law 105–277, section 101(h).)

Summary of Budget Authority and Outlays

99.9

SALARIES AND EXPENSES

86.90
86.93

25.2
31.0
41.0

¥15
15

Appropriation (total) .................................................. ................... ................... ...................

72.40

Identification code 20–0115–0–1–803

15
¥15

43.00

New budget authority (gross), detail:
Appropriation ..................................................................
61
Transferred to other accounts .......................................
¥17
Transferred from other accounts ................................... ...................

Total:
Budget Authority .....................................................................
Outlays ....................................................................................

Obligations by program activity:
Automation enhancement .............................................. ................... ...................
Automation enhancement .............................................. ................... ...................

31
20
3
54

68.00
68.10

Appropriation (total) .............................................
30
Permanent:
Spending authority from offsetting collections:
Offsetting collections (cash) ................................
1
From Federal sources: Change in receivables
and unpaid, unfilled orders ............................. ...................

1 ...................
¥1 ...................

DEPARTMENTAL OFFICES—Continued
Federal Funds—Continued

DEPARTMENT OF THE TREASURY
68.90

Spending authority from offsetting collections
(total) ...........................................................

Total new budget authority (gross) ..........................

1 ...................

70.00

72.99
73.10
73.20
74.40
74.95
74.99

PERFORMANCE MEASURES
1 ...................

Total unpaid obligations, start of year ................
Total new obligations ....................................................
Total outlays (gross) ......................................................
Unpaid obligations, end of year:
Obligated balance, end of year ................................
From Federal sources: Receivables and unpaid, unfilled orders ...........................................................

9
30
¥30

7
30
¥31

6
32
¥32

Total unpaid obligations, end of year ..................

1 ................... ...................
6

87.00

Offsets:
Against gross budget authority and outlays:
88.00
Offsetting collections (cash) from: Federal sources
¥1
88.95 From Federal sources: Change in receivables and
unpaid, unfilled orders .............................................. ...................
Net budget authority and outlays:
Budget authority ............................................................
Outlays ...........................................................................

30
30

$83

11.9
12.1
21.0
23.1
23.3

31.0

1 ...................

99.0
99.0

80
75
$0.35

85
75
$0.5

2000 est.

17
1

19
1

18
4
1
2

18
5
1
2

20
4
1
3

1
1

Total new obligations ................................................

32
32

1999 est.

17
1

Subtotal, direct obligations ..................................
Reimbursable obligations ..............................................

The Office of Inspector General conducts and supervises
audits, evaluations and investigations designed to: (1) promote
economy, efficiency, and effectiveness and prevent fraud,
waste, and abuse in Departmental programs and operations;
and (2) keep the Secretary and the Congress fully and currently informed of problems and deficiencies in the administration of Departmental programs and operations. The audit
function provides program audit, contract audit and financial
statement audit services. Contract audits provide professional
advice to agency contracting officials on accounting and financial matters relative to negotiation, award, administration,
repricing, and settlement of contracts. Program audits review
and audit all facets of agency operations. Financial statement
audits assess whether financial statements fairly present the
agency’s financial condition and results of operations, the adequacy of accounting controls, and compliance with laws and
regulations. These audits contribute significantly to improved
financial management by helping Treasury managers identify
improvements needed in their accounting and internal control
systems. The evaluations function reviews program performance and issues critical to the mission of the Department,
including assessing the Department’s implementation of the
Government Performance and Results Act. The investigative
function provides for the detection and investigation of improper and illegal activities involving programs, personnel,
and operations. This appropriation also provides for the oversight of internal investigations made by the Offices of Internal
Affairs and Inspection in the Bureau of ATF, the Customs
Service, and the Secret Service.
The Inspectors General Auditor Training Institute provides
the necessary facilities, equipment, and support services for
conducting auditor training for the Federal Government Inspector General community. The Office of Inspector General
is the parent organization for this entity, although program
and financing data is reported under the Treasury Franchise
fund (effective in 1999).

82
22.5
$2

Direct obligations:
Personnel compensation:
Full-time permanent .............................................
Other personnel compensation .............................

¥1 ...................

25.2
25.3

30
30

$60

**N/A

$42

1998 actual

Identification code 20–0106–0–1–803

99.9

2000 est.

Object Classification (in millions of dollars)

11.1
11.5
24
26
5
6
1 ...................
1 ...................

1999 est.

** New measure that begins in 1999.

Outlays (gross), detail:
86.90 Outlays from new current authority ..............................
24
86.93 Outlays from current balances ......................................
6
86.97 Outlays from new permanent authority .........................
1
86.98 Outlays from permanent balances ................................ ...................

89.00
90.00

1998 actual

Audit:
Potential dollar savings identified (in millions) ....................
Percentage of audit recommendations implemented within
12 months of acceptance by departmental and bureau
managers ............................................................................
Investigations:
Percentage of customers expressing satisfaction with products and services ...............................................................
Percentage of Investigations completed within 12 months
Investigative monetary benefits (in millions) ........................

Total outlays (gross) .................................................

811

1
2

1
1
1
1 ................... ...................
29
30
32
1 ................... ...................
30

Personnel Summary
1998 actual

Identification code 20–0106–0–1–803

INSPECTOR GENERAL

FOR

270

1999 est.

282

2000 est.

291

6 ................... ...................

TAX ADMINISTRATION

SALARIES AND EXPENSES

For necessary expenses of the Treasury Inspector General for Tax
Administration in carrying out the Inspector General Act of 1978,
as amended, including purchase (not to exceed 150 for replacement
only for police-type use) 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; not to exceed $6,000,000 for official travel expenses; not to
exceed $500,000 for unforeseen emergencies of a confidential nature,
to be allocated and expended under the direction of the Inspector
General for Tax Administration; $112,207,000. (Public Law 105–206,
section 1103.)
Program and Financing (in millions of dollars)
Identification code 20–0119–0–1–803

1998 actual

1999 est.

2000 est.

10.00

Obligations by program activity:
Total new obligations .................................................... ...................

108

112

22.00
23.95

108
¥108

112
¥112

40.00
42.00

New budget authority (gross), detail:
Appropriation .................................................................. ................... ...................
112
Transferred from other accounts ................................... ...................
108 ...................

43.00

Appropriation (total) .................................................. ...................

108

112

812

DEPARTMENTAL OFFICES—Continued
Federal Funds—Continued

THE BUDGET FOR FISCAL YEAR 2000
99.9

General and special funds—Continued
INSPECTOR GENERAL

FOR

Total new obligations ................................................ ...................

Program and Financing (in millions of dollars)—Continued
Identification code 20–0119–0–1–803

Change in unpaid obligations:
72.40 Unpaid obligations, start of year: Obligated balance,
start of year ..............................................................
73.10 Total new obligations ....................................................
73.20 Total outlays (gross) ......................................................
74.40 Unpaid obligations, end of year: Obligated balance,
end of year ................................................................

87.00

1998 actual

...................

1999 est.

1001

2000 est.

10
112
¥113

Outlays (gross), detail:
Outlays from new current authority .............................. ...................
97
Outlays from current balances ...................................... ................... ...................

101
10

Total outlays (gross) ................................................. ...................

1998 actual

Identification code 20–0119–0–1–803

................... ...................
...................
108
...................
¥97

108
97

TREASURY BUILDING

AND

ANNEX REPAIR

112
113

Object Classification (in millions of dollars)

11.9
12.1
21.0
23.1
23.3
25.2
25.3
31.0

1998 actual

Personnel compensation:
Full-time permanent .................................................. ...................
Other personnel compensation .................................. ...................
Total personnel compensation ..............................
Civilian personnel benefits ............................................
Travel and transportation of persons ............................
Rental payments to GSA ................................................
Communications, utilities, and miscellaneous charges
Other services ................................................................
Purchases of goods and services from Government
accounts ....................................................................
Equipment ......................................................................

...................
...................
...................
...................
...................
...................
...................
...................

1999 est.

2000 est.

1,005

1,000

RESTORATION

For the repair, alteration, and improvement of the Treasury Building and Annex, ø$27,000,000¿ $23,000,000, to remain available until
expended.ø: Provided, That none of the funds provided shall be available for obligation until September 30, 1999¿. (Treasury Department
Appropriations Act, 1999, as included in Public Law 105–277, section
101(h).)
Program and Financing (in millions of dollars)
1998 actual

1999 est.

2000 est.

00.01

Obligations by program activity:
Repair and Improvement of Main Treasury ...................

10.00

Total new obligations ................................................

21.40
22.00

Budgetary resources available for obligation:
Unobligated balance available, start of year ...............
New budget authority (gross) ........................................

26
10

28
27

30
23

23.90
23.95
24.40

Total budgetary resources available for obligation
Total new obligations ....................................................
Unobligated balance available, end of year .................

36
¥9
28

55
¥25
30

53
¥48
5

40.00

New budget authority (gross), detail:
Appropriation ..................................................................

8
9
¥11

6
25
¥20

11
48
¥20

3
19
8 ...................

17
4

86.90
86.93

Outlays (gross), detail:
Outlays from new current authority ..............................
Outlays from current balances ......................................

87.00

Total outlays (gross) .................................................

89.00
90.00

Net budget authority and outlays:
Budget authority ............................................................
Outlays ...........................................................................

10
11

27
20

23
20

This appropriation funds repairs and selected improvements
to maintain the Main Treasury and Annex buildings.
Object Classification (in millions of dollars)
1998 actual

Identification code 20–0108–0–1–803

11.1
23.1
23.3
25.2
26.0
31.0
32.0

Personnel compensation: Full-time permanent .............
Rental payments to GSA ................................................
Communications, utilities, and miscellaneous charges
Other services ................................................................
Supplies and materials .................................................
Equipment ......................................................................
Land and structures ......................................................
Total new obligations ................................................

62
7

65
7

69
16
5
8
1
1

72
17
5
8
1
1

99.9

3
5

1001

3
5

AND

2000 est.

113

The Treasury Inspector General for Tax Administration
(TIGTA) conducts audits, investigations, and evaluations to
assess the operations and programs of the Internal Revenue
Service (IRS) and Related Entities, the IRS Oversight Board
and the Office of Chief Counsel to: (1) promote the economic,
efficient and effective administration of the nation’s tax laws
and to detect and deter fraud and abuse in IRS programs
and operations; and (2) recommend actions to resolve fraud
and other serious problems, abuses, and deficiencies in these
programs and operations, and keep the Secretary and the
Congress fully and currently informed of these issues and
the progress made in resolving them. TIGTA reviews existing
and proposed legislation and regulations relating to the programs and operations of the IRS and Related Entities and
makes recommendations concerning the impact of such legislation and regulations on the economy and efficiency in the
administration of programs and operations of the IRS and
Related Entities. The audit function provides program audit,
contract audit and financial statement audit services. Program audits review and audit all facets of IRS and Related
Entities. Contract audits provide professional advice to IRS
contracting officials on accounting and financial matters relative to negotiation, award, administration, repricing, and settlement of contracts. The evaluations function reviews program performance and issues critical to the mission of the
IRS. The investigative function provides for the detection and
investigation of improper and illegal activities involving IRS
programs and operations and protects the IRS and Related
Entities against external attempts to corrupt or threaten their
employees.
The Treasury Inspector General for Tax Administration was
newly established in January 1999; once the organization is
in place, annual performance plans and measures will be
developed to meet the GPRA requirements.

Identification code 20–0119–0–1–803

1999 est.

Total compensable workyears: Full-time equivalent
employment ............................................................... ...................

Identification code 20–0108–0–1–803

Net budget authority and outlays:
89.00 Budget authority ............................................................ ...................
90.00 Outlays ........................................................................... ...................

11.1
11.5

112

Personnel Summary

SALARIES AND EXPENSES—Continued

86.90
86.93

108

TAX ADMINISTRATION—Continued

1999 est.

2000 est.

...................
1
2
1
................... ...................
5
16
................... ...................
2
1
...................
6
9

1
2
1
24
1
2
17
48

Personnel Summary
Identification code 20–0108–0–1–803

1998 actual

Total compensable workyears: Full-time equivalent
employment ............................................................... ...................

1999 est.

2000 est.

DEPARTMENTAL OFFICES—Continued
Federal Funds—Continued

DEPARTMENT OF THE TREASURY
FINANCIAL CRIMES ENFORCEMENT NETWORK
SALARIES AND EXPENSES

For necessary expenses of the Financial Crimes Enforcement Network, including hire of passenger motor vehicles; travel expenses
of non-Federal law enforcement personnel to attend meetings concerned with financial intelligence activities, law enforcement, and
financial regulation; not to exceed $14,000 for official reception and
representation expenses; and for assistance to Federal law enforcement agencies, with or without reimbursement, ø$24,000,000¿
$28,418,000, of which not to exceed $1,000,000 shall remain available
until September 30, 2002: Provided, That funds appropriated in this
account may be used to procure personal services contracts. (Treasury
Department Appropriations Act, 1999, as included in Public Law 105–
277, section 101(h).)
Program and Financing (in millions of dollars)
Identification code 20–0173–0–1–751

1998 actual

1999 est.

813

Through our law enforcement support efforts, FinCEN provides assistance to all law enforcement entities, including
Federal, state, local and international, as they investigate
and prosecute individuals, businesses and organizations involved in money laundering and other financial crimes. In
the regulatory area, FinCEN establishes policy for and oversees Bank Secrecy Act (BSA) compliance by financial institutions. FinCEN provides BSA training to law enforcement,
bank regulators, and bankers. FinCEN also provides expertise
to support policy issues relevant to U.S. Government antimoney laundering and financial crime initiatives carried out
through multilateral organizations. FinCEN is a catalyst for
the development of Financial Intelligence Units (FIUs) in
other countries, and the transfer of information on money
laundering issues and financial services worldwide.

2000 est.

PERFORMANCE MEASURES
Obligations by program activity:
00.01 Direct program: Financial Crimes Network ...................
09.01 Reimbursable program ..................................................

24
2

24
4

27
1

10.00

Total new obligations ................................................

21.40
22.00

Budgetary resources available for obligation:
Unobligated balance available, start of year ...............
New budget authority (gross) ........................................

23.90
23.95

Total budgetary resources available for obligation
Total new obligations ....................................................

New budget authority (gross), detail:
Current:
40.00
Appropriation .............................................................
Permanent:
68.00
Spending authority from offsetting collections: Offsetting collections (cash) .....................................
70.00

Total new budget authority (gross) ..........................

1 ................... ...................
25
28
29
26
¥26

28
¥28

29
¥28

72.40

6
26
¥26

6
28
¥28

7
28
¥28

19
5
2

19
6
4

22
5
1

87.00

Total outlays (gross) .................................................

Offsets:
Against gross budget authority and outlays:
88.00
Offsetting collections (cash) from: Federal sources

¥2

¥4

¥1

Net budget authority and outlays:
Budget authority ............................................................
Outlays ...........................................................................

23
24

24
24

28
27

The Financial Crimes Enforcement Network (FinCEN) has
responsibility for implementing Treasury’s anti-money laundering regulations through administration of the Bank Secrecy Act, 31 U.S.C. section 5311, et. seq., and serves as
a United States Government source for the systematic collection and analysis of information to assist in the investigation
of money laundering and other financial crimes. FinCEN supports Treasury’s goal to ‘Combat Financial Crimes and Money
Laundering’ by: (1) providing focused and sophisticated analysis of the elements of major case law enforcement support
including trends and patterns of money laundering; (2) preventing money laundering through its regulatory programs
and its outreach efforts to the financial community; and (3)
serving as a catalyst to enlist valuable international support
by promoting anti-money laundering measures worldwide.

1999 est.

2000 est.

73
75–80
75–80
6,772 6,500–7,000 7,000–7,500
1,429 1,200–1,500 1,300–1,600

N/A

70–80%

5.8–6.5%

N/A

3 years

N/A

34%

44%

N/A

24%

30%

Object Classification (in millions of dollars)
1998 actual

Identification code 20–0173–0–1–751

86.90
86.93
86.97

89.00
90.00

1998 actual

Law Enforcement Support:
Number of participants in Investigative Self-Help Platform
Program ..............................................................................
Number of tactical cases completed .....................................
Number of interagency alerts issued by the Gateway System
Percent of case support which provided investigative leads
that were used to support criminal or regulatory investigations. Baseline FY 1999=Actual ..................................
Regulatory Partnership:
Percent reduction to the CTR reporting burden by banks
resulting from the elimination or reformulation of unnecessarily burdensome information collection rules and
compliance requirements ...................................................
Reduce the average time to process a civil penalty case
CY 1997 base is 4.2 years ................................................
International Cooperation:
Number of Assessments that provide an analysis of money
laundering in a country or region ......................................
Percentage of countries/jurisdictions with membership in
the Financial Action Task Force (FATF) or FATF-like organizations .............................................................................
Percentage of countries/jurisdictions having units that meet
the Egmont Group financial intelligence unit (FIU) definition .....................................................................................

11.1
11.5
11.9
12.1
21.0
23.1
25.2
25.3
31.0

Direct obligations:
Personnel compensation:
Full-time permanent .............................................
Other personnel compensation .............................

10
1

1999 est.

2000 est.

10
1

12
1

Total personnel compensation .........................
11
11
Civilian personnel benefits .......................................
2
2
Travel and transportation of persons .......................
1
1
Rental payments to GSA ...........................................
2
2
Other services ............................................................
7
7
Purchases of goods and services from Government
accounts ................................................................
1
1
Equipment ................................................................. ................... ...................

13
2
1
2
7
1
1

99.0
99.0

Subtotal, direct obligations ..................................
Reimbursable obligations ..............................................

24
2

24
4

27
1

99.9

Total new obligations ................................................

Personnel Summary
Identification code 20–0173–0–1–751

Direct:
Total compensable workyears: Full-time equivalent
employment ...............................................................
Reimbursable:
2001 Total compensable workyears: Full-time equivalent
employment ...............................................................

1998 actual

1999 est.

2000 est.

1001

158

163

183

7 ...................

814

DEPARTMENTAL OFFICES—Continued
Federal Funds—Continued

THE BUDGET FOR FISCAL YEAR 2000
73.10
73.20
74.40

General and special funds—Continued
SALLIE MAE ASSESSMENTS

Total new obligations .................................................... ...................
8 ...................
Total outlays (gross) ...................................................... ...................
¥11 ...................
Unpaid obligations, end of year: Obligated balance,
end of year ................................................................
3 ................... ...................

Unavailable Collections (in millions of dollars)
1998 actual

Identification code 20–5407–0–2–808

Balance, start of year:
01.99 Balance, start of year ....................................................
Receipts:
02.01 Sallie Mae assessments ................................................
Appropriation:
05.01 Sallie Mae assessments ................................................
07.99 Total balance, end of year ............................................

1999 est.

86.93

2000 est.

................... ................... ...................
...................

...................
¥1
¥1
................... ................... ...................

Program and Financing (in millions of dollars)
1998 actual

Identification code 20–5407–0–2–808

1999 est.

2000 est.

Outlays (gross), detail:
Outlays from current balances ...................................... ...................

89.00
90.00

Net budget authority and outlays:
Budget authority ............................................................
8 ................... ...................
Outlays ........................................................................... ...................
11 ...................

These funds were requested by the President and provided
by the Congress in 1997 to support investigative efforts by
the Department of the Treasury against terrorism.
Credit accounts:
COMMUNITY DEVELOPMENT FINANCIAL INSTITUTIONS

Obligations by program activity:
00.01 Sallie Mae Assessment .................................................. ...................

10.00

21.40
22.00

Total obligations (object class 99.5) ........................ ...................

Budgetary resources available for obligation:
Unobligated balance available, start of year ...............
1 ................... ...................
New budget authority (gross) ........................................ ...................
1
1

23.90
23.95

Total budgetary resources available for obligation
1
Total new obligations .................................................... ...................

1
¥1

60.20

New budget authority (gross), detail:
Appropriation (special fund, definite) ........................... ...................

73.10

Change in unpaid obligations:
Total new obligations .................................................... ...................

89.00
90.00

Net budget authority and outlays:
Budget authority ............................................................ ...................
1
1
Outlays ........................................................................... ................... ................... ...................

The Secretary of Treasury is authorized by the 1997 Omnibus Consolidated Appropriations Act to collect from the Sallie
Mae Association an annual assessment of up to $800,000
to cover the expenses related to providing financial oversight
of the Association.
Personnel Summary
Identification code 20–5407–0–2–808

2001

1998 actual

Total compensable workyears: Full-time equivalent
employment ...............................................................

11 ...................

1999 est.

2000 est.

FUND PROGRAM ACCOUNT

øFor grants, loans, and technical assistance to qualifying community
development lenders, and administrative expenses of the Fund,¿ To
carry out the Community Development Banking and Financial Institutions Act of 1994, including services authorized by 5 U.S.C. 3109,
but at rates for individuals not to exceed the per diem rate equivalent
to the rate for ES–3, ø$80,000,000¿ $110,000,000, to remain available
until September 30, ø2000¿ 2001, of which ø$12,000,000¿ up to
$7,310,000 may be used for administrative expenses, $16,500,000 may
be used for the cost of direct loans, and up to $1,000,000 may be
used for administrative expenses to carry out the direct loan program:
Provided, That the cost of direct 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 ø$32,000,000¿ $53,140,000: Provided further, That not
more than ø$25,000,000¿ $34,230,000 of the funds made available
under this heading may be used øfor programs and activities authorized in¿ to carry out section 114 of the Community Development Banking and Financial Institutions: Provided further, That costs associated
with the training program under section 109 and the technical assistance program under section 108 shall not be considered to be administrative expenses.
In addition, to establish and carry out a microenterprise technical
assistance and capacity building grant program, $15,000,000, to remain available until September 30, 2001, of which up to $550,000
may be used for administrative expenses. (Departments of Veterans
Affairs and Housing and Urban Development, and Independent Agencies Appropriations Act, 1999.)
Note.—Of the amounts shown in 1999, $15 million was appropriated under the Omnibus Consolidated and
Emergency Supplemental Appropriations Act, 1999, Public Law 105–277.

Program and Financing (in millions of dollars)
Identification code 20–1881–0–1–451

COUNTERTERRORISM FUND

1998 actual

1999 est.

2000 est.

00.01
00.02

Obligations by program activity:
Atlanta bombing investigations .................................... ...................
International meeting counter-terrorism support .......... ...................

1 ...................
7 ...................

Obligations by program activity:
Direct loan subsidy ........................................................
3
Administrative expenses for direct loans ...................... ...................
General administrative expenses ...................................
5
Bank enterprise awards program ..................................
26
Financial assistance to Community Development
Finanicial Institutions (other than direct loans) ......
42
00.13 Training and technical assistance ................................
3

10.00

Total obligations (object class 25.2) ........................ ...................

8 ...................

10.00

Total new obligations ................................................

128

113

21.40
22.00

Budgetary resources available for obligation:
Unobligated balance available, start of year ............... ...................
8 ...................
New budget authority (gross) ........................................
8 ................... ...................

21.40
22.00

Budgetary resources available for obligation:
Unobligated balance available, start of year ...............
New budget authority (gross) ........................................

35
80

36
95

3
110

23.90
23.95
24.40

Total budgetary resources available for obligation
8
8 ...................
Total new obligations .................................................... ...................
¥8 ...................
Unobligated balance available, end of year .................
8 ................... ...................

23.90
23.95
24.40

Total budgetary resources available for obligation
Total new obligations ....................................................
Unobligated balance available, end of year .................

115
¥79
36

40.00

New budget authority (gross), detail:
Appropriation ..................................................................

110

Change in unpaid obligations:
Unpaid obligations, start of year: Obligated balance,
start of year ..............................................................

107

171

Program and Financing (in millions of dollars)
Identification code 20–0117–0–1–751

40.15

72.40

New budget authority (gross), detail:
Appropriation (emergency) .............................................
Change in unpaid obligations:
Unpaid obligations, start of year: Obligated balance,
start of year ..............................................................

1998 actual

1999 est.

2000 est.

8 ................... ...................

00.01
00.09
00.10
00.11
00.12

72.40
3

3 ...................

2
1
7
29

5
1
7
34

69
20

51
15

131
113
¥128
¥113
3 ...................

DEPARTMENTAL OFFICES—Continued
Federal Funds—Continued

DEPARTMENT OF THE TREASURY
73.10
73.20
74.40

79
¥39

128
¥64

113
¥75

107

171

209

Outlays (gross), detail:
86.93 Outlays from current balances ......................................

Net budget authority and outlays:
Budget authority ............................................................
Outlays ...........................................................................

80
39

95
64

110
75

89.00
90.00

Total new obligations ....................................................
Total outlays (gross) ......................................................
Unpaid obligations, end of year: Obligated balance,
end of year ................................................................

(in millions of dollars)

1998 actual
1999 est.
Enacted/requested:
Budget Authority .....................................................................
80
95
Outlays ....................................................................................
39
64
Legislative proposal, not subject to PAYGO:
Budget Authority ..................................................................... .................... ....................
Outlays .................................................................................... .................... ....................

Total:
Budget Authority .....................................................................
Outlays ....................................................................................

PERFORMANCE MEASURES
1998 Actual

Summary of Budget Authority and Outlays

80
39

95
64

2000 est.

110
75
15
5

Number of CDFIs receiving assistance (through the Core,
Intermediary, and Technical Assistance programs) ...............
Number of BEA awardees that provide financial or technical
assistance to CDFIs ................................................................
Number of institutions that receive technical assistance .........

1998 actual

1999 est.

2000 est.

113

125

135

79
71

80
75

85
80

1998 actual

Identification code 20–1881–0–1–451

1999 est.

2000 est.

11.1
12.1
23.1
25.2
41.0

Personnel compensation: Full-time permanent .............
2
Civilian personnel benefits ............................................ ...................
Rental payments to GSA ................................................
1
Other services ................................................................
1
Grants, subsidies, and contributions ............................
74

3
1
1
1
120

3
1
1
2
105

99.0
99.5

Subtotal, direct obligations ..................................
Below reporting threshold ..............................................

78
1

126
2

112
1

99.9

Total new obligations ................................................

128

113

Personnel Summary
Identification code 20–1881–0–1–451

Identification code 20–1881–0–1–451

1999 est.

Object Classification (in millions of dollars)

125
80

Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in
millions of dollars)

815

1001

Total compensable workyears: Full-time equivalent
employment ...............................................................

1998 actual

1999 est.

2000 est.

Direct loan levels supportable by subsidy budget authority:
1150 Direct loan levels ...........................................................

COMMUNITY DEVELOPMENT FINANCIAL INSTITUTIONS FUND PROGRAM
ACCOUNT

1159

(Proposed for later transmittal, not subject to PAYGO)

Total direct loan levels .............................................
Direct loan subsidy (in percent):
1320 Subsidy rate ...................................................................

35.25

40.65

31.05

1329

35.25

40.65

31.05

Total subsidy budget authority .................................
Direct loan subsidy outlays:
1340 Subsidy outlays ..............................................................

1349

Weighted average subsidy rate .................................
Direct loan subsidy budget authority:
1330 Subsidy budget authority ...............................................

1339

Total subsidy outlays ................................................

Administrative expense data:
3510 Budget authority ............................................................
1
3580 Outlays from balances ................................................... ...................

1
1

The Riegle Community Development and Regulatory Improvement Act of 1994 established the Community Development Financial Institutions (CDFI) Fund. The CDFI Fund
provides equity investments, grants, loans, and technical assistance to new and existing community development financial institutions (CDFIs) such as community development
banks, community development credit unions, community development loan and venture capital funds, and microenterprise loan funds. Funds provided by the CDFI Fund will
enhance the capacity of these institutions to finance economic
development, housing, and community development in distressed urban and rural communities. The CDFI Fund also
provides grants to insured depository institutions to facilitate
investment in CDFIs and increase community lending activities. In addition, the CDFI Fund operates a training program
to increase the capacity and expertise of CDFIs and other
members of the financial services industry to undertake community development finance activities. The Fund is seeking
reauthorization of its activities under the Community Development Banking and Financial Institutions Act.
The CDFI Fund helps to address the urgent problems of
declining economic and social infrastructure, loss of jobs, lack
of private enterprise, and deteriorating housing facing many
American communities today. Government investment and
technical assistance supplements private funds and expertise
to ensure that CDFIs are effective in restoring healthy economic development to these communities.

Program and Financing (in millions of dollars)
Identification code 20–1881–2–1–451

1998 actual

1999 est.

2000 est.

00.01
00.02

Obligations by program activity:
Administrative Expenses ................................................ ................... ...................
Grants to microenterprise intermediaries ...................... ................... ...................

1
14

10.00

Total new obligations ................................................ ................... ...................

22.00
23.95

Budgetary resources available for obligation:
New budget authority (gross) ........................................ ................... ...................
Total new obligations .................................................... ................... ...................

15
¥15

40.00

New budget authority (gross), detail:
Appropriation .................................................................. ................... ...................

73.10
73.20
74.40

Change in unpaid obligations:
Total new obligations .................................................... ................... ...................
Total outlays (gross) ...................................................... ................... ...................
Unpaid obligations, end of year: Obligated balance,
end of year ................................................................ ................... ...................

15
¥5
10

86.90

Outlays (gross), detail:
Outlays from new current authority .............................. ................... ...................

89.00
90.00

Net budget authority and outlays:
Budget authority ............................................................ ................... ...................
Outlays ........................................................................... ................... ...................

15
5

This proposal would authorize the Fund to establish a Program for Investment in Microentrepreneurs (PRIME). Under
the program, the Fund would provide technical assistance
grants to microenterprise intermediaries that assist low-income and disadvantaged entrepreneurs. The Administration
requests $15 million to carry out the activities authorized
by PRIME.
Object Classification (in millions of dollars)
Identification code 20–1881–2–1–451

1998 actual

1999 est.

2000 est.

11.1
41.0

Personnel compensation: Full-time permanent ............. ................... ...................
Grants, subsidies, and contributions ............................ ................... ...................

1
14

99.9

Total new obligations ................................................ ................... ...................

816

DEPARTMENTAL OFFICES—Continued
Federal Funds—Continued

THE BUDGET FOR FISCAL YEAR 2000

1210
1231

Cumulative balance of direct loans outstanding:
Outstanding, start of year .............................................
Disbursements: Direct loan disbursements ...................

4
1

5
5

10
9

1290

Outstanding, end of year ..........................................

Credit accounts—Continued
COMMUNITY DEVELOPMENT FINANCIAL INSTITUTIONS FUND PROGRAM
ACCOUNT—Continued
Personnel Summary
Identification code 20–1881–2–1–451

1001

1998 actual

1999 est.

Balance Sheet (in millions of dollars)

2000 est.

Total compensable workyears: Full-time equivalent
employment ............................................................... ................... ...................

1999 est.

4
–1

5
–3

10
–5

19
–10

Total assets ........................................
LIABILITIES:
2103 Federal liabilities: Debt ...........................

2999

Total liabilities ....................................
NET POSITION:
3100 Appropriated capital ................................

3999

Total net position ................................

4999

Program and Financing (in millions of dollars)
1998 actual

1998 actual

Total liabilities and net position ............

Identification code 20–4088–0–3–451

ASSETS:
Investments in US securities:
1106
Federal assets: Receivables, net ........
Net value of assets related to post–
1991 direct loans receivable:
1401
Direct loans receivable, gross ............
1405
Allowance for subsidy cost (–) ...........

COMMUNITY DEVELOPMENT FINANCIAL INSTITUTIONS FUND DIRECT
LOAN FINANCING ACCOUNT

Identification code 20–4088–0–3–451

1997 actual

1999

2000 est.

1499
Obligations by program activity:
00.01 Direct loans ....................................................................

2000 est.

10.00

Net present value of assets related
to direct loans ...........................

1999 est.

Total new obligations ................................................

Budgetary resources available for obligation:
22.00 New financing authority (gross) ....................................
23.95 Total new obligations ....................................................

6
¥7

New financing authority (gross), detail:
Authority to borrow (indefinite) .....................................
4
Spending authority from offsetting collections:
68.00
Offsetting collections (cash) .....................................
1
68.10
Change in receivables from program accounts .......
1
68.47
Portion applied to debt reduction ............................. ...................

5
¥5

67.15

68.90

16
¥16

2
2
¥2

5
5
¥5

DEPARTMENT

Spending authority from offsetting collections
(total) ................................................................

Total new financing authority (gross) ......................

OF THE

TREASURY FORFEITURE FUND

5
16

Unavailable Collections (in millions of dollars)
70.00

Identification code 20–5697–0–2–751

Change in unpaid obligations:
Unpaid obligations, start of year:
72.40
Obligated balance, start of year ...............................
72.95
Receivables from program account ..........................

2
3

5
4

2
6

5
7
¥3

9
5
¥6

8
16
¥11

74.40
74.95

Total unpaid obligations, start of year ................
Total new obligations ....................................................
Total financing disbursements (gross) .........................
Unpaid obligations, end of year:
Obligated balance, end of year ................................
Receivables from program account ..........................

5
4

2
6

2
11

74.99
87.00

Total unpaid obligations, end of year ..................
Total financing disbursements (gross) .........................

9
3

8
6

13
11

72.99
73.10
73.20

Offsets:
Against gross financing authority and financing disbursements:
88.00
Offsetting collections (cash) from: Federal sources
88.95 Change in receivables from program accounts ............

1998 actual

1999 est.

2000 est.

Balance, start of year:
Balance, start of year ....................................................
Receipts:
02.01 Forfeited cash and proceeds from the sale of forfeited
property ......................................................................
02.02 Earnings on investments ...............................................

274
21

215
10

178
10

02.99

Total receipts .............................................................

295

225

188

Total: Balances and collections ....................................
Appropriation:
05.01 Department of the Treasury forfeiture fund ..................
07.99 Total balance, end of year ............................................

379

309

264

¥295
84

¥233
76

¥190
74

01.99

04.00

Program and Financing (in millions of dollars)
¥1
¥1

¥2
¥2

¥5
¥5

Identification code 20–5697–0–2–751

1998 actual

1999 est.

2000 est.

00.01

Obligations by program activity:
Asset Forfeiture Fund .....................................................

339

223

321

6
6

10.00

Total new obligations ................................................

339

223

321

As required by the Federal Credit Reform Act of 1990,
this non-budgetary account records all cash flows to and from
the Government resulting from direct loans obligated in 1992
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.

21.40
22.00
22.10

204
295

166
233

176
190

23.90
23.95
24.40

Total budgetary resources available for obligation
Total new obligations ....................................................
Unobligated balance available, end of year .................

505
¥339
166

399
¥223
176

366
¥321
45

Status of Direct Loans (in millions of dollars)

60.25

New budget authority (gross), detail:
Appropriation (special fund, indefinite) ........................

295

233

190

Net financing authority and financing disbursements:
89.00 Financing authority ........................................................
90.00 Financing disbursements ...............................................

Identification code 20–4088–0–3–451

4
1

1998 actual

Position with respect to appropriations act limitation
on obligations:
1111 Limitation on direct loans .............................................
32
1112 Unobligated direct loan limitation ................................
¥25
1113 Unobligated limitation carried forward ......................... ...................
1150

Total direct loan obligations .....................................

1
4

1999 est.

2000 est.

Change in unpaid obligations:
Unpaid obligations, start of year: Obligated balance,
start of year ..............................................................
73.10 Total new obligations ....................................................
73.20 Total outlays (gross) ......................................................
73.45 Adjustments in unexpired accounts ..............................
74.40 Unpaid obligations, end of year: Obligated balance,
end of year ................................................................

6 ................... ...................

72.40

32
¥34
7

53
¥69
32

141
201
161
339
223
321
¥274
¥263
¥258
¥6 ................... ...................
201

161

224

DEPARTMENTAL OFFICES—Continued
Federal Funds—Continued

DEPARTMENT OF THE TREASURY

86.97
86.98

Outlays (gross), detail:
Outlays from new permanent authority .........................
Outlays from permanent balances ................................

192
82

176
87

171
87

87.00

Total outlays (gross) .................................................

274

263

258

Net budget authority and outlays:
89.00 Budget authority ............................................................
90.00 Outlays ...........................................................................
Memorandum (non-add) entries:
Total investments, start of year: U.S. securities: Par
value ..........................................................................
92.02 Total investments, end of year: U.S. securities: Par
value ..........................................................................

295
274

233
263

89.00
90.00

Net budget authority and outlays:
Budget authority ............................................................
63
Outlays ........................................................................... ...................

63
26

63
231

150

154

PERFORMANCE AND WORKLOAD MEASURES
2000 est.

350
278

Object Classification (in millions of dollars)
1998 actual

1999 est.

63
168
231

Public Law 102–393 authorized the establishment of the
Treasury Forfeiture Fund. This fund replaced the Customs
Forfeiture Fund. It is available to pay or reimburse certain
costs and expenses related to seizures and forfeitures that
occur pursuant to the Treasury Department’s law enforcement
activities. The Coast Guard also participates in the program.
The Fund supports Treasury’s Law Enforcement Mission
and associated goals by providing funds to participating law
enforcement bureaus. The following performance measurements are provided in compliance with the Government Performance and Results Act of 1993 (GPRA).

Identification code 20–5697–0–2–751

Outlays (gross), detail:
Outlays from new permanent authority ......................... ................... ...................
Outlays from permanent balances ................................ ...................
26
26

248

379
293

231
¥231

Total outlays (gross) ................................................. ...................

150

421
308

26
¥26

87.00

248

1999 est.

Change in unpaid obligations:
Total new obligations .................................................... ...................
Total outlays (gross) ...................................................... ...................

190
258

262

1998 actual

73.10
73.20

86.97
86.98

92.01

Days between the forfeiture of real property and the sale of
the property .............................................................................
Days required to process equitable sharing payments ..............

817

2000 est.

25.2
41.0
44.0

Other services ................................................................
Grants, subsidies, and contributions ............................
Refunds ..........................................................................

237
94
8

147
71
5

147
165
9

99.9

Total new obligations ................................................

339

223

Matching funds in primaries.—Upon certification by the
Federal Election Commission, every candidate eligible to receive payments is entitled to an amount equal to the contributions each has received on or after the beginning of the calendar year immediately preceding the election year.
Nominating conventions of parties.—Upon certification by
the Commission, payments may be made to the national committee of a major party or a minor party which elects to
receive its entitlement. The total of such payments will be
limited to the amount in the account at the time of payment.
The national committee of each party may receive payments
beginning on July 1 of the year immediately preceding the
calendar year in which a presidential nominating convention
of the political party is held. The two major parties will receive $4 million each, plus a cost-of-living increase.
Candidates for general elections.—The eligible candidates
of each major party in a presidential election will be entitled
to equal payments in an amount which, in the aggregate,
shall not exceed $20 million each, plus a cost-of-living increase.
Also, provision is made for new parties, minor parties and
candidates, who may receive in excess of 5 percent of the
popular vote and therefore be entitled to reimbursement of
qualified campaign expenditures.

321

Public enterprise funds:
EXCHANGE STABILIZATION FUND
PRESIDENTIAL ELECTION CAMPAIGN FUND

Program and Financing (in millions of dollars)

Unavailable Collections (in millions of dollars)
Identification code 20–5081–0–2–808

1998 actual

Identification code 20–4444–0–3–155
1999 est.

2000 est.

Balance, start of year:
01.99 Balance, start of year .................................................... ................... ................... ...................
Receipts:
02.01 Presidential Election Campaign Fund ...........................
63
63
63
Appropriation:
05.01 Presidential election campaign fund ............................
¥63
¥63
¥63
07.99 Total balance, end of year ............................................ ................... ................... ...................

21.99
22.00
22.10

Program and Financing (in millions of dollars)
Identification code 20–5081–0–2–808

00.01
00.02
00.03

1998 actual

Budgetary resources available for obligation:
Unobligated balance available, start of year:
21.40
Unobligated balance available, start of year (Special Drawing Right) ..............................................
21.40
Unobligated balance available, start of year (Fund
Balance) ................................................................
21.40
Unobligated balance available, start of year (US
Securities) .............................................................

1999 est.

Obligations by program activity:
Matching funds in primaries ......................................... ................... ...................
Nominating conventions for parties .............................. ...................
26
General elections ........................................................... ................... ...................

2000 est.

23.90
89
1
141

24.40
24.40

10.00

Total obligations (object class 41.0) ........................ ...................

231
24.40

21.40
22.00
23.90
23.95
24.40

60.25

Budgetary resources available for obligation:
Unobligated balance available, start of year ...............
New budget authority (gross) ........................................

68
63

Total budgetary resources available for obligation
131
Total new obligations .................................................... ...................
Unobligated balance available, end of year .................
131
New budget authority (gross), detail:
Appropriation (special fund, indefinite) ........................

131
63

1998 actual

1999 est.

2000 est.

9,997

10,106

10,849

¥2,099

¥1,480

¥1,846

15,460

15,981

16,858

Total unobligated balance, start of year ..................
New budget authority (gross) ........................................
Resources available from recoveries of prior year obligations .......................................................................

23,358
1,266

24,607
1,254

25,861
1,312

Total budgetary resources available for obligation
Unobligated balance available, end of year:
Unobligated balance available, end of year (Special
Drawing Rights) ....................................................
Unobligated balance available, end of year (Fund
Balance) ................................................................
Unobligated balance available, end of year (US
Securities) .............................................................

24,607

25,861

27,173

10,106

10,849

11,621

¥1,480

¥1,846

¥1,576

15,981

16,858

17,128

¥17 ................... ...................

168
63

24.99

Total unobligated balance, end of year ....................

24,607

25,861

27,173

194
231
¥26
¥231
168 ...................

68.00

New budget authority (gross), detail:
Spending authority from offsetting collections (gross):
Offsetting collections (cash) .....................................

1,266

1,254

1,312

Change in unpaid obligations:
Unpaid obligations, start of year: Obligated balance,
start of year ..............................................................

15,827

15,844

72.40

818

DEPARTMENTAL OFFICES—Continued
Federal Funds—Continued

THE BUDGET FOR FISCAL YEAR 2000

Public enterprise funds—Continued
1201
1206
1801

EXCHANGE STABILIZATION FUND—Continued
Program and Financing (in millions of dollars)—Continued

73.45
74.40

Adjustments in unexpired accounts ..............................
Unpaid obligations, end of year: Obligated balance,
end of year ................................................................

Offsets:
Against gross budget authority and outlays:
Offsetting collections (cash) from:
88.20
Interest on U.S. securities ....................................
Non-Federal sources:
88.40
Special drawing rights holdings ......................
88.40
Net gain on exchange transactions .................
88.90

Total, offsetting collections (cash) ..................

89.00
90.00

Net budget authority and outlays:
Budget authority ............................................................
Outlays ...........................................................................

14,541
104

14,525
119

15,009
122

2000 est.

17 ................... ...................
15,844

15,844

¥861

¥878
¥143
¥233
¥1,254

¥1,312

10,849

11,621

40,734

42,591

43,882

15,936

15,967

16,570

16,549

2999

Total liabilities ....................................
NET POSITION:
3200 Invested capital .......................................
3300 Cumulative results of operations ............

15,936

15,967

16,570

16,549

200
23,970

200
24,567

200
25,821

200
27,133

Total net position ................................

24,170

24,767

26,021

27,333

Total liabilities and net position ............

40,106

40,734

42,591

43,882

¥173
¥247

¥1,236

10,106

40,106

1999

¥892

¥155
¥220

9,997

Total assets ........................................
LIABILITIES:
2207 Non-Federal liabilities: Other ..................

4999

1999 est.

Intragovernmental funds:
WORKING CAPITAL FUND

30 ................... ...................
¥1,236
¥1,254
¥1,312

Program and Financing (in millions of dollars)
Identification code 20–4501–0–4–803

Memorandum (non-add) entries:
92.01 Total investments, start of year: U.S. securities: Par
value ..........................................................................
92.02 Total investments, end of year: U.S. securities: Par
value ..........................................................................

14,762
120

3999

1998 actual

Identification code 20–4444–0–3–155

Non-Federal assets:
Foreign Currency Investments ............
Receivables, net ..................................
Other Federal assets: Cash and other
monetary assets ..................................

1998 actual

1999 est.

2000 est.

15,981

16,858

15,981

16,858

Identification code 20–4444–0–3–155

1997 actual

1998 actual

1999 est.

2000 est.

0101
0102

Revenue ...................................................
Expense ....................................................

–584
..................

596
..................

1,254
..................

1,312
..................

0109

Net income or loss (–) ............................

–584

596

1,254

1,312

Balance Sheet (in millions of dollars)

ASSETS:
Federal assets:
Investments in US securities:
1102
Treasury securities, par ..................
1106
Receivables, net .............................

15,460
4

299
7

329
9

296
9

Total new obligations ................................................

306

338

305

22.00
22.10

Budgetary resources available for obligation:
New budget authority (gross) ........................................
Resources available from recoveries of prior year obligations .......................................................................

294

338

305

1998 actual

15,981
3

23.90
23.95

12 ................... ...................

Total budgetary resources available for obligation
Total new obligations ....................................................

306
¥306

338
¥338

305
¥305

New budget authority (gross), detail:
Spending authority from offsetting collections:
68.00
Offsetting collections (cash) .....................................
68.10
From Federal sources: Change in receivables and
unpaid, unfilled orders .........................................

191

338

305

68.90

Spending authority from offsetting collections
(total) ................................................................

103 ................... ...................
294

338

305

152

237

173

222
410
410
306
338
305
¥107
¥338
¥305
¥12 ................... ...................
237

237

173

74.99

Total unpaid obligations, end of year ..................

410

86.97

Statement of Operations (in millions of dollars)

1997 actual

Obligations by program activity:
Working Capital Fund ....................................................
Administrative Overhead ................................................

17,128

The Secretary of the Treasury is authorized to deal in gold
and foreign exchange and other instruments of credit and
securities as deemed necessary, consistent with U.S. obligations in the International Monetary Fund (IMF), regarding
orderly exchange arrangements. An Exchange Stabilization
Fund, with a capital of $200 million, is authorized by law
for this purpose (31 U.S.C. 5302). All earnings and interest
accruing to this fund are available for the purposes thereof.
Transactions in special drawing rights (SDR’s) and U.S. holdings of SDR’s are administered by the fund. U.S. drawings
from the IMF are also advanced to the fund.
The principal sources of the fund’s income have been profits
on foreign exchange transactions, interest on foreign exchange
swap transactions, and on investments held by the fund, including interest earned on fund holdings of U.S. Government
securities.
The amounts reflected in the 1999 and 2000 estimates entail only projected net interest earnings on Exchange Stabilization Fund (ESF) assets. The estimates are subject to
considerable variance, as the amount and composition of assets can change dramatically, as well as interest rates applied
to investments. In addition, exchange rate fluctuations can
cause the dollar value of income received on foreign currency
and SDR investments to fluctuate. Moreover, estimates make
no attempt to forecast valuation gains or losses on SDR holdings or realized gains or losses on foreign currency holdings.
As required by Public Law 95–612, the fund no longer is
used to meet the administrative expenses.

Identification code 20–4444–0–3–155

09.10
09.11
10.00

15,460

Outlays (gross), detail:
Outlays from new permanent authority .........................

107

338

305

¥191

¥338

¥305

89.00
90.00
1999 est.

16,858
2

¥103 ................... ...................

2000 est.

17,128
2

Certain central services in the Department of the Treasury,
including telecommunications, printing, reproduction, computer support/usage, personnel/payroll, automated financial
management systems, training, centralized short-term man-

DEPARTMENTAL OFFICES—Continued
Trust Funds

DEPARTMENT OF THE TREASURY

agement assistance, procurement information, information
technology services, and printing procurement services, are
provided on a reimbursable basis. Transactions are entered
into with other Treasury appropriation accounts at rates
which will recover the fund’s operating expenses, including
accrual of annual leave and depreciation of equipment. This
presentation includes the Digital Telecommunications System
(DTS), Department of Treasury Telecommunication Systems
(DOTTS), Wireless/Radio Service Support (WRSS), the Treasury Communications System (TCS), and the Emergency Access Demonstration Project.
Object Classification (in millions of dollars)
1998 actual

Identification code 20–4501–0–4–803

11.1
12.1
21.0
23.1
23.3
24.0
25.1
25.2
25.3

1999 est.

2000 est.

26.0
31.0

Personnel compensation: Full-time permanent .............
16
20
22
Civilian personnel benefits ............................................
3
5
4
Travel and transportation of persons ............................ ...................
1
1
Rental payments to GSA ................................................
3
1
1
Communications, utilities, and miscellaneous charges
49
49
52
Printing and reproduction ..............................................
1 ................... ...................
Advisory and assistance services ..................................
3
1
1
Other services ................................................................
175
149
162
Purchases of goods and services from Government
accounts ....................................................................
1
23
23
Supplies and materials .................................................
1
1
1
Equipment ......................................................................
54
87
38

99.0
99.5

Subtotal, reimbursable obligations ......................
306
Below reporting threshold .............................................. ...................

99.9

Total new obligations ................................................

306

337
305
1 ...................
338

305

74.99

Total unpaid obligations, end of year ..................

86.97
86.98

Outlays (gross), detail:
Outlays from new permanent authority .........................
Outlays from permanent balances ................................

64
6

86
14

87
19

87.00

Total outlays (gross) .................................................

100

106

¥73

¥104

¥110

¥14

¥10

89.00
90.00

2001

Total compensable workyears: Full-time equivalent
employment ...............................................................

Object Classification (in millions of dollars)
1998 actual

1999 est.

2000 est.

TREASURY FRANCHISE FUND
Program and Financing (in millions of dollars)

99.9

Obligations by program activity:
10.00 Total new obligations ....................................................

251

1998 actual

311

1999 est.

110

311

23.90
23.95
24.40

Total budgetary resources available for obligation
Total new obligations ....................................................
Unobligated balance available, end of year .................

Total new obligations ................................................

2000 est.

17
8
1
2
80
2
110

19
9
1
2
82
3
116

Personnel Summary
1998 actual

Identification code 20–4560–0–4–803

2001
21.40
22.00
22.22

1999 est.

Personnel compensation: Full-time permanent .............
8
Civilian personnel benefits ............................................
2
Travel and transportation of persons ............................ ...................
Communications, utilities, and miscellaneous charges
2
Other services ................................................................
66
Equipment ......................................................................
1

2000 est.

116

1998 actual

Identification code 20–4560–0–4–803

11.1
12.1
21.0
23.3
25.2
31.0

Identification code 20–4560–0–4–803

Department of Treasury was chosen as a pilot Franchise
Fund under P.L. 103–356, the Government Management and
Reform Act of 1994. Begun in 1997, financial and administrative services included in the Franchise Fund (Fund) are financed on a fee-for-service basis. Treasury’s Fund is a revolving fund used to supply financial and administrative services
on the basis of services supplied. For 2000, service activities
are expected to have billings of $120 million and employ
437 people.
Activities included in the Fund are financial training, accounting cross-servicing, and various administrative support
services. The Fund concept is intended to increase competition
for government and financial administrative services, resulting in lower costs and higher quality.

Personnel Summary
Identification code 20–4501–0–4–803

819

Total compensable workyears: Full-time equivalent
employment ...............................................................

1999 est.

120

431

2000 est.

437

6
15
19
87
114
120
1 ................... ...................
94
¥79
15

129
¥110
19

139
¥116
23

Trust Funds
VIOLENT CRIME REDUCTION PROGRAMS
(INCLUDING TRANSFER OF FUNDS)

104

110

114

120

Change in unpaid obligations:
Unpaid obligations, start of year:
72.40
Obligated balance, start of year ............................... ...................
72.95
From Federal sources: Receivables and unpaid, unfilled orders ........................................................... ...................

¥4

¥5

10
110
¥100

19
116
¥106

¥5

68.90

72.99
73.10
73.20
74.40
74.95

Spending authority from offsetting collections
(total) ................................................................

Total unpaid obligations, start of year ................ ...................
Total new obligations ....................................................
79
Total outlays (gross) ......................................................
¥70
Unpaid obligations, end of year:
Obligated balance, end of year ................................
¥4
From Federal sources: Receivables and unpaid, unfilled orders ...........................................................
14

For activities authorized by Public Law 103–322, to remain available until expended, which shall be derived from the Violent Crime
Reduction Trust Fund, as follows:
(1) As authorized by section 190001(e), ø$119,000,000¿
$122,127,000; of which $3,000,000 shall be available to the Bureau
of Alcohol, Tobacco and Firearms for administering the Gang Resistance Education and Training program; of which ø$1,400,000¿
$1,263,000 shall be available to the Financial Crimes Enforcement
Network; of which ø$22,628,000¿ $3,196,000 shall be available to
the United States Secret Serviceø, including $6,700,000 for vehicle
replacement, $5,000,000 for investigations of counterfeiting,
$7,732,000 for the 2000 candidate/nominee protection program, and
$3,196,000¿ for forensic and related support of investigations of
missing and exploited children, of which $1,196,000 shall be available as a grant for activities related to the investigations of exploited children and shall remain available until expended; of which
ø$65,472,000¿ $65,000,000 shall be available for the United States
Customs Serviceø, including $54,000,000 for narcotics detection
technology, $9,500,000 for the passenger processing initiative,
$972,000 for construction of canopies for inspection of outbound

820

DEPARTMENTAL OFFICES—Continued
Trust Funds—Continued

THE BUDGET FOR FISCAL YEAR 2000
86.98

Intragovernmental funds—Continued
VIOLENT CRIME REDUCTION PROGRAMS—Continued

87.00

(INCLUDING TRANSFER OF FUNDS)—Continued

vehicles along the Southwest border, and $1,000,000 for technology
investments related to the Cyber-Smuggling Center; of which
$2,500,000 shall be available to the Office of National Drug Control
Policy, including $1,000,000 for Model State Drug Law Conferences,
and $1,500,000 to expand the Milwaukee, Wisconsin High Intensity
Drug Trafficking Area¿; and of which ø$24,000,000¿ $49,716,000
shall be available for Interagency Crime and Drug Enforcement;
(2) As authorized by section 32401, ø$13,000,000¿ $10,000,000
to the Bureau of Alcohol, Tobacco and Firearms for disbursement
through grants, cooperative agreements, or contracts to local governments for Gang Resistance Education and Training: Provided,
That notwithstanding sections 32401 and 310001, such funds shall
be allocated to State and local law enforcement and prevention
organizations. (Treasury Department Appropriations Act, 1999, as
included in Public Law 105–277, section 101(h).)
Program and Financing (in millions of dollars)
Identification code 20–8526–0–1–751

1998 actual

1999 est.

2000 est.

Obligations by program activity:
Direct program:
00.01
Departmental Offices ................................................
2 ................... ...................
00.02
Financial crimes enforcement network (FinCEN) ......
1
2
2
00.03
Federal Law Enforcement Training Center ................
1
1 ...................
00.04
Bureau of Alcohol, Tobacco and Firearms ................
31
18
13
00.05
Customs Service ........................................................
44
76
65
00.06
Secret Service ............................................................
18
24
3
00.07
Interagency crime and drug enforcement ................. ...................
22
45
01.00
09.01

Subtotal, Direct Programs .........................................
Reimbursable program, Customs Service .....................

10.00

Total new obligations ................................................

Budgetary resources available for obligation:
21.40 Unobligated balance available, start of year ...............
22.00 New budget authority (gross) ........................................
22.10 Resources available from recoveries of prior year obligations .......................................................................
23.90
23.95
24.40

Total budgetary resources available for obligation
Total new obligations ....................................................
Unobligated balance available, end of year .................

97
143
128
11 ................... ...................
108

143

128

17
120

32
129

18
132

2 ................... ...................
139
¥108
32

New budget authority (gross), detail:
Current:
42.00
Transferred from other accounts ..............................
109
Permanent:
Spending authority from offsetting collections:
68.00
Offsetting collections (cash) ................................ ...................
68.10
From Federal sources: Change in receivables
and unpaid, unfilled orders .............................
11
68.90
70.00

Spending authority from offsetting collections
(total) ...........................................................
Total new budget authority (gross) ..........................

74.40
74.95
74.99

86.90
86.93

Total unpaid obligations, start of year ................
Total new obligations ....................................................
Total outlays (gross) ......................................................
Adjustments in unexpired accounts ..............................
Unpaid obligations, end of year:
Obligated balance, end of year ................................
From Federal sources: Receivables and unpaid, unfilled orders ...........................................................
Total unpaid obligations, end of year ..................
Outlays (gross), detail:
Outlays from new current authority ..............................
Outlays from current balances ......................................

150
¥128
22

129

132

11 ...................

Total outlays (gross) .................................................

Offsets:
Against gross budget authority and outlays:
88.00
Offsetting collections (cash) from: Federal sources ...................
88.95 From Federal sources: Change in receivables and
unpaid, unfilled orders ..............................................
¥11

89.00
90.00

Net budget authority and outlays:
Budget authority ............................................................
Outlays ...........................................................................

109
70

1998 actual

Identification code 20–8526–0–1–751

11.1
11.5
11.9
12.1
21.0
22.0
23.3
24.0
25.1
25.2
25.3
25.4
26.0
31.0
41.0

Direct obligations:
Personnel compensation:
Full-time permanent .............................................
Other personnel compensation .............................

99.9

Total new obligations ................................................

132

11 ................... ...................
87

36
34

129
135

132
131

1999 est.

2000 est.

97
143
128
11 ................... ...................
108

143

128

1998 actual

1001

Total compensable workyears: Full-time equivalent
employment ...............................................................

186

1999 est.

2000 est.

11 ...................

52
87
84
108
143
128
¥70
¥146
¥131
¥2 ................... ...................
76

11 ...................

Personnel Summary
Identification code 20–8526–0–1–751

¥11 ...................

Total personnel compensation .........................
6
3
2
Civilian personnel benefits .......................................
5
2 ...................
Travel and transportation of persons .......................
2
5
5
Transportation of things ...........................................
1 ...................
1
Communications, utilities, and miscellaneous
charges .................................................................
2
1
25
Printing and reproduction .........................................
1 ...................
1
Advisory and assistance services ............................. ...................
1
2
Other services ............................................................
25
51
24
Purchases of goods and services from Government
accounts ................................................................ ...................
3
48
Operation and maintenance of facilities .................. ...................
5
5
Supplies and materials .............................................
1
3
3
Equipment .................................................................
53
69
11
Grants, subsidies, and contributions ........................
1 ...................
1

11 ................... ...................

131

5
3
2
1 ................... ...................

Subtotal, direct obligations ..................................
Reimbursable obligations ..............................................

129

146

Object Classification (in millions of dollars)

99.0
99.0

120

11 ...................

Amounts for the Department of the Treasury’s portion of
Crime Control Programs are derived from transfers from the
Violent Crime Reduction Trust Fund (VCRTF) as authorized
by the Crime Control and Law Enforcement Act of 1994.
In 2000, the President has proposed continued funding for
the Bureau of Alcohol, Tobacco and Firearms (ATF) Gang
Resistance Education and Training Program (GREAT) program—a vital and successful part of the fight against youth
gangs.
The President has also proposed funding additional technology and equipment to help the United States Customs
Service fight the importation of illegal narcotics, the Secret
Service’s further efforts to aid in the location of missing children, anti-money laundering efforts of the Financial Crimes
Enforcement Network and Interagency Crime and Drug Enforcement.

¥11 ...................

Change in unpaid obligations:
Unpaid obligations, start of year:
72.40
Obligated balance, start of year ...............................
52
72.95
From Federal sources: Receivables and unpaid, unfilled orders ........................................................... ...................
72.99
73.10
73.20
73.45

161
¥143
18

Outlays from permanent balances ................................ ...................

68
67

70
61

FEDERAL LAW ENFORCEMENT TRAINING
CENTER
Federal Funds
General and special funds:
SALARIES

AND

EXPENSES

For necessary expenses of the Federal Law Enforcement Training
Center, as a bureau of the Department of the Treasury, including
materials and support costs of Federal law enforcement basic training; purchase (not to exceed 52 for police-type use, without regard

FEDERAL LAW ENFORCEMENT TRAINING CENTER—Continued
Federal Funds—Continued

DEPARTMENT OF THE TREASURY
to the general purchase price limitation) and hire of passenger motor
vehicles; for expenses for student athletic and related activities; uniforms without regard to the general purchase price limitation for
the current fiscal year; the conducting of and participating in firearms
matches and presentation of awards; for public awareness and enhancing community support of law enforcement training; not to exceed $9,500 for official reception and representation expenses; room
and board for student interns; and services as authorized by 5 U.S.C.
3109; ø$71,923,000¿ $86,846,000, of which up to $13,843,000 for materials and support costs of Federal law enforcement basic training
shall remain available until September 30, ø2001¿ 2002: Provided,
That the Center is authorized to accept and use gifts of property,
both real and personal, and to accept services, for authorized purposes, including funding of a gift of intrinsic value which shall be
awarded annually by the Director of the Center to the outstanding
student who graduated from a basic training program at the Center
during the previous fiscal year, which shall be funded only by gifts
received through the Center’s gift authority: Provided further, That
notwithstanding any other provision of law, students attending training at any Federal Law Enforcement Training Center site shall reside
in on-Center or Center-provided housing, insofar as available and
in accordance with Center policy: Provided further, That funds appropriated in this account shall be available, at the discretion of the
Director, for the following: training United States Postal Service law
enforcement personnel and Postal police officers; State and local government law enforcement training on a space-available basis; training
of foreign law enforcement officials on a space-available basis with
reimbursement of actual costs to this appropriation, except that reimbursement may be waived by the Secretary for law enforcement training activities in foreign countries undertaken pursuant to section
801 of the Antiterrorism and Effective Death Penalty Act of 1996,
Public Law 104–32; training of private sector security officials on
a space-available basis with reimbursement of actual costs to this
appropriation; and travel expenses of non-Federal personnel to attend
course development meetings and training sponsored by the Center:
Provided further, That the Center is authorized to obligate funds
in anticipation of reimbursements from agencies receiving training
sponsored by the Federal Law Enforcement Training Center, except
that total obligations at the end of the fiscal year shall not exceed
total budgetary resources available at the end of the fiscal year:
Provided further, That the Federal Law Enforcement Training Center
is authorized to provide training for the Gang Resistance Education
and Training program to Federal and non-Federal personnel at any
facility in partnership with the Bureau of Alcohol, Tobacco and Firearms: Provided further, That the Federal Law Enforcement Training
Center is authorized to provide short-term medical services for students undergoing training at the Center. (Treasury Department Appropriations Act, 1999, as included in Public Law 105–277, section
101(h).)
øFor an additional amount for ‘‘Salaries and Expenses’’, $3,548,000,
to remain available until expended: Provided, That the entire amount
is designated by the Congress as an emergency requirement pursuant
to section 251(b)(2)(A) of the Balanced Budget and Emergency Deficit
Control Act of 1985, as amended.¿ (Omnibus Consolidated and Emergency Supplemental Appropriations Act, 1999, Public Law 105–277,
Division B, Title II, chapter 7.)
Program and Financing (in millions of dollars)
Identification code 20–0104–0–1–751

1998 actual

1999 est.

2000 est.

Obligations by program activity:
Direct program:
00.01
Law enforcement training .........................................
00.02
Plant operations ........................................................
09.01 Reimbursable program ..................................................

44
20
32

60
21
32

113

121

Total new budget authority (gross) ..........................

107

119

15
96
¥96
¥3

70.00

72.40

Total new obligations ................................................

Total budgetary resources available for obligation
Total new obligations ....................................................
Unobligated balance available, end of year .................

55
66
8 ...................
32
32

75
9
32

87.00

Total outlays (gross) .................................................

100

115

Offsets:
Against gross budget authority and outlays:
88.00
Offsetting collections (cash) from: Federal sources

¥32

Net budget authority and outlays:
Budget authority ............................................................
Outlays ...........................................................................

65
63

75
68

87
83

89.00
90.00

The Federal Law Enforcement Training Center provides
the necessary facilities, equipment, and support services for
conducting recruit, advanced, specialized, and refresher training for Federal law enforcement personnel. Center personnel
conduct the instructional programs for the basic recruit and
some of the advanced training. This appropriation is for operating expenses of the Center, for research in law enforcement
training methods, and curriculum content. In addition, the
Center has a reimbursable program to accommodate the
training requirements of various Federal agencies. As funds
are available, law enforcement training is provided to certain
State, local, and foreign law enforcement personnel on a
space-available basis.
PERFORMANCE MEASURES BY BUDGET ACTIVITY
1998 actual

Law Enforcement Training:
Student Quality of Training Survey—Achieve an 80% rating
on the Student quality of Training Survey.
Basic Training .........................................................................
Advanced Training ..................................................................
Student-Weeks Trained—Conduct 100% of actual Basic
actual Basic Training Requested.
Basic Training .........................................................................
Variable Unit Cost Per Basic Student—Week of Training
Funded ................................................................................
Conduct FLETC Personnel Input Forums ................................
Plant Operations:
Student Quality of Training Survey—Achieve an 80% rating
on the Student Quality of Services Survey.
Basic Training .........................................................................
Advanced Training ..................................................................

1999 est.

2000 est.

80%
80%

100%

$137
(1)

$151
4

$142
4

80%
80%

Measure.

Object Classification (in millions of dollars)
Identification code 20–0104–0–1–751

3
119

11.1
11.8

1 ...................

105
¥96
9

117
122
¥113
¥121
3 ...................

11.9
12.1
21.0
22.0
23.3

9
107

1 New

5
97

12
24
113
121
¥100
¥115
¥1 ...................

86.90
86.93
86.97

62
27
32

10.00

821

Direct obligations:
Personnel compensation:
Full-time permanent .............................................
Special personal services payments ....................
Total personnel compensation .........................
Civilian personnel benefits .......................................
Travel and transportation of persons .......................
Transportation of things ...........................................
Communications, utilities, and miscellaneous
charges .................................................................

1998 actual

1999 est.

2000 est.

26
1

31
1

33
1

27
8
2
1

32
11
3
1

34
12
3
2

822

FEDERAL LAW ENFORCEMENT TRAINING CENTER—Continued
Federal Funds—Continued

THE BUDGET FOR FISCAL YEAR 2000

General and special funds—Continued
SALARIES

AND

EXPENSES—Continued

Object Classification (in millions of dollars)—Continued
1998 actual

Identification code 20–0104–0–1–751

1999 est.

2000 est.

24.0
25.2
26.0
31.0

Printing and reproduction .........................................
Other services ............................................................
Supplies and materials .............................................
Equipment .................................................................

1
13
5
5

1
17
9
4

1
17
10
6

99.0
99.0

Subtotal, direct obligations ..................................
Reimbursable obligations ..............................................

64
32

81
32

89
32

99.9

Total new obligations ................................................

113

121

Personnel Summary
Identification code 20–0104–0–1–751

1998 actual

1999 est.

2000 est.

1001

481

562

572

This includes funding for the Facilities Master Plan, Minor
Construction and Maintenance, Firearms Environmental Restoration and Reconstruction, Environmental Compliance, and
installation of Fiber Optics. The Master Plan provides the
long range blueprint for expansion of facilities to meet the
training requirements of the over 70 participating agencies.
Minor construction and maintenance provides alterations and
maintenance funding for approximately 300 buildings at two
locations (Glynco, Georgia and Artesia, New Mexico). The
Firearms Environmental Restoration and Reconstruction
funds the clean-up of the existing outdoor ranges and reconstruction. The Environmental Compliance funds are to ensure
compliance with EPA and State environmental laws and regulations. The fiber optics funding is to replace the existing
antiquated twisted copper wire with a state-of-the-art telecommunications cable system.
The appropriations sought in this account, demonstrate the
President’s commitment to an important step in completing
and maintaining the necessary facilities at FLETC to train
our Nation’s law enforcement personnel.

Object Classification (in millions of dollars)
1998 actual

Identification code 20–0105–0–1–751

ACQUISITION, CONSTRUCTION, IMPROVEMENTS,
EXPENSES

AND

For expansion of the Federal Law Enforcement Training Center,
for acquisition of necessary additional real property and facilities,
and for ongoing maintenance, facility improvements, and related expenses, ø$34,760,000¿ $21,000,000, to remain available until expended. (Treasury Department Appropriations Act, 1999, as included
in Public Law 105–277, section 101(h).)

10.00

21.40
22.00
22.10
23.90
23.95
24.40

Obligations by program activity:
Total new obligations ....................................................
Budgetary resources available for obligation:
Unobligated balance available, start of year ...............
New budget authority (gross) ........................................
Resources available from recoveries of prior year obligations .......................................................................

1998 actual

1999 est.

2
2
19

2
3
54

2
3
30

99.9

Total new obligations ................................................

INTERAGENCY LAW ENFORCEMENT
Federal Funds
INTERAGENCY CRIME AND DRUG ENFORCEMENT

2000 est.

26
33

36
35

13
21

For expenses necessary for the detection and investigation of individuals involved in organized crime drug trafficking, including cooperative efforts with State and local law enforcement, ø$51,900,000¿
$26,184,000, of which $7,827,000 shall remain available until expended. (Treasury Department Appropriations Act, 1999, as included
in Public Law 105–277, section 101(h).)
Program and Financing (in millions of dollars)

1 ................... ...................

Total budgetary resources available for obligation
Total new obligations ....................................................
Unobligated balance available, end of year .................

60
¥23
36

New budget authority (gross), detail:
40.00 Appropriation ..................................................................

2000 est.

Other services ................................................................
Equipment ......................................................................
Land and structures ......................................................

General and special funds:

Program and Financing (in millions of dollars)
Identification code 20–0105–0–1–751

1999 est.

25.2
31.0
32.0

71
34
¥59
¥35
13 ...................

Identification code 20–1501–0–1–751

1998 actual

1999 est.

2000 est.

27
29
74
23
59
35
¥20
¥14
¥32
¥1 ................... ...................
29

86.90
86.93

Outlays (gross), detail:
Outlays from new current authority ..............................
Outlays from current balances ......................................

5
15

4
10

3
29

87.00

Total outlays (gross) .................................................

89.00
90.00

Net budget authority and outlays:
Budget authority ............................................................
Outlays ...........................................................................

33
20

35
14

21
32

This account provides for the acquisition, construction, improvements, equipment, furnishings and related costs for expansion and maintenance of facilities of the Federal Law Enforcement Training Center.

Obligations by program activity:
Internal Revenue Service ...............................................
Bureau of Alcohol, Tobacco and Firearms ....................
United States Customs Service .....................................

36
10
28

25
7
20

13
4
9

10.00
Change in unpaid obligations:
72.40 Unpaid obligations, start of year: Obligated balance,
start of year ..............................................................
73.10 Total new obligations ....................................................
73.20 Total outlays (gross) ......................................................
73.45 Adjustments in unexpired accounts ..............................
74.40 Unpaid obligations, end of year: Obligated balance,
end of year ................................................................

00.01
00.02
00.03

Total obligations (object class 25.3) ........................

22.00
23.95

Budgetary resources available for obligation:
New budget authority (gross) ........................................
Total new obligations ....................................................

74
¥74

52
¥52

26
¥26

40.00

New budget authority (gross), detail:
Appropriation ..................................................................

Change in unpaid obligations:
Unpaid obligations, start of year: Obligated balance,
start of year .............................................................. ...................
73.10 Total new obligations ....................................................
74
73.20 Total outlays (gross) ......................................................
¥42
74.40 Unpaid obligations, end of year: Obligated balance,
end of year ................................................................
32

32
52
¥64

20
21
¥31

42
22

21
10

72.40

86.90
86.93

Outlays (gross), detail:
Outlays from new current authority ..............................
42
Outlays from current balances ...................................... ...................

87.00

Total outlays (gross) .................................................

89.00

Net budget authority and outlays:
Budget authority ............................................................

FINANCIAL MANAGEMENT SERVICE
Federal Funds

DEPARTMENT OF THE TREASURY
90.00

Outlays ...........................................................................

The Interagency Crime and Drug Enforcement Task Force
(ICDE) Program consists of 9 regional task forces which consolidate the resources and expertise of 11 member Federal
agencies, in cooperation with State and local investigators
and prosecutors, to target and destroy major narcotic trafficking and money laundering organizations. Beginning in 1998,
only components within Treasury are reimbursed from this
appropriation. Treasury continues its participation in ICDE
as it has in the past; however, the program is administered
by Treasury’s Departmental Offices. Treasury participates in
the task force activities through direct investigative and support activities of task forces, focusing on the disruption of
drug trafficking controlled by various organized crime enterprises.

General and special funds:
EXPENSES

For necessary expenses of the Financial Management Service,
ø$196,490,000¿ $202,670,000, of which not to exceed ø$13,235,000¿
$10,635,000 shall remain available until September 30, ø2001¿ 2002,
for information systems modernization initiatives; and of which not
to exceed $2,500 shall be available for official reception and representation expenses. (Treasury Department Appropriations Act, 1999, as
included in Public Law 105–277, section 101(h).)
Unavailable Collections (in millions of dollars)
Identification code 20–1801–0–1–803

1998 actual

1999 est.

2000 est.

Balance, start of year:
Balance, start of year .................................................... ...................
Receipts:
02.01 Debt collection ...............................................................
2

04.00
07.99

13
13

24
24

01.99

Total: Balances and collections ....................................
Total balance, end of year ............................................

2
2

Program and Financing (in millions of dollars)
Identification code 20–1801–0–1–803

Obligations by program activity:
Direct program:
00.01
Financial operations ..................................................
00.02
Federal finance ..........................................................
00.04
Agency support ..........................................................
00.05
Payments ...................................................................
00.06
Collections .................................................................
00.07
Debt Collection ..........................................................
00.08
Governmentwide Accounting and Reporting .............
09.01 Reimbursable program ..................................................

1998 actual

1999 est.

2000 est.

119 ................... ...................
16 ................... ...................
68 ................... ...................
...................
132
124
...................
13
12
...................
21
22
...................
47
45
121
130
111

10.00

Total new obligations ................................................

324

343

21.40
22.00

Budgetary resources available for obligation:
Unobligated balance available, start of year ...............
New budget authority (gross) ........................................

8
331

11 ...................
332
314

23.90
23.95
23.98
24.40

314

339
343
314
¥324
¥343
¥314
¥2 ................... ...................
11 ................... ...................

New budget authority (gross), detail:
Current:
40.00
Appropriation .............................................................
208
42.00
Transferred from other accounts .............................. ...................

196
203
6 ...................

43.00

208

202

203

121

130

111

68.00

Appropriation (total) .............................................
Permanent:
Spending authority from offsetting collections:
Offsetting collections (cash) ................................

2 ................... ...................

68.90

Spending authority from offsetting collections
(total) ...........................................................

123

130

111

70.00

Total new budget authority (gross) ..........................

331

332

314

72.99
73.10
73.20
73.40
74.40
74.95

50
69
72
324
343
314
¥311
¥340
¥314
6 ................... ...................
50

Total unpaid obligations, end of year ..................

86.90
86.93
86.97
86.98

Federal Funds

AND

From Federal sources: Change in receivables
and unpaid, unfilled orders .............................

74.99

FINANCIAL MANAGEMENT SERVICE

SALARIES

68.10

823

87.00

Total outlays (gross) .................................................

311

340

314

¥121

¥130

¥111

89.00
90.00

Net budget authority and outlays:
Budget authority ............................................................
Outlays ...........................................................................

158
164
164
27
46
38
116
130
111
10 ................... ...................

¥2 ................... ...................

208
192

202
210

203
203

Financial Operations.—Payments are made through five regional offices for Federal civilian agencies, except the U.S.
Postal Service, the U.S. Marshals Service, and certain Government corporations. These disbursing services are provided
through the timely issuance of checks, and electronic funds
transfer (EFT) payments. This activity is responsible for processing EFT claims, for promoting the use of electronics in
the payment process, and for providing full field representation for other functional areas of the Service. This activity
is also responsible for the control and financial integrity of
the Federal payments and collections processes including conducting reconciliation, accounting, and claims activities. It adjudicates and settles claims against the United States resulting from instances in which Government checks have been
forged, lost, stolen, destroyed, or mutilated, and collects moneys from those parties having liability to the United States
through fraudulent or otherwise improper negotiation of Government checks. Financial Operations ensures the integrity
of the Government’s financial accounting, reporting, and financing services and financial accounting and reporting systems to the Federal Government and its agents, who participate in the payments and collections processes. Additionally,
this activity provides financial services for the D.C. Government loan account and provides for payment of domestic and
international claims. It also provides debt collection operational services to client agencies through a network linking
its own debt collection expertise and capabilities with those
of FMS’s Regional Financial Centers, Federal program agencies’ Debt Collection Centers, private sector collection agencies, and the Department of Justice. These services provide
the Federal Government with consolidated management of
delinquent debt in order to improve the collection of such
debt. Available services include collection of delinquent accounts, post-judgment enforcement, consolidation of information reported to credit bureaus, reporting for discharged debts

824

FINANCIAL MANAGEMENT SERVICE—Continued
Federal Funds—Continued

THE BUDGET FOR FISCAL YEAR 2000
Percentage of planned EBT systems implemented ....................
58% discontinued discontinued
Unit cost to FMS for Federal Government payments .................. ....................
0.2186 ....................

General and special funds—Continued
SALARIES

AND

EXPENSES—Continued

or vendor payments, Federal Employee Salary Offset Hearings, mortgage servicing, collection of unclaimed financial assets, and disposition of foreclosed property.
Federal Finance.—This activity provides direction, leadership, and technical guidance for managing the Federal Government’s cash and credit management programs. It is responsible for the development, implementation, and dissemination of tools, regulations, standards, and guidelines affecting all aspects of the Government’s cash and credit management programs. The major focus is on (1) development and
evaluation of cash, credit and asset management techniques,
and (2) credit management training, to minimize the cost
and maximize the effectiveness of the Federal Government’s
financial management. In addition, this activity oversees compensation made to commercial depositories for the processing
services they provide to the Government in collecting and
accounting of Federal Tax Deposits.
Agency Support.—This activity provides leadership and
guidance for administrative and financial activities that enable the Service to manage programs and resources effectively. It is responsible for all internal FMS accounting, auditing, program review, budget and financial operations, financial systems, and facilities and personnel functions. This activity also encompasses the Service’s legal, planning, and legislative and public affairs needs. Top management and the
Service’s Chief Financial Officer are also included under this
activity. In addition, this activity is responsible for overseeing
the development, implementation, and operation of information and financial management systems. It is responsible for
automated data processing (ADP) operations and the associated computer support necessary to maintain the Service’s
internal and Government-wide systems. Specific functions include operating and maintaining all central facility computer
systems and data communications mechanisms, scheduling
and processing development and production workloads, installing and tuning operating system software, planning and
coordinating hardware installations, providing user support
services, and acquiring ADP and telecommunications equipment, software, services and supplies. This activity also supports a large number of developmental efforts to enhance
the collections, payments, accounting, reporting, and resource
management functions of the Service.
Business Lines.—As part of a continuing effort to enhance
performance measures and the budget structure, and to more
effectively link programmatic activities to performance indicators, the four major business lines that follow provide a direct
link between the above budget activities and FMS’s performance measures. Starting with the 1999 budget submission,
FMS is reflecting its financial resources by these business
lines/activities. After 1999, FMS will cease to represent its
resources by the three budget activities shown above.
1. Payments.—FMS implements payment policy and procedures for the Federal Government, issues and distributes payments, promotes the use of electronics in the payment process,
and assists agencies in converting payments from paper
checks to electronic funds transfer (EFT).
PERFORMANCE MEASURES
1998 actual

Dollar savings by reducing the number of check payments ($
in millions) ..............................................................................
Percentage of check payments released on-time .......................
Percentage of payments customers indicating an overall rating of satisfied or better ........................................................
Percentage of forgery and non-receipt check claims processed
within current FMS standards (14 days or fewer) .................
Percentage of transmissions of value (payments) and associated information made electronically .....................................
Number of states in which direct Federal EBT is available ......

1999 est.

14
99.9993%

16
99.9993%

(Thousands)

1998 actual

1. Number of check claims submitted .......................................
2. Number of check payments ....................................................
3. Number of electronic payments ..............................................

1,486
317,000
545,000

1999 est.

1,375
279,000
610,000

2000 est.

1,250
224,000
679,000

2. Collections.—FMS implements collections policy and procedures for the Federal Government, facilitates collections,
promotes the use of electronics in the collections process, and
assists agencies in converting collections from paper to electronic media.
PERFORMANCE MEASURES
1998 actual

Electronic collections as a percentage of total collections .......
Percentage of corporate withholding taxes collected electronically .........................................................................................
Percentage of increase over prior year in transmissions of
value (collections) and associated information made using
financial EDI ...........................................................................

1999 est.

2000 est.

68.5

83.5

94 discontinued

–1.8

3. Debt Collection.—FMS is providing debt collection operational services to client agencies which includes collection
of delinquent accounts, offset refunds against debts owed the
government, post-judgment enforcement, consolidation of information reported to credit bureaus, reporting for discharged
debts or vendor payments, Federal Employee Salary Offset
Hearings, mortgage servicing, collection of unclaimed financial
assets, and disposition of foreclosed property.
PERFORMANCE MEASURES
1998 actual

Percentage increase over 1997 baseline of FMS-managed Government-wide delinquent debt ...............................................
1,060
Percentage of current market share of Federal Program Agencies (FPAs) with debt servicing requirements which have
referred their debts in compliance with the Debt Collection
Improvement Act (DCIA) of 1996 ...........................................
74
Increased Government-wide delinquent non-tax debt collections over 1995 baseline ($ in thousands) ........................... ....................
Increase collection of the debts referred to Treasury from 1998
baseline by $8.5 million in 1999 and $93.1 million in 2000
through the addition of more Federal payment types and
agency referrals into the centralized administrative offset
program by 2000. (Payment types include vendor/miscellaneous, salary payments, tax refunds, and Federal benefit payments) .........................................................................
(2)
Increase the amount of delinquent debt that is referred to
Treasury for collection, as compared to the amount of delinquent debt that is eligible for referral. Total percentage
will reach at least 75% by 2000. Baseline is 1997 .............
N/A

1999 est.

2000 est.

(1)

(3)

(4)

68%

75%

1 Discontinued.
2 Baseline

TBD.

3 98

Baseline + $8.5 million.

4 98

Baseline + $93.1 million.

4. Government-wide Accounting and Reporting.—FMS provides financial accounting, reporting, and financing services
to the Federal Government and the Government’s agents who
participate in the payments and collections process by generating a series of daily, monthly, quarterly and annual Government-wide reports and by working directly with agencies to
help reconcile reporting differences.

2000 est.

13
99.9951%

WORKLOAD STATISTICS

98.5%

99%

82.2%

90%

62%
7

69%
16

70%
20

PERFORMANCE MEASURES
1998 actual

Percentage of agency reports for the consolidated financial
statement (CFS) processed by FMS within the established
standard range .......................................................................
Percentage of days the Daily Treasury Statement is released
on time ....................................................................................
Percentage of GOALS I applications redeveloped for migration
to the GOALS II platform ........................................................

1999 est.

2000 est.

N/A.

100

99.6

FINANCIAL MANAGEMENT SERVICE—Continued
Federal Funds—Continued

DEPARTMENT OF THE TREASURY
Object Classification (in millions of dollars)
1998 actual

Identification code 20–1801–0–1–803

11.1
11.3
11.5
11.9
12.1
21.0
23.1
23.3
24.0
25.1
25.2
25.3
25.4
25.7
26.0
31.0
32.0

1999 est.

2000 est.

98
1
3

97
1
3
101
19
2
14

103
20
2
16

14
2
5
22

14
1
4
16

penses of litigation that were incurred in the defense of claims
against the U.S. arising from FIRREA and its implementation.

99
1
3

Total personnel compensation .........................
102
Civilian personnel benefits .......................................
20
Travel and transportation of persons .......................
2
Rental payments to GSA ...........................................
13
Communications, utilities, and miscellaneous
charges .................................................................
12
Printing and reproduction .........................................
1
Advisory and assistance services .............................
6
Other services ............................................................
19
Purchases of goods and services from Government
accounts ................................................................
6
Operation and maintenance of facilities ..................
1
Operation and maintenance of equipment ...............
7
Supplies and materials .............................................
5
Equipment .................................................................
9
Land and structures .................................................. ...................

99.0
99.0
99.5

99.9

Total new obligations ................................................

203
213
120
130
1 ...................

202
111
1

324

PAYMENT

DEPARTMENT

343

1999 est.

2000 est.

2,001

2,006

1,986

134

156

JUSTICE, FIRREA RELATED CLAIMS

Program and Financing (in millions of dollars)
Identification code 20–0177–0–1–752

TO THE

RESOLUTION FUNDING CORPORATION

Program and Financing (in millions of dollars)
Identification code 20–1851–0–1–908

1998 actual

1999 est.

2000 est.

10.00

Obligations by program activity:
Total obligations (object class 41.0) ............................

2,328

22.00
23.95

Budgetary resources available for obligation:
New budget authority (gross) ........................................
Total new obligations ....................................................

2,328
¥2,328

60.05

New budget authority (gross), detail:
Appropriation (indefinite) ...............................................

2,328

73.10
73.20

Change in unpaid obligations:
Total new obligations ....................................................
Total outlays (gross) ......................................................

2,328
¥2,328

86.97

Outlays (gross), detail:
Outlays from new permanent authority .........................

2,328

Net budget authority and outlays:
Budget authority ............................................................
Outlays ...........................................................................

2,328
2,328

314

1998 actual

PAYMENT

89.00
90.00

7
6
1
1
6
6
6
5
13
8
1 ...................

Personnel Summary
Identification code 20–1801–0–1–803

825

1998 actual

1999 est.

2000 est.

00.01

Obligations by program activity:
Payment to Department of Justice ................................

34 ................... ...................

10.00

Total obligations (object class 25.3) ........................

The Financial Institutions Reform, Recovery, and Enforcement Act of 1989 authorized and appropriated to the Secretary of the Treasury, such sums as may be necessary to
cover interest payments on obligations issued by the Resolution Funding Corporation (REFCORP). REFCORP was established under the Act to raise $31.2 billion for the Resolution
Trust Corporation (RTC) in order to resolve savings institution insolvencies.
Sources of payment for interest due on REFCORP obligations include REFCORP investment income, proceeds from
the sale of assets or warrants acquired by the RTC, and
annual contributions by the Federal Home Loan Banks. If
these payment sources are insufficient to cover all interest
costs, funds appropriated to the Treasury shall be used to
meet the shortfall.

34 ................... ...................

FEDERAL RESERVE BANK REIMBURSEMENT FUND
Budgetary resources available for obligation:
22.00 New budget authority (gross) ........................................
23.95 Total new obligations ....................................................

Program and Financing (in millions of dollars)

34 ................... ...................
¥34 ................... ...................

Identification code 20–1884–0–1–803

New budget authority (gross), detail:
42.00 Transferred from other accounts ...................................

34 ................... ...................

1998 actual

1999 est.

2000 est.

10.00
Change in unpaid obligations:
72.40 Unpaid obligations, start of year: Obligated balance,
start of year ..............................................................
73.10 Total new obligations ....................................................
73.20 Total outlays (gross) ......................................................
74.40 Unpaid obligations, end of year: Obligated balance,
end of year ................................................................

86.90
86.93

Outlays (gross), detail:
Outlays from new current authority ..............................
Outlays from current balances ......................................

87.00

Total outlays (gross) .................................................

Obligations by program activity:
Total obligations (object class 25.2) ............................

124

127

8
28 ...................
34 ................... ...................
¥14
¥28 ...................

21.40
22.00

Budgetary resources available for obligation:
Unobligated balance available, start of year ............... ...................
New budget authority (gross) ........................................
122

30
124

30
127

28 ................... ...................

23.90
23.95
24.40

Total budgetary resources available for obligation
Total new obligations ....................................................
Unobligated balance available, end of year .................

122
¥92
30

154
¥124
30

157
¥127
30

60.05

New budget authority (gross), detail:
Appropriation (indefinite) ...............................................

122

124

127

Change in unpaid obligations:
Unpaid obligations, start of year: Obligated balance,
start of year .............................................................. ...................
73.10 Total new obligations ....................................................
92
73.20 Total outlays (gross) ......................................................
¥36
74.40 Unpaid obligations, end of year: Obligated balance,
end of year ................................................................
56

56
124
¥146

34
127
¥127

6 ................... ...................
8
28 ...................
14

28 ...................

72.40

89.00
90.00

Net budget authority and outlays:
Budget authority ............................................................
Outlays ...........................................................................

34 ................... ...................
14
28 ...................

In 1998, the Secretary of the Treasury was authorized to
use funds made available to the FSLIC Resolution Fund to
reimburse the Department of Justice for the reasonable ex-

86.97

Outlays (gross), detail:
Outlays from new permanent authority .........................

826

FINANCIAL MANAGEMENT SERVICE—Continued
Federal Funds—Continued

THE BUDGET FOR FISCAL YEAR 2000

73.10
73.20

Change in unpaid obligations:
Total new obligations ....................................................
Total outlays (gross) ......................................................

7
¥7

15
¥15

14
¥14

86.97

Outlays (gross), detail:
Outlays from new permanent authority .........................

89.00
90.00

Net budget authority and outlays:
Budget authority ............................................................
Outlays ...........................................................................

7
7

15
15

14
14

General and special funds—Continued
FEDERAL RESERVE BANK REIMBURSEMENT FUND—Continued
Program and Financing (in millions of dollars)—Continued
1998 actual

Identification code 20–1884–0–1–803

86.98

1999 est.

Outlays from permanent balances ................................ ...................

2000 est.

87.00

Total outlays (gross) .................................................

146

127

89.00
90.00

Net budget authority and outlays:
Budget authority ............................................................
Outlays ...........................................................................

122
36

124
146

127
127

This fund was established as a permanent, indefinite appropriation to allow the Financial Management Service to reimburse the Federal Reserve Banks for services provided in
their capacity as depositaries and fiscal agents for the United
States.
INTEREST

As provided by statute and regulation, interest is paid to
States when Federal funds are not transferred in a timely
manner.
NET INTEREST PAID

Program and Financing (in millions of dollars)
1998 actual

Identification code 20–1880–0–1–908

1999 est.

2000 est.

Obligations by program activity:
Total obligations (object class 43.0) ............................

3,435

2,693

2,773

22.00
23.95

Budgetary resources available for obligation:
New budget authority (gross) ........................................
Total new obligations ....................................................

3,435
¥3,435

2,693
¥2,693

2,773
¥2,773

Program and Financing (in millions of dollars)
1998 actual

LOAN GUARANTEE FINANCING ACCOUNTS

10.00

UNINVESTED FUNDS

Identification code 20–1860–0–1–908

1999 est.

2000 est.

10.00

Obligations by program activity:
Total obligations (object class 43.0) ............................

60.05

New budget authority (gross), detail:
Appropriation (indefinite) ...............................................

3,435

2,693

2,773

22.00
23.95

Budgetary resources available for obligation:
New budget authority (gross) ........................................
Total new obligations ....................................................

8
¥6

4
¥4

73.10
73.20

Change in unpaid obligations:
Total new obligations ....................................................
Total outlays (gross) ......................................................

3,435
¥3,435

2,693
¥2,693

2,773
¥2,773

60.05

New budget authority (gross), detail:
Appropriation (indefinite) ...............................................

86.97

Outlays (gross), detail:
Outlays from new permanent authority .........................

3,435

2,693

2,773

89.00
90.00

Net budget authority and outlays:
Budget authority ............................................................
Outlays ...........................................................................

3,435
3,435

2,693
2,693

2,773
2,773

19
6
¥4

20
4
¥4

86.97

Outlays (gross), detail:
Outlays from new permanent authority .........................

89.00
90.00

Net budget authority and outlays:
Budget authority ............................................................
Outlays ...........................................................................

8
4

4
4

Under conditions of the law creating each trust, interest
accruing and payable from the general fund of the Treasury
is appropriated for payment to the proper fund receipt accounts (31 U.S.C. 1321; 2 U.S.C. 158; 20 U.S.C. 74a and
101; 24 U.S.C. 46; and 69 Stat. 533). Pursuant to Public
Law 101–510, commencing October 1, 1991, the Soldiers’
Home Permanent Fund will be invested in Treasury securities.

Loan guarantee financing accounts receive various payments and fees and make payments on defaults. When cash
balances result from an excess of receipts over outlays, these
balances are deposited at the Treasury and earn interest.
This account pays such interest to credit loan guarantee financing accounts from the general fund of the Treasury in
accordance with section 505(c) of the Federal Credit Reform
Act of 1990. The estimates of interest paid by this fund are
derived from the estimates of interest received in the various
financing accounts.
CLAIMS, JUDGMENTS,

TO THE

STATES

Identification code 20–1895–0–1–808

00.91

Program and Financing (in millions of dollars)
Identification code 20–1877–0–1–908

1998 actual

1999 est.

2000 est.

RELIEF ACTS

Program and Financing (in millions of dollars)

00.01
00.03

FEDERAL INTEREST LIABILITIES

AND

01.01
01.02

Obligations by program activity:
Claims for damages ......................................................
Claims for contract disputes .........................................

1998 actual

1999 est.

2000 est.

64
76

13
85

12
79

Total claims adjudicated administratively ...............
Judgments of the Court:
Judgments, Court of Claims .....................................
Judgments, U.S. Courts .............................................

140

37
501

206
460

192
429

01.91

Total judgments of the courts ..............................

538

666

621

10.00

Obligations by program activity:
Total obligations (object class 25.2) ............................

10.00

Total new obligations ................................................

678

764

712

22.00
23.95

Budgetary resources available for obligation:
New budget authority (gross) ........................................
Total new obligations ....................................................

7
¥7

15
¥15

14
¥14

22.00
23.95

Budgetary resources available for obligation:
New budget authority (gross) ........................................
Total new obligations ....................................................

678
¥678

764
¥764

712
¥712

60.05

New budget authority (gross), detail:
Appropriation (indefinite) ...............................................

60.05

New budget authority (gross), detail:
Appropriation (indefinite) ...............................................

678

764

712

FINANCIAL MANAGEMENT SERVICE—Continued
Federal Funds—Continued

DEPARTMENT OF THE TREASURY

73.10
73.20

Change in unpaid obligations:
Total new obligations ....................................................
Total outlays (gross) ......................................................

678
¥678

764
¥764

712
¥712

86.97

Outlays (gross), detail:
Outlays from new permanent authority .........................

678

764

827

712

678
678

764
764

712
712

New budget authority (gross), detail:
Current:
41.00
Transferred to other accounts ................................... ................... ...................

¥49

43.00
Net budget authority and outlays:
89.00 Budget authority ............................................................
90.00 Outlays ...........................................................................

24.40

¥49

68.00
70.00

Appropriations are made 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 95–26 authorized a permanent indefinite appropriation to pay certain judgments from the general funds
of the Treasury.

Unobligated balance available, end of year .................

Appropriation (total) ............................................. ................... ...................
Permanent:
Spending authority from offsetting collections: Offsetting collections (cash) .....................................
5
4
Total new budget authority (gross) ..........................

4
¥45

Change in unpaid obligations:
Unpaid obligations, start of year: Obligated balance,
start of year ..............................................................
2
2 ...................
73.10 Total new obligations .................................................... ...................
2
2
73.20 Total outlays (gross) ...................................................... ...................
¥2
¥2
74.40 Unpaid obligations, end of year: Obligated balance,
end of year ................................................................
2 ................... ...................
72.40

Object Classification (in millions of dollars)
Identification code 20–1895–0–1–808

42.0
43.0
99.9

1998 actual

Insurance claims and indemnities ................................
678
Interest and dividends ................................................... ...................
Total new obligations ................................................

678

1999 est.

2000 est.

664
100

612
100

764

712

86.93
86.98
87.00

Outlays (gross), detail:
Outlays from current balances ......................................
Outlays from permanent balances ................................

¥5 ................... ...................
5 ................... ...................

Total outlays (gross) ................................................. ...................

¥4

¥49
¥2

Offsets:
Against gross budget authority and outlays:
88.45
Offsetting collections (cash) from: Offsetting governmental collections ............................................

¥5

ENERGY SECURITY RESERVE
Program and Financing (in millions of dollars)
Identification code 20–0112–0–1–271

21.40
22.40
23.90
24.40

1998 actual

Budgetary resources available for obligation:
Unobligated balance available, start of year ...............
304
Capital transfer to general fund ................................... ...................
Total budgetary resources available for obligation
Unobligated balance available, end of year .................

Change in unpaid obligations:
Unpaid obligations, start of year: Obligated balance,
start of year ..............................................................
74.40 Unpaid obligations, end of year: Obligated balance,
end of year ................................................................

89.00
90.00
1999 est.

2000 est.

304 ...................
¥304 ...................

304 ................... ...................
304 ................... ...................

72.40

89.00
90.00

342

The Energy Security Reserve was created principally to
finance the activities of the U.S. Synthetic Fuels Corporation.
Public Law 99–190 rescinded the balance of unobligated funds
available to the Corporation. The Act left $10 million in the
Reserve for the Corporation’s liquidation and $400 million
for a Clean Coal Technology Demonstration program, which
has been transferred to a new account in the Department
of Energy. The Act also transferred responsibility for ongoing
projects of the Corporation to the Secretary of the Treasury;
these projects’ activities and financing will continue to be
displayed in this account.

This account was created to provide loan guarantees for
the construction of biomass-to-ethanol facilities, as authorized
under Title II of the Energy Security Act. All of the loans
guaranteed by this account went into default. The guarantees
have been paid off, and the assets of all but one of the
projects have been liquidated. The one remaining project, the
New Energy Company of Indiana, continues to make payments to the Treasury on their loan, which the government
acquired after paying off the guarantee.
In 2000, $25 million of the balances remaining in this account is proposed to be transferred to the Department of
Energy (DOE) Energy Conservation account and $24 million
is proposed to be transferred to the DOE Fossil Energy R&D
account in order to partially fund the requirements of those
programs.
Credit accounts:
øPAYMENTS

TO THE

FARM CREDIT SYSTEM FINANCIAL ASSISTANCE
CORPORATION¿

øFor necessary payments to the Farm Credit System Financial
Assistance Corporation by the Secretary of the Treasury, as authorized by section 6.28(c) of the Farm Credit Act of 1971, for reimbursement of interest expenses incurred by the Financial Assistance Corporation on obligations issued through 1994, as authorized,
$2,565,000.¿ (Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 1999, as included
in Public Law 105–277, section 101(a).)

BIOMASS ENERGY DEVELOPMENT

Program and Financing (in millions of dollars)

Program and Financing (in millions of dollars)
Identification code 20–1850–0–1–908
Identification code 20–0114–0–1–271

1998 actual

Obligations by program activity:
10.00 Total new obligations (object class 25.4) ..................... ...................
Budgetary resources available for obligation:
21.40 Unobligated balance available, start of year ...............
22.00 New budget authority (gross) ........................................
23.90
23.95

1999 est.

1998 actual

1999 est.

2000 est.

10.00
2

Obligations by program activity:
Total obligations (object class 41.0) ............................

3 ...................

22.00
23.95

Budgetary resources available for obligation:
New budget authority (gross) ........................................
Total new obligations ....................................................

8
¥8

3 ...................
¥3 ...................

40.00

New budget authority (gross), detail:
Appropriation ..................................................................

3 ...................

45
5

50
4

52
¥45

Total budgetary resources available for obligation
50
Total new obligations .................................................... ...................

54
¥2

7
¥2

828

FINANCIAL MANAGEMENT SERVICE—Continued
Federal Funds—Continued

THE BUDGET FOR FISCAL YEAR 2000

Credit accounts—Continued
øPAYMENTS

TO THE

89.00
90.00

FARM CREDIT SYSTEM FINANCIAL ASSISTANCE
CORPORATION¿—Continued

Program and Financing (in millions of dollars)—Continued
Identification code 20–1850–0–1–908

1998 actual

1999 est.

2000 est.

73.10
73.20

Change in unpaid obligations:
Total new obligations ....................................................
Total outlays (gross) ......................................................

8
¥8

3 ...................
¥3 ...................

86.90

Outlays (gross), detail:
Outlays from new current authority ..............................

3 ...................

89.00
90.00

Net budget authority and outlays:
Budget authority ............................................................
Outlays ...........................................................................

8
8

3 ...................
3 ...................

The Agricultural Credit Act of 1987 (Public Law 100–233)
authorized such sums as necessary to be appropriated to the
Secretary of the Treasury for payment to the Farm Credit
System Financial Assistance Corporation (FAC).
Treasury payments annually reimburse the FAC for interest expense on FAC debt, which was authorized to be issued
through 1992. Treasury is authorized to pay all or part of
FAC interest for the first 10 years on each 15-year FAC
debt issuance. Debt proceeds are used to provide assistance
to financially troubled Farm Credit System lending institutions. No payments will be made after 1999.
The Agricultural Credit Act of 1987 provided that the Farm
Credit System’s share of interest assessment for FAC debt
would increase if the System’s retained earnings exceeded
five percent of its assets. For 1997, 1998, and 1999 the Treasury portion of interest assessments was estimated at 9, 7,
and 2 percent respectively.
CHECK FORGERY INSURANCE FUND

Identification code 20–4109–0–3–803

2000 est.

8
9

10
39

3
39

10.00

Total obligations ........................................................

Budgetary resources available for obligation:
21.40 Unobligated balance available, start of year ...............
22.00 New budget authority (gross) ........................................

10
14

7 ...................
42
42

60.05
68.00

New budget authority (gross), detail:
Appropriation (indefinite) ...............................................
Spending authority from offsetting collections: Offsetting collections (cash) ..............................................

24
49
42
¥17
¥49
¥42
7 ................... ...................

1998 actual

Identification code 20–4109–0–3–803

42.0
42.0
99.9

1999 est.

2000 est.

Direct obligations: Insurance claims and indemnities
Reimbursable obligations: Insurance claims and indemnities ...................................................................

Total new obligations ................................................

FEDERAL FINANCING BANK ACTIVITIES
Federal Funds
Intragovernmental funds:
FEDERAL FINANCING BANK
øFor liquidation of certain debts to the United States Treasury
incurred by the Federal Financing Bank pursuant to section 9(b)
of the Federal Financing Bank Act of 1973, $3,317,960,000.¿ (Treasury Department Appropriations Act, 1999, as included in Public Law
105–277, section 101(h).)

1998 actual

1999 est.

2000 est.

Obligations by program activity:
Administrative Expenses ................................................
Interest on borrowings from Treasury ...........................
Interest on borrowings from Civil Service Retirement
Trust Fund .................................................................
09.04 Prepayment Premiums ...................................................
09.05 Interest on Prepayment Premiums ................................

1,363
1,337
1,337
2,206
1,127 ...................
809 ................... ...................

10.00

Total new obligations ................................................

7,712

5,203

3,692

21.40
22.00

Budgetary resources available for obligation:
Unobligated balance available, start of year ...............
New budget authority (gross) ........................................

1
7,722

11
5,193

1
3,692

23.90
23.95
24.40

Total budgetary resources available for obligation
Total new obligations ....................................................
Unobligated balance available, end of year .................

7,723
¥7,712
11

5,204
¥5,203
1

3,693
¥3,692
1

09.01
09.02
09.03

2
3,332

3
2,736

3
2,352

70.00

Total new budget authority (gross) ..........................

73.10
73.20

Change in unpaid obligations:
Total new obligations ....................................................
Total outlays (gross) ......................................................

17
¥17

49
¥48

42
¥41

New budget authority (gross), detail:
Current:
40.00
Appropriation ............................................................. ...................
40.05
Appropriation (indefinite) .......................................... ...................
40.47
Portion applied to debt reduction ............................. ...................
43.00

Outlays (gross), detail:
86.97 Outlays from new permanent authority .........................
86.98 Outlays from permanent balances ................................

14
3

42
42
7 ...................

87.00

Total outlays (gross) .................................................

3
2

Object Classification (in millions of dollars)

Identification code 20–4521–0–4–803

Obligations by program activity:
Direct program ...............................................................
Reimbursable program ..................................................

Total budgetary resources available for obligation
Total new obligations ....................................................
Unobligated balance available, end of year .................

3
9

Program and Financing (in millions of dollars)
1999 est.

00.01
09.01

23.90
23.95
24.40

5
8

This fund was established as a permanent, indefinite appropriation in order to maintain adequate funding of the Check
Forgery Insurance Fund (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 through reclamation procedures by this office. If the
U.S. Treasury is unable to recover funds, the account sustains
the loss.

Program and Financing (in millions of dollars)
1998 actual

Net budget authority and outlays:
Budget authority ............................................................
Outlays ...........................................................................

67.15
68.00

Appropriation (total) ............................................. ...................
Permanent:
Authority to borrow (indefinite) .................................
3,081
Spending authority from offsetting collections: Offsetting collections (cash) .....................................
4,641

3,318 ...................
1,155 ...................
¥3,318 ...................
1,155 ...................
145

3,893

3,661

41
70.00

Offsets:
Against gross budget authority and outlays:
88.00
Offsetting collections (cash) from: Federal sources

¥9

¥39

Total new budget authority (gross) ..........................

7,722

5,193

3,692

72.40

Change in unpaid obligations:
Unpaid obligations, start of year: Obligated balance,
start of year ..............................................................

2,366

FEDERAL FINANCING BANK ACTIVITIES—Continued
Federal Funds—Continued

DEPARTMENT OF THE TREASURY
73.10
73.20
74.40

86.90
86.93
86.97
87.00

7,712
¥7,712

5,203
¥5,203

3,692
¥3,692

2,366

Outlays (gross), detail:
Outlays from new current authority .............................. ...................
Outlays from current balances ...................................... ...................
Outlays from new permanent authority .........................
7,712
Total outlays (gross) .................................................

Offsets:
Against gross budget authority and outlays:
88.00
Offsetting collections (cash) from: Federal sources

7,712

1,155 ...................
10 ...................
4,038
3,692
5,203

3,692

the Omnibus Consolidated and Emergency Supplemental Appropriations Act, 1999 (P.L. 105–277) that permitted TVA
to avoid paying the $1.2 billion contractually-required prepayment premium. Under the terms of the provision, the FFB
instead received a $1.2 billion appropriation from the general
fund to compensate for the waived prepayment premium. The
FFB used this appropriation to pay the corresponding prepayment premium to the Civil Service Retirement and Disability
Fund.
NET LENDING AND LOANS OUTSTANDING, END OF YEAR

¥4,641

¥3,893

[In millions of dollars]

¥3,661

1998 actual

829

3,081
3,071

1,300
1,310

31
31

The Federal Financing Bank (FFB) was created in 1973
to reduce the costs of Federal and federally-assisted borrowing
and to ensure the coordination of such borrowing from the
public in a manner least disruptive to private financial markets and institutions. Prior to that time, many agencies borrowed directly from the private market to finance credit programs involving lending to the public at higher rates than
on comparable Treasury securities. With the implementation
of the Federal Credit Reform Act in 1992, however, agencies
simply finance such loan programs through direct loan financing accounts that borrow directly from the Treasury. Therefore, FFB loans are now used primarily to finance direct
agency activities such as construction of Federal buildings
by the General Services Administration and meeting the financing requirements of the U.S. Postal Service. In certain
cases, the FFB finances Federal direct loans to the public
that would otherwise be made by private lenders and fully
guaranteed by a Federal agency.
Lending by the FFB is set at 1⁄8 percent above Treasury
rates and may take one of three forms, depending on the
authorizing statutes pertaining to a particular agency or program: (1) the FFB may purchase agency financial assets; (2)
the FFB may acquire debt securities that the agency is otherwise authorized to issue to the public; and (3) the FFB may
originate direct loans on behalf of an agency by disbursing
loans directly to private borrowers and receiving repayments
from the private borrower on behalf of the agency. Because
law requires that transactions by the FFB be treated as a
means of financing agency obligations, the budgetary effect
of the third type of transaction is reflected in the budget
in the following sequence: a loan by the FFB to the agency,
a loan by the agency to a private borrower, a repayment
by a private borrower to the agency, and a repayment by
the agency to the FFB.
The Treasury Department Appropriations Act, 1999 provided a $3.3 billion appropriation to liquidate the FFB’s accumulated deficit resulting from unpaid prepayment premiums.
This deficit arose because contractually-required prepayment
premiums were waived by statute for FFB loans to certain
borrowers, but the FFB was still required to pay a prepayment premium on its corresponding loans from the Treasury.
The following table shows the annual net lending by the
FFB by agency and program and the amount outstanding
at the end of each year.
The table does not include certain securities originally
issued to the FFB by the Tennessee Valley Authority and
the Postal Service, which the FFB exchanged with the Civil
Service Retirement and Disability Fund in 1996 in return
for Treasury securities of equal present value. These TVA
and Postal Service securities, which continued to be serviced
by the FFB, had a remaining face value of $3.2 billion and
$0.7 billion respectively as of the end of 1998. TVA prepaid
its securities in October 1998, pursuant to a provision in

A. Department of Agriculture:
1. Rural housing loans:
Lending, net ..........................................................
Loans outstanding ................................................
2. Rural development loans:
Lending, net ..........................................................
Loans outstanding ................................................
3. Rural Electrification Administration:
Lending, net ..........................................................
Loans outstanding ................................................
B. Department of Defense:
1. Defense working capital funds:
Lending, net ..........................................................
Loans outstanding ................................................
C. Department of Education:
1. Historically black colleges and universities:
Lending, net ..........................................................
Loans outstanding ................................................
D. Department of Health and Human Services:
1. Health maintenance organizations:
Lending, net ..........................................................
Loans outstanding ................................................
2. Medical facility loans:
Lending, net ..........................................................
Loans outstanding ................................................
E. Department of Housing and Urban Development:
1. Section 108 guaranteed loans:
Lending, net ..........................................................
Loans outstanding ................................................
2. Low-rent public housing:
Lending, net ..........................................................
Loans outstanding ................................................
F. Department of the Interior:
1. Territory of the Virgin Islands:
Lending, net ..........................................................
Loans outstanding ................................................
G. Department of Transportation:
1. Railroad Revitalization and Regulatory Reform
Act:
Lending, net ..........................................................
Loans outstanding ................................................
H. General Services Administration:
1. Federal buildings fund:
Lending, net ..........................................................
Loans outstanding ................................................
2. Pennsylvania Avenue Activities:
Lending, net ..........................................................
Loans outstanding ................................................
I. International Assistance Programs:
1. Foreign military sales credit:
Lending, net ..........................................................
Loans outstanding ................................................
J. Small Business Administration:
1. Section 503 guaranteed loans:
Lending, net ..........................................................
Loans outstanding ................................................
K. Export-Import Bank:**
Lending, net ..............................................................
L. Federal Deposit Insurance Corporation:
1. FSLIC Resolution Fund:**
Lending, net ..........................................................
M. Postal Service:
Lending, net ..............................................................
Loans outstanding .....................................................
Total lending:
Lending, net ..............................................................
Loans outstanding .....................................................
* $500 thousand or less.
** No loans outstanding.

1999 est.

2000 est.

¥4,030
9,500

¥2,375
7,125

¥1,585
5,540

......................
3,675

¥265
3,410

......................
3,410

¥652
18,765

¥588
18,177

¥1,338
16,839

¥83
1,225

¥103
1,122

¥91
1,031

4
5

9
14

23
37

¥1
3

¥1
2

¥1
1

¥6
7

¥3
4

¥2
2

¥70
1,491

¥59
1,432

¥45
1,387

¥6
30

¥4
26

¥4
22

¥1
17

¥1
16

¥2
14

¥*
4

......................
4

¥35
1,760

633
2,393

¥83
2,310

88
713

¥713
......................

......................
......................

¥219
2,829

¥218
2,611

¥221
2,390

¥41
233

¥40
193

¥39
154

¥1,295

......................

¥1,375

......................

3,733
5,696

1,023
6,719

2,191
8,910

¥3,990
45,955

¥2,705
43,250

¥1,197
42,053

830

FEDERAL FINANCING BANK ACTIVITIES—Continued
Federal Funds—Continued

THE BUDGET FOR FISCAL YEAR 2000

Intragovernmental funds—Continued
FEDERAL FINANCING BANK—Continued
Balance Sheet (in millions of dollars)
1997 actual

Identification code 20–4521–0–4–803

1998 actual

1999 est.

2000 est.

ASSETS:
Federal assets:
1101
Fund balances with Treasury .............
Investments in US securities:
1104
Agency securities, par ....................
1106
Receivables, net .............................

338

348

338

50,154
1,241

45,919
1,051

43,214
886

42,017
802

1999

Total assets ........................................
LIABILITIES:
Federal liabilities:
2101
Accounts payable ................................
Debt:
2103
Borrowing from Treasury ................
2103
Debt arising from prepayment premiums ........................................
2103
Borrowing from the Civil Service
Retirement Trust Fund ...............

51,733

47,318

44,438

43,157

2,202

1,380

1,205

1,121

35,147

34,217

28,431

27,266

2,115

..................

15,000

2999

54,464

50,597

44,636

43,387

Total liabilities ....................................
NET POSITION:
3300 Cumulative results of operations ............

–2,731

–3,279

–198

–230

3999

Total net position ................................

–2,731

–3,279

–198

–230

4999

Total liabilities and net position ............

51,733

47,318

44,438

43,157

Object Classification (in millions of dollars)
1998 actual

Identification code 20–4521–0–4–803

1999 est.

or any other Act may be used to transfer the functions, missions,
or activities of the Bureau of Alcohol, Tobacco and Firearms to other
agencies or Departments in fiscal year ø1999: Provided further, That
of the funds made available, $4,500,000 shall be made available for
the expansion of the National Tracing Center¿ 2000: Provided further,
That no funds appropriated herein shall be available for salaries
or administrative expenses in connection with consolidating or centralizing, within the Department of the Treasury, the records, or
any portion thereof, of acquisition and disposition of firearms maintained by Federal firearms licensees: Provided further, That no funds
appropriated herein shall be used to pay administrative expenses
or the compensation of any officer or employee of the United States
to implement an amendment or amendments to 27 CFR 178.118
or to change the definition of ‘‘Curios or relics’’ in 27 CFR 178.11
or remove any item from ATF Publication 5300.11 as it existed on
January 1, 1994: Provided further, That none of the funds appropriated herein shall be available to investigate or act upon applications for relief from Federal firearms disabilities under 18 U.S.C.
925(c): Provided further, That such funds shall be available to investigate and act upon applications filed by corporations for relief from
Federal firearms disabilities under 18 U.S.C. 925(c): Provided further,
That no funds in this Act may be used to provide ballistics imaging
equipment to any State or local authority who has obtained similar
equipment through a Federal grant or subsidy unless the State or
local authority agrees to return that equipment or to repay that
grant or subsidy to the Federal Government: Provided further, That
no funds under this Act may be used to electronically retrieve information gathered pursuant to 18 U.S.C. 923(g)(4) by name or any
personal identification code. (Treasury Department Appropriations
Act, 1999, as included in Public Law 105–277, section 101(h).)
Program and Financing (in millions of dollars)

2000 est.

25.2
43.0

Other services ................................................................
Interest and dividends ...................................................

2
7,710

3
5,200

3
3,689

99.9

Total new obligations ................................................

7,712

5,203

3,692

Identification code 20–1000–0–1–751

1998 actual

1999 est.

2000 est.

Obligations by program activity:
Direct program:
00.01
Reduce Violent Crime ................................................
00.02
Collect Revenue .........................................................
00.03
Protect the Public ......................................................

366
57
62

394
61
94

415
64
106

BUREAU OF ALCOHOL, TOBACCO AND
FIREARMS

01.92
09.01

Total direct program .............................................
Reimbursable program ..................................................

485
36

549
51

585
51

Federal Funds

10.00

Total new obligations ................................................

521

600

636

21.40
22.00
22.10

19
514

10
600

10
636

General and special funds:
SALARIES

AND

EXPENSES

For necessary expenses of the Bureau of Alcohol, Tobacco and Firearms, including purchase of not to exceed 812 vehicles for policetype use, of which 650 shall be for replacement only, and hire of
passenger motor vehicles; hire of aircraft; services of expert witnesses
at such rates as may be determined by the Director; for payment
of per diem and/or subsistence allowances to employees where øan
assignment to the National Response Team during the investigation
of a bombing or arson incident¿ a major investigative assignment
requires an employee to work 16 hours or more per day or to remain
overnight at his or her post of duty; not to exceed ø$15,000¿ $20,000
for official reception and representation expenses; for training of State
and local law enforcement agencies with or without reimbursement,
including training in connection with the training and acquisition
of canines for explosives and fire accelerants detection; and provision
of laboratory assistance to State and local agencies, with or without
reimbursement; ø$541,574,000, of which $2,206,000 shall not be available for obligation until September 30, 1999; of which $27,000,000
may be used for the Youth Crime Gun Interdiction Initiative; of
which¿ including not to exceed $1,000,000 which shall be available
for the payment of attorneys’ fees as provided by 18 U.S.C. 924(d)(2)ø;
and of which $1,000,000 shall be available¿; $584,850,000: Provided,
That such funds shall be available for the equipping of any vessel,
vehicle, equipment, or aircraft available for official use by a State
or local law enforcement agency if the conveyance will be used in
joint law enforcement operations with the Bureau of Alcohol, Tobacco
and Firearms and for the payment of øovertime¿ salaries (to include
overtime and personnel benefits), travel, fuel, training, equipment,
supplies, and other similar costs of State and local law enforcement
personnel, including sworn officers and support personnel, that are
incurred in joint operations with the Bureau of Alcohol, Tobacco and
Firearms: Provided further, That no funds made available by this

23.90
23.95
23.98
24.40

2 ................... ...................

535
610
646
¥521
¥600
¥636
¥2 ................... ...................
10
10
10

New budget authority (gross), detail:
Current:
40.00
Appropriation .............................................................
41.00
Transferred to other accounts ...................................
42.00
Transferred from other accounts ..............................

479
541
585
¥2 ................... ...................
1
8 ...................

43.00

478

549

585

68.00
68.10
68.90

Appropriation (total) .............................................
Permanent:
Spending authority from offsetting collections:
Offsetting collections (cash) ................................
From Federal sources: Change in receivables
and unpaid, unfilled orders .............................

18 ................... ...................

Spending authority from offsetting collections
(total) ...........................................................

Total new budget authority (gross) ..........................

514

600

636

Change in unpaid obligations:
Unpaid obligations, start of year:
72.40
Obligated balance, start of year ...............................
68
72.95
From Federal sources: Receivables and unpaid, unfilled orders ........................................................... ...................

130

104
600
¥556

148
636
¥633

70.00

72.99
73.10
73.20

68
521
¥485

BUREAU OF ALCOHOL, TOBACCO AND FIREARMS—Continued
Federal Funds—Continued

DEPARTMENT OF THE TREASURY
73.45

Adjustments in unexpired accounts ..............................
Unpaid obligations, end of year:
Obligated balance, end of year ................................
From Federal sources: Receivables and unpaid, unfilled orders ...........................................................

¥2 ................... ...................

74.99

Total unpaid obligations, end of year ..................

86.90
86.93
86.97

87.00

Total outlays (gross) .................................................

Offsets:
Against gross budget authority and outlays:
Offsetting collections (cash) from:
Federal sources:
88.00
Drug enforcement .............................................
88.00
Other Federal sources ......................................
88.90
88.95

89.00
90.00

Total, offsetting collections (cash) ..................
From Federal sources: Change in receivables and
unpaid, unfilled orders ..............................................
Net budget authority and outlays:
Budget authority ............................................................
Outlays ...........................................................................

130

133

104

148

151

424
505
43 ...................
18
51

538
44
51

485

94
23
2
42

18
2
54
10
32

20
2
76
10
37

21
2
73
11
40

99.0
99.0

Subtotal, direct obligations ..................................
Reimbursable obligations ..............................................

485
36

549
51

585
51

Total new obligations ................................................

521

600

636

Personnel Summary
¥10
¥8

¥10
¥41

¥18

¥51

¥18 ................... ...................

478
467

549
505

1998 actual

1999 est.

2000 est.

3,741

4,001

4,131

132

116

113

LABORATORY FACILITIES

AND

HEADQUARTERS

For necessary expenses for the site acquisition and related costs
of a new headquarters for the Bureau of Alcohol, Tobacco and Firearms, $15,000,000 to remain available for this project until expended:
Provided, That the Bureau of Alcohol, Tobacco and Firearms and
the Department of the Treasury, working in conjunction with the General Services Administration and within its available authorities, may
proceed with a site acquisition, an exchange of property, or both.
Program and Financing (in millions of dollars)
Identification code 20–1003–0–1–751

1998 actual

1999 est.

2000 est.

Obligations by program activity:
Total new obligations ....................................................

62 ...................

21.40
22.00

Budgetary resources available for obligation:
Unobligated balance available, start of year ...............
New budget authority (gross) ........................................

7 ................... ...................
55 ...................
15

23.90
23.95
1999 est.

10.00

Total budgetary resources available for obligation
Total new obligations ....................................................

62 ...................
¥62 ...................

15
¥15

40.00

New budget authority (gross), detail:
Appropriation ..................................................................

55 ...................

Change in unpaid obligations:
Unpaid obligations, start of year: Obligated balance,
start of year .............................................................. ...................
62
73.10 Total new obligations ....................................................
62 ...................
73.20 Total outlays (gross) ...................................................... ...................
¥21
74.40 Unpaid obligations, end of year: Obligated balance,
end of year ................................................................
62
41

41
15
¥43

1.0
450,000
52,000
275,000
11.5

1.0
450,000
52,000
285,000
11.5

12.4

13.0

$251: $1
963,570

$250: $1
606,630

$250: $1
N/A

1,071
227

677
120

86.90
86.93

8,908
11.3

9,000
12.0

87.00

Object Classification (in millions of dollars)
1999 est.

2000 est.

.99
503,955
60,156
189,483
16.0

1998 actual

Identification code 20–1000–0–1–751

585
582

PERFORMANCE AND WORKLOAD MEASURES

Identification code 20–1000–0–1–751

85
20
2
40

633

556

The Bureau of Alcohol, Tobacco and Firearms (ATF) is a
law enforcement organization within the United States Department of the Treasury with unique responsibilities dedicated to reducing violent crime, collecting revenue, and protecting the public. ATF enforces the Federal laws and regulations relating to alcohol, tobacco, firearms, explosives, and
arson by working directly and in cooperation with others to:
(1) Effectively contribute to a safer America by reducing the
future number and cost of violent crimes: (2) Maintain a
sound revenue management and regulatory system that continues reducing payer burden, improving service, collecting
the revenue due and preventing illegal diversion; and (3) Protect the public and prevent consumer deception in ATF’s regulated commodities.
The following performance measurements continue to be
refined and improved in order to provide viable output and
outcome measures for the Bureau, thus complying with the
Government Performance and Results Act of 1993 (GPRA).

Reduce Violent Crime:
Crime related costs avoided ($ billions) ................................
Future crimes avoided ............................................................
Number of persons trained/developed (non-ATF) ...................
Number of firearms traces .....................................................
Average trace response time (# of days) ...............................
Collect the Revenue:
Taxes and fees collected from the alcohol, firearms and
explosives industries ($ billion) .........................................
Ratio of taxes and fees collected vs. resources expended
to collect .............................................................................
Burden hours reduced ............................................................
Protect the Public:
Response to unsafe conditions and product deficiencies
discovered (explosives) .......................................................
The number of commodity seminars held ..............................
Workload Measures:
Number of inspections (explosives) ........................................
Percent of population inspected (firearms) ...........................

79
17
2
36

24.0
25.2
26.0
31.0

Civilian personnel benefits .......................................
Travel and transportation of persons .......................
Transportation of things ...........................................
Rental payments to GSA ...........................................
Communications, utilities, and miscellaneous
charges .................................................................
Printing and reproduction .........................................
Other services ............................................................
Supplies and materials .............................................
Equipment .................................................................

99.9

74.40
74.95

12.1
21.0
22.0
23.1
23.3

831

2000 est.

11.1
11.3
11.5

203
1
31

223
1
33

240
1
36

11.9

Total personnel compensation .........................

235

257

277

72.40

89.00
90.00

Outlays (gross), detail:
Outlays from new current authority .............................. ................... ...................
Outlays from current balances ...................................... ...................
21
Total outlays (gross) ................................................. ...................

15
28

Net budget authority and outlays:
Budget authority ............................................................
55 ...................
Outlays ........................................................................... ...................
21

15
43

This appropriation is requested to provide funding for site
acquisition for relocation of ATF headquarters employees to
a new headquarters building that would be better suited to
meeting physical protection and security needs than existing
leased space provides.

832

BUREAU OF ALCOHOL, TOBACCO AND FIREARMS—Continued
Federal Funds—Continued

THE BUDGET FOR FISCAL YEAR 2000

General and special funds—Continued
LABORATORY FACILITIES

AND

INTERNAL REVENUE COLLECTIONS

HEADQUARTERS—Continued

1998 actual

25.2
32.0

Other services ................................................................
Land and structures ......................................................

99.9

Total new obligations ................................................

PUERTO RICO

Program and Financing (in millions of dollars)

Object Classification (in millions of dollars)
Identification code 20–1003–0–1–751

FOR

(Legislative proposal, subject to PAYGO)

1999 est.

2000 est.

8 ................... ...................
54 ...................
15

1998 actual

Identification code 20–5737–4–2–806

1999 est.

2000 est.

INTERNAL REVENUE COLLECTIONS

FOR

Obligations by program activity:
Total obligations (object class 41.0) ............................ ................... ...................

22.00
23.95

62 ...................

10.00

34
¥34

60.25

New budget authority (gross), detail:
Appropriation (special fund, indefinite) ........................ ................... ...................

73.10
73.20

34
¥34

86.97

Outlays (gross), detail:
Outlays from new permanent authority ......................... ................... ...................

89.00
90.00

34
34

PUERTO RICO

Unavailable Collections (in millions of dollars)
1998 actual

Identification code 20–5737–0–2–806

1999 est.

2000 est.

Balance, start of year:
Balance, start of year .................................................... ................... ................... ...................
Receipts:
02.01 Deposits, internal revenue collections for Puerto Rico
230
217
217
02.02 Deposits, internal revenue collections for Puerto Rico,
legislative proposal subject to PAYGO ...................... ................... ...................
46
01.99

02.99

Total receipts .............................................................
230
217
Appropriation:
05.01 Internal revenue collections for Puerto Rico .................
¥230
¥217
05.02 Internal revenue collections for Puerto Rico, legislative
proposal subject to PAYGO ....................................... ................... ...................

¥217

05.99
07.99

¥251
12

Subtotal appropriation ...................................................
¥230
¥217
Total balance, end of year ............................................ ................... ...................

263

¥34

Program and Financing (in millions of dollars)
1998 actual

Identification code 20–5737–0–2–806

1999 est.

2000 est.

10.00

Obligations by program activity:
Total obligations (object class 41.0) ............................

230

217

22.00
23.95

Budgetary resources available for obligation:
New budget authority (gross) ........................................
Total new obligations ....................................................

230
¥230

217
¥217

60.25

New budget authority (gross), detail:
Appropriation (special fund, indefinite) ........................

230

217

The Puerto Rican Federal Relations Act mandates that excise taxes collected under the Internal Revenue laws of the
United States on articles produced in Puerto Rico and either
transported to the United States or consumed on the island
are to be covered over to Puerto Rico (48 U.S.C. 734). The
budget assumes that the full amount of the collections on
Puerto Rico rum will be covered over. The Administration
will propose legislation to eliminate a limitation on the
amount of the cover over on rum imposed by 26 U.S.C. 7652.
which is no longer justified. The legislation will also provide
that, for five years, fifty cents per proof gallon would be
dedicated for the Puerto Rico Conservation Trust Fund pursuant to an agreement between the Secretary of the Interior
and the Governor of Puerto Rico. This proposal replaces a
funding source lost as a consequence of the repeal of a provision of tax law.

217

UNITED STATES CUSTOMS SERVICE
Change in unpaid obligations:
73.10 Total new obligations ....................................................
73.20 Total outlays (gross) ......................................................

230
¥230

217
¥217

Outlays (gross), detail:
86.97 Outlays from new permanent authority .........................

230

217

Net budget authority and outlays:
Budget authority ............................................................
Outlays ...........................................................................

230
230

217
217

89.00
90.00

General and special funds:
SALARIES

Summary of Budget Authority and Outlays
(in millions of dollars)

Enacted/requested:
1998 actual
1999 est.
Budget Authority .....................................................................
230
217
Outlays ....................................................................................
230
217
Legislative proposal, subject to PAYGO:
Budget Authority ..................................................................... .................... ....................
Outlays .................................................................................... .................... ....................
Total:
Budget Authority .....................................................................
Outlays ....................................................................................

Federal Funds

230
230

217
217

2000 est.

217
217
34
34
251
251

Excise taxes collected under the Internal Revenue laws of
the United States on articles produced in Puerto Rico and
either transported to the United States or consumed on the
island are paid to Puerto Rico (26 U.S.C. 7652)

AND

EXPENSES

For necessary expenses of the United States Customs Service, including purchase and lease of up to 1,050 motor vehicles of which
550 are for replacement only and of which 1,030 are for police-type
use and commercial operations; hire of motor vehicles; contracting
with individuals for personal services abroad; not to exceed ø$40,000¿
$50,000 for official reception and representation expenses; and awards
of compensation to informers, as authorized by any Act enforced
by the United States Customs Service, ø$1,642,565,000¿
$1,720,370,000, of which such sums as become available in the Customs User Fee Account, except sums subject to section 13031(f)(3)
of the Consolidated Omnibus Budget Reconciliation Act of 1985, as
amended (19 U.S.C. 58c(f)(3)), shall be derived from that Account,
and of which $3,000,000 shall be derived only from the Harbor Services Fund; of the total, not to exceed $150,000 shall be available
for payment for rental space in connection with preclearance
operationsø,¿; not to exceed $4,000,000 shall be available until expended for research, not to exceed $5,000,000 shall be available until
expended for conducting special operations øpursuant to 19 U.S.C.
2081, and¿; up to $8,000,000 shall be available until expended for
the procurement of automation infrastructure items, including hardware, software, and installation; up to $5,400,000, to be available
until expended, may be transferred to the Treasury-wide Systems and
Capital Investments Programs account for an international trade data
system; and up to $5,000,000, to remain available until expended,

UNITED STATES CUSTOMS SERVICE—Continued
Federal Funds—Continued

DEPARTMENT OF THE TREASURY
for repairs to Customs facilities: Provided, That uniforms may be
purchased without regard to the general purchase price limitation
for the current fiscal year: øProvided further, That of the amount
provided, an additional $2,400,000 shall be made available for staffing
and resources for the child pornography cyber-smuggling initiative:
Provided further, That $500,000 shall be available to fund the expansion of services at the Vermont World Trade Office: Provided further,
That not to exceed $2,500,000 shall be available until expended for
relocation of the Customs Air Branch from Belle Chase to Hammond,
Louisiana:¿ Provided further, That notwithstanding any other provision of law, the fiscal year aggregate overtime limitation prescribed
in subsection 5(c)(1) of the Act of February 13, 1911 (19 U.S.C.
261 and 267) shall be $30,000ø: Provided further, That of the amount
provided, $9,500,000 shall not be available for obligation until September 30, 1999¿. (Treasury Department Appropriations Act, 1999,
as included in Public Law 105–277, section 101(h).)
øFor an additional amount for ‘‘Salaries and Expenses’’,
$106,300,000, to remain available until expended for counterdrug initiatives: Provided, That the entire amount shall be available only
to the extent that an official budget request for a specific dollar
amount that includes designation of the entire amount of the request
as an emergency requirement as defined in the Balanced Budget
and Emergency Deficit Control Act of 1985, as amended, is transmitted by the President to the Congress: Provided further, That the
entire amount is designated by the Congress as an emergency requirement pursuant to section 251(b)(2)(A) of the Balanced Budget
and Emergency Deficit Control Act of 1985: Provided further, That
none of the funds provided under this heading may be obligated
until fifteen days after notice thereof has been transmitted to the
Committees on Appropriations.¿ (Omnibus Consolidated and Emergency Supplemental Appropriations Act, 1999, Public Law 105–277,
Division B, Title V, chapter 5.)

1998 actual

1999 est.

Total receipts .............................................................
Appropriation:
05.01 Salaries and expenses ...................................................

05.99
07.99

1,240

1,239

1,316

¥1,240

¥1,239

¥1,316

Subtotal appropriation ...................................................
¥1,240
¥1,239
¥1,316
Total balance, end of year ............................................ ................... ................... ...................

1998 actual

60.25
68.00
68.10
68.15
68.90

Appropriation (total) .............................................
Reappropriation .........................................................
Permanent:
Appropriation (special fund, indefinite) ....................
Spending authority from offsetting collections:
Offsetting collections (cash) ................................
From Federal sources: Change in receivables
and unpaid, unfilled orders .............................
From Federal sources: Adjustments to receivables and unpaid, unfilled orders ...................

1,549
1,776
1,720
2 ................... ...................
336

317

375

417

455

536

6 ................... ...................
15 ................... ...................

Spending authority from offsetting collections
(total) ...........................................................

438

455

536

Total new budget authority (gross) ..........................

2,325

2,548

2,631

271

292

194

110

116

70.00

72.99
73.10
73.20
73.40
73.45
74.40
74.95

Total unpaid obligations, start of year ................
Total new obligations ....................................................
Total outlays (gross) ......................................................
Adjustments in expired accounts ..................................
Adjustments in unexpired accounts ..............................
Unpaid obligations, end of year:
Obligated balance, end of year ................................
From Federal sources: Receivables and unpaid, unfilled orders ...........................................................

381
408
310
2,320
2,619
2,631
¥2,254
¥2,715
¥2,636
¥34 ................... ...................
¥4 ................... ...................
292

194

189

116

Total unpaid obligations, end of year ..................

408

310

305

86.90
86.93
86.97
86.98

1,409
208
611
26

1,616
298
743
58

1,565
164
877
30

87.00

Total outlays (gross) .................................................

2,254

2,715

2,636

Offsets:
Against gross budget authority and outlays:
Offsetting collections (cash) from:
88.00
Federal sources .....................................................
88.40
Non-Federal sources .............................................

¥407
¥10

¥444
¥11

¥523
¥13

¥417

¥455

¥536

88.90
88.95
88.96

Program and Financing (in millions of dollars)
Identification code 20–0602–0–1–751

43.00
50.00

2000 est.

Balance, start of year:
01.99 Balance, start of year .................................................... ................... ................... ...................
Receipts:
02.01 U.S. Customs users fees account, conveyance/passenger/other ...............................................................
336
317
375
02.02 U.S. Customs user fee accounts, merchandise processing, Treasury ........................................................
904
922
941
02.99

42.00

Appropriation rescinded ............................................
¥6 ................... ...................
Contingent emergency appropriation not available
for obligations ....................................................... ...................
5 ...................
Transferred from other accounts ..............................
33
27 ...................

74.99

Unavailable Collections (in millions of dollars)
Identification code 20–0602–0–1–751

40.35
40.60

833

1999 est.

Total, offsetting collections (cash) ..................
From Federal sources: Change in receivables and
unpaid, unfilled orders ..............................................
From Federal sources: Adjustment to receivables and
unpaid, unfilled orders ..............................................

¥6 ................... ...................
¥15 ................... ...................

2000 est.

89.00
90.00

Obligations by program activity:
Direct program:
00.04
Commercial ................................................................
00.05
Drug and other enforcement .....................................
09.01 Reimbursable program ..................................................

1,024
858
438

1,110
1,054
455

1,136
959
536

10.00

2,320

2,619

2,631

847
2,325

853
2,548

783
2,631

Net budget authority and outlays:
Budget authority ............................................................
Outlays ...........................................................................

1,887
1,837

2,093
2,260

2,095
2,100

Summary of Budget Authority and Outlays
(in millions of dollars)

Total new obligations ................................................

4 ................... ...................
3,176
3,401
3,414
¥2,320
¥2,619
¥2,631
¥3 ................... ...................
853
783
783

New budget authority (gross), detail:
Current:
40.00
Appropriation .............................................................
618
721
776
40.15
Appropriation (emergency) ........................................ ...................
101 ...................
Appropriation (special fund, indefinite):
40.25
Appropriation (special fund, indefinite)(Customs
user fees) .........................................................
904
922
941
40.25
Appropriation (special fund, indefinite)(Harbor
services fee collection) ..................................... ................... ...................
3

Enacted/requested:
1998 actual
1999 est.
Budget Authority .....................................................................
1,887
2,093
Outlays ....................................................................................
1,837
2,260
Legislative proposal, not subject to PAYGO:
Budget Authority ..................................................................... .................... ....................
Outlays .................................................................................... .................... ....................
Total:
Budget Authority .....................................................................
Outlays ....................................................................................

1,887
1,837

2,093
2,260

2000 est.

2,095
2,100
–312
–312
1,783
1,788

The United States Customs Service, in partnership with
other Federal agencies, is one of the Nation’s principal means
of border enforcement. Its mission is to ensure that all goods
and persons entering and exiting the United States do so
in compliance with all United States laws and regulations.
Prior to 1999, the Customs Service budget consisted of three
activities: Inspection and Control, Enforcement, and Tariff
and Trade. These activities were developed in the early 1980’s

834

UNITED STATES CUSTOMS SERVICE—Continued
Federal Funds—Continued

THE BUDGET FOR FISCAL YEAR 2000

General and special funds—Continued
SALARIES

AND

EXPENSES—Continued

and reflected the organizational needs and structure of Customs at that time. In order for Customs to effectively implement the requirements of the Results Act, a comprehensive
restructuring from three to two budget activities was implemented beginning in FY 1999. The operations of the Customs
Salaries and Expenses appropriation are divided into two
major budget activities: ‘‘Commercial’’ and ‘‘Drug and Other
Enforcement.’’
Commercial.—Commercial activities are all process/business
area activities (Trade Compliance, Outbound, and Passenger
Processing) which occur prior to a violation being confirmed
or acceptance of a referral for investigation. This includes
intelligence gathering, targeting, analysis and examination activities.
WORKLOAD DATA
1998 actual

Total Commercial Entry Summaries (millions) ...........................
Total Passengers (in millions):
Land ........................................................................................
Air ............................................................................................
Sea ..........................................................................................
Total Carriers (thousands):
Land ........................................................................................
Air ............................................................................................
Sea ..........................................................................................

1999 est.

21.6

23.4

380.0
71.6
8.1

379.4
81.5
9.0

133,904.8
817.4
199.7

132,000
886.0
175.0

132,600
948.3
180.0

1999 est.

2000 est.

83%

85%

99.9

1,069
264
33
3
134
1

Total new obligations ................................................

1,131
292
51
7
164
2

1,182
310
47
6
150
2

37
4
22
62

44
4
22
67

38
4
19
78

76
62
62
11
11
8
1
1
4
37
37
35
21
33
25
100
235
124
2
1 ...................
4 ................... ...................
1,881
2,164
438
455
1 ...................

2,094
536
1

2,320

2,631

98.0%
97.6%
99.06%
22.1

98.1%
97.7%
99.06%
22.0

2,619

Personnel Summary
1998 actual

98.2%
97.7%
99.06%
21.9

1999 est.

2000 est.

16,964

17,236

17,389

2,025

2,475

86%

Drug and Other Enforcement.—Drug and Other Enforcement activities are process activities which occur after confirmation of a violation or acceptance of a referral for investigation. Also included are enforcement strategies to address
enforcement issues which impact more than one process, intelligence activities and investigations of drug and money laundering violations, intelligence activities and investigations related to alleged/suspected violations which are independent
of process activities, the air and marine interdiction programs,
and radio communications management.
PERFORMANCE MEASURES

SALARIES

1999 est.

3.0
160.0
975.0

1,049
2,364
15,545
378.9

1,250
2,500
15,800
214.0

1,250
2,600
15,800
214.5

The North American Free Trade Agreement Implementation Act (Public Law 103–182) extended the collection of existing Customs user fees (merchandise and passenger fees)
through September 2003. Customs collects a fee on imports
on behalf of the Army Corps of Engineers. Beginning in 2000,
funding for this activity will be derived from the Harbor Services Fund.
Object Classification (in millions of dollars)

Contingent upon the enactment of authorizing legislation, the Secretary shall increase the fee for conducting inspections for processing
passengers, and the amount of such fee increase shall be deposited
as an offsetting collection to this appropriation, to remain available
until expended for the purposes of such inspections, and of which
up to $5,400,000 may be transferred to the Treasury-wide Systems
and Capital Investments Program account for an international trade
data system: Provided further, That upon enactment of such authorizing legislation, the amount appropriated above from the General Fund
shall be reduced by $312,400,000.
Program and Financing (in millions of dollars)

10.00

893
24
214

1999 est.

2000 est.

86.90
86.97

2000 est.

923
26
233

89.00

¥172
¥140
312

Total new obligations ................................................ ................... ................... ...................

New budget authority (gross), detail:
Current:
40.00
Appropriation ............................................................. ................... ...................
Permanent:
68.00
Spending authority from offsetting collections: Offsetting collections (cash) ..................................... ................... ...................

88.40
851
17
201

1998 actual

Obligations by program activity:
Direct program:
00.04
Commercial ................................................................ ................... ...................
00.05
Drug and other enforcement ..................................... ................... ...................
09.01 Reimbursable program .................................................. ................... ...................

87.00
1999 est.

EXPENSES

2000 est.

3.0
157.0
956.0

1998 actual

AND

(Legislative proposal, not subject to PAYGO)

Identification code 20–0602–2–1–751

1998 actual

11.1
11.3
11.5

Identification code 20–0602–0–1–751

1998 actual

99.0
99.0
99.5

24.0
25.1
25.2
25.3

387.0
86.4
10.0

Overall Trade Compliance Rate ..................................................
Overall Passenger Compliance Rate:
Land ........................................................................................
Air ............................................................................................
Revenue Collection Compliance Rate .........................................
Collection (billions $) ..................................................................

Identification code 20–0602–0–1–751

25.4
25.5
25.7
26.0
31.0
32.0
41.0

Total personnel compensation .........................
Civilian personnel benefits .......................................
Travel and transportation of persons .......................
Transportation of things ...........................................
Rental payments to GSA ...........................................
Rental payments to others ........................................
Communications, utilities, and miscellaneous
charges .................................................................
Printing and reproduction .........................................
Advisory and assistance services .............................
Other services ............................................................
Purchases of goods and services from Government
accounts ................................................................
Operation and maintenance of facilities ..................
Research and development contracts .......................
Operation and maintenance of equipment ...............
Supplies and materials .............................................
Equipment .................................................................
Land and structures ..................................................
Grants, subsidies, and contributions ........................

2000 est.

19.7

PERFORMANCE MEASURES

Quantity of Narcotics Seized (thousands of lbs.):
Heroin ......................................................................................
Cocaine ...................................................................................
Marijuana ................................................................................
Number of Narcotics Seizures:
Heroin ......................................................................................
Cocaine ...................................................................................
Marijuana ................................................................................
Currency/Real Property Seized (millions $) .................................

11.9
12.1
21.0
22.0
23.1
23.2
23.3

Outlays (gross), detail:
Outlays from new current authority .............................. ................... ...................
Outlays from new permanent authority ......................... ................... ...................

¥312

312

¥312
312

Total outlays (gross) ................................................. ................... ................... ...................
Offsets:
Against gross budget authority and outlays:
Offsetting collections (cash) from: Non-Federal
sources .................................................................. ................... ...................

¥312

Net budget authority and outlays:
Budget authority ............................................................ ................... ...................

¥312

UNITED STATES CUSTOMS SERVICE—Continued
Federal Funds—Continued

DEPARTMENT OF THE TREASURY
90.00

Outlays ........................................................................... ................... ...................

¥312

The Administration proposes to increase an existing fee
paid by travelers arriving by commercial aircraft and commercial vessel from a place outside of the United States, and
to remove certain exemptions from this fee. Proceeds of fee
increase would partially offset Customs costs associated with
air and sea passenger processing. Legislation will be transmitted to allow the Secretary to increase the fee paid by air
and sea passengers and to remove existing exemptions from
this fee.
Object Classification (in millions of dollars)
Identification code 20–0602–2–1–751

1998 actual

...................
...................
...................
...................

¥25
¥3
¥14
¥34

25.4
25.7
26.0
31.0

...................
...................
...................
...................
...................

¥11
¥6
¥24
¥15
¥47

99.0
99.0

Subtotal, direct obligations .................................. ................... ...................
Reimbursable obligations .............................................. ................... ...................

¥312
312

24.0
25.1
25.2
25.3

99.9

...................
...................
...................
...................

Program and Financing (in millions of dollars)
Identification code 20–0604–0–1–751

Obligations by program activity:
Direct program:
00.01
Air and Marine Interdiction .......................................
00.02
P3 Interdiction ...........................................................
00.03
Procurement ...............................................................
09.01 Reimbursable program ..................................................

...................
...................
...................
...................

Total new obligations ................................................

21.40
22.00
22.10

23.90
23.95
24.40

Total budgetary resources available for obligation
Total new obligations ....................................................
Unobligated balance available, end of year .................

1998 actual

85
18
29
37

1999 est.

2000 est.

112
91
176
19
8 ...................
8
8

169

304

118

52
130

20
285

1
117

2000 est.

Direct obligations:
Travel and transportation of persons .......................
Transportation of things ...........................................
Rental payments to GSA ...........................................
Rental payments to others ........................................
Communications, utilities, and miscellaneous
charges .................................................................
Printing and reproduction .........................................
Advisory and assistance services .............................
Other services ............................................................
Purchases of goods and services from Government
accounts ................................................................
Operation and maintenance of facilities ..................
Operation and maintenance of equipment ...............
Supplies and materials .............................................
Equipment .................................................................

21.0
22.0
23.1
23.2
23.3

Committees on Appropriations.¿ (Omnibus Consolidated and Emergency Supplemental Appropriations Act, 1999, as included in Public
Law 105–277, Division B, Title V, chapter 5.)

10.00
1999 est.

835

¥26
¥3
¥103
¥1

305
118
¥304
¥118
1 ...................

New budget authority (gross), detail:
Current:
40.00
Appropriation .............................................................
93
40.15
Appropriation (emergency) ........................................ ...................

114
109
163 ...................

43.00

277

109

68.00
68.10

Total new obligations ................................................ ................... ................... ...................
68.90

OPERATION, MAINTENANCE AND PROCUREMENT, AIR AND MARINE
INTERDICTION PROGRAMS

For expenses, not otherwise provided for, necessary for the operation and maintenance of marine vessels, aircraft, and other related
equipment of the Air and Marine Programs, including operational
training and mission-related travel, and rental payments for facilities
occupied by the air or marine interdiction and demand reduction
programs, the operations of which include the following: the interdiction of narcotics and other goods; the provision of support to Customs
and other Federal, State, and local agencies in the enforcement or
administration of laws enforced by the Customs Service; and, at the
discretion of the Commissioner of Customs, the provision of assistance
to Federal, State, and local agencies in other law enforcement and
emergency humanitarian efforts, ø$113,688,000¿ $109,413,000, which
shall remain available until expended: Provided, That no aircraft
or other related equipment, with the exception of aircraft which is
one of a kind and has been identified as excess to Customs requirements and aircraft which has been damaged beyond repair, shall
be transferred to any other Federal agency, department, or office
outside of the Department of the Treasury, during fiscal year ø1999¿
2000 without øthe prior approval of¿ notice to the Committees on
Appropriations. (Treasury Department Appropriations Act, 1999, as
included in Public Law 105–277, section 101(h).)
øFor an additional amount for ‘‘Operation, Maintenance and Procurement, Air and Marine Interdiction Programs’’, $162,700,000, to
remain available until expended: Provided, That of the amount provided, $153,000,000 shall be available for the procurement and conversion of two P–3B AEW aircraft and four P–3B Slick aircraft to
be transferred from the Department of Defense to the Customs Service: Provided further, That the entire amount shall be available only
to the extent that an official budget request for a specific dollar
amount that includes designation of the entire amount of the request
as an emergency requirement as defined in the Balanced Budget
and Emergency Deficit Control Act of 1985, as amended, is transmitted by the President to the Congress: Provided further, That the
entire amount is designated by the Congress as an emergency requirement pursuant to section 251(b)(2)(A) of the Balanced Budget
and Emergency Deficit Control Act of 1985: Provided further, That
none of the funds provided under this heading may be obligated
until fifteen days after notice thereof has been transmitted to the

7 ................... ...................
189
¥169
20

¥8 ................... ...................

Spending authority from offsetting collections
(total) ...........................................................

Total new budget authority (gross) ..........................

130

285

117

146

242

70.00

72.99
73.10
73.20
73.40
73.45
74.40
74.95
74.99

86.90
86.93
86.97
86.98
87.00

Total unpaid obligations, start of year ................
Total new obligations ....................................................
Total outlays (gross) ......................................................
Adjustments in expired accounts ..................................
Adjustments in unexpired accounts ..............................
Unpaid obligations, end of year:
Obligated balance, end of year ................................
From Federal sources: Receivables and unpaid, unfilled orders ...........................................................
Total unpaid obligations, end of year ..................

103
147
243
169
304
118
¥114
¥208
¥176
¥3 ................... ...................
¥7 ................... ...................
146

242

183

147

243

184

Outlays (gross), detail:
Outlays from new current authority ..............................
74
Outlays from current balances ......................................
40
Outlays from new permanent authority ......................... ...................
Outlays from permanent balances ................................ ...................

180
71
13
97
8
8
7 ...................

Total outlays (gross) .................................................

114

208

176

¥45

¥8

89.00
90.00

Net budget authority and outlays:
Budget authority ............................................................
Outlays ...........................................................................

8 ................... ...................

93
69

277
200

109
168

The Customs Air and Marine Interdiction Program combats
the illegal entry of narcotics and other goods into the United
States. This appropriation provides capital procurement and
total operations and maintenance for the Customs air and
marine program. This program also provides support for the

836

UNITED STATES CUSTOMS SERVICE—Continued
Federal Funds—Continued

THE BUDGET FOR FISCAL YEAR 2000

General and special funds—Continued

86.93

Outlays from current balances ......................................

SALARIES

87.00

Total outlays (gross) .................................................

AND

EXPENSES—Continued

OPERATION, MAINTENANCE AND PROCUREMENT, AIR AND MARINE
INTERDICTION PROGRAMS—Continued

interdiction of narcotics by other Federal, State and local
agencies.

1998 actual

1999 est.

2000 est.

5
6

3
3

25.4
25.7
26.0
31.0

5
4
76
46
144

3
2
43
24
26

99.0
99.0

Subtotal, direct obligations ..................................
Reimbursable obligations ..............................................

132
37

296
8

110
8

99.9

Total new obligations ................................................

169

304

118

25.2
25.3

7
4
1 ...................
2
2

øCUSTOMS FACILITIES, CONSTRUCTION, IMPROVEMENTS
EXPENSES¿

AND

øFor an additional amount for ‘‘Customs Facilities, Construction,
Improvements and Related Expenses’’, $7,000,000, to remain available until expended: Provided, That the entire amount shall be available only to the extent that an official budget request for a specific
dollar amount that includes designation of the entire amount of the
request as an emergency requirement as defined in the Balanced
Budget and Emergency Deficit Control Act of 1985, as amended,
is transmitted by the President to the Congress: Provided further,
That the entire amount is designated by the Congress as an emergency requirement pursuant to section 251(b)(2)(A) of the Balanced
Budget and Emergency Deficit Control Act of 1985: Provided further,
That none of the funds provided under this heading may be obligated
until fifteen days after notice thereof has been transmitted to the
Committees on Appropriations.¿ (Omnibus Consolidated and Emergency Supplemental Appropriations Act, 1999, as included in Public
Law 105–277, Division B, Title V, chapter 5.)

Obligations by program activity:
10.00 Total new obligations ....................................................

21.40
22.00
22.10
23.90
23.95
24.40

1998 actual

1999 est.

2000 est.

18 ...................

Budgetary resources available for obligation:
Unobligated balance available, start of year ...............
6
11 ...................
New budget authority (gross) ........................................ ...................
7 ...................
Resources available from recoveries of prior year obligations .......................................................................
7 ................... ...................
Total budgetary resources available for obligation
Total new obligations ....................................................
Unobligated balance available, end of year .................

13
18 ...................
¥2
¥18 ...................
11 ................... ...................

New budget authority (gross), detail:
40.15 Appropriation (emergency) ............................................. ...................
Change in unpaid obligations:
Unpaid obligations, start of year: Obligated balance,
start of year ..............................................................
73.10 Total new obligations ....................................................
73.20 Total outlays (gross) ......................................................
73.45 Adjustments in unexpired accounts ..............................
74.40 Unpaid obligations, end of year: Obligated balance,
end of year ................................................................

7 ...................

72.40

86.90

7
1
17
2
18 ...................
¥2
¥2
¥7
¥7 ................... ...................
1

Outlays (gross), detail:
Outlays from new current authority .............................. ...................

Identification code 20–0608–0–1–751

1 ...................

1998 actual

1999 est.

2000 est.

25.2
99.5

Direct obligations: Other services .................................
Below reporting threshold ..............................................

1
1

16 ...................
2 ...................

99.9

Total new obligations ................................................

18 ...................

AUTOMATION MODERNIZATION
(Legislative proposal, not subject to PAYGO)
Contingent upon the enactment of authorizing legislation, the Secretary shall charge a fee for the use of Customs automated systems,
and such fee shall be deposited as an offsetting collection to this
appropriation, to become available on October 1, 2000 and remain
available until expended, for the purpose of modernizing Customs
automated commercial operations, and of which $13,000,000 shall
be for an international trade data system: Provided further, That
upon enactment of such authorizing legislation, the amount appropriated above from the General Fund shall be reduced by
$163,000,000: Provided further, That none of these funds shall be
obligated until ten days after a spending plan for the funds has
been submitted to the Office of Management and Budget and the
Treasury Investment Review Board.
Unavailable Collections (in millions of dollars)
Identification code 20–5698–0–2–751

01.99
03.00
07.99

1998 actual

1999 est.

2000 est.

Balance, start of year:
Balance, start of year .................................................... ................... ................... ...................
Offsetting collections, legislative proposal not subject
to PAYGO ................................................................... ................... ...................
Total balance, end of year ............................................ ................... ...................

163
163

Program and Financing (in millions of dollars)
Identification code 20–5698–2–2–751

Program and Financing (in millions of dollars)
Identification code 20–0608–0–1–751

7 ...................
2
7

Object Classification (in millions of dollars)

Direct obligations:
Travel and transportation of persons .......................
4
Transportation of things ........................................... ...................
Rental payments to others ........................................
2
Communications, utilities, and miscellaneous
charges .................................................................
4
Other services ............................................................
4
Purchases of goods and services from Government
accounts ................................................................
3
Operation and maintenance of facilities ..................
3
Operation and maintenance of equipment ...............
51
Supplies and materials .............................................
29
Equipment .................................................................
32

21.0
22.0
23.2
23.3

This account funds major Customs construction, repair, and
facility improvement initiatives.

Object Classification (in millions of dollars)
Identification code 20–0604–0–1–751

89.00
90.00

1998 actual

1999 est.

New budget authority (gross), detail:
Spending authority from offsetting collections:
68.00
Offsetting collections (cash) ..................................... ................... ...................
68.45
Portion not available for obligation (limitation on
obligations) ........................................................... ................... ...................
68.90

2000 est.

163
¥163

Spending authority from offsetting collections
(total) ................................................................ ................... ................... ...................

¥163

¥163
¥163

89.00
90.00

The Administration proposes to establish a fee for the use
of Customs automated systems. The fee will be charged to
users of any Customs automated system based on the user’s
units of data input. Proceeds of the fee will offset the costs
of modernizing Customs automated commercial operations
and an international trade data system, and will be available
for obligation after 2000. Legislation will be transmitted to
allow the Secretary to establish a fee for the use of Customs
automated systems.

UNITED STATES CUSTOMS SERVICE—Continued
Trust Funds

DEPARTMENT OF THE TREASURY
CUSTOMS SERVICES

99.0
99.5

Unavailable Collections (in millions of dollars)
1998 actual

1999 est.

2000 est.

Balance, start of year:
01.99 Balance, start of year .................................................... ................... ................... ...................
Receipts:
02.01 User fees for customs service .......................................
2
2
2
Appropriation:
05.01 Customs services at small airports ..............................
¥2
¥2
¥2
05.99
07.99

Reimbursable obligations: Subtotal, reimbursable obligations .......................................................................
Below reporting threshold ..............................................

1
1

99.9

SMALL AIRPORTS

Identification code 20–5694–0–2–751

837

Total new obligations ................................................

Personnel Summary
1998 actual

Identification code 20–5694–0–2–751

1001

Total compensable workyears: Full-time equivalent
employment ...............................................................

1999 est.

2000 est.

Subtotal appropriation ...................................................
¥2
¥2
¥2
Total balance, end of year ............................................ ................... ................... ...................

Program and Financing (in millions of dollars)
Identification code 20–5694–0–2–751

1998 actual

øHARBOR MAINTENANCE¿
1999 est.

øFEE COLLECTION¿

2000 est.

ø(INCLUDING

00.01
09.01

Obligations by program activity:
Direct program ...............................................................
Reimbursable program ..................................................

2
1

10.00

Total new obligations ................................................

21.40
22.00

Budgetary resources available for obligation:
Unobligated balance available, start of year ...............
New budget authority (gross) ........................................

1
2

2
3

1
3

23.90
23.95
24.40

Total budgetary resources available for obligation
Total new obligations ....................................................
Unobligated balance available, end of year .................

3
¥3
2

5
¥3
1

4
¥3
1

TRANSFER OF FUNDS)¿

øFor administrative expenses related to the collection of the Harbor
Maintenance Fee, pursuant to Public Law 103–182, $3,000,000, to
be derived from the Harbor Maintenance Trust Fund and to be transferred to and merged with the Customs ‘‘Salaries and Expenses’’
account for such purposes.¿ (Treasury Department Appropriations Act,
1999, as included in Public Law 105–277, section 101(h).)
Program and Financing (in millions of dollars)

Total new budget authority (gross) ..........................

3 ...................

22.00
23.95

Budgetary resources available for obligation:
New budget authority (gross) ........................................
Total new obligations ....................................................

3
¥3

3 ...................
¥3 ...................

40.26

New budget authority (gross), detail:
Appropriation (trust fund, definite) ...............................

3 ...................

73.10
73.20

Change in unpaid obligations:
Total new obligations ....................................................
Total outlays (gross) ......................................................

3
¥3

3 ...................
¥3 ...................

86.90

Outlays (gross), detail:
Outlays from new current authority ..............................

3 ...................

2 ................... ...................
1
3
1

89.00
90.00

Net budget authority and outlays:
Budget authority ............................................................
Outlays ...........................................................................

3
3

3 ...................
3 ...................

Customs collects a fee on imports on behalf of the U.S.
Army Corps of Engineers. In 1998, collections are estimated
at $645 million. This appropriation provides funding derived
from the Harbor Services Trust Fund to offset costs incurred
by Customs in collecting the fee. Starting in 2000, funding
will be derived from the Harbor Services Fund to offset customs cost related to the fee collection.

Change in unpaid obligations:
Unpaid obligations, start of year: Obligated balance,
start of year ..............................................................
1 ...................
73.10 Total new obligations ....................................................
3
3
73.20 Total outlays (gross) ......................................................
¥2
¥2
74.40 Unpaid obligations, end of year: Obligated balance,
end of year ................................................................ ...................
1

1
3
¥2

72.40

86.90
86.97

Outlays (gross), detail:
Outlays from new current authority ..............................
Outlays from new permanent authority .........................

87.00

Total outlays (gross) .................................................

Offsets:
Against gross budget authority and outlays:
88.40
Offsetting collections (cash) from: Non-Federal
sources ..................................................................

¥1

Net budget authority and outlays:
Budget authority ............................................................
Outlays ...........................................................................

1
2

2
1

Customs charges fees at certain small airports where the
volume or value of business is insufficient to justify the availability of Customs services. The funds generated from these
fees are applied to expenditures incurred in providing Customs services at each of these designated small airports. (19
U.S.C. 58b.)
The Treasury, Postal Service, and General Government Appropriations Act of 1998 (Public Law 105–284) made permanent the provision that Customs services at small airports
may be derived from fees collected.

11.1

Direct obligations: Personnel compensation: Full-time
permanent .................................................................

1998 actual

Trust Funds
REFUNDS, TRANSFERS,

AND

EXPENSES

OPERATION, PUERTO RICO

Unavailable Collections (in millions of dollars)
Identification code 20–5687–0–2–806

1998 actual

1999 est.

2000 est.

1999 est.

116

114

119

¥111
3

¥112
7

Total: Balances and collections ....................................
112
Appropriation:
05.01 Refunds, transfers, and expenses of operation, Puerto
Rico ............................................................................
¥112
07.99 Total balance, end of year ............................................ ...................

2000 est.

Balance, start of year:
01.99 Balance, start of year .................................................... ................... ...................
Receipts:
02.01 Deposits, duties and taxes, Puerto Rico, U.S. Customs
Service .......................................................................
112
114
04.00

Object Classification (in millions of dollars)
Identification code 20–5694–0–2–751

2000 est.

Obligations by program activity:
Total obligations (object class 25.2) ............................

89.00
90.00

1999 est.

10.00

New budget authority (gross), detail:
Current:
40.25
Appropriation (special fund, indefinite) ....................
2 ................... ...................
Permanent:
60.25
Appropriation (special fund, indefinite) .................... ...................
2
2
68.00
Spending authority from offsetting collections: Offsetting collections (cash) .....................................
1
1
1
70.00

1998 actual

Identification code 20–8870–0–7–751

838

UNITED STATES CUSTOMS SERVICE—Continued
Trust Funds—Continued

THE BUDGET FOR FISCAL YEAR 2000
99.0
99.5

REFUNDS, TRANSFERS,

AND EXPENSES OF
RICO—Continued

OPERATION, PUERTO

Reimbursable obligations ..............................................
Below reporting threshold ..............................................

99.9

General and special funds—Continued

Total new obligations ................................................

Program and Financing (in millions of dollars)
Identification code 20–5687–0–2–806

1998 actual

2
4
4
2 ................... ...................
119

115

116

Personnel Summary
1999 est.

2000 est.
1998 actual

Identification code 20–5687–0–2–806

Obligations by program activity:
00.01 Direct obligations ...........................................................
09.01 Reimbursable program ..................................................

115
4

111
4

112
4

10.00

Total new obligations ................................................

119

115

3
116

1
111

¥3
112

2000 est.

116

21.40
22.00
22.10

1999 est.

1001

Total compensable workyears: Full-time equivalent
employment ...............................................................

REFUNDS, TRANSFERS,

AND

EXPENSES, UNCLAIMED
GOODS

Total budgetary resources available for obligation
Total new obligations ....................................................
Unobligated balance available, end of year .................

60.25
68.00

New budget authority (gross), detail:
Appropriation (special fund, indefinite) ........................
Spending authority from offsetting collections: Offsetting collections (cash) ..............................................

70.00

Total new budget authority (gross) ..........................

380

AND

380

ABANDONED

Unavailable Collections (in millions of dollars)
1 ................... ...................
Identification code 20–8789–0–7–751

23.90
23.95
24.40

337

120
¥119
1

112
¥115
¥3

109
¥116
¥7

112

111

112

5 ................... ...................
117

111

112

1998 actual

1999 est.

2000 est.

Balance, start of year:
01.99 Balance, start of year .................................................... ................... ................... ...................
Receipts:
02.01 Proceeds of sales of unclaimed, abandoned, and
seized goods, U.S. Customs Service, Treasury .........
5
7
7
Appropriation:
05.01 Refunds, transfers and expenses, unclaimed, and
abandoned goods ......................................................
¥5
¥7
¥7
07.99 Total balance, end of year ............................................ ................... ................... ...................

Program and Financing (in millions of dollars)

72.40

10
14
18
119
115
116
¥115
¥111
¥112
¥1 ................... ...................

Identification code 20–8789–0–7–751

1998 actual

1999 est.

2000 est.

Offsets:
Against gross budget authority and outlays:
88.40
Offsetting collections (cash) from: Non-Federal
sources ..................................................................
Net budget authority and outlays:
89.00 Budget authority ............................................................
90.00 Outlays ...........................................................................

111

112

11.1
11.3
11.5
11.9
12.1
21.0
22.0
23.3
25.1
25.2
25.4
25.7
26.0
31.0
41.0
44.0
99.0

111
110

111
111

112
112

1998 actual

15
1
2

1999 est.

15
1
2

2000 est.

15
1
2

Total personnel compensation .........................
18
18
18
Civilian personnel benefits .......................................
6
6
9
Travel and transportation of persons .......................
1
1
2
Transportation of things ........................................... ................... ...................
1
Communications, utilities, and miscellaneous
charges .................................................................
1
1
3
Advisory and assistance services ............................. ...................
10
8
Other services ............................................................
7 ................... ...................
Operation and maintenance of facilities ..................
2 ................... ...................
Operation and maintenance of equipment ...............
2 ................... ...................
Supplies and materials .............................................
1
1
2
Equipment .................................................................
3
3
3
Payments to the Treasurer of Puerto Rico ................
72
69
56
Refunds .....................................................................
2
2
10
Subtotal, direct obligations ..................................

21.40
22.00

Budgetary resources available for obligation:
Unobligated balance available, start of year ...............
New budget authority (gross) ........................................

4
5

1
7

Total budgetary resources available for obligation
Total new obligations ....................................................
Unobligated balance available, end of year .................

9
¥8
1

8
¥7
1

8
¥5
3

New budget authority (gross), detail:
Appropriation (trust fund, indefinite) ............................

Change in unpaid obligations:
Unpaid obligations, start of year: Obligated balance,
start of year .............................................................. ...................
73.10 Total new obligations ....................................................
8
73.20 Total outlays (gross) ......................................................
¥5
74.40 Unpaid obligations, end of year: Obligated balance,
end of year ................................................................
2

2
7
¥5

2
5
¥5

¥5 ................... ...................

Object Classification (in millions of dollars)

Customs duties, taxes, and fees collected in Puerto Rico
are deposited in this account. After providing for the expenses
of administering Customs activities in Puerto Rico, the remaining amounts are transferred to the Treasurer of Puerto
Rico (48 U.S.C. 740, 795).

Identification code 20–5687–0–2–806

23.90
23.95
24.40

115

Obligations by program activity:
Total new obligations ....................................................

60.27

Outlays (gross), detail:
86.97 Outlays from new permanent authority .........................

10.00

115

111

112

72.40

2 ...................

86.97
86.98

Outlays (gross), detail:
Outlays from new permanent authority .........................
Outlays from permanent balances ................................

87.00

Total outlays (gross) .................................................

89.00
90.00

Net budget authority and outlays:
Budget authority ............................................................
Outlays ...........................................................................

5
6

7
5

2
5
7
4 ................... ...................

Unclaimed and abandoned goods are held in storage under
Customs custody for one year from the date of importation.
At the end of that period, all merchandise upon which duties,
storage, and other charges have not been paid is appraised
and sold at public auction. The proceeds of such sales are
deposited in this account. The salaries and expenses account
is reimbursed for expenses of such sales and the balance
is transferred to the general fund. (19 U.S.C. 528, 1491, 1493,
1559, 1613, 1624).
Object Classification (in millions of dollars)
Identification code 20–8789–0–7–751

25.2

Other services ................................................................

1998 actual

1999 est.

2000 est.

5 ................... ...................

BUREAU OF ENGRAVING AND PRINTING
Federal Funds

DEPARTMENT OF THE TREASURY
25.7

Operation and maintenance of equipment ...................

99.0
99.5

Subtotal, direct obligations ..................................
Below reporting threshold ..............................................

7
7
5
1 ................... ...................

99.9

Total new obligations ................................................

BUREAU OF ENGRAVING AND PRINTING
Federal Funds
Intragovernmental funds:
BUREAU

ENGRAVING

AND

PRINTING FUND

Program and Financing (in millions of dollars)
Identification code 20–4502–0–4–803

Obligations by program activity:
Operating expenditures:
09.01
Currency program ......................................................
09.02
Postage program .......................................................
09.03
Other programs .........................................................
Capital investment:
09.11
Purchase of operating equipment .............................
09.12
Plant alterations and experimental equipment ........

1998 actual

1999 est.

2000 est.

373
67
3

453
63
3

446
60
3

23
1

60
1

59
1

10.00

Total new obligations ................................................

467

580

569

21.40
22.00

Budgetary resources available for obligation:
Unobligated balance available, start of year ...............
New budget authority (gross) ........................................

63
452

48
584

52
572

23.90
23.95
24.40

Total budgetary resources available for obligation
Total new obligations ....................................................
Unobligated balance available, end of year .................

515
¥467
48

632
¥580
52

624
¥569
55

68.00

New budget authority (gross), detail:
Spending authority from offsetting collections (gross):
Offsetting collections (cash) .....................................

452

584

572

120
467
¥497

90
580
¥574

96
569
¥552

The anticipated work volume is based on estimates of requirements submitted by agencies served. The program comprises the following activities:
Engraving and printing—
Currency.—Total deliveries of currency for 1999 and 2000
are estimated to be 11.4 and 9.0 billion notes, respectively.
During 1998, the Bureau delivered 9.2 billion Federal Reserve notes.
Stamps.—This category of work is comprised of postal
and internal revenue stamps. The projected requirements
for 1999 and 2000 are estimated to be 18.0 and 15.0 respectively. In 1998, the Bureau delivered 19.7 billion stamps.
Securities.—This program encompasses the production of
a wide variety of bonds, notes, and debentures for the Bureau of Public Debt and certain other agencies of the Government.
Commissions, certificates, etc.—This program is comprised
primarily of Presidential and Department of Defense commissions and certificates, White House invitations, and
identification cards for various Government agencies. It represents a small portion of the Bureau’s total workload.
Space utilized by other agencies.—Other agencies are
charged for services provided in the space occupied in the
Bureau’s buildings.
Other miscellaneous services.—A wide variety of miscellaneous services are performed by Bureau personnel for other
agencies, which are charged on an actual cost basis.
Purchase of operating equipment.—This category consists
of new purchases and replacement of printing equipment and
other related printing items.
Plant alterations and experimental equipment.—This category encompasses alterations made on the Bureau’s buildings and purchases of experimental equipment.
The operations of the Bureau are currently financed by
means of a revolving fund established in accordance with
the provisions of Public Law 656, August 4, 1950 (31 U.S.C.
181), which requires the Bureau to be reimbursed by customer agencies for all costs of manufacturing products and
services performed. The Bureau is also authorized to assess
amounts to acquire capital equipment and provide for working
capital needs. Bureau operations during 1998 resulted in a
decrease to retained earnings of $22.6 million.

113

PERFORMANCE MEASURES
1998 actual

Outlays (gross), detail:
86.97 Outlays from new permanent authority .........................
86.98 Outlays from permanent balances ................................

452
45

584
¥10

87.00

497

574

Total outlays (gross) .................................................

1999 est.

2000 est.

572
¥20

Manufacturing workyears ............................................................
Protection and accountability of assets .....................................
Resource management workyears ...............................................

2,068
399
320

2,145
395
310

1,995
395
310

552

Total workyears ..............................................................

2,787

2,850

2,700

100%
100%
1.5%
$24.34

100%
100%
+%
$26.50

100%
100%
+%
$29.00

$1.39

$1.43

$1.46

.0039

.025

.0250

.0518

.1000

.0049

.0200

9.2
19.7

11.4
18.0

9.0
15.0

.0192
12.8

.0100
20.0

(1)

(2)

Offsets:
Against gross budget authority and outlays:
Offsetting collections (cash) from:
Non-Federal sources:
88.40
Federal sources—Currency ..............................
88.40
Federal sources—Other ...................................
88.40
Non-Federal sources—Postage ........................
88.40
Non-Federal sources—Other ............................

¥380
¥7
¥63
¥2

¥515
¥7
¥60
¥2

¥506
¥7
¥57
¥2

88.90

¥452

¥584

¥572

Total, offsetting collections (cash) ..................

839

Net budget authority and outlays:
89.00 Budget authority ............................................................ ................... ................... ...................
90.00 Outlays ...........................................................................
45
¥10
¥20

The Bureau of Engraving and Printing designs, manufactures, and supplies Federal Reserve notes, various public debt
instruments, as well as most evidences of a financial character issued by the United States, such as postage and internal revenue stamps. The Bureau executes certain printings
for various territories administered by the United States, particularly postage and revenue stamps.

Manufacturing:
Federal Reserve orders met as requested ..............................
USPS orders met as requested ...............................................
Change in productivity from prior year ..................................
Manufacturing cost for currency (cost per 1000 notes)
Manufacturing cost for stamps 100 stamp flag coil pressure sensitive (cost per 1000 stamps) .............................
Notes returned by Federal Reserve due to manufacturing
defect (per million notes) ..................................................
Stamps returned by USPS due to manufacturing defect
(per million notes) ..............................................................
Notes returned by Federal Reserve because of counterfeit
deterrence defect (per million notes) ................................
Workload Measure:
Federal Reserve note deliveries (in billions) ..........................
Postage stamp deliveries (in billions) ...................................
Protection and Accountability of Assets:
Currency shipment discrepancies (per million notes) ...........
Postage Stamp discrepancies (per million stamps) ..............
Resource Management:
Annual financial statement audit opinion .............................
1 Unqualified

opinion received.

2 Unqualified

opinion expected.

840

BUREAU OF ENGRAVING AND PRINTING—Continued
Federal Funds—Continued

THE BUDGET FOR FISCAL YEAR 2000
09.02
09.03

BUREAU

ENGRAVING

AND

PRINTING FUND—Continued

Statement of Operations (in millions of dollars)
1997 actual

Identification code 20–4502–0–4–803

1998 actual

1999 est.

2000 est.

0101
0102

Revenue ...................................................
Expense ....................................................

431
–458

437
–460

549
–524

518
–488

0109

Net income or loss (–) ............................

–27

–23

Numismatic and investment products ..........................
Protection .......................................................................

621
19

868
18

951
20

10.00

Intragovernmental funds—Continued

Total new obligations ................................................

1,004

1,134

1,171

21.40
22.00

Budgetary resources available for obligation:
Unobligated balance available, start of year ...............
New budget authority (gross) ........................................

14
1,021

31
1,134

31
1,171

23.90
23.95
24.40

Total budgetary resources available for obligation
Total new obligations ....................................................
Unobligated balance available, end of year .................

1,035
¥1,004
31

1,165
¥1,134
31

1,202
¥1,171
31

68.00

New budget authority (gross), detail:
Spending authority from offsetting collections (gross):
Offsetting collections (cash) .....................................

1,021

1,134

1,171

93
1,004
¥925

172
1,134
¥1,134

172
1,171
¥1,171

172

Outlays (gross), detail:
Outlays from new permanent authority .........................

925

1,134

1,171

Offsets:
Against gross budget authority and outlays:
Offsetting collections (cash) from:
Non-Federal sources:
88.40
circulating coinage ...........................................
88.40
numismatic and investment products .............

¥389
¥632

¥266
¥868

¥220
¥951

¥1,021

¥1,134

¥1,171

Balance Sheet (in millions of dollars)
1997 actual

Identification code 20–4502–0–4–803

1998 actual

1999 est.

2000 est.

ASSETS:
Non-Federal assets:
1206
Receivables, net ..................................
1207
Advances and prepayments ................
Other Federal assets:
1801
Cash and other monetary assets .......
1802
Inventories and related properties .....
1803
Property, plant and equipment, net
1901
Other assets—Machinery repair parts

43
2

41
1

36
1

183
54
361
24

138
70
351
27

148
74
360
27

168
61
391
27

1999

Total assets ........................................
LIABILITIES:
2101 Federal liabilities: Accounts payable ......
Non-Federal liabilities:
2201
Accounts payable ................................
2206
Pension and other actuarial liabilities

667

628

651

684

44
38

24
41

25
39

27
41

2999

Total liabilities ....................................
NET POSITION:
3100 Appropriated capital ................................
3300 Cumulative results of operations ............

104

32
531

32
508

32
533

32
563

3999

Total net position ................................

563

540

565

595

4999

Total liabilities and net position ............

667

628

651

684

86.97

88.90

89.00
90.00

Total, offsetting collections (cash) ..................

Object Classification (in millions of dollars)
1998 actual

Identification code 20–4502–0–4–803

1999 est.

2000 est.

11.1
11.3
11.5

Personnel compensation:
Full-time permanent ..................................................
Other than full-time permanent ...............................
Other personnel compensation ..................................

123
3
27

126
3
32

125
3
30

11.9
12.1
21.0
22.0
23.1
23.3
24.0
25.2
26.0
31.0
42.0

Total personnel compensation ..............................
153
Civilian personnel benefits ............................................
29
Travel and transportation of persons ............................
1
Transportation of things ................................................
1
Rental payments to GSA ................................................
1
Communications, utilities, and miscellaneous charges
11
Printing and reproduction ..............................................
1
Other services ................................................................
51
Supplies and materials .................................................
195
Equipment ......................................................................
24
Insurance claims and indemnities ................................ ...................

161
32
2
1
1
15
1
56
249
61
1

158
32
2
1
1
12
1
57
244
60
1

580

569

99.9

Total new obligations ................................................

467

Personnel Summary
1998 actual

Identification code 20–4502–0–4–803

2001

Total compensable workyears: Full-time equivalent
employment ...............................................................

2,532

1999 est.

2,589

2000 est.

2,589

UNITED STATES MINT
Federal Funds
Public enterprise revolving funds:
UNITED STATES MINT PUBLIC ENTERPRISE FUND
Program and Financing (in millions of dollars)
Identification code 20–4159–0–3–803

09.01

Obligations by program activity:
Circulating coinage ........................................................

1998 actual

364

1999 est.

248

2000 est.

200

The United States Mint manufactures coins, sells numismatic and investment products, and provides for security and
asset protection. Public Law 104–52, dated November 19,
1995, enacted 5136, of Subchapter III of chapter 51 of subtitle
IV of title 31, United States Code established the United
States Mint Public Enterprise Fund (the Fund). The new
Fund encompasses the previous Salaries and Expenses, Coinage Profit Fund, Coinage Metal Fund, and the Numismatic
Public Enterprise Fund. The Mint submits annual audited
business-type financial statements to the Secretary of the
Treasury and to Congress in support of the operations of
the revolving fund. The Administration is developing Performance Based Organization proposals throughout the government, including one for the Mint.
The operations of the Mint are divided into three major
activities: Circulating Coinage; Numismatic and Investment
Products; and Protection. The Mint is credited with receipts
from its circulating coinage operations, equal to the full cost
of producing and distributing coins that are put into circulation, including depreciation of the Mint’s plant and equipment
on the basis of current replacement value. From that, the
Mint pays its cost of operations, which includes the costs
of production and distribution. The difference between the
face value of the coins and the estimate of receipts is profit,
which is deposited as seigniorage to the general fund. In
1998, the Mint transferred $562 million to the general fund.
Any seigniorage used to finance the Mint’s capital acquisitions
is recorded as budget authority in the year that funds are
obligated for this purpose, and as receipts over the life of
the asset.
Circulating Coinage.—This activity funds the manufacture
of circulating coins for sale to the Federal Reserve System
as determined by public demand. In 2000, this activity will
manufacture 17.9 billion coins for sale to the Federal Reserve
System. In 1996, with the merger of the former Coinage Metal

BUREAU OF THE PUBLIC DEBT
Federal Funds

DEPARTMENT OF THE TREASURY

Fund into the Mint Public Enterprise Fund, the Mint began
including the cost of metal in the Circulating Coinage activity.
Numismatic and Investment Products.—This activity funds
the manufacture of numismatic and bullion coins, medals,
and other products for sale to collectors and the general public. These coins include annual recurring programs such as
proof and uncirculated sets, silver proof coins, the American
Eagle gold and silver bullion uncirculated and proof coins,
American Eagle platinum coins, and national and historic
medals. The activity also includes nonrecurring programs for
coins and medals which are legislated to commemorate specific events or individuals. In 2000, this activity will fund
the Library of Congress Bicentennial Commemorative Coin
Act of 1998. In addition, the Fifty States Commemorative
Coin Program Act authorized, beginning in 1999, the issuance
of quarters for sale to the public and to the Federal Reserve
System honoring each of the 50 states with a design emblematic of that state. These quarters will be issued in the order
of each state’s admission to the Union. The Mint will produce
five different state quarter designs each year resulting in
a 10-year program. All coins produced for this program are
considered to be numismatic products (Public Law 105–124).
Protection.—This activity funds protection of the Government’s stock of gold and silver bullion, coins, Mint employees
and visitors, plant facilities and equipment, and all other
Mint property against abuse, theft, damage, disorders, and
all other unsafe or illegal practices by utilizing police officers
and modern protective devices.
1998 actual

Circulating Coinage Activity:
Frequency of time meeting a minimum inventory level .............
Federal Reserve Bank Customer Satisfaction Survey— ........
Average cost per 1000 units of circulating clad coinage
(including metal) ................................................................
Average cost per 1000 units of circulating pennies (including metal) ...........................................................................
Clad coins produced per circulating production payroll dollars .....................................................................................
Numismatic and Investment Products:
American Customer Satisfaction Index score of 85 ...............
Percentage of Numismatic product orders shipped within
the Mint’s published turnaround time standards .............
Numismatic contribution margin for: bullion .........................
non-bullion ..............................................................................
Protection:
Losses as a percentage of Reserve Value .............................

1999 est.

2000 est.

100%
85%

N/A

$33.84

377

415

523

559

3999

Total net position ................................

377

415

523

559

4999

Total liabilities and net position ............

587

592

775

816

Object Classification (in millions of dollars)

N/A

$7.69

11.1
11.3
11.5

11.9
12.1
13.0
21.0
22.0
23.1
23.2
23.3
24.0
25.2
26.0
31.0
32.0

Total personnel compensation ..............................
Civilian personnel benefits ............................................
Benefits for former personnel ........................................
Travel and transportation of persons ............................
Transportation of things ................................................
Rental payments to GSA ................................................
Rental payments to others ............................................
Communications,utilities,and miscellanoues charges ..
Printing and reproduction ..............................................
Other services ................................................................
Supplies and materials .................................................
Equipment ......................................................................
Land and structures ......................................................

87
22
1
3
11
3
2
12
2
48
681
34
98

99.9

Total new obligations ................................................

1,004

170

1999 est.

79
1
7

98
1
4

2000 est.

100
1
4

103
105
26
27
1
1
4
4
14
18
1 ...................
1
1
18
20
3
3
60
58
834
878
44
25
25
31
1,134

1,171

Personnel Summary
1998 actual

Identification code 20–4159–0–3–803

$7.74

N/A

1998 actual

Identification code 20–4159–0–3–803

Total compensable workyears: Full-time equivalent
employment ...............................................................

170

1999 est.

2000 est.

$34.48

N/A

N/A
N/A
N/A

98
1%
15%

0.000

1997 actual

1998 actual

1999 est.

2000 est.

0101
0102

Revenue ...................................................
Expense ....................................................

715
–701

1,035
–1,004

1,165
–1,134

1,202
–1,171

0109

Net income or loss (–) ............................

Balance Sheet (in millions of dollars)
1997 actual

1998 actual

1999 est.

2000 est.

107

202

107

110

ASSETS:
Federal assets:
1101
Fund balances with Treasury .............
Investments in US securities:
1106
Receivables, net .............................
1107
Advances and prepayments ...........
Other Federal assets:
1802
Inventories and related properties .....
1803
Property, plant and equipment, net
1901
Other assets ........................................

4
13

3
..................

3
6

298
100
65

178
154
55

305
294
60

290
347
60

1999

587

592

775

816

137

120

125

23
50

39
45

12
120

15
117

2999

210

177

252

257

2,010

2,466

2,475

BUREAU OF THE PUBLIC DEBT
Federal Funds
General and special funds:
ADMINISTERING

Statement of Operations (in millions of dollars)

Identification code 20–4159–0–3–803

NET POSITION:
Cumulative results of operations ............

100%
85%

* Based upon data through 7/31/98.

Identification code 20–4159–0–3–803

3300

2001
81.8%
NA

841

THE

PUBLIC DEBT

For necessary expenses connected with any public-debt issues of
the United States, ø$176,500,000¿ $182,219,000, of which not to exceed $2,500 shall be available for official reception and representation
expenses, and of which not to exceed $2,000,000 shall remain available until øSeptember 30, 2001¿ expended, for øinformation¿ systems
modernization øinitiatives¿: Provided, That the sum appropriated
herein from the General Fund for fiscal year ø1999¿ 2000 shall be
reduced by not more than $4,400,000 as definitive security issue
fees and Treasury Direct Investor Account Maintenance fees are collected, so as to result in a final fiscal year ø1999¿ 2000 appropriation
from the General Fund estimated at ø$172,100,000¿ $177,819,000,
and in addition, $20,000, to be derived from the Oil Spill Liability
Trust Fund to reimburse the Bureau for administrative and personnel
expenses for financial management of the Fund, as authorized by
section ø102¿ 1012 of Public Law 101–380ø: Provided further, That
notwithstanding any other provisions of law, effective upon enactment
and thereafter, the Bureau of the Public Debt shall be fully and
directly reimbursed by the funds described in section 104 of Public
Law 101–136 (103 Stat. 789) for costs and services performed by
the Bureau in the administration of such funds¿. (Treasury Department Appropriations Act, 1999, as included in Public Law 105–277,
section 101(h).)
Program and Financing (in millions of dollars)
Identification code 20–0560–0–1–803

1998 actual

1999 est.

2000 est.

119
49
140
6

136
40
145
8

139
39
169
8

10.00
Total liabilities ....................................

Obligations by program activity:
Direct program:
00.01
Savings and retirement securities ............................
00.02
Marketable and special securities ............................
00.03
Reimbursements to Federal Reserve Banks .............
09.01 Reimbursable program ..................................................

314

329

355

Total new obligations ................................................

842

BUREAU OF THE PUBLIC DEBT—Continued
Federal Funds—Continued

THE BUDGET FOR FISCAL YEAR 2000
Percent of customer service transactions within four
weeks .............................................................................

General and special funds—Continued
ADMINISTERING

THE

PUBLIC DEBT—Continued

Program and Financing (in millions of dollars)—Continued
Identification code 20–0560–0–1–803

21.40
22.00

Budgetary resources available for obligation:
Unobligated balance available, start of year ...............
New budget authority (gross) ........................................

23.90
23.95
24.40

Total budgetary resources available for obligation
Total new obligations ....................................................
Unobligated balance available, end of year .................

1998 actual

11
311

1999 est.

2000 est.

8 ...................
321
355

322
329
355
¥314
¥329
¥355
8 ................... ...................

New budget authority (gross), detail:
Current:
40.00
Appropriation .............................................................
170
42.00
Transferred from other accounts .............................. ...................

173
178
1 ...................

43.00

Appropriation (total) .............................................
Permanent:
Appropriation (indefinite) ..........................................
Spending authority from offsetting collections: Offsetting collections (cash) .....................................

170

174

178

135

139

169

Total new budget authority (gross) ..........................

311

321

355

51
314
¥276

89
329
¥318

100
355
¥336

60.05
68.00
70.00

72.40

Marketable and special securities.—This activity involves
all securities of the United States, other than savings and
retirement securities, including securities of Government corporations for which the Bureau of the Public Debt provides
services. Functions performed relate to the issuance, servicing, and retirement of these securities, both directly by the
Bureau and through the Federal Reserve Banks, as fiscal
agents, including: (1) The maintenance and servicing of individual accounts of owners of registered securities and bookentry Treasury bills; (2) the authorization of interest and
principal payments; and (3) the maintenance of accounting
control over financial transactions, securities transactions and
accountability, and interest cost.
1998 actual

Meet the borrowing needs of the Federal Government:
Percent of auctions completed without error .........................
Percent completed within one hour ........................................
Quality service to investors:
Percent of TD transactions within 3 weeks ...........................
Percent of TD payments timely ..............................................
Percent of TD payments accurately ........................................
Percent CBE payments accurately and timely .......................
Process Government Securities Investment Program transactions timely .....................................................................
Process Government Securities Investment Program transactions accurately ..............................................................

1999 est.

2000 est.

100
90

100
95

98.9
100
100
100

90
100
99.9
100

N/A

100

N/A

99.9

Object Classification (in millions of dollars)
89

100

119
1998 actual

Identification code 20–0560–0–1–803

Outlays (gross), detail:
86.90 Outlays from new current authority ..............................
86.93 Outlays from current balances ......................................
86.97 Outlays from new permanent authority .........................
86.98 Outlays from permanent balances ................................

159
12
79
26

150
15
112
41

150
24
127
35

87.00

Total outlays (gross) .................................................

276

318

336

¥2
¥4

¥4
¥4

88.90

Total, offsetting collections (cash) ..................

¥6

¥8

89.00
90.00

Net budget authority and outlays:
Budget authority ............................................................
Outlays ...........................................................................

305
269

313
310

347
328

This appropriation provides funds for the conduct of all
public debt operations and the promotion of the sale of U.S.
savings-type securities.
Processing and accounting for:
Savings securities.—This activity involves the issuance,
servicing, and retirement of savings bonds and notes and
retirement-type securities, including: (1) the maintenance and
servicing of individual accounts of owners of series H and
HH bonds and the authorization of interest payments; and
(2) the maintenance of accounting control over financial transactions, securities transactions and accountability, and interest cost. These functions are performed directly by the Bureau
of the Public Debt, by the Federal Reserve Banks as fiscal
agents of the United States, and by the qualified agents which
issue and redeem savings bonds and notes. This activity also
consists of sales promotion efforts, using press, radio, other
advertising media, and organized groups, augmented by concentrated sales campaigns emphasizing payroll savings plans.
1998 actual

Number of Savings Securities Redemptions (000) ................
Number of Savings Securities Issued (000) ..........................
Number of Reissues and Claims (000) .........................
Provide quality service to purchasers of savings bonds:
Percent over-the-counter issued within three weeks ........

92.61

73,795
55,060
3,250

1999 est.

79,000
65,000
4,000

11.1
11.5
11.9
12.1
21.0
22.0
23.1
23.3
24.0
25.1
25.2
25.3
25.7
26.0
31.0
99.0
99.0
99.5
99.9

2000 est.

65
4

60
4

69
16
2
1
6

Total personnel compensation .........................
Civilian personnel benefits .......................................
Travel and transportation of persons .......................
Transportation of things ...........................................
Rental payments to GSA ...........................................
Communications, utilities, and miscellaneous
charges .................................................................
Printing and reproduction .........................................
Advisory and assistance services .............................
Other services ............................................................
Purchases of goods and services from Government
accounts ................................................................
Operation and maintenance of equipment ...............
Supplies and materials .............................................
Equipment .................................................................

57
4
61
14
2
1
6

64
15
2
1
6

17
19
18
5
4
4
1 ................... ...................
38
38
38
142
3
2
6

Subtotal, direct obligations ..................................
308
Reimbursable obligations ..............................................
6
Below reporting threshold .............................................. ...................
Total new obligations ................................................

314

163
3
3
6

188
3
2
6

320
347
8
8
1 ...................
329

355

Personnel Summary
1998 actual

Identification code 20–0560–0–1–803

PAYMENT

1999 est.

2000 est.

1,656

1,480

GOVERNMENT LOSSES

1,480

SHIPMENT

Program and Financing (in millions of dollars)

2000 est.

73,500
60,000
4,000

Identification code 20–1710–0–1–803

10.00
99.9

Direct obligations:
Personnel compensation:
Full-time permanent .............................................
Other personnel compensation .............................

1999 est.

Obligations by program activity:
Total obligations (object class 42.0) ............................

1998 actual

1999 est.

2000 est.

INTERNAL REVENUE SERVICE
Federal Funds

DEPARTMENT OF THE TREASURY

22.00
23.95

Budgetary resources available for obligation:
New budget authority (gross) ........................................
Total new obligations ....................................................

1
¥1

60.00

New budget authority (gross), detail:
Appropriation ..................................................................

73.10
73.20

Change in unpaid obligations:
Total new obligations ....................................................
Total outlays (gross) ......................................................

1
¥1

86.97

Outlays (gross), detail:
Outlays from new permanent authority .........................

89.00
90.00

Net budget authority and outlays:
Budget authority ............................................................
Outlays ...........................................................................

1
1

Customer Satisfaction—Field and Office Examination .....
Field Collection Quality ......................................................
Field and Office Examination Quality ................................
Customer Satisfaction—Field Collection ...........................
Service to All Taxpayers:
Total Net Revenue Collected (trillions)—workload projection only 1 .......................................................................
Total Enforcement Revenue Collected—workload projection only 1 .......................................................................
Total Enforcement Revenue Protected—workload projection only 1 .......................................................................
Alternative Treatment Revenue Collected ..........................
Productivity Through a Quality Work Environment:
Employee Satisfaction (Servicewide) ..................................
IRS Productivity Measure (placeholder) .............................

843

N/A
N/A
N/A
N/A

Baseline
Baseline
Baseline
Baseline

TBD
TBD
TBD
TBD

$1.616

$1.725

$1.785

$35.2

$33.3

$7.2
N/A

$7.2
Baseline

$7.2
TDB

N/A
N/A

Baseline
N/A

TBD
Baseline

1 This

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 500 claims are paid annually.

INTERNAL REVENUE SERVICE
The mission of the Internal Revenue Service is to provide
America’s taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying
the tax law with integrity and fairness to all.
To achieve this mission, the Service has established three
strategic goals. In order to achieve the first goal ‘‘Service
to Each Taxpayer,’’ the IRS will make filing easier, provide
first quality service to each taxpayer needing help with his
or her return or account, provide prompt, professional, helpful
treatment to taxpayers in cases where additional taxes may
be due, and improve taxpayer access to toll-free telephone
assistance. Second, to achieve the goal of ‘‘Service to All Taxpayers,’’ the IRS will increase fairness of compliance, and
increase overall compliance. The Service will meet its third
goal ‘‘Productivity Through a Quality Work Environment,’’
by increasing employee job satisfaction and productivity while
the economy grows and service improves.
The IRS is changing the way it uses measures to focus
attention on priorities, assess organizational performance and
identify improvement opportunities. Management processes
and activities are being realigned to ensure that they support
the mission of the IRS and incorporate the principles of a
balanced measurement system. Under this new approach, the
framework for measuring organizational performance will balance the Service’s focus across three major areas: business
results, customer satisfaction, and employee satisfaction, with
business results being comprised of measures of quality and
quantity. Unlike previous measurement efforts, the redesigned measures will ensure that customer and employee satisfaction share equal importance with business results in driving the agency’s actions and programs.
The Service’s sixteen budget activities represent the Service’s various functional components; each activity contributes
to the achievement of the Service’s mission and strategic mission and strategic objectives.

measure is not intended to be a performance target but is to be used only as a workload projection.
2 Starting in 1999, Tax Law Accuracy will be generated by the Centralized Quality Review System (CQRS),
a new quality review system that is more comprehensive than the Integrated Test Call Survey System (ITCSS)
used in prior years.

Federal Funds
General and special funds:
PROCESSING, ASSISTANCE,

AND

MANAGEMENT

For necessary expenses of the Internal Revenue Service for tax
returns processing; revenue accounting; tax law and account assistance to taxpayers by telephone and correspondence; programs to
match information returns and tax returns; management services;
rent and utilities; and øinspection; including purchase (not to exceed
150 for replacement only for police-type use) and hire of passenger
motor vehicles (31 U.S.C. 1343(b)); and¿ services as authorized by
5 U.S.C. 3109, at such rates as may be determined by the Commissioner; ø$3,086,208,000¿ $3,312,535,000, of which up to $3,700,000
shall be for the Tax Counseling for the Elderly Program, and of
which not to exceed $25,000 shall be for official reception and representation expensesø: Provided, That of the amount provided,
$105,000,000 shall remain available until expended for postage and
shall not be obligated before September 30, 1999: Provided further,
That, pursuant to 39 U.S.C. 3206(a), funds shall continue to be provided to the United States Postal Service for postage due: Provided
further, That of the amount provided, $25,000,000 shall not be available for obligation until September 30, 1999¿. (Treasury, Postal Service, and General Government Appropriations Act, 1999, as included
in Public Law 105–277, section 101(h).)
Unavailable Collections (in millions of dollars)
Identification code 20–0912–0–1–803

1998 actual

Balance, start of year:
Balance, start of year ....................................................
6
Receipts:
02.01 New installment agreements fees .................................
82
02.02 Restructured installment agreements fees ...................
11
02.03 Enrolled agent fee increase ........................................... ...................
02.04 General user fees, miscellaneous retained fees ...........
3

1999 est.

01.99

02.99

2000 est.

4 ...................
85
87
11
11
2 ...................
3
3

Total receipts .............................................................

101

Total: Balances and collections ....................................
Appropriation:
05.01 Processing, assistance, and management ....................
05.02 Tax law enforcement ......................................................
05.03 Information systems ......................................................

102

105

101

¥19
¥86
¥82
¥2
¥19
¥19
¥77 ................... ...................

05.99
07.99

¥98
¥105
¥101
4 ................... ...................

04.00

Subtotal appropriation ...................................................
Total balance, end of year ............................................

Program and Financing (in millions of dollars)
Identification code 20–0912–0–1–803

1998 actual

1999 est.

2000 est.

SERVICEWIDE PERFORMANCE MEASURES
1998 actual

Strategic Goals:
Service to Each Taxpayer:
Toll-Free Level of Access ....................................................
Number of Calls Answered—Includes Automated (millions)—workload projection only 1 ................................
Tax Law Accuracy Rate for Taxpayer Inquiries (Toll Free)
Customer Satisfaction—Toll Free ......................................
Number of Taxpayers Served—Walk-In (millions)—workload projection only 1 .....................................................
Customer Satisfaction—Walk-In .......................................

1999 est.

2000 est.

89.9%

80–90%

113.3
93.8%
N/A

120.3

2 85%

Baseline

TBD

10.3
N/A

10.0
Baseline

10.0
TBD

Obligations by program activity:
Direct program:
00.01
Submission processing ..............................................
00.02
Telephone and correspondence .................................
00.03
Document matching ..................................................
00.04
Inspection ..................................................................
00.05
Management services ................................................
00.06
Rent and utilities ......................................................
09.01 Reimbursable program ..................................................
10.00

Total new obligations ................................................

848
929
998
845
839
1,030
57
61
63
103 ................... ...................
516
583
617
600
671
688
33
33
33
3,002

3,116

3,429

INTERNAL REVENUE SERVICE—Continued
Federal Funds—Continued

844

THE BUDGET FOR FISCAL YEAR 2000

General and special funds—Continued
PROCESSING, ASSISTANCE,

AND

MANAGEMENT—Continued

Program and Financing (in millions of dollars)—Continued
Identification code 20–0912–0–1–803

23.90
23.95
24.40

Total budgetary resources available for obligation
Total new obligations ....................................................
Unobligated balance available, end of year .................

1998 actual

*37
2,997

1999 est.

2000 est.

12 ...................
3,104
3,429

5 ................... ...................
*¥27 ................... ...................
3,012
3,116
3,429
¥3,002
¥3,116
¥3,429
12 ................... ...................

New budget authority (gross), detail:
Current:
40.00
Appropriation .............................................................
2,925
3,086
3,313
41.00
Transferred to other accounts ................................... ...................
¥101 ...................
42.00
Transferred from other accounts ..............................
20 ................... ...................
43.00
60.25
68.00
70.00

Appropriation (total) .............................................
Permanent:
Appropriation (special fund, indefinite) ....................
Spending authority from offsetting collections: Offsetting collections (cash) .....................................

2,945

2,985

3,313

Total new budget authority (gross) ..........................

2,997

3,104

3,429

Change in unpaid obligations:
Unpaid obligations, start of year: Obligated balance,
start of year ..............................................................
73.10 Total new obligations ....................................................
73.20 Total outlays (gross) ......................................................
73.40 Adjustments in expired accounts ..................................
73.45 Adjustments in unexpired accounts ..............................
74.40 Unpaid obligations, end of year: Obligated balance,
end of year ................................................................
72.40

86.90
86.93
86.97
86.98
87.00

270
538
674
3,002
3,116
3,429
¥2,723
¥2,980
¥3,400
¥4 ................... ...................
¥5 ................... ...................
538

674

703

Outlays (gross), detail:
Outlays from new current authority ..............................
2,570
2,716
Outlays from current balances ......................................
120
148
Outlays from new permanent authority .........................
33
116
Outlays from permanent balances ................................ ................... ...................

3,015
269
113
3

Total outlays (gross) .................................................

2,723

2,980

3,400

Offsets:
Against gross budget authority and outlays:
88.00
Offsetting collections (cash) from: Federal sources

¥33

¥34

2,964
2,690

their interests within the Service; resolve taxpayers’ problems
through prompt identification, referral and settlement; prevent future problems through prompt identification of the
underlying causes of taxpayers’ problems; operate districts’
and service centers’ toll-free telephone operations, which provide responses to taxpayer requests received via telephone;
perform adjustments and taxpayer relations functions which
receive and analyze taxpayer inquiries initiated by correspondence; initiate contacts with taxpayers to resolve accounts before District Office action is required; prepare and
issue letters proposing assessments; issue statutory notices
of deficiency; operate the Automated Collection System; and
determine taxpayers’ correct income levels and corresponding
tax liabilities.
Inspection.—Pursuant to Public Law 105–206, the functions
and associated resources of the Inspection activity were transferred to the Treasury Inspector General for Tax Administration on January 19, 1999.
Document Matching.—This activity includes the Underreporter, Combined Annual Wage Reporting (CAWR), and
Federal Unemployment Tax Act (FUTA) Programs. The Document Matching Program enables the Service to identify and
follow-up on income reporting discrepancies and unsubstantiated deductions and to verify facts and amounts in question
through taxpayer contact prior to assessing additional tax
or refunding excess credits. These taxpayer contacts are carried out in service centers through correspondence.
Management Services.—This activity sets policies and goals,
provides leadership and direction for the Service, and provides
Servicewide policy guidance for managing contract administration and procurement programs, conducting the Service’s
planning, budgeting, and communication strategies, conducting analysis of programs and investments to support strategic
decision-making, acquiring resources, and maintaining controls and safeguards over those resources, conducting personnel security investigations as required and developing and
managing the human, and logistical resources required, to
fulfill the Service’s mission in performing tax administration.
It also provides all administrative services for IRS National
Office and field installations.
Rent and Utilities.—This activity provides rent and utilities
for the entire Service.
Object Classification (in millions of dollars)

3,071
2,947

3,395
3,366

*Under review.

This appropriation provides for: processing tax returns and
related documents; assisting taxpayers in filing of their returns and in paying taxes that are due; matching information
returns with tax returns; conducting background investigations; and managing financial resources, rent and utilities.
Submission Processing.—This activity enables the Internal
Revenue Service to receive and process paper and electronic
income tax returns and supplemental documents; process and
account for tax revenues; distribute publications and tax
forms to taxpayers; process information returns such as wage,
dividend, and interest statements; provide for payment of refunds, issue notices that payments are overdue, identify possible non-filers for investigation; and assist in the selection
of tax returns for audit. Within this activity are all actions
associated with Electronic Tax Administration, including receipt of electronically filed tax returns, information documents, and taxes due; electronic refund payments to taxpayers; and electronic communications between the IRS and
taxpayers or third parties.
Telephone and Correspondence.—This activity enables the
IRS to ensure that taxpayers have an advocate to represent

Identification code 20–0912–0–1–803

11.1
11.3
11.5

1998 actual

1999 est.

2000 est.

1,168
253
79

1,165
278
66

1,267
316
66

1,500
374
29
33
16
498

1,509
366
30
35
15
615

1,649
455
33
42
17
615

24.0
25.1
25.2
25.4
25.6
25.7
26.0
31.0
41.0

Total personnel compensation .........................
Civilian personnel benefits .......................................
Benefits for former personnel ...................................
Travel and transportation of persons .......................
Transportation of things ...........................................
Rental payments to GSA ...........................................
Communications, utilities, and miscellaneous
charges .................................................................
Printing and reproduction .........................................
Advisory and assistance services .............................
Other services ............................................................
Operation and maintenance of facilities ..................
Medical care ..............................................................
Operation and maintenance of equipment ...............
Supplies and materials .............................................
Equipment .................................................................
Grants, subsidies, and contributions ........................

146
79
11
188
8
1
35
17
30
4

141
102
34
152
35
1
6
18
18
6

140
102
54
204
35
1
6
18
18
6

99.0
99.0

Subtotal, direct obligations ..................................
Reimbursable obligations ..............................................

2,969
33

3,083
33

3,395
34

99.9

Total new obligations ................................................

3,002

3,116

3,429

11.9
12.1
13.0
21.0
22.0
23.1
23.3

INTERNAL REVENUE SERVICE—Continued
Federal Funds—Continued

DEPARTMENT OF THE TREASURY
86.93
86.97
1998 actual

Identification code 20–0912–0–1–803

43,855

635

1999 est.

43,676

647

Outlays from current balances ......................................
Outlays from new permanent authority .........................

230
64

105
82

190
84

87.00

Personnel Summary

Total outlays (gross) .................................................

3,208

3,161

3,411

Offsets:
Against gross budget authority and outlays:
88.00
Offsetting collections (cash) from: Federal sources

¥62

¥63

¥65

Net budget authority and outlays:
Budget authority ............................................................
Outlays ...........................................................................

3,075
3,146

3,184
3,098

3,356
3,346

2000 est.

44,691

647
89.00
90.00

TAX LAW ENFORCEMENT
[INCLUDING

*Under review.

RESCISSION]

For necessary expenses of the Internal Revenue Service for determining and establishing tax liabilities; providing litigation support;
issuing technical rulings; examining employee plans and exempt organizations; conducting criminal investigation and enforcement activities; securing unfiled tax returns; collecting unpaid accounts; compiling statistics of income and conducting compliance research; purchase
(for police-type use, not to exceed 850) and hire of passenger motor
vehicles (31 U.S.C. 1343(b)); and services as authorized by 5 U.S.C.
3109, at such rates as may be determined by the Commissioner,
ø$3,164,189,000¿ $3,336,838,000, of which not to exceed $1,000,000
shall remain available until September 30, 2002 for research. (Treasury Department Appropriations Act, 1999, as included in Public Law
105–277, section 101(h).)
Program and Financing (in millions of dollars)
Identification code 20–0913–0–1–999

1998 actual

1999 est.

2000 est.

Obligations by program activity:
Direct program:
00.01
Criminal investigations .............................................
00.02
Examination ...............................................................
00.03
Collection ...................................................................
00.04
Employee plans and exempt organizations ..............
00.05
Statistics of income ..................................................
00.06
Chief Counsel ............................................................
09.01 Reimbursable program ..................................................

372
1,677
681
132
24
218
62

368
1,729
687
140
27
233
63

376
1,845
713
150
29
243
65

10.00

3,166

3,247

3,421

*42
3,137

1 ...................
3,247
3,421

Total new obligations ................................................

21.40
22.00
22.10

23.90
23.95
23.98
24.40

29 ................... ...................
*¥37 ................... ...................

3,171
3,248
3,421
¥3,166
¥3,247
¥3,421
¥2 ................... ...................
1 ................... ...................

New budget authority (gross), detail:
Current:
40.00
Appropriation .............................................................
40.35
Appropriation rescinded ............................................
41.00
Transferred to other accounts ...................................
42.00
Transferred from other accounts ..............................

3,143
3,164
3,337
¥32 ................... ...................
¥40 ................... ...................
2
1 ...................

43.00

3,073

3,165

3,337

Total new budget authority (gross) ..........................

3,137

3,247

3,421

60.25
68.00
70.00

Change in unpaid obligations:
Unpaid obligations, start of year: Obligated balance,
start of year ..............................................................
73.10 Total new obligations ....................................................
73.20 Total outlays (gross) ......................................................
73.40 Adjustments in expired accounts ..................................
73.45 Adjustments in unexpired accounts ..............................
74.40 Unpaid obligations, end of year: Obligated balance,
end of year ................................................................
72.40

86.90

845

Outlays (gross), detail:
Outlays from new current authority ..............................

354
288
373
3,166
3,247
3,421
¥3,208
¥3,161
¥3,411
5 ................... ...................
¥29 ................... ...................
288

373

383

2,914

2,975

3,136

This appropriation provides for the examination of tax returns, both domestic and international, and the administrative and judicial settlement of taxpayer appeals of examination findings. It also provides for issuing technical rulings,
monitoring employee pension plans, determining qualifications of organizations seeking tax-exempt status, examining
tax returns of exempt organizations, enforcing statutes relating to detection and investigation of criminal violations of
the internal revenue laws, collecting unpaid accounts, and
securing unfiled tax returns and payments. This appropriation supports the Statistics of Income activity, which provides
annual income, financial, and tax data from returns filed
by individuals, corporation, and tax-exempt organizations.
Likewise, it provides resources for market-based research to
identify compliance issues, for conducting tests of treatments
to address non-compliance, and for the implementation of successful treatments of taxpayer non-compliant behavior. Finally, this appropriation provides for legal counsel regarding
legal interpretation of the law and representation in litigation. This request ensures IRS’s ability to provide equitable
application and enforcement of the tax laws, to provide information and assistance to taxpayers to help them comply with
the tax laws, to identify possible nonfilers for investigations,
and to investigate violations of criminal statutes, including
both tax and money laundering charges, that fall under the
jurisdiction of the Internal Revenue Service.
Criminal Investigation.—This activity provides for enforcement of criminal statutes relating to violations of Internal
Revenue laws. It investigates cases of suspected intent to
defraud, recommends prosecution as warranted, and assists
in the preparation and trial of criminal tax cases and related
financial investigations. It also includes the investigation and
recommendation of prosecution of money laundering violations
associated with narcotics organizations and other areas of
fraud. The IRS serves as the Treasury Department’s primary
receiver and processor of statutory filed Bank Secrecy Act
and Title 26 Currency Reports and provides database accessibility to the law enforcement and tax administration communities.
Examination.—This activity encourages voluntary compliance with the internal revenue laws through the determination of correct tax liability by the selective examination of
tax returns, the correction of errors, and the explanation of
these corrections to taxpayers. This activity also includes taxpayer education, which is designed to assist taxpayers in complying with their Federal Income Tax liabilities. The appeals
portion of this activity provides staffing, training, and direct
support to allow for an administrative review process that
provides a channel for impartial case settlement prior to cases
being docketed in a court of law. This includes the offices
of the national director of appeals and the regional director
of appeals.
The international portion of this activity directs the full
range of IRS enforcement and assistance programs related
to U.S. taxpayers doing business or residing outside the
United States as well as non-resident aliens with a U.S. tax
obligation. It also provides technical tax training and administrative assistance to foreign governments; provides compliance

846

INTERNAL REVENUE SERVICE—Continued
Federal Funds—Continued

THE BUDGET FOR FISCAL YEAR 2000
42.0
91.0

TAX LAW ENFORCEMENT—Continued
[INCLUDING

RESCISSION]—Continued

and taxpayer service support to Puerto Rico, the Virgin Islands and certain Pacific Island jurisdictions; and manages
activities related to tax treaties between the United States
and other governments. The operations research component
of this activity develops and evaluates data on taxpayer filing
characteristics based on returns as they are filed and conducts
statistical and economic studies.
Collection.—This activity collects unpaid tax accounts and
secures delinquent returns; develops and implements programs to prevent tax accounts from becoming delinquent; assists taxpayers in resolving tax account problems; helps taxpayers in complying with tax laws; protects the Government’s
interest in litigation proceedings; and takes appropriate enforcement actions when warranted.
Employee Plans and Exempt Organizations.—This activity
ensures compliance with tax laws by monitoring employee
pension plans, exempt organizations, and tax-exempt bonds.
It monitors employee benefits plans to ensure compliance with
the Employee Retirement Income Security Act of 1974, as
amended, and entities exempt from Federal Income Tax to
ensure compliance with statutory requirements; issues private
letter rulings, determination and opinion letters relating to
employee plans, actuarial matters, private foundations and
other exempt organizations, as well as other guidance of general applicability with respect to the above taxpayers; administers voluntary compliance correction programs to ensure
plan benefits for participants are protected; examines returns
of employee benefit plans and tax-exempt organizations, and
examines tax-exempt bond issues, and conducts a Coordinated
Examination Program for large exempt organizations.
Statistics of Income.—This activity publishes Statistics of
Income Reports on the operation of income tax law, as required by the Internal Revenue Code for the Congress and
its committees; for administrative use by the Secretary of
the Treasury and the Commissioner of Internal Revenue; and
for the Federal benchmark statistical programs on income,
wealth and finance.
Chief Counsel.—This activity is the legal counsel to the
Internal Revenue Service and provides the correct legal interpretation of the internal revenue laws; represents the Internal
Revenue Service in litigation; provides all other legal support
for the Internal Revenue Service; and performs these duties
in a manner that enhances public confidence in the integrity,
efficiency, and fairness of our nation’s tax system.

11.1
11.3
11.5
11.8
11.9
12.1
13.0
21.0
22.0
23.3
24.0
25.1
25.2
25.4
25.5
25.7
26.0
31.0
41.0

1998 actual

2,207
39
72
13

Subtotal, direct obligations ..................................
Reimbursable obligations ..............................................

3,105
61

3,184
63

3,356
65

99.9

Total new obligations ................................................

3,166

3,247

3,421

1999 est.

2000 est.

2,265
43
77
13

2,349
38
81
13

Total personnel compensation .........................
2,331
2,398
Civilian personnel benefits .......................................
514
536
Benefits for former personnel ...................................
19
18
Travel and transportation of persons .......................
85
90
Transportation of things ...........................................
5
3
Communications, utilities, and miscellaneous
charges .................................................................
3
4
Printing and reproduction .........................................
1
1
Advisory and assistance services .............................
4
10
Other services ............................................................
73
72
Operation and maintenance of facilities ..................
3
1
Research and development contracts ....................... ...................
5
Operation and maintenance of equipment ...............
13
7
Supplies and materials .............................................
18
25
Equipment .................................................................
29
11
Grants, subsidies, and contributions ........................ ................... ...................

2,481
609
18
92
5
4
1
11
79
1
6
7
25
11
4

4 ................... ...................
3
3
2

Personnel Summary
Identification code 20–0913–0–1–999

1998 actual

1999 est.

2000 est.

44,590

43,888

43,677

384

392

EARNED INCOME TAX CREDIT COMPLIANCE INITIATIVE
For funding essential earned income tax credit compliance and
error reduction initiatives pursuant to section 5702 of the Balanced
Budget Act of 1997 (Public Law 105–33), ø$143,000,000¿
$144,000,000, of which not to exceed $10,000,000 may be used to
reimburse the Social Security Administration for the costs of implementing section 1090 of the Taxpayer Relief Act of 1997. (Treasury
Department Appropriations Act, 1999, as included in Public Law 105–
277, section 101(h).)
Program and Financing (in millions of dollars)
Identification code 20–0917–0–1–803

1998 actual

1999 est.

2000 est.

00.01

Obligations by program activity:
Earned Income Tax Credit .............................................

136

143

144

10.00

Total obligations ........................................................

136

143

144

22.00
23.95
23.98

Budgetary resources available for obligation:
New budget authority (gross) ........................................
Total new obligations ....................................................
Unobligated balance expiring ........................................

40.00

New budget authority (gross), detail:
Appropriation ..................................................................

138
143
144
¥136
¥143
¥144
¥2 ................... ...................

138

143

144

Change in unpaid obligations:
Unpaid obligations, start of year: Obligated balance,
start of year .............................................................. ...................
73.10 Total new obligations ....................................................
136
73.20 Total outlays (gross) ......................................................
¥110
74.40 Unpaid obligations, end of year: Obligated balance,
end of year ................................................................
25

25
143
¥133

35
144
¥144

Outlays (gross), detail:
Outlays from new current authority ..............................
110
133
Outlays from current balances ...................................... ................... ...................

134
10

72.40

86.90
86.93

Object Classification (in millions of dollars)
Identification code 20–0913–0–1–999

Insurance claims and indemnities ...........................
Unvouchered ..............................................................

99.0
99.0

General and special funds—Continued

87.00

Total outlays (gross) .................................................

110

133

144

89.00
90.00

Net budget authority and outlays:
Budget authority ............................................................
Outlays ...........................................................................

138
110

143
133

144
144

This appropriation provides for expanded customer service
and public outreach programs, strengthened enforcement activities, and enhanced research efforts to reduce overclaims
and erroneous filings associated with the Earned Income Tax
Credit (EITC).
Expanded customer service includes dedicated, toll-free telephone assistance, increased community-based tax preparation
sites and a coordinated marketing and educational effort (including paid advertising and direct mailings) to assist low
income taxpayers in determining their eligibility for EITC.
Improved compliance includes increased staff and systemic
improvements in submission processing, examination and
criminal investigation programs. In returns processing, new
procedures include expanded use of math error authority and

INTERNAL REVENUE SERVICE—Continued
Federal Funds—Continued

DEPARTMENT OF THE TREASURY

the identification of EITC-based refund claims involving invalid or duplicate primary, secondary and dependent tax identification numbers (TINs). Increased examination coverage,
prior to issuance of refunds, reduces overpayments and encourages compliance in subsequent filing periods; in addition,
post-refund correspondence audits by service center staff aid
in the recovery of erroneous refunds. Criminal investigation
activities target individuals and practitioners involved in
fraudulent refund schemes and generate referrals of suspicious returns for follow-up examination. Examination staff,
assigned to district offices, audit return preparers and may
apply penalties for non-compliance with ‘‘due diligence requirements.’’
Enhanced research activities and projects focus on EITC
claimant characteristics and patterns of non-compliance and
are designed to improve education and outreach products,
strengthen IRS abuse detection capabilities and measure the
effects of Servicewide programs on compliance levels for the
EITC-eligible taxpayer population. This appropriation also
funds the development of specialized research databases and
masterfile updates, reimbursements to the Social Security Administration (SSA) for enhancements to the SSA numbering
systems and cooperative efforts with State vital statistics offices.
Object Classification (in millions of dollars)
1998 actual

Identification code 20–0917–0–1–803

11.1
11.3
11.5
11.9
12.1
21.0
23.3
24.0
25.1
25.2
25.4
25.7
26.0
31.0
99.9

40
38
6

Total personnel compensation ..............................
84
Civilian personnel benefits ............................................
20
Travel and transportation of persons ............................
1
Communications, utilities, and miscellaneous charges
4
Printing and reproduction ..............................................
1
Advisory and assistance services ..................................
1
Other services ................................................................
9
Operation and maintenance of facilities ...................... ...................
Operation and maintenance of equipment ...................
2
Supplies and materials .................................................
1
Equipment ......................................................................
13
Total new obligations ................................................

136

1999 est.

48
22
4

2000 est.

49
22
4

74
17
3
9
5
1
21
1
4
1
7

75
17
3
9
5
1
21
1
4
1
7

143

144

1001

1998 actual

Total compensable workyears: Full-time equivalent
employment ...............................................................

2,358

1999 est.

1,972

2000 est.

2,095

INFORMATION SYSTEMS
For necessary expenses of the Internal Revenue Service for information systems and telecommunications support, including developmental information systems and operational information systems; the
hire of passenger motor vehicles (31 U.S.C. 1343(b)); and services
as authorized by 5 U.S.C. 3109, at such rates as may be determined
by the Commissioner, ø$1,265,456,000, which shall remain available
until September 30, 2000, and of which $103,000,000 shall be available only for improvements to customer service¿ $1,445,401,000.
(Treasury Department Appropriations Act, 1999, as included in Public
Law 105–277, section 101(h).)
Program and Financing (in millions of dollars)
Identification code 20–0919–0–1–803

Obligations by program activity:
Direct program:
00.01
Operational Information Systems ..............................
00.02
Year 2000 ..................................................................
00.03
Information Systems Investments .............................
09.01 Reimbursable program ..................................................

Total new obligations ................................................

23.90
23.95
24.40

Total budgetary resources available for obligation
Total new obligations ....................................................
Unobligated balance available, end of year .................

1,561

1,784

1,461

*151
1,375

35 ...................
1,748
1,461

6 ................... ...................
*64 ................... ...................
1,596
1,783
1,461
¥1,561
¥1,784
¥1,461
35 ................... ...................

New budget authority (gross), detail:
Current:
40.00
Appropriation .............................................................
1,272
41.00
Transferred to other accounts ................................... ...................
42.00
Transferred from other accounts ..............................
20

1,265
1,455
¥6 ...................
483 ...................

43.00

1,742

60.25
68.00
70.00

1,292

Total new budget authority (gross) ..........................

1,375

1,748

1,461

Change in unpaid obligations:
Unpaid obligations, start of year: Obligated balance,
start of year ..............................................................
73.10 Total new obligations ....................................................
73.20 Total outlays (gross) ......................................................
73.40 Adjustments in expired accounts ..................................
73.45 Adjustments in unexpired accounts ..............................
74.40 Unpaid obligations, end of year: Obligated balance,
end of year ................................................................

1,455

77 ................... ...................

72.40

545
709
747
1,561
1,784
1,461
¥1,369
¥1,746
¥1,400
¥23 ................... ...................
¥6 ................... ...................
709

747

808

86.90
86.93
86.97

935
351
83

1,292
449
6

946
447
6

87.00

Total outlays (gross) .................................................

1,369

1,746

1,400

Offsets:
Against gross budget authority and outlays:
88.00
Offsetting collections (cash) from: Federal sources

¥6

Net budget authority and outlays:
Budget authority ............................................................
Outlays ...........................................................................

1,369
1,363

1,742
1,740

1,455
1,394

89.00
90.00

* Under Review.

Personnel Summary
Identification code 20–0917–0–1–803

10.00

847

1998 actual

1,080
446
29
6

1999 est.

1,202
358
218
6

2000 est.

1,139
250
66
6

This appropriation provides for Servicewide information
systems operations and maintenance, Year 2000 (Y2K) conversion, and investments to enhance current operating systems or develop new systems. It provides the resources to
manage, maintain, and operate the information systems supporting Federal tax administration. The Service’s business
activities rely on these information systems to process tax
and related documents, to account for tax revenues collected,
to send out bills for taxes owed, and to issue refunds. The
appropriation includes staffing, telecommunications, and related support to convert and ensure Y2K compliance of the
programming code operating IRS tax administration systems.
Additionally, hardware and software (including commercialoff-the-shelf), and contractual services to design, develop, and
deploy new systems and to enhance existing systems are
funded in this appropriation.
Operations and Maintenance.—This activity provides the
salaries, benefits, and related costs to manage, maintain and
operate the information systems that support tax administration. The Service’s business activities rely on these information systems to process tax and information returns, account
for tax revenues collected, send bills for taxes owed, issue
refunds, assist in the selection of tax returns for audit, and
provide telecommunications services for all business activities
including the public’s toll free access to tax information. These
systems are located in a variety of sites including the Mar-

848

INTERNAL REVENUE SERVICE—Continued
Federal Funds—Continued

THE BUDGET FOR FISCAL YEAR 2000

General and special funds—Continued
INFORMATION SYSTEMS—Continued

tinsburg Tennessee, and Detroit Computing Centers, and in
regional and district offices and service centers. The staffing
in this activity is used to maintain the millions of lines of
programming code running the system; and to operate and
administer the Service’s hardware infrastructure of
mainframes, minicomputers, personal computers and networks. Pursuant to Public Law 105–206, information systems
associated with the Inspection activity were transferred to
the Treasury Inspector General for Tax Administration on
January 19, 1999.
Year 2000.—This activity provides the salaries, benefits,
and related costs associated with the Y2K conversion of the
Service’s Information Systems, which also includes funding
for Mainframe Consolidation and the Integrated Submission
and Remittance Processing System.
Investments.—This activity provides for salaries and benefits, hardware, software and contractual services for investments in new systems and major enhancements over $500
thousand to the operating systems for the Operations and
Maintenance activity. It also includes activities that focus
on developing and enhancing systems that are critical to the
Modernization Blueprint, including the architecture, engineering, and infrastructure activities.

Identification code 20–0919–0–1–803

11.1
11.3
11.5
11.9
12.1
21.0
22.0
23.3

Program and Financing (in millions of dollars)
Identification code 20–0921–0–1–803

1999 est.

371
509
409
5 ................... ...................
23
15
13
399
524
84
119
19
28
1 ...................

24.0
25.1
25.2
25.4
25.6
25.7
26.0
31.0

422
109
21
2

99.0
99.0

Subtotal, direct obligations ..................................
Reimbursable obligations ..............................................

1,555
6

1,778
6

1,455
6

99.9

Total new obligations ................................................

1,561

1,784

1,461

218
226
224
1
2
2
21
5
4
360
415
296
15
5
7
1 ................... ...................
66
139
155
13
20
18
357
295
195

2000 est.

00.01

Obligations by program activity:
Information Technology Investments ............................. ...................

295

211

Total new obligations ................................................ ...................

295

211

21.40
22.00

295
211
211 ...................

23.90
23.95
24.40

Total budgetary resources available for obligation
295
Total new obligations .................................................... ...................
Unobligated balance available, end of year .................
295

506
211
¥295
¥211
211 ...................

40.00
40.35

New budget authority (gross), detail:
Appropriation ..................................................................
Appropriation rescinded .................................................

43.00

Appropriation (total) ..................................................

1999 est.

2000 est.

1001

7,234

8,184

7,399

INFORMATION TECHNOLOGY INVESTMENTS
øFor necessary expenses of the Internal Revenue Service,
$211,000,000, to remain available until September 30, 2002, for the
capital asset acquisition of information technology systems, including
management and related contractual costs of such acquisition, and
including contractual costs associated with operations authorized by
5 U.S.C. 3109: Provided, That none of these funds is available for
obligation until September 30, 1999: Provided further, That none
of these funds shall be obligated until the Internal Revenue Service

325
211 ...................
¥30 ................... ...................
295

211 ...................

72.40

................... ...................
...................
295
...................
¥74

221
211
¥141

...................

221

291

86.93

Outlays (gross), detail:
Outlays from current balances ...................................... ...................

141

89.00
90.00

Net budget authority and outlays:
Budget authority ............................................................
295
Outlays ........................................................................... ...................

Personnel Summary
1998 actual

1999 est.

2000 est.

Total personnel compensation .........................
Civilian personnel benefits .......................................
Travel and transportation of persons .......................
Transportation of things ...........................................
Communications, utilities, and miscellaneous
charges .................................................................
Printing and reproduction .........................................
Advisory and assistance services .............................
Other services ............................................................
Operation and maintenance of facilities ..................
Medical care ..............................................................
Operation and maintenance of equipment ...............
Supplies and materials .............................................
Equipment .................................................................

Identification code 20–0919–0–1–803

1998 actual

10.00

Object Classification (in millions of dollars)
1998 actual

and the Department of the Treasury submit to Congress for approval,
a plan for expenditure that: (1) implements the Internal Revenue
Service’s Modernization Blueprint submitted to Congress on May 15,
1997; (2) meets the information systems investment guidelines established by the Office of Management and Budget and in the fiscal
year 1998 budget; (3) is reviewed and approved by the Office of
Management and Budget, the Department of the Treasury’s IRS Management Board, and is reviewed by the General Accounting Office;
(4) meets the requirements of the May 15, 1997 Internal Revenue
Service’s Systems Life Cycle program; and (5) is in compliance with
acquisition rules, requirements, guidelines, and systems acquisition
management practices of the Federal Government.¿ For necessary
expenses of the Internal Revenue Service, $325,000,000, to become
available on October 1, 2000, and remain available until expended,
for the capital asset acquisition of information technology systems,
including management and services as authorized by 5 U.S.C. 3109:
Provided, That none of these funds shall be obligated until ten days
after a spending plan for these funds has been submitted to the Office
of Management and Budget and the Internal Revenue Service Oversight Board, established by section 1101 of P.L. 105–206, for review.
(Treasury Department Appropriations Act, 1999, as included in Public
Law 105–277, section 101(h).)

211 ...................
74
141

This appropriation provides for funding of the PRIME Systems Integration Services Contractor to build the information
technology described in the IRS Modernization Blueprint of
May 15, 1997. The PRIME contract was awarded in December, 1998. The IRS is partnering with the private sector to
make technology investments in its primary business lines:
customer service, compliance; electronic commerce; submission
processing; corporate systems; and financial reporting. These
investments are predicated on a systems architecture that
integrates functional requirements with infrastructure and
data security; a project sequencing plan that details the logic
of systems development roll out and phase out of legacy systems; and business cases that incorporate known outcomes
of reengineering, electronic commerce and redesign of work
processes.

INTERNAL REVENUE SERVICE—Continued
Federal Funds—Continued

DEPARTMENT OF THE TREASURY

849

60.05

New budget authority (gross), detail:
Appropriation (indefinite) ............................................... ................... ...................

¥2

73.10
73.20

¥2
2

86.97

Outlays (gross), detail:
Outlays from new permanent authority ......................... ................... ...................

¥2

89.00
90.00

¥2
¥2

Object Classification (in millions of dollars)
1998 actual

Identification code 20–0921–0–1–803

25.1
31.0

Advisory and assistance services .................................. ...................
Equipment ...................................................................... ...................

99.9

1999 est.

Total new obligations ................................................ ...................

2000 est.

10 ...................
285
211
295

211

PAYMENT WHERE EARNED INCOME CREDIT EXCEEDS LIABILITY
TAX

FOR

Program and Financing (in millions of dollars)
1998 actual

Identification code 20–0906–0–1–609

1999 est.

2000 est.

10.00

Obligations by program activity:
Total obligations (object class 44.0) ............................

23,239

26,273

26,880

22.00
23.95

Budgetary resources available for obligation:
New budget authority (gross) ........................................
Total new obligations ....................................................

23,239
¥23,239

26,273
¥26,273

26,880
¥26,880

60.05

New budget authority (gross), detail:
Appropriation (indefinite) ...............................................

23,239

26,273

Savings shown result from a legislative proposal to require
that a foster child, for purposes of claiming the EITC, meet
a specified relationship test.

26,880

PAYMENT WHERE CHILD CREDIT EXCEEDS LIABILITY

FOR

TAX

Program and Financing (in millions of dollars)
1998 actual

Identification code 20–0922–0–1–999

1999 est.

2000 est.

10.00
26,273
¥26,273

26,880
¥26,880

Outlays (gross), detail:
Outlays from new permanent authority .........................

23,239

26,273

528

22.00
23.95

415
¥415

528
¥528

New budget authority (gross), detail:
Appropriation (indefinite) ............................................... ...................

415

528

73.10
73.20

415
¥415

528
¥528

86.97

23,239
¥23,239

415

60.05

Change in unpaid obligations:
73.10 Total new obligations ....................................................
73.20 Total outlays (gross) ......................................................

Obligations by program activity:
Total obligations (object class 41.0) ............................ ...................

Outlays (gross), detail:
Outlays from new permanent authority ......................... ...................

415

528

89.00
90.00

415
415

528
528

26,880

86.97

23,239
23,239

26,273
26,273

26,880
26,880

Summary of Budget Authority and Outlays
(in millions of dollars)

Enacted/requested:
1998 actual
1999 est.
Budget Authority .....................................................................
23,239
26,273
Outlays ....................................................................................
23,239
26,273
Legislative proposal, subject to PAYGO:
Budget Authority ..................................................................... .................... ....................
Outlays .................................................................................... .................... ....................
Total:
Budget Authority .....................................................................
Outlays ....................................................................................

2000 est.

26,880
26,880
–2
–2

Summary of Budget Authority and Outlays
(in millions of dollars)

23,239
23,239

26,273
26,273

26,878
26,878

As provided by law, there will be instances wherein the
earned income tax credit will exceed the amount of tax liability owed through the individual income tax system, resulting
in an additional payment to the tax filer. The Earned Income
Credit was originally authorized by the Tax Reduction Act
of 1975 (Public Law 94–12) and made permanent by the Revenue Adjustment Act of 1978 (Public Law 95–600). The Tax
Reform Act of 1986 and the Omnibus Budget Reconciliation
Acts of 1990 and 1993 have increased the credit amount and
expanded the eligibility for earned income credit.
PAYMENT WHERE EARNED INCOME CREDIT EXCEEDS LIABILITY
TAX

FOR

(Legislative proposal, subject to PAYGO)

10.00

1998 actual

1999 est.

2000 est.

415
415

528
528

.................... ....................
.................... ....................

6
6

Total:
Budget Authority ..................................................................... ....................
Outlays .................................................................................... ....................

415
415

534
534

As provided by law, there will be instances wherein the
child credit will exceed the amount of tax liability owed
through the individual income tax system, resulting in an
additional payment to the tax filer. The child credit was originally authorized by the Taxpayer Relief Act of 1997 (Public
Law 105–34).
PAYMENT WHERE CHILD CREDIT EXCEEDS LIABILITY

Program and Financing (in millions of dollars)
Identification code 20–0906–4–1–609

1998 actual

....................
....................

FOR

TAX

(Legislative proposal, subject to PAYGO)
1999 est.

Obligations by program activity:
Total obligations (object class 44.0) ............................ ................... ...................

Budgetary resources available for obligation:
22.00 New budget authority (gross) ........................................ ................... ...................
23.95 Total new obligations .................................................... ................... ...................

Program and Financing (in millions of dollars)

2000 est.

Identification code 20–0922–4–1–999

1998 actual

1999 est.

2000 est.

¥2
10.00

Obligations by program activity:
Total obligations (object class 41.0) ............................ ................... ...................

22.00

Budgetary resources available for obligation:
New budget authority (gross) ........................................ ................... ...................

¥2
2

850

INTERNAL REVENUE SERVICE—Continued
Federal Funds—Continued

THE BUDGET FOR FISCAL YEAR 2000

General and special funds—Continued

Program and Financing (in millions of dollars)

PAYMENT WHERE CHILD CREDIT EXCEEDS LIABILITY
Continued

FOR

TAX—

Identification code 20–5433–0–2–803

Identification code 20–0922–4–1–999

1999 est.

2000 est.

10.00

Program and Financing (in millions of dollars)—Continued
1998 actual

1998 actual

Obligations by program activity:
Total obligations (object class 91.0) ............................

2000 est.

23.95

Total new obligations .................................................... ................... ...................

¥6

22.00
23.95

Budgetary resources available for obligation:
New budget authority (gross) ........................................
Total new obligations ....................................................

6
¥6

60.05

New budget authority (gross), detail:
Appropriation (indefinite) ............................................... ................... ...................

60.25

New budget authority (gross), detail:
Appropriation (special fund, indefinite) ........................

73.10
73.20

6
¥6

73.10
73.20

Change in unpaid obligations:
Total new obligations ....................................................
Total outlays (gross) ......................................................

6
¥6

86.97

Outlays (gross), detail:
Outlays from new permanent authority ......................... ................... ...................

86.97

Outlays (gross), detail:
Outlays from new permanent authority .........................

89.00
90.00

6
6

89.00
90.00

Net budget authority and outlays:
Budget authority ............................................................
Outlays ...........................................................................

6
6

This schedule reflects the effects of the proposed long-term
care tax credit.
REFUNDING INTERNAL REVENUE COLLECTIONS, INTEREST
Program and Financing (in millions of dollars)
1998 actual

Identification code 20–0904–0–1–908

1999 est.

2000 est.

10.00

Obligations by program activity:
Total obligations (object class 43.0) ............................

2,599

2,904

3,036

22.00
23.95

Budgetary resources available for obligation:
New budget authority (gross) ........................................
Total new obligations ....................................................

2,599
¥2,599

2,904
¥2,904

As provided by law (26 U.S.C. 7623), the Treasury Secretary may make payments to individuals resulting from information given that leads to the collection of Internal Revenue taxes. The Taxpayer Bill of Rights of 1996 (Public Law
104–168) provides for payments of such sums to individuals
from the proceeds of amounts (other than interest) 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 persons guilty
of violating the internal revenue laws (in cases where such
expenses are not otherwise provided for by law).

3,036
¥3,036

Public enterprise funds:
New budget authority (gross), detail:
60.05 Appropriation (indefinite) ...............................................

2,599

2,904

FEDERAL TAX LIEN REVOLVING FUND

3,036

Program and Financing (in millions of dollars)
Change in unpaid obligations:
73.10 Total new obligations ....................................................
73.20 Total outlays (gross) ......................................................

2,599
¥2,599

2,904
¥2,904

3,036
¥3,036

Identification code 20–4413–0–3–803

10.00

Outlays (gross), detail:
86.97 Outlays from new permanent authority .........................

2,599

2,599
2,599

2,904

2,904
2,904

Obligations by program activity:
Total obligations (object class 32.0) ............................

1998 actual

1999 est.

2000 est.

3
10

4
10

3
10

3,036

3,036
3,036

Under certain circumstances, as provided in 26 U.S.C. 6611,
interest is paid on Internal Revenue collections that must
be refunded. The Tax Equity and Fiscal Responsibility Act
of 1982 (Public Law 97–248) provides for daily compounding
of interest. Under the Tax Reform Act of 1986 (Public Law
99–514), interest paid on Internal Revenue collections will
equal the Federal short-term rate plus two percentage points,
such rate to be adjusted quarterly.
INFORMANT PAYMENTS

21.40
22.00
22.10

1 ................... ...................

23.90
23.95
24.40

Total budgetary resources available for obligation
Total new obligations ....................................................
Unobligated balance available, end of year .................

14
¥10
4

14
¥10
3

13
¥10
3

68.00

New budget authority (gross), detail:
Spending authority from offsetting collections (gross):
Offsetting collections (cash) .....................................

3 ................... ...................
10
10
10
¥10
¥10
¥10
¥1 ................... ...................

Unavailable Collections (in millions of dollars)
Identification code 20–5433–0–2–803

1998 actual

1999 est.

2000 est.

Balance, start of year:
01.99 Balance, start of year .................................................... ................... ................... ...................
Receipts:
02.01 Underpayment and fraud collection ..............................
6
6
6
Appropriation:
05.01 Informant payments .......................................................
¥6
¥6
¥6
07.99 Total balance, end of year ............................................ ................... ................... ...................

Outlays (gross), detail:
Outlays from new permanent authority .........................

Offsets:
Against gross budget authority and outlays:
88.40
Offsetting collections (cash) from: Non-Federal
sources ..................................................................

¥10

86.97

89.00

Net budget authority and outlays:
Budget authority ............................................................ ................... ................... ...................

UNITED STATES SECRET SERVICE
Federal Funds

DEPARTMENT OF THE TREASURY
90.00

Outlays ...........................................................................

¥1 ................... ...................

This revolving fund was established pursuant to section
112(a) of the Federal Tax Lien Act of 1966, to serve as the
source of financing the redemption of real property by the
United States. During the process of collecting unpaid taxes,
the government places a tax lien on real estate in order
to protect the government’s interest. Situations arise where
property of this nature is collateral for other indebtedness
and the tax lien is subordinate to the original indebtedness.
In this circumstance, it is often to the government’s interest
to purchase the property during the foreclosure sale. The
advantage arises when the property is worth substantially
more than the first lienholder’s equity but is being sold for
an amount that barely covers that equity, thereby leaving
no proceeds to apply against delinquent taxes. Under these
circumstances, if the Government buys the property and subsequently puts it up for sale under more advantageous conditions, it is possible to realize sufficient profit on the transaction to fully or partially collect the amount of taxes due.
The revolving fund is reimbursed from the proceeds of the
sale in an amount equal to the amount expended from the
fund for the redemption. The balance of the proceeds are
applied against the amount of the tax, interest, penalties,
and additions thereto, and for the costs of sale. The remainder, if any, would revert to the parties legally entitled to
it.

ADMINISTRATIVE PROVISIONS—INTERNAL REVENUE SERVICE
SEC. 101. Not to exceed 5 percent of any appropriation made available in this Act to the Internal Revenue Service may be transferred
to any other Internal Revenue Service appropriation upon øthe advance approval of¿ notification to the House and Senate Committees
on Appropriations.
SEC. 102. The Internal Revenue Service shall maintain a training
program to ensure that Internal Revenue Service employees are
trained in taxpayers’ rights, in dealing courteously with the taxpayers, and in cross-cultural relations.
øSEC. 103. The funds provided in this Act for the Internal Revenue
Service shall be used to provide, as a minimum, the fiscal year
1995 level of service, staffing, and funding for Taxpayer Services.¿
øSEC. 104. None of the funds appropriated by this title shall be
used in connection with the collection of any underpayment of any
tax imposed by the Internal Revenue Code of 1986 unless the conduct
of officers and employees of the Internal Revenue Service in connection with such collection, including any private sector employees
under contract to the Internal Revenue Service, complies with subsection (a) of section 805 (relating to communications in connection
with debt collection), and section 806 (relating to harassment or
abuse), of the Fair Debt Collection Practices Act (15 U.S.C. 1692).¿
SEC. ø105¿ 103. The Internal Revenue Service shall institute and
enforce policies and procedures which will safeguard the confidentiality of taxpayer information.
øSEC. 106. Funds made available by this or any other Act to the
Internal Revenue Service shall be available for improved facilities
and increased manpower to provide sufficient and effective 1–800
help line for taxpayers. The Commissioner shall continue to make
the improvement of the Internal Revenue Service 1–800 help line
service a priority and allocate resources necessary to increase phone
lines and staff to improve the Internal Revenue Service 1–800 help
line service.¿
øSEC. 107. Notwithstanding any other provision of law, no reorganization of the field office structure of the Internal Revenue Service
Criminal Investigation Division will result in a reduction of criminal
investigators in Wisconsin and South Dakota from the 1996 level.¿
(Treasury Department Appropriations Act, 1999, as included in Public
Law 105–277, section 101(h).)

851

UNITED STATES SECRET SERVICE
Federal Funds
General and special funds:
SALARIES

AND

EXPENSES

For necessary expenses of the United States Secret Service, including purchase of not to exceed ø739¿ 777 vehicles for police-type use,
of which ø675¿ 739 shall be for replacement only, and hire of passenger motor vehicles; hire of aircraft; training and assistance requested by State and local governments, which may be provided
without reimbursement; services of expert witnesses at such rates
as may be determined by the Director; rental of buildings in the
District of Columbia, and fencing, lighting, guard booths, and other
facilities on private or other property not in Government ownership
or control, as may be necessary to perform protective functions; for
payment of per diem and/or subsistence allowances to employees
where a protective assignment during the actual day or days of the
visit of a protectee require an employee to work 16 hours per day
or to remain overnight at his or her post of duty; the conducting
of and participating in firearms matches; presentation of awards;
for travel of Secret Service employees on protective missions without
regard to the limitations on such expenditures in this or any other
Act øif approval is obtained in advance from the Committees on
Appropriations¿; for research and development; for making grants
to conduct behavioral research in support of protective research and
operations; not to exceed $20,000 for official reception and representation expenses; not to exceed $50,000 to provide technical assistance
and equipment to foreign law enforcement organizations in counterfeit investigations; for payment in advance for commercial accommodations as may be necessary to perform protective functions; and
for uniforms without regard to the general purchase price limitation
for the current fiscal year, ø$600,302,000: Provided, That $18,000,000
provided for protective travel shall remain available until September
30, 2000: Provided further, That of the amount provided, $5,000,000
shall not be available for obligation until September 30, 1999¿
$661,312,000. (Treasury Department Appropriations Act, 1999, as included in Public Law 105–277, section 101(h).)
øFor an additional amount for ‘‘Salaries and Expenses’’,
$80,808,000, to remain available until expended: Provided, That the
entire amount is designated by the Congress as an emergency requirement pursuant to section 251(b)(2)(A) of the Balanced Budget
and Emergency Deficit Control Act of 1985, as amended.¿ (Omnibus
Consolidated and Emergency Supplemental Appropriations Act, 1999,
Division B, Title II, chapter 7.)
Program and Financing (in millions of dollars)
Identification code 20–1408–0–1–751

1998 actual

1999 est.

2000 est.

Obligations by program activity:
Direct program:
00.01
Protection, investigations, and uniformed activities
00.02
Other security programs ............................................
09.01 Reimbursable program ..................................................

566
1
28

603
661
84 ...................
19
19

10.00

Total new obligations ................................................

595

706

21.40
22.00
22.10

3
595

3 ...................
703
680

23.90
23.95
23.98
24.40

680

1 ................... ...................
599
706
680
¥595
¥706
¥680
¥1 ................... ...................
3 ................... ...................

New budget authority (gross), detail:
Current:
40.00
Appropriation .............................................................
42.00
Transferred from other accounts ..............................

564
3

681
661
3 ...................

43.00

567

684

661

68.00

Appropriation (total) .............................................
Permanent:
Spending authority from offsetting collections:
Offsetting collections (cash) ................................

852

UNITED STATES SECRET SERVICE—Continued
Federal Funds—Continued

THE BUDGET FOR FISCAL YEAR 2000

General and special funds—Continued
SALARIES

AND

EXPENSES—Continued

Program and Financing (in millions of dollars)—Continued
Identification code 20–1408–0–1–751

1998 actual

1999 est.

2000 est.

68.10

From Federal sources: Change in receivables
and unpaid, unfilled orders .............................

68.90

Spending authority from offsetting collections
(total) ...........................................................

Total new budget authority (gross) ..........................

595

703

680

70.00

Change in unpaid obligations:
Unpaid obligations, start of year: Obligated balance,
start of year ..............................................................
73.10 Total new obligations ....................................................
73.20 Total outlays (gross) ......................................................
73.40 Adjustments in expired accounts ..................................
73.45 Adjustments in unexpired accounts ..............................
Unpaid obligations, end of year:
74.40
Obligated balance, end of year ................................
74.95
From Federal sources: Receivables and unpaid, unfilled orders ...........................................................

23 ................... ...................

72.40

74.99

64
70
139
595
706
680
¥562
¥637
¥682
¥3 ................... ...................
¥1 ................... ...................
70

139

137

23 ................... ...................

Total unpaid obligations, end of year ..................

139

137

507
50
5

616
2
19

595
68
19

87.00

562

637

682

Total outlays (gross) .................................................

Offsets:
Against gross budget authority and outlays:
88.00
Offsetting collections (cash) from: Federal sources
88.95 From Federal sources: Change in receivables and
unpaid, unfilled orders ..............................................
Net budget authority and outlays:
89.00 Budget authority ............................................................
90.00 Outlays ...........................................................................

¥5

¥19

¥23 ................... ...................

567
557

684
618

661
663

The Secret Service is responsible for the security of the
President, the Vice President and other dignitaries and designated individuals; for enforcement of laws relating to obligations and securities of the United States and financial crimes
such as financial institution fraud and other fraud; and for
protection of the White House and other buildings within
Washington, DC.
Investigations, protection, and uniformed activities.—The
Service must provide for the protection of the President of
the United States, immediate family members, the Presidentelect, the Vice President, or other officer next in the order
of succession to the Office of the President, and the Vice
President-elect, and the members of their immediate families
unless the members decline such protection; protection of the
person of a visiting head and accompanying spouse of a foreign state or foreign government and, at the direction of the
President, other distinguished foreign visitors to the United
States and official representatives of the United States performing special missions abroad; the protection of former
Presidents, their spouses and minor children, unless such
protection is declined. The Service is also responsible for investigation of counterfeiting of currency, and securities; forgery and altering of Government checks and bonds; thefts
and frauds relating to Treasury electronic funds transfers;
financial access device fraud, telecommunications fraud, computer and telemarketing fraud; fraud relative to federally insured financial institutions; and other criminal and noncriminal cases.
The Secret Service Uniformed Division protects the Executive Residence and grounds in the District of Columbia; any
building in which White House offices are located; the President and members of his immediate family; the official resi-

dence and grounds of the Vice-President in the District of
Columbia; the Vice President and members of his immediate
family; foreign diplomatic missions located in the Washington
metropolitan area; the Treasury Building, its Annex and
grounds, and such other areas as the President may direct
on a case-by-case basis.
Presidential candidate protective activities.—The Secret
Service is authorized to protect major Presidential and VicePresidential candidates, as determined by the Secretary of
the Treasury after consultation with an advisory committee.
In addition, the Service is authorized to protect the spouses
of major Presidential and Vice-Presidential candidates; however, such protection may not commence more than 120 days
prior to the general Presidential election.
PERFORMANCE INDICATORS
1998 actual

Cases Closed—The total number of cases worked and
closed, excluding protective intelligence, protective
surveys, and administratively closed cases .............
Counterfeit Notes Passed—Value of counterfeit notes
passed expressed in dollars .....................................
Permanent Protection (Protection is measured in numbers of protectee stops. A stop is generally considered a city visited by a protectee.) ..........................
Foreign Dignitaries Protection .......................................
Candidate/Nominee Protection .......................................

1999 est.

2000 est.

27,429

28,000

$43,139,670

$45,000,000

3,542
1,589
......................

3,600
1,400
......................

3,500
1,400
1,000

Object Classification (in millions of dollars)
1998 actual

Identification code 20–1408–0–1–751

11.1
11.3
11.5
11.9
12.1
21.0
22.0
23.1
23.2
23.3
24.0
25.2
26.0
31.0
32.0
41.0

1999 est.

2000 est.

213
28
73

248
24
80

270
24
73

Total personnel compensation .........................
314
Civilian personnel benefits .......................................
83
Travel and transportation of persons .......................
47
Transportation of things ...........................................
3
Rental payments to GSA ...........................................
34
Rental payments to others ........................................
1
Communications, utilities, and miscellaneous
charges .................................................................
12
Printing and reproduction .........................................
1
Other services ............................................................
40
Supplies and materials .............................................
7
Equipment .................................................................
14
Land and structures ..................................................
11
Grants, subsidies, and contributions ........................ ...................

352
101
62
4
39
1

367
109
51
3
44
1

10
10
1
1
42
40
9
8
57
26
8
1
1 ...................

99.0
99.0

Subtotal, direct obligations ..................................
Reimbursable obligations ..............................................

567
28

687
19

661
19

99.9

Total new obligations ................................................

595

706

680

Personnel Summary
Identification code 20–1408–0–1–751

1001

Total compensable workyears: Full-time equivalent
employment ...............................................................

1998 actual

1999 est.

4,758

ACQUISITION, CONSTRUCTION, IMPROVEMENTS,
EXPENSES

2000 est.

5,146

AND

5,323

For necessary expenses of construction, repair, alteration, and improvement of facilities, ø$8,068,000¿ $4,923,000, to remain available
until expended. (Department of the Treasury Appropriations Act, 1999,
as included in Public Law 105–277, section 101(h).)
Program and Financing (in millions of dollars)
Identification code 20–1409–0–1–751

10.00

Obligations by program activity:
Total new obligations ....................................................

1998 actual

1999 est.

2000 est.

COMPTROLLER OF THE CURRENCY
Trust Funds

DEPARTMENT OF THE TREASURY

21.40
22.00

Budgetary resources available for obligation:
Unobligated balance available, start of year ...............
New budget authority (gross) ........................................

23.90
23.95
24.40

Total budgetary resources available for obligation
Total new obligations ....................................................
Unobligated balance available, end of year .................

40.00

New budget authority (gross), detail:
Appropriation ..................................................................

43
9

17 ...................
8
5

52
25
5
¥34
¥26
¥5
17 ................... ...................

853

for members of the Secret Service Uniformed Division and
such members of the U.S. Secret Service entitled to benefits
under the Policemen and Firemen’s Retirement and Disability
Act (4 D.C. Code 521).

COMPTROLLER OF THE CURRENCY
9

Trust Funds
ASSESSMENT FUNDS

3
34
¥11

26
26
¥19

33
5
¥8

Program and Financing (in millions of dollars)

Identification code 20–8413–0–8–373

1998 actual

1999 est.

2000 est.

10.00
Outlays (gross), detail:
86.90 Outlays from new current authority ..............................
86.93 Outlays from current balances ......................................
87.00

Total outlays (gross) .................................................

1
18

1
7

9
11

8
19

5
8

This account provides funding for the James J. Rowley
Training Center to continue development of the current Master Plan and to maintain and renovate existing facilities to
ensure efficient and full utilization of the center.
Object Classification (in millions of dollars)
1998 actual

Identification code 20–1409–0–1–751

1999 est.

2000 est.

23.3
25.2
31.0
32.0

Communications, utilities, and miscellaneous charges
Other services ................................................................
Equipment ......................................................................
Land and structures ......................................................

3
2
7
22

11
2
9
1
4 ...................
2
2

99.9

Total new obligations ................................................

CONTRIBUTION

FOR

ANNUITY BENEFITS

Program and Financing (in millions of dollars)
Identification code 20–1407–0–1–751

10.00

Obligations by program activity:
Total obligations (object class 12.1) ............................

1998 actual

1999 est.

2000 est.

399

21.40
22.00

Budgetary resources available for obligation:
Unobligated balance available, start of year ...............
New budget authority (gross) ........................................

45
385

73
405

79
405

23.90
23.95
24.40

Total budgetary resources available for obligation
Total new obligations ....................................................
Unobligated balance available, end of year .................

430
¥357
73

478
¥399
79

484
¥399
85

68.00

New budget authority (gross), detail:
Spending authority from offsetting collections (gross):
Offsetting collections (cash) .....................................

385

405

235
357
¥353

240
399
¥393

246
399
¥393

240

246

252

Outlays (gross), detail:
Outlays from new permanent authority .........................

353

393

¥14
¥371

¥14
¥391

¥385

¥405

86.97

89.00
90.00

Total, offsetting collections (cash) ..................

Memorandum (non-add) entries:
Total investments, start of year: U.S. securities: Par
value ..........................................................................
92.02 Total investments, end of year: U.S. securities: Par
value ..........................................................................
92.01

Budgetary resources available for obligation:
22.00 New budget authority (gross) ........................................
23.95 Total new obligations ....................................................

72
¥72

80
¥80

New budget authority (gross), detail:
60.05 Appropriation (indefinite) ...............................................

2
72
¥73

2
80
¥79

3
80
¥79

357

88.90

8
3

Obligations by program activity:
Total new obligations ....................................................

72.40

86.97
86.98

Outlays (gross), detail:
Outlays from new permanent authority .........................
Outlays from permanent balances ................................

71
2

78
1

87.00

Total outlays (gross) .................................................

89.00
90.00

Net budget authority and outlays:
Budget authority ............................................................
Outlays ...........................................................................

72
71

80
79

80
78

The District of Columbia is reimbursed for benefit payments
made from the revenue of the District of Columbia to or

271

309

315

309

315

321

The Office of the Comptroller of the Currency was created
for the purpose of establishing and regulating a national
banking system. The National Currency Act of 1863 (12
U.S.C. 1 et seq., 12 Stat. 665) provided for the chartering
and supervising functions in this connection. The income of
the bureau is derived principally from assessments paid by
national banks and interest on investments in U.S. Government obligations.
As the Administrator of National Banks, the Office of the
Comptroller of the Currency charters new banking institutions only after investigation and due consideration of charter
applications. Supervision of existing national banks is aided
by the required submission of periodic reports and detailed
onsite examinations, which are conducted by a staff of approximately 1,906 national bank examiners. At present, there
are approximately 2,519 national banks with total assets of
more than $3.0 trillion.
In addition, the Comptroller considers applications for
mergers in which the resulting bank will be a national bank

854

COMPTROLLER OF THE CURRENCY—Continued
Trust Funds—Continued

THE BUDGET FOR FISCAL YEAR 2000
90.00

ASSESSMENT FUNDS—Continued

and applications from banks to establish branches. The Comptroller of the Currency also promulgates rules and regulations
for the guidance of national banks and bank directors.
Object Classification (in millions of dollars)
1998 actual

Identification code 20–8413–0–8–373

1999 est.

2000 est.

11.1
11.3
11.5

186
5
2

199
6
2

11.9
12.1
21.0
22.0
23.2
23.3
24.0
25.1
26.0
31.0
32.0

Total personnel compensation ..............................
Civilian personnel benefits ............................................
Travel and transportation of persons ............................
Transportation of things ................................................
Rental payments to others ............................................
Communications, utilities, and miscellaneous charges
Printing and reproduction ..............................................
Advisory and assistance services ..................................
Supplies and materials .................................................
Equipment ......................................................................
Land and structures ......................................................

193
48
27
1
23
10
1
29
7
17
1

207
59
31
2
24
11
1
36
8
19
1

99.9

Total new obligations ................................................

357

399

Personnel Summary
1998 actual

Identification code 20–8413–0–8–373

2001

Total compensable workyears: Full-time equivalent
employment ...............................................................

2,785

1999 est.

3,074

2000 est.

Outlays ...........................................................................

160

161

162

1998 actual

1999 est.

2000 est.

THRIFT SUPERVISION

Program and Financing (in millions of dollars)
1998 actual

1999 est.

2000 est.

10.00

Obligations by program activity:
Total new obligations ....................................................

139

142

144

21.40
22.00

Budgetary resources available for obligation:
Unobligated balance available, start of year ...............
New budget authority (gross) ........................................

84
140

85
142

Total budgetary resources available for obligation
Total new obligations ....................................................
Unobligated balance available, end of year .................

224
¥139
85

227
¥142
85

229
¥144
85

68.00

New budget authority (gross), detail:
Spending authority from offsetting collections (gross):
Offsetting collections (cash) .....................................

83
1
1

85
1
1

87
1
1

11.9
12.1
21.0
22.0
23.2
23.3
25.2
26.0
31.0
32.0

Total personnel compensation ..............................
Civilian personnel benefits ............................................
Travel and transportation of persons ............................
Transportation of things ................................................
Rental payments to others ............................................
Communications, utilities, and miscellaneous charges
Other services ................................................................
Supplies and materials .................................................
Equipment ......................................................................
Land and structures ......................................................

85
19
10
1
5
2
12
1
3
1

87
20
10
1
5
2
12
1
3
1

89
20
10
1
5
2
12
1
3
1

Total new obligations ................................................

139

142

144

85
144

23.90
23.95
24.40

Personnel compensation:
Full-time permanent ..................................................
Other personnel compensation ..................................
Special personal services payments .........................

99.9

Federal Funds

161

11.1
11.5
11.8

Public enterprise funds:

Identification code 20–4108–0–3–373

160

Object Classification (in millions of dollars)

3,100

OFFICE OF THRIFT SUPERVISION

153

The Office of Thrift Supervision (OTS) was created by the
Financial Institutions Reform, Recovery, and Enforcement Act
of 1989 (12 U.S.C. 1811 note). The OTS assumed the regulatory functions of the Federal Home Loan Bank Board dissolved by the same act.
The OTS charters, regulates and examines Federal thrifts,
all of which are insured by the Savings Association Insurance
Fund. In addition, the OTS cooperates in the examination
and supervision of State-chartered thrifts insured by the Savings Association Insurance Fund. The OTS sets capital standards for Federal and State thrifts and reviews applications
of State-chartered thrifts for conversion to Federal thrifts.
It also reviews applications for establishment of branch offices.
Income of the bureau is derived principally from assessments on thrifts, examination fees and interest on investments in U.S. Government obligations. At present, the OTS
oversees more than 1,100 thrifts with more than 10,000 operating branches and total assets of more than $750 billion.

Identification code 20–4108–0–3–373

OFFICE

¥3 ................... ...................

140

142

Personnel Summary
1998 actual

Identification code 20–4108–0–3–373

2001

Total compensable workyears: Full-time equivalent
employment ...............................................................

1999 est.

1,269

1,275

2000 est.

1,275

144

INTEREST ON THE PUBLIC DEBT

72.40

86.97

Outlays (gross), detail:
Outlays from new permanent authority .........................

68
139
¥137

70
142
¥142

70
144
¥144

137

142

144

Federal Funds
General and special funds:
INTEREST

Offsets:
Against gross budget authority and outlays:
Offsetting collections (cash) from:
88.20
Interest on U.S. securities ....................................
88.40
Non-Federal sources .............................................

¥6
¥134

¥6
¥136

¥6
¥138

88.90

¥140

¥142

PUBLIC DEBT

Program and Financing (in millions of dollars)

¥144

Total, offsetting collections (cash) ..................

ON THE

Identification code 20–0550–0–1–901

Net budget authority and outlays:
89.00 Budget authority ............................................................ ................... ................... ...................

1998 actual

1999 est.

2000 est.

10.00

Obligations by program activity:
Total obligations (object class 43.0) ............................

363,824

353,356

346,297

22.00
23.95

Budgetary resources available for obligation:
New budget authority (gross) ........................................
Total new obligations ....................................................

363,824
¥363,824

353,356
¥353,356

346,297
¥346,297

GENERAL FUND RECEIPT ACCOUNTS
Federal Funds—Continued

DEPARTMENT OF THE TREASURY

60.05

New budget authority (gross), detail:
Appropriation (indefinite) ...............................................

(in millions of dollars)
363,824

353,356

346,297
1998 actual

Change in unpaid obligations:
73.10 Total new obligations ....................................................
73.20 Total outlays (gross) ......................................................

363,824
¥363,824

353,356
¥353,356

346,297
¥346,297

86.97

Outlays (gross), detail:
Outlays from new permanent authority .........................

363,824

353,356

346,297

89.00
90.00

Net budget authority and outlays:
Budget authority ............................................................
Outlays ...........................................................................

363,824
363,824

353,356
353,356

346,297
346,297

Such amounts are appropriated as may be necessary to
pay the interest each year on the public debt (31 U.S.C.
1305, 3123). Interest on Government account series securities
is generally computed on a cash basis. Interest is generally
computed on an accrual basis on all other types of securities.

INTEREST

ON THE

PUBLIC DEBT

(Legislative proposal, not subject to PAYGO)

A portion of interest on the public debt is paid to funds
that have invested in Treasury securities. In the schedules
for legislative proposals for such funds, the effect of proposals
on interest receipts are shown. In this schedule, the amounts
shown are the corresponding interest payments to those
funds.

GENERAL FUND RECEIPT ACCOUNTS
Summary of Budget Authority and Outlays
(in millions of dollars)

Enacted/requested:
Budget Authority .....................................................................
Outlays ....................................................................................
Legislative proposal, not subject to PAYGO:
Budget Authority .....................................................................
Outlays ....................................................................................
Legislative proposal, discretionary offset:
Budget Authority .....................................................................
Outlays ....................................................................................
Total:
Budget Authority .....................................................................
Outlays ....................................................................................

1998 actual

1999 est.

2000 est.

363,824
363,824

353,356
353,356

346,297
346,297

....................
....................

73
73

207
207

.................... .................... ....................
.................... .................... ....................
363,824
363,824

353,429
353,429

346,504
346,504

Program and Financing (in millions of dollars)
Identification code 20–0550–2–1–901

855

1998 actual

1999 est.

2000 est.

Obligations by program activity:
10.00 Total obligations (object class 43.0) ............................ ...................

207

22.00
23.95

73
¥73

207
¥207

60.05

New budget authority (gross), detail:
Appropriation (indefinite) ............................................... ...................

207

Change in unpaid obligations:
73.10 Total new obligations .................................................... ...................
73.20 Total outlays (gross) ...................................................... ...................

73
¥73

207
¥207

Outlays (gross), detail:
Outlays from new permanent authority ......................... ...................

207

Governmental receipts:
20–015800 Transportation fuels tax ...................................
20–065000 Deposit of earnings, Federal Reserve System
Legislative proposal, subject to PAYGO .............................
20–085000 Registration, filing, and transaction fees .......
20–086100 Charges for expenses, settlement of international claims ..................................................................
20–086900 Fees for legal and judicial services, not otherwise classified .................................................................
20–089100 Miscellaneous fees for regulatory and judicial
services, not otherwise classified ......................................
20–101000 Fines, penalties, and forfeitures, agricultural
laws ....................................................................................
20–102000 Fines, penalties, and forfeitures, economic
stabilization laws ...............................................................
20–103000 Fines, penalties and forfeitures, immigration
and labor laws ...................................................................
20–104000 Fines, penalties, and forfeitures, customs,
commerce, and antitrust laws ...........................................
20–105000 Fines, penalties, and forfeitures, narcotic prohibition and alcohol laws ..................................................
20–106000 Forfeitures of unclaimed money and property
20–108000 Fines, penalties, and forfeitures, Federal
coalmine health and safety laws ......................................
20–109900 Fines, penalties and forfeitures, not otherwise
classified ............................................................................
20–129900 Gifts to the United States, not otherwise
classified ............................................................................
20–241100 User fees for IRS, Treasury ..............................
20–309200 Recovery from Highway Trust Fund for refunds of taxes ....................................................................
20–309400 Recovery from Airport and Airway Trust Fund
for refunds of taxes ...........................................................
20–309500 Recovery from Leaking underground storage
tank trust fund for refunds of taxes, EPA .........................
20–309990 Refunds of moneys erroneously received and
recovered (20X1807) ..........................................................
95–085015 Registration, filing, and transaction fees, SEC
99–011050 Individual income taxes ...................................
Legislative proposal, subject to PAYGO .............................
99–011100 Corporation income and excess profits taxes
Legislative proposal, subject to PAYGO .............................
99–015250 Other Federal fund excise taxes ......................
Legislative proposal, subject to PAYGO .............................
99–015300 Estate and gift taxes .......................................
Legislative proposal, subject to PAYGO .............................
99–015500 Tobacco excise tax ...........................................
99–015600 Alcohol excise tax .............................................
99–015700 Telephone excise tax ........................................
99–031050 Other Federal fund customs duties .................
Legislative proposal, subject to PAYGO .............................
99–089400 Ozone depleting chemicals tax ........................

1999 est.

2000 est.

589
811
24,540
26,354
................... ...................
5
5

717
25,121
110
5

...................

3
51

3
50

404

4
43

4
45

4
46

804

951

972

¥46
¥46
1,244
1,093
828,523
869,097
...................
¥144
188,598
182,346
...................
¥123
1,904
¥1,981
...................
8
24,076
25,932
................... ...................
5,657
5,028
7,215
7,240
4,910
5,213
11,860
11,739
...................
¥112
98
52

¥46
1,203
901,996
¥1,484
186,496
2,056
270
¥33
26,740
232
6,264
7,249
5,489
13,031
¥645
26

General Fund Governmental receipts ..........................................

1,100,791

1,134,305

1,176,624

Offsetting receipts from the public:
20–143500 General fund proprietary interest receipts,not
otherwise classified,Treasury .............................................
20–144100 Interest on loans to the District of Columbia
20–145000 Interest payments from States, Cash management improvement ........................................................
20–146310 Interest on quota in International Monetary
Fund ....................................................................................
20–146400 Interest received on loans and credits to foreign nations .......................................................................
20–148400 Interest on deposits in tax and loan accounts
20–149900 Net interest received from direct loan financing accounts .......................................................................
20–168200 Gain by exchange on foreign currency denominated public debt securities ......................................
20–261300 Proceeds from the sale of United States Enrichment Corporation ..........................................................
20–286800 Dollar conversion of foreign currency loan repayments, Treasury ............................................................
20–286900 Repayment of loans and credits to foreign
nations ................................................................................
20–322000 All other general fund proprietary receipts,
Treasury ..............................................................................
20–387500 Budget clearing account (suspense) ...............

624

1,176

1,134,305

184
184
184
4 ................... ...................
41

590

41
1,228

50
1,050

48
1,115

5,670

6,609

7,740

31 ................... ...................
1,885 ................... ...................

73
73

207
207

134

285

251

992
¥166

1,000
¥40

General Fund Offsetting receipts from the public .....................

86.97

10,638

9,782

10,941

Intragovernmental payments:
13–141000 Interest on investment, economic development
revolving fund ....................................................................

856

GENERAL FUND RECEIPT ACCOUNTS—Continued
Federal Funds—Continued

THE BUDGET FOR FISCAL YEAR 2000

with respect to section 105 of the Federal Alcohol Administration
Act.
SEC. ø113¿ 112. Not to exceed 2 percent of any appropriations
in this Act made available to the Federal Law Enforcement Training
Center, Financial Crimes Enforcement Network, Bureau of Alcohol,
Tobacco and Firearms, United States Customs Service, and United
States Secret Service may be transferred between such appropriations
upon the advance øapproval of¿ notice to the Committees on Appropriations. No transfer may increase or decrease any such appropriation by more than 2 percent.
SEC. ø114¿ 113. Not to exceed 2 percent of any appropriations
in this Act made available to the Departmental Offices, Office of
Inspector General, Financial Management Service, and Bureau of
the Public Debt, may be transferred between such appropriations
upon the advance øapproval of¿ notice to the Committees on Appropriations. No transfer may increase or decrease any such appropriation by more than 2 percent.
øSEC. 115. Section 921(a) of title 18, United States Code, is
amended—
(1) in paragraph (5), by striking ‘‘the explosive in a fixed shotgun
shell’’ and inserting ‘‘an explosive’’;
(2) in paragraph (7), by striking ‘‘the explosive in a fixed metallic
cartridge’’ and inserting ‘‘an explosive’’; and
(3) by striking paragraph (16) and inserting the following:
‘‘(16) The term ‘antique firearm’ means—
‘‘(A) any firearm (including any firearm with a matchlock, flintlock, percussion cap, or similar type of ignition system) manufactured in or before 1898; or
‘‘(B) any replica of any firearm described in subparagraph (A)
if such replica—
‘‘(i) is not designed or redesigned for using rimfire or conventional centerfire fixed ammunition, or
‘‘(ii) uses rimfire or conventional centerfire fixed ammunition
which is no longer manufactured in the United States and
which is not readily available in the ordinary channels of commercial trade; or
‘‘(C) any muzzle loading rifle, muzzle loading shotgun, or muzzle
loading pistol, which is designed to use black powder, or a black
powder substitute, and which cannot use fixed ammunition. For
purposes of this subparagraph, the term ‘antique firearm’ shall
not include any weapon which incorporates a firearm frame or
receiver, any firearm which is converted into a muzzle loading
weapon, or any muzzle loading weapon which can be readily converted to fire fixed ammunition by replacing the barrel, bolt,
breechblock, or any combination thereof.’’.¿
SEC. ø116¿ 114. Of the funds available for the purchase of law
enforcement vehicles, no funds may be obligated until the Secretary
of the Treasury certifies that the purchase by the respective Treasury
bureau is consistent with the vehicle management principles: Provided, That the Secretary may delegate this authority to the Assistant
Secretary for Management.

øSEC. 110. Any obligation or expenditure by the Secretary of the
Treasury in connection with law enforcement activities of a Federal
agency or a Department of the Treasury law enforcement organization in accordance with 31 U.S.C. 9703(g)(4)(B) from unobligated balances remaining in the Fund on September 30, 1999, shall be made
in compliance with reprogramming guidelines.¿
SEC. ø111¿ 110. Appropriations to the Department of the Treasury
in this Act shall be available for uniforms or allowances therefor,
as authorized by law (5 U.S.C. 5901), including maintenance, repairs,
and cleaning; purchase of insurance for official motor vehicles operated in foreign countries; purchase of motor vehicles without regard
to the general purchase price limitations for vehicles purchased and
used overseas for the current fiscal year; entering into contracts with
the Department of State for the furnishing of health and medical
services to employees and their dependents serving in foreign countries; and services authorized by 5 U.S.C. 3109.
SEC. ø112¿ 111. The funds provided to the Bureau of Alcohol,
Tobacco and Firearms for fiscal year ø1999¿ 2000 in this Act for
the enforcement of the Federal Alcohol Administration Act shall be
expended in a manner so as not to diminish enforcement efforts

øSEC. 117. (a) Section 1610 of title 28, United States Code, is
amended by adding at the end the following new subsection:
‘‘(f)(1)(A) Notwithstanding any other provision of law, including but
not limited to section 208(f) of the Foreign Missions Act (22 U.S.C.
4308(f)), and except as provided in subparagraph (B), any property
with respect to which financial transactions are prohibited or regulated pursuant to section 5(b) of the Trading with the Enemy Act
(50 U.S.C. App. 5(b)), section 620(a) of the Foreign Assistance Act
of 1961 (22 U.S.C. 2370(a)), sections 202 and 203 of the International
Emergency Economic Powers Act (50 U.S.C. 1701–1702), or any other
proclamation, order, regulation, or license issued pursuant thereto,
shall be subject to execution or attachment in aid of execution of
any judgment relating to a claim for which a foreign state (including
any agency or instrumentality or such state) claiming such property
is not immune under section 1605(a)(7).
‘‘(B) Subparagraph (A) shall not apply if, at the time the property
is expropriated or seized by the foreign state, the property has been
held in title by a natural person or, if held in trust, has been held
for the benefit of a natural person or persons.
‘‘(2)(A) At the request of any party in whose favor a judgment
has been issued with respect to a claim for which the foreign state
is not immune under section 1605(a)(7), the Secretary of the Treasury
and the Secretary of State shall fully, promptly, and effectively assist
any judgment creditor or any court that has issued any such judgment in identifying, locating, and executing against the property of
that foreign state or any agency or instrumentality of such state.

14–142400 Interest on investment, Colorado River
projects ...............................................................................
102
88
78
14–142700 Interest on advances to Colorado River Dam
Fund, Boulder Canyon project ............................................
13
12
12
20–135100 Interest on loans to BPA ..................................
441
330
338
20–135400 Interest on loans for housing for the elderly
or handicapped ..................................................................
412
309
274
20–135500 Interest on loans to Land Acquisition and
Development Fund, PADC ...................................................
172 ................... ...................
20–136100 Interest on loans to the Secretary of Transportation, Railroad rehabilitation and improvement fund
3
3
3
20–136300 Interest on loans for college housing and
academic facilities loans, Education .................................
12
11
11
20–140100 Interest on loans to Commodity Credit Corporation ..............................................................................
270
393
432
20–140500 Interest on loans to H.U.D., college housing
loans, ED. ...........................................................................
7
15
9
20–141700 Interest on loans to Tennessee Valley Authority ........................................................................................
4
4
4
20–141800 Interest on loans to Federal Financing Bank
4,141
2,736
2,352
20–142500 Interest on loans to Rural Development Insurance Fund ...........................................................................
104
104
95
20–143300 Interest on loans to National flood insurance
fund, FEMA .........................................................................
49
29
27
20–149100 Interest on net investments, Panama Canal
Commission ........................................................................ ...................
7
7
20–149500 Interest payments on repayable advances to
the Black Lung Disability Trust Fund ................................
495
516
533
20–149700 Payment of interest on advances to the Railroad Retirement Board .......................................................
246
239
210
20–241600 Charges for administrative expenses of Social
Security Act as amended ...................................................
382
307
309
20–310000 Prepayment premiums, FFB .............................
2,206 ................... ...................
20–320000 Receivables from cancelled accounts, Treasury .......................................................................................
262
200
200
20–388500 Undistributed intragovernmental payments,
Treasury ..............................................................................
¥19 ................... ...................
72–138000 Interest on loans to A.I.D. Housing Guaranty
Program ..............................................................................
12
12
12
73–142800 Interest on advances to Small Business Administration ........................................................................
151
121
64
91–142200 Interest on loans, Higher Education Facilities
Loan Fund ...........................................................................
2
2
2
General Fund Intragovernmental payments ................................

9,471

5,441

4,975

OTHER CONSOLIDATED RECEIPT ACCOUNTS
(in millions of dollars)
1998 actual

20–977920 Interest, miscellaneous trust funds, government-wide ...........................................................................

1999 est.

2000 est.

øEXCEPTION

GENERAL PROVISIONS—DEPARTMENT OF
THE TREASURY

TO IMMUNITY FROM ATTACHMENT OR EXECUTION¿

DEPARTMENT OF THE TREASURY
‘‘(B) In providing such assistance, the Secretaries—
‘‘(i) may provide such information to the court under seal; and
‘‘(ii) shall provide the information in a manner sufficient to allow
the court to direct the United States Marshall’s office to promptly
and effectively execute against that property.’’.
(b) CONFORMING AMENDMENT.—Section 1606 of title 28, United
States Code, is amended by inserting after ‘‘punitive damages’’ the
following: ‘‘, except any action under section 1605(a)(7) or 1610(f)’’.
(c) EFFECTIVE DATE.—The amendments made by subsections (a)
and (b) shall apply to any claim for which a foreign state is not
immune under section 1605(a)(7) of title 28, United States Code,
arising before, on, or after the date of enactment of this Act.
(d) WAIVER.—The President may waive the requirements of this
section in the interest of national security.¿
VOLUNTARY SEPARATION INCENTIVE PAYMENTS FOR EMPLOYEES OF THE OFFICE OF THE TREASURY INSPECTOR
GENERAL FOR TAX ADMINISTRATION
SEC. 115. During the period from October 1, 1999 through January
1, 2003, the Treasury Inspector General for Tax Administration is
authorized to offer voluntary separation incentives in order to provide
the necessary flexibility to carry out the plan to establish and reorganize the Office of the Treasury Inspector General for Tax Administration (‘‘the Office’’ hereafter).
(a) DEFINITION.—In this section, the term ‘‘employee’’ means an employee (as defined by 5 U.S.C. 2105) who is employed by the Office
serving under an appointment without time limitation, and has been
currently employed by the Office or the Internal Revenue Service or
the Office of Inspector General of the Department of the Treasury
for a continuous period of at least 3 years, but does not include—
(1) a reemployed annuitant under subchapter III of chapter 83
or chapter 84 of title 5, United States Code, or another retirement
system;
(2) an employee having a disability on the basis of which such
employee is or would be eligible for disability retirement under
the applicable retirement system referred to in paragraph (1);
(3) an employee who is in receipt of a specific notice of involuntary
separation for misconduct or unacceptable performance;
(4) an employee who has previously received any voluntary separation incentive payment by the Federal Government under this section
or any other authority and has not repaid such payment;
(5) an employee covered by statutory reemployment rights who
is on transfer to another organization; or
(6) any employee who, during the 24-month period preceding the
date of separation, has received a recruitment or relocation bonus
under 5 U.S.C. 5753 or who, within the 12-month period preceding
the date of separation, received a retention allowance under 5 U.S.C.
5754.
(b) AUTHORITY TO PROVIDE VOLUNTARY SEPARATION INCENTIVE
PAYMENTS.—
(1) IN GENERAL.—The Treasury Inspector General for Tax Administration may pay voluntary separation incentive payments under
this section to any employee to the extent necessary to organize
the Office so as to perform the duties specified in the Internal
Revenue Service Restructuring and Reform Act of 1998, Pub. L.
105–206.
(2) AMOUNT AND TREATMENT OF PAYMENTS.—A voluntary separation incentive payment—
(A) shall be paid in a lump sum after the employee’s separation;
(B) shall be paid from appropriations available for the payment
of the basic pay of the employees of the Office;
(C) shall be equal to the lesser of—
(i) an amount equal to the amount the employee would be
entitled to receive under 5 U.S.C. 5595(c); or
(ii) an amount determined by the Treasury Inspector General
for Tax Administration, not to exceed $25,000;
(D) may not be made except in the case of any qualifying employee who voluntarily separates (whether by retirement or resignation) before January 1, 2003;
(E) shall not be a basis for payment, and shall not be included
in the computation, of any other type of Government benefit; and
(F) shall not be taken into account in determining the amount
of any severance pay to which the employee may be entitled under
5 U.S.C. 5595 based on any other separation.
(c) ADDITIONAL OFFICE OF THE TREASURY INSPECTOR GENERAL FOR
TAX ADMINISTRATION CONTRIBUTIONS TO THE RETIREMENT FUND.—
(1) IN GENERAL.—In addition to any other payments which it
is required to make under subchapter III of chapter 83 or chapter

TITLE V—GENERAL PROVISIONS

857

84 of title 5, United States Code, the Office shall remit to the
Office of Personnel Management for deposit in the Treasury of the
United States to the credit of the Civil Service Retirement and
Disability Fund an amount equal to 15 percent of the final basic
pay of each employee who is covered under subchapter III of chapter
83 or chapter 84 of title 5, United States Code, to whom a voluntary
separation incentive has been paid under this section.
(2) DEFINITION.—In paragraph (1), the term ‘‘final basic pay’’,
with respect to an employee, means the total amount of basic pay
which would be payable for a year of service by such employee,
computed using the employee’s final rate of basic pay, and, if last
serving on other than a full-time basis, with appropriate adjustment
therefor.
(d) EFFECT OF SUBSEQUENT EMPLOYMENT WITH THE GOVERNMENT.—An individual who has received a voluntary separation incentive payment under this section and accepts any employment for compensation with the Government of the United States, or who works
for any agency of the United States Government through a personal
services contract, within 5 years after the date of the separation on
which the payment is based, shall be required to pay, prior to the
individual’s first day of employment, the entire amount of the incentive
payment to the Office.
(e) EFFECT ON OFFICE OF THE TREASURY INSPECTOR GENERAL FOR
TAX ADMINISTRATION EMPLOYMENT LEVELS.—
(1) INTENDED EFFECT.—Voluntary separations under this section
are not intended to necessarily reduce the total number of fulltime equivalent positions in the Office.
(2) USE OF VOLUNTARY SEPARATIONS.—The Office may redeploy
or use the full-time equivalent positions vacated by voluntary separations under this section to make other positions available to more
critical locations or more critical occupations.

TITLE V—GENERAL PROVISIONS
THIS ACT
SEC. 501. No part of any appropriation contained in this Act shall
remain available for obligation beyond the current fiscal year unless
expressly so provided herein.
SEC. 502. 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. 503. 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.
SEC. 504. None of the funds made available by this Act shall
be available in fiscal year ø1999¿ 2000 for the purpose of transferring
control over the Federal Law Enforcement Training Center located
at Glynco, Georgia, and Artesia, New Mexico, out of the Department
of the Treasury.
SEC. 505. No part of any appropriation contained in this Act shall
be available to pay the salary for any person filling a position, other
than a temporary position, formerly held by an employee who has
left to enter the Armed Forces of the United States and has satisfactorily completed his period of active military or naval service, and
has within 90 days after his release from such service or from hospitalization continuing after discharge for a period of not more than
1 year, made application for restoration to his former position and
has been certified by the Office of Personnel Management as still
qualified to perform the duties of his former position and has not
been restored thereto.
SEC. 506. 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 sections 2 through 4 of
the Act of March 3, 1933 (41 U.S.C. 10a–10c, popularly known as
the ‘‘Buy American Act’’).
SEC. 507. (a) PURCHASE OF AMERICAN-MADE EQUIPMENT AND PRODUCTS.—In the case of any equipment or products that may be authorized to be purchased with financial assistance provided under this
Act, it is the sense of the Congress that entities receiving such assistance should, in expending the assistance, purchase only Americanmade equipment and products.

858

TITLE V—GENERAL PROVISIONS—Continued

THIS ACT—Continued
(b) NOTICE TO RECIPIENTS OF ASSISTANCE.—In providing financial
assistance under this Act, the Secretary of the Treasury shall provide
to each recipient of the assistance a notice describing the statement
made in subsection (a) by the Congress.
SEC. 508. If it has been finally determined by a court or Federal
agency that any person intentionally affixed a label bearing a ‘‘Made
in America’’ inscription, or any inscription with the same meaning,
to any product sold in or shipped to the United States that is not
made in the United States, such person shall be ineligible to receive
any contract or subcontract made with funds provided pursuant to
this Act, pursuant to the debarment, suspension, and ineligibility
procedures described in sections 9.400 through 9.409 of title 48, Code
of Federal Regulations.
øSEC. 509. 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 benefit
program which provides any benefits or coverage for abortions.¿ 1
øSEC. 510. The provision of section 509 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.¿ 1
SEC. ø511¿ 509. Except as otherwise specifically provided by law,
not to exceed 50 percent of unobligated balances remaining available
at the end of fiscal year ø1999¿ 2000 from appropriations made
available for salaries and expenses for fiscal year ø1999¿ 2000 in
this Act, shall remain available through September 30, ø2000¿ 2001,
for each such account for the purposes authorized: Provided, That
øa request¿ notice shall be submitted to the Committees on Appropriations øfor approval¿ prior to the expenditure of such funds: øProvided further, That these requests shall be made in compliance with
reprogramming guidelines.¿
SEC. ø512¿ 510. None of the funds made available in this Act
may be used by the Executive Office of the President to request
from the Federal Bureau of Investigation any official background
investigation report on any individual, except when it is made known
to the Federal official having authority to obligate or expend such
funds that—
(1) such individual has given his or her 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) such request is required due to extraordinary circumstances
involving national security.
øSEC. 513. Funds provided in this Act may be used to initiate
or continue projects or activities to the extent necessary, consistent
with existing agency plans, to achieve Year 2000 (Y2K) computer
conversion until such time as supplemental appropriations are made
available for that purpose: Provided, That the program, project, or
activity from which funds are obligated for Y2K conversion activities
shall be reimbursed when such supplemental appropriations are
made available.¿
øSEC. 515. Hereafter, any payment of attorneys fees, costs, and
sanctions required to be made by the Federal Government pursuant

THE BUDGET FOR FISCAL YEAR 2000
to the order of the district court in the case Association of American
Physicians and Surgeons, Inc. v. Clinton, 989 F. Supp. 8 (1997),
or any appeal of such case, shall be derived by transfer from amounts
made available in this or any other Act for any fiscal year for ‘‘Compensation of the President and the White House Office—Salaries
and Expenses’’.¿
SEC. ø516¿ 511. Notwithstanding Section 515 of Public Law 104–
208, fifty percent of the unobligated balances available to the White
House Office, Salaries and Expenses appropriations in fiscal year
1997, shall remain available through September 30, ø1999¿ 2000,
for the purposes of satisfying the conditions of Section 515 of øthis
Act¿ the Treasury and General Government Appropriations Act, 1999.
øSEC. 517. The Morris K. Udall Scholarship and Excellence in
National Environmental and Native American Public Policy Act of
1992, as amended (20 U.S.C. 5601 et seq.), is amended as follows:
(a) in section 11, by—
(1) deleting the heading and inserting ‘‘Use of the Institute
by a Federal Agency or Other Entity.’’; and
(2) adding the following new subsection at the end:
‘‘(e) NON-FEDERAL ENTITIES.—
‘‘(1) Non-Federal entities, including state and local governments,
Native American tribal governments, nongovernmental organizations and persons, as defined in 1 U.S.C. 1, may use the Foundation
and the Institute to provide assessment, mediation, or other related
services in connection with a dispute or conflict involving the Federal government related to the environment, public lands, or natural resources.
‘‘(2) PAYMENT INTO THE ENVIRONMENTAL DISPUTE RESOLUTION
FUND.—Entities utilizing services pursuant to this subsection shall
reimburse the Institute for the costs of services provided. Such
amounts shall be deposited into the Environmental Dispute Resolution Fund established under section 10.’’; and
(b) in section 12, by:
(1) deleting ‘‘IN GENERAL—’’ and inserting ‘‘(a) IN GENERAL—
’’; and
(2) adding the following new subsection:
‘‘(b) THE INSTITUTE.—The authorities set forth above shall, with
the exception of paragraph (4), apply to the Institute established
pursuant to section 10.’’; and
(c) in section 10(b), by adding before the period as follows: ‘‘,
including not to exceed $1,000 annually for official reception and
representation expenses’’.¿
øSEC. 518. The cost accounting standards promulgated under section 26 of the Office of Federal Procurement Policy Act (Public Law
93–400; 41 U.S.C. 422) 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.¿ (Treasury and
General Government Appropriations Act, 1999, as included in Public
Law 105–277, section 101(h).)
1 The Administration proposes to delete this provision and will work with Congress to
address this issue.

Full text of Budget of the United States Government - Appendix : Fiscal Year 2000 : Department of the Treasury

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