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DEPARTMENT OF THE TREASURY DEPARTMENTAL OFFICES 22.22 Unobligated balance transferred from other accounts Federal Funds 23.90 23.95 24.90 Total budgetary resources available for obligation New obligations ............................................................. Unobligated balance available, end of year: Fund balance ...................................................................... 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$111,760,000¿ $116,314,000. (Treasury Department Appropriations Act, 1997.) øFor an additional amount for the necessary expenses of the Office of Foreign Assets Control, $288,000: Provided, That of the amount provided, $288,000 is designated by Congress as an emergency requirement pursuant to section 251(b)(2)(D)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended.¿ (Treasury, Postal Service, and General Government Appropriations Act, 1997.) OFFICE OF PROFESSIONAL RESPONSIBILITY 6 ................... ................... 166 –154 176 –150 180 –154 13 26 26 New budget authority (gross), detail: Current: 40.00 Appropriation ............................................................. 42.00 Transferred from other accounts .............................. 106 6 114 118 13 ................... 43.00 112 127 60.27 68.00 68.10 68.90 Appropriation (total) ............................................. Permanent: Appropriation (trust fund, indefinite) ....................... Spending authority from offsetting collections: Spending authority from offsetting collections— Federal .............................................................. Change in orders on hand from Federal sources 118 2 ................... ................... 39 36 36 3 ................... ................... Spending authority from offsetting collections (total) ........................................................... 42 36 36 Total new budget authority (gross) .......................... 156 163 154 Change in unpaid obligations: Unpaid obligations, start of year: 72.40 Obligated balance: Appropriation ............................. 72.95 Orders on hand from Federal sources ...................... 34 11 39 14 28 14 45 154 –146 53 150 –161 42 154 –156 39 14 28 14 28 14 70.00 For necessary expenses of the Office of Professional Responsibility, including purchase and hire of passenger motor vehicles, ø$1,500,000¿ $1,625,000. (Treasury Department Appropriations Act, 1997.) 74.40 74.95 Total unpaid obligations, start of year ................ New obligations ............................................................. Total outlays (gross) ...................................................... Unpaid obligations, end of year: Obligated balance: Appropriation ............................. Orders on hand from Federal sources ...................... Unavailable Collections (in millions of dollars) 74.99 Total unpaid obligations, end of year .................. 53 42 42 86.90 86.93 86.97 Outlays (gross), detail: Outlays from new current authority .............................. Outlays from current balances ...................................... Outlays from new permanent authority ......................... 97 10 39 114 11 36 106 14 36 87.00 Total outlays (gross) ................................................. 146 161 156 SALARIES AND EXPENSES Identification code 20–0101–0–1–803 1996 actual 1997 est. 72.99 73.10 73.20 1998 est. Balance, start of year: 01.99 Balance, start of year .................................................... ................... ................... ................... Receipts: 02.01 Gifts and bequests ........................................................ 2 ................... ................... Appropriation: 05.01 Salaries and expenses, Office of the Secretary ............ –2 ................... ................... 07.99 Total balance, end of year ............................................ ................... ................... ................... Offsets: Against gross budget authority and outlays: 88.00 Offsetting collections (cash) from: Federal sources 88.95 Change in orders on hand from Federal sources ......... –39 –36 –36 –3 ................... ................... Program and Financing (in millions of dollars) Identification code 20–0101–0–1–803 Obligations by program activity: Direct program: 00.01 Secretarial policy and program development ........... 00.02 International affairs .................................................. 00.03 Departmental management and administration ...... 00.04 Buildings and maintenance operations .................... 00.05 Repairs and improvements ....................................... 00.06 Gifts & Bequests ....................................................... 00.07 Office of Professional Responsibility ........................ 00.08 Executive Direction .................................................... 00.09 Fiscal & Financial Services Policies & Programs 00.10 Tax & Economic Policies & Programs ....................... 00.11 Enforcement Policies & Programs ............................. 00.12 International Affairs Policies & Programs ................ 00.13 Treasury-Wide Mgmt Policies & Programs ................ 1996 actual 1997 est. 1998 est. 39 20 35 15 1 2 ................... ................... ................... ................... ................... ................... ................... 42 19 37 14 ................... ................... 2 ................... ................... ................... ................... ................... ................... ................... ................... ................... ................... ................... ................... 2 21 11 23 13 29 19 00.91 01.01 Total direct program ............................................. Reimbursable program .................................................. 112 42 114 36 118 36 10.00 Total obligations ........................................................ 154 150 154 Budgetary resources available for obligation: Unobligated balance available, start of year: Fund balance ...................................................................... 22.00 New budget authority (gross) ........................................ 4 156 13 163 26 154 21.90 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 114 107 127 125 118 120 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 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 im839 840 DEPARTMENTAL OFFICES—Continued Federal Funds—Continued THE BUDGET FOR FISCAL YEAR 1998 General and special funds—Continued SALARIES AND EXPENSES—Continued plementation 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. Prior to 1998, the Salaries and Expenses appropriation funded Secretarial Policy and Program Development, International Affairs, Departmental Management and Administration, Buildings Maintenance and Operations, and Repairs and Improvements. Beginning in 1996 funds for Repairs and Improvements were provided by a separate appropriation. The performance measures for these previous activities follow. Secretarial Policy and Program Development.—This activity includes the immediate offices of the Secretary and Deputy Secretary, as well as policy offices responsible for policy management and intelligence support, foreign assets control, legal counsel, Treasury law enforcement, domestic and international tax policy, legislative affairs, public affairs, domestic finance policy, economic policy, general fiscal policy and debt management. 1996 actual Performance Measures: Percentage of Daily Cash and Debt Position Reports issued on time Percentage of total backlog of financial transfer applications in the Office of Foreign Assets Control reduced ............................................. 1997 est. 98 NA 37 10 Departmental Management and Administration.—This activity provides support services associated with general administrative management, oversight of Treasury bureaus, and the administration of Departmental Offices’ functions. These responsibilities include: financial management, personnel management, program and management analysis, procurement operations, telecommunication and information systems, equal employment opportunity programs, automated systems development and management, and other administrative activities. 1996 actual Performance Measures: Percent compliance with Government Performance and Results Act Percent of information systems with positive cost-benefit ratios ........... 12.5 80.0 1997 est. 100 NA In order for Departmental Offices to effectively implement the requirements of the GPRA, a comprehensive restructuring from five to six budget activities is proposed beginning in 1998. 1998 est. Performance Measures: Percentage calculation of interest rates within 1 day of required pricing date Timely prediction when debt ceiling will be reached to avoid crisis ............................... 100 No crisis ACTIVITY III Tax and Economic Policies and Programs.—This activity develops and implements tax policies and programs; provides official estimates of all Government receipts for the President’s Budget, fiscal policy decisions, and cash management decisions; reviews regulations and rulings to administer the Internal Revenue Code; negotiates tax treaties for the United States; and provides economic and legal policy analysis for domestic and international tax policy decisions. It also monitors current and prospective macro- and micro-economic developments and assists in determining appropriate economic policies; collects and analyzes most of the U.S. Government international financial data; develops an overall appraisal of the current state of the economy and forecasts of Gross Domestic Product; carries out the Department’s statutory and traditional responsibilities for the collections, maintenance and analysis of information from the Department’s international financial reporting systems; and collects and analyzes detailed information on foreign credits and credit guarantees of the U.S. Government. This activity consists of the Assistant Secretaries of Tax Policy and Economic Policy. 1998 est. Performance Measures: Number of priority tax regulations rulings published ....................................................... Number of tax treaties sent to Congress .......................................................................... 125 5 ACTIVITY IV Enforcement Policies and Programs.—This activity formulates policies that promote and protect the Treasury Department’s law enforcement interest and facilitates communications with other Executive Branch Departments on enforcement issues. Responsibilities include: providing Departmental oversight and supervision of U.S. Customs Services, 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 and the exchange of financial information and records. The activity includes the Under Secretary and the Assistant Secretary for Enforcement and Foreign Assets Control. ACTIVITY V ACTIVITY I Executive Direction.—The function of the Executive Direction Budget Activity is to set policy and provide professional support to the Secretary, Deputy Secretary, and Treasury and Departmental policy officials. This activity includes the immediate offices of the Secretary, the Chief of Staff, the Executive Secretary, the Assistant Secretary of Legislative Affairs, the Assistant Secretary of Public Affairs, the Office of General Counsel and Intelligence Support. 1998 est. Performance Measures: Percentage of satisfied clients .......................................................................................... Number of days to complete regulation review ................................................................ of the Under Secretary of Domestic Finance and the Assistant Secretaries of Financial Markets, Financial Institutions, and the Fiscal Assistant Secretary. 91 2 ACTIVITY II Fiscal and Financial Services Policies and Programs.—The function of this 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. This activity includes the immediate office International Affairs Policies and Programs.—This activity advises and assists the Secretary in the formulation and execution of U.S. international financial policies. International Affairs covers a wide range of policy development and analysis functions involving international trade and investment, international energy policy, international monetary affairs, development of financing policy, and general economic research into international financial issues. This activity consists of the Under Secretary and the Assistant Secretary for International Affairs. ACTIVITY VI Treasury-wide Management Policies and Programs.—This activity is responsible for the authorities and functions pursuant to the CFO Act of 1990, as well as serving as the principal policy advisor on matters involving the internal management of the Department and bureaus, coinage and currency production and security, and the sale and retention of savings bonds. Programs include: human resources, security, property management, procurement and contracting, strategic planning, customer service, management analysis, financial manage- DEPARTMENTAL OFFICES—Continued Federal Funds—Continued DEPARTMENT OF THE TREASURY ment, and savings bonds promotion and retention. This activity consists of the Assistant Secretary for Management and CFO. 1998 est. Performance Measures: Percentage of bureaus in compliance with GPRA requirements ...................................... Attain one additional clean audit opinion than in previous year .................................... Object Classification (in millions of dollars) 1996 actual 11.1 11.3 11.5 11.9 12.1 21.0 23.1 23.2 23.3 24.0 25.2 26.0 31.0 32.0 Direct obligations: Personnel compensation: Full-time permanent ............................................. Other than full-time permanent ........................... Other personnel compensation ............................. 58 2 1 1997 est. 63 2 2 gated until the Commissioner of Customs consults with the Committees on Appropriations regarding deficiencies identified by the General Accounting Office¿. (Treasury Department Appropriations Act, 1997.) Program and Financing (in millions of dollars) 100 one more than 1997 Beginning in 1997, funds were provided by separate appropriation to establish the Office of Professional Responsibility (OPR). OPR assists the Under Secretary for Enforcement in providing greater oversight and management of Treasury enforcement bureaus and offices and standardizing and streamlining enforcement policies and procedures. Identification code 20–0101–0–1–803 841 1998 est. 65 2 2 Total personnel compensation ......................... 61 67 69 Civilian personnel benefits ....................................... 13 14 15 Travel and transportation of persons ....................... 1 2 2 Rental payments to GSA ........................................... ................... 1 1 Rental payments to others ........................................ 1 1 1 Communications, utilities, and miscellaneous charges ................................................................. 8 6 5 Printing and reproduction ......................................... 2 2 2 Other services ............................................................ 16 14 15 Supplies and materials ............................................. 2 2 2 Equipment ................................................................. 5 4 4 Land and structures .................................................. 1 ................... ................... 1996 actual Identification code 20–0115–0–1–803 1997 est. 1998 est. 00.01 Obligations by program activity: Automation Enhancement .............................................. ................... 3 14 10.00 Total obligations ........................................................ ................... 3 14 Budgetary resources available for obligation: Unobligated balance available, start of year: Fund balance ...................................................................... ................... ................... 22.00 New budget authority (gross) ........................................ ................... 6 3 14 21.90 23.90 23.95 24.90 Total budgetary resources available for obligation ................... New obligations ............................................................. ................... Unobligated balance available, end of year: Fund balance ...................................................................... ................... 6 –3 17 –14 3 2 40.00 41.00 New budget authority (gross), detail: Appropriation .................................................................. ................... Transferred to other accounts ....................................... ................... 27 –21 29 –15 43.00 Appropriation (total) .................................................. ................... 6 14 70.00 Total new budget authority (gross) .......................... ................... 6 14 ................... ................... ................... 3 ................... –3 1 14 –11 Change in unpaid obligations: Unpaid obligations, start of year: Obligated balance: Appropriation ............................................................. 73.10 New obligations ............................................................. 73.20 Total outlays (gross) ...................................................... 74.40 Unpaid obligations, end of year: Obligated balance: Appropriation ............................................................. 72.40 ................... 1 4 Outlays (gross), detail: Outlays from new current authority .............................. ................... 3 Outlays from current balances ...................................... ................... ................... 8 3 99.0 99.0 99.5 Subtotal, direct obligations .................................. Reimbursable obligations .............................................. Below reporting threshold .............................................. 110 42 2 113 34 3 116 34 4 86.90 86.93 99.9 Total obligations ........................................................ 154 150 154 87.00 Total outlays (gross) ................................................. ................... 3 11 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ ................... Outlays ........................................................................... ................... 6 3 14 11 Personnel Summary 1996 actual Identification code 20–0101–0–1–803 Direct: Total compensable workyears: 1001 Full-time equivalent employment 1005 Full-time equivalent of overtime Reimbursable: Total compensable workyears: 2001 Full-time equivalent employment 2005 Full-time equivalent of overtime 1997 est. 1998 est. .............................. and holiday hours 938 12 1,028 12 1,040 12 .............................. and holiday hours 171 2 158 2 157 2 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. 1997 est. Performance measures: Percentage of time DO Network available ................................................ Percentage of customers satisfied with DO application systems ............ 1998 est. 82 70 90 85 Object Classification (in millions of dollars) AUTOMATION ENHANCEMENT (INCLUDING TRANSFER OF FUNDS) For the development and acquisition of automatic data processing equipment, software, and services for the Department of the Treasury, ø$27,100,000¿ $29,389,000, of which $15,000,000 shall be available to the United States Customs Service for the Automated Commercial Environment project, and of which $5,600,000 shall be available to øthe United States Customs Service¿ Departmental Offices for the International Trade Data System, and of which $8,789,000 shall be available to Departmental Offices to modernize its Information Technology infrastructure and for business solution software: Provided, That these funds shall remain available until September 30, 1999: Provided further, 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 shall be used to support or supplement Internal Revenue Service appropriations for Information Systems and Tax Systems Modernizationø: Provided further, That of the funds appropriated for the Automated Commercial Environment, $3,475,000 may not be obli- 1996 actual Identification code 20–0115–0–1–803 25.2 31.0 99.9 1997 est. 1998 est. Other services ................................................................ ................... ................... Equipment ...................................................................... ................... 3 Total obligations ........................................................ ................... OFFICE OF 3 4 10 14 INSPECTOR GENERAL SALARIES AND EXPENSES 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; ø$29,736,000¿ $31,333,000. (Treasury Department Appropriations Act, 1997.) øFor an additional amount for the necessary expenses of the Office of Inspector General, $34,000, to remain available until expended: 842 DEPARTMENTAL OFFICES—Continued Federal Funds—Continued THE BUDGET FOR FISCAL YEAR 1998 General and special funds—Continued OFFICE OF INSPECTOR GENERAL—Continued SALARIES AND EXPENSES—Continued Provided, That of the amount provided, $34,000 is designated by Congress as an emergency requirement pursuant to section 251(b)(2)(D)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended.¿ (Treasury, Postal Service, and General Government Appropriations Act, 1997.) Program and Financing (in millions of dollars) Identification code 20–0106–0–1–803 1996 actual 1997 est. 1998 est. 00.01 01.01 Obligations by program activity: Direct program: Inspector General ................................ Reimbursable program .................................................. 29 2 30 4 31 4 10.00 Total obligations ........................................................ 31 34 35 Budgetary resources available for obligation: Unobligated balance available, start of year: Uninvested balance ................................................... 22.00 New budget authority (gross) ........................................ 22.30 Unobligated balance expiring ........................................ 21.40 23.90 23.95 24.40 Total budgetary resources available for obligation New obligations ............................................................. Unobligated balance available, end of year: Uninvested balance ................................................... 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) .......................... Change in unpaid obligations: Unpaid obligations, start of year: Obligated balance: Appropriation ............................................................. 73.10 New obligations ............................................................. 73.20 Total outlays (gross) ...................................................... 74.40 Unpaid obligations, end of year: Obligated balance: Appropriation ............................................................. 1 1 1 31 34 35 –1 ................... ................... 31 –31 1 35 –34 1 87.00 Outlays (gross), detail: Outlays from new current authority .............................. Outlays from current balances ...................................... Outlays from new permanent authority ......................... 1 29 30 31 2 4 4 31 34 35 7 31 –31 6 34 –32 8 35 –33 6 8 10 26 4 1 26 2 4 25 4 4 Total outlays (gross) ................................................. 31 32 33 Offsets: Against gross budget authority and outlays: 88.00 Offsetting collections (cash) from: Federal sources –2 –4 –4 Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 29 30 30 28 31 29 89.00 90.00 PERFORMANCE MEASURES 36 –35 72.40 86.90 86.93 86.97 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 and provides advisory services to program managers. 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, and internal audits and internal investigations of the Inspection Service at IRS. 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. Institute personnel develop and deliver instructional programs related to basic government audit skills. The cost of training is recovered by tuition charged to students’ agencies. 1996 actual Audit: Potential dollar savings identified (in millions) .................... Number of referrals to other OIG components resulting from financial statement audit work ................................. Investigations: Percentage of customers expressing satisfaction with products and services ............................................................... Percentage of Reports of Investigation that do not require follow-up or supplemental work (a measure of quality) Percentage of Reports of Investigation completed within 12 months (a measure of timeliness) ............................... Number of integrity/fraud awareness briefings presented to Treasury employees ........................................................ PCIE Inspectors General Auditor Training Institute: Percentage of costs recovered through revenues received 1997 est. 1998 est. 25,939 27,000 28,500 13 17 21 68 70 72 (*) 90 91 (*) 50 50 20 25 30 65 95 100 * New measures reported as a result of refining and updating the 1998 GPRA performance plan. Therefore, 1997 will be the baseline year. The following measures were previously presented in the 1997 President’s Budget. These measures are now obsolete as a result of refining and updating the 1998 GPRA performance plan. However, to ensure consistent reporting, the 1996 Actual figures are reported below. 1996 Audits: Number of Financial Audits Issued ................................................................................... Number of Other Audit Reports Issued ............................................................................. Investigations: Number of Investigations Initiated .................................................................................... Number of Oversight Reports Issued ................................................................................ PCIE Inspectors General Auditor Training Institute: Number of Programs .......................................................................................................... Number of Students ........................................................................................................... 11 100 142 5 12 913 Object Classification (in millions of dollars) 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 Identification code 20–0106–0–1–803 11.1 11.5 Direct obligations: Personnel compensation: Full-time permanent ............................................. Other personnel compensation ............................. 1996 actual 1997 est. 1998 est. 17 1 18 1 19 1 18 3 1 2 19 4 1 3 20 4 1 3 25.1 25.2 Total personnel compensation ......................... Civilian personnel benefits ....................................... Travel and transportation of persons ....................... Rental payments to GSA ........................................... Communications, utilities, and miscellaneous charges ................................................................. Advisory and assistance services ............................. Other services ............................................................ 99.0 99.0 Subtotal, direct obligations .................................. Reimbursable obligations .............................................. 29 2 30 4 31 4 99.9 Total obligations ........................................................ 31 34 35 11.9 12.1 21.0 23.1 23.3 1 1 1 1 ................... ................... 3 2 2 DEPARTMENTAL OFFICES—Continued Federal Funds—Continued DEPARTMENT OF THE TREASURY FINANCIAL CRIMES ENFORCEMENT NETWORK Personnel Summary 1996 actual Identification code 20–0106–0–1–803 Direct: Total compensable workyears: 1001 Full-time equivalent employment .............................. 1005 Full-time equivalent of overtime and holiday hours Reimbursable: 2001 Total compensable workyears: Full-time equivalent employment ............................................................... TREASURY BUILDINGøS¿ AND 1997 est. SALARIES AND EXPENSES 1998 est. 293 9 313 9 5 ANNEX REPAIR 305 9 41 41 AND RESTORATION (INCLUDING TRANSFER OF FUNDS) For the repair, alteration, and improvement of the Treasury Building and Annex, ø$28,213,000¿ $12,484,000, to remain available until expendedø: Provided, That funds previously made available under this title for the Secret Service Headquarter’s building shall be transferred to the Secret Service Acquisition, Construction, Improvement and Related Expenses appropriation¿. (Treasury Department Appropriations Act, 1997.) 1997 est. 10.00 26 22 8 Budgetary resources available for obligation: 21.90 Unobligated balance available, start of year: Fund balance ...................................................................... ................... 7 13 22.00 New budget authority (gross) ........................................ 21 28 12 22.10 Resources available from recoveries of prior year obligations ....................................................................... ................... 10 ................... 22.21 Unobligated balance transferred to other accounts ................... –10 ................... 22.22 Unobligated balance transferred from other accounts 12 ................... ................... Total budgetary resources available for obligation New obligations ............................................................. Unobligated balance available, end of year: Fund balance ...................................................................... New budget authority (gross), detail: 40.00 Appropriation .................................................................. 1996 actual 1997 est. 1998 est. 33 –26 35 –22 25 –8 7 13 17 21 Change in unpaid obligations: Unpaid obligations, start of year: Obligated balance: Appropriation ............................................................. ................... 73.10 New obligations ............................................................. 26 73.20 Total outlays (gross) ...................................................... –8 73.45 Adjustments in unexpired accounts .............................. ................... 74.40 Unpaid obligations, end of year: Obligated balance: Appropriation ............................................................. 18 Obligations by program activity: Direct program: Financial Crimes Network ................... Reimbursable program .................................................. 23 2 22 2 23 2 10.00 Total obligations ........................................................ 25 24 25 22.00 23.95 Budgetary resources available for obligation: New budget authority (gross) ........................................ New obligations ............................................................. 25 –25 24 –24 25 –25 23 22 23 1998 est. 12 22 8 14 ................... ................... 23.90 23.95 24.90 Program and Financing (in millions of dollars) 00.01 01.01 1996 actual Obligations by program activity: 00.01 Repair and Improvement of Main Treasury ................... 00.02 Secret Service Building .................................................. Total obligations ........................................................ 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$22,387,000¿ $23,006,000: Provided, øThat notwithstanding any other provision of law, the Director of the Financial Crimes Enforcement Network may procure up to $500,000 in specialized, unique, or novel automatic data processing equipment, ancillary equipment, software, services, and related resources from commercial vendors without regard to otherwise applicable procurement laws and regulations and without full and open competition, utilizing procedures best suited under the circumstances of the procurement to efficiently fulfill the agency’s requirements: Provided further,¿ That funds appropriated in this account may be used to procure personal services contracts. (Treasury Department Appropriations Act, 1997.) Identification code 20–0173–0–1–751 Program and Financing (in millions of dollars) Identification code 20–0108–0–1–803 843 28 12 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) .......................... Change in unpaid obligations: Unpaid obligations, start of year: Obligated balance: Appropriation ............................................................. 73.10 New obligations ............................................................. 73.20 Total outlays (gross) ...................................................... 73.40 Adjustments in expired accounts .................................. 74.40 Unpaid obligations, end of year: Obligated balance: Appropriation ............................................................. 2 2 2 25 24 25 72.40 9 9 7 25 24 25 –22 –26 –25 –3 ................... ................... 9 7 7 Outlays (gross), detail: Outlays from new current authority .............................. 20 Outlays from current balances ...................................... ................... Outlays from new permanent authority ......................... 2 15 9 2 16 7 2 72.40 86.90 86.93 87.00 18 20 22 8 –10 –8 –10 ................... 20 20 7 3 1 7 10 8 Outlays (gross), detail: Outlays from new current authority .............................. 8 Outlays from current balances ...................................... ................... Total outlays (gross) ................................................. Net budget authority and outlays: 89.00 Budget authority ............................................................ 90.00 Outlays ........................................................................... 8 21 8 28 10 12 8 Object Classification (in millions of dollars) Identification code 20–0108–0–1–803 25.2 32.0 Other services ................................................................ Land and structures ...................................................... 99.9 Total obligations ........................................................ 1996 actual 86.90 86.93 86.97 1997 est. 1998 est. 14 ................... 12 22 2 6 26 8 22 This appropriation funds repairs and selected improvements to maintain the Main Treasury and Annex buildings. 87.00 Total outlays (gross) ................................................. 22 26 25 Offsets: Against gross budget authority and outlays: 88.00 Offsetting collections (cash) from: Federal sources –2 –2 –2 Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 23 20 22 24 23 23 89.00 90.00 The Financial Crimes Enforcement Network (FinCEN) has responsibility for implementing Treasury 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 collation and analysis of information to assist in the investigation of money laundering and other financial crimes. FinCEN implements these responsibilities through analytical and technological platforms geared to combat money laundering through (1) prevention—using its regulatory authority in partnership with the financial sector; (2) detection—combining technology with 844 DEPARTMENTAL OFFICES—Continued Federal Funds—Continued THE BUDGET FOR FISCAL YEAR 1998 General and special funds—Continued Program and Financing (in millions of dollars) FINANCIAL CRIMES ENFORCEMENT NETWORK—Continued PERFORMANCE MEASURES 1996 actual 1997 est. 11.1 11.5 1998 est. 00.01 Obligations by program activity: Sallie Mae assessment .................................................. ................... 1 1 10.00 Total obligations (object class 99.5) ........................ ................... 1 1 22.00 23.95 Budgetary resources available for obligation: New budget authority (gross) ........................................ ................... New obligations ............................................................. ................... 1 –1 1 –1 New budget authority (gross), detail: Appropriation (special fund, definite) ........................... ................... 1 1 73.10 73.20 Change in unpaid obligations: New obligations ............................................................. ................... Total outlays (gross) ...................................................... ................... 1 –1 1 –1 86.90 Outlays (gross), detail: Outlays from new current authority .............................. ................... 1 1 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ ................... Outlays ........................................................................... ................... 1 1 1 1 1998 est. 112 25 130 30 150 35 50,000 55,000 60,000 80 115 128 25,215 55,000 60,000 17 20 25 20 30 40 Object Classification (in millions of dollars) 1996 actual Identification code 20–0173–0–1–751 1997 est. 40.20 all-source intelligence to identify both underlying criminal financial activity as well as emerging trends and patterns of domestic and international money laundering; and (3) enforcement—empowering other agencies at the Federal, State, local, and international levels to take action against financial criminals through the transfer of information and expertise. Facilitate coordination with other agencies: Number of demonstrations/presentations provided ............... Number of organizations represented at FinCEN ................... Provide quality and timely information to law enforcement: Number of queries using FinCEN’s platforms ........................ Identify the vulnerabilities of new technologies: Number of efforts ................................................................... Provide information on suspicious activity: Efforts made to analyze reports received on suspicious activity (SAR) ...................................................................... Efforts to bring other governments into compliance with international anti-money laundering standards: Number of countries provided assistance .............................. Number of efforts to foster creation of Financial Intelligence Units (FIUs) ............................................................ 1996 actual Identification code 20–5407–0–2–808 SALARIES AND EXPENSES—Continued Direct obligations: Personnel compensation: Full-time permanent ............................................. Other personnel compensation ............................. 1997 est. The Secretary of Treasury is authorized by the FY 1997 Omnibus Consolidated Appropriations Act to establish and 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. 1998 est. Personnel Summary Identification code 20–5407–0–2–808 10 1 10 1 10 1 11 2 1 2 4 11 2 1 2 4 11 2 1 2 4 31.0 Total personnel compensation ......................... Civilian personnel benefits ....................................... Travel and transportation of persons ....................... Rental payments to GSA ........................................... Other services ............................................................ Purchases of goods and services from Government accounts ................................................................ Equipment ................................................................. 99.0 99.0 99.5 Subtotal, direct obligations .................................. Reimbursable obligations .............................................. Below reporting threshold .............................................. 22 2 1 21 2 1 21 2 2 99.9 Total obligations ........................................................ 25 24 1996 actual 1997 est. 1998 est. 25 11.9 12.1 21.0 23.1 25.2 25.3 1001 Total compensable workyears: Full-time equivalent employment ............................................................... ................... PAYMENT 1 1 1 1 ................... ................... TO DC FINANCIAL RESPONSIBILITY ASSISTANCE AUTHORITY AND 4 4 MANAGEMENT Program and Financing (in millions of dollars) Identification code 20–1702–0–1–808 1996 actual 1997 est. 1998 est. 1996 actual Direct: Total compensable workyears: 1001 Full-time equivalent employment .............................. 165 1005 Full-time equivalent of overtime and holiday hours 6 Reimbursable: 2001 Total compensable workyears: Full-time equivalent employment ............................................................... ................... Balance, start of year: Balance, start of year .................................................... Receipts: 02.01 Sallie Mae assessments ................................................ Appropriation: 05.01 Sallie Mae assessments ................................................ 07.99 Total balance, end of year ............................................ 01.99 181 4 4 12 ................... 73.10 73.20 Change in unpaid obligations: New obligations ............................................................. ................... Total outlays (gross) ...................................................... ................... 12 ................... –12 ................... Outlays (gross), detail: Outlays from new current authority .............................. ................... 12 ................... Net budget authority and outlays: Budget authority ............................................................ ................... Outlays ........................................................................... ................... 12 ................... 12 ................... 4 1997 est. 1998 est. ................... ................... ................... ................... New budget authority (gross), detail: Appropriation .................................................................. ................... 89.00 90.00 181 4 Unavailable Collections (in millions of dollars) 1996 actual 12 ................... –12 ................... 1998 est. SALLIE MAE ASSESSMENTS Identification code 20–5407–0–2–808 Budgetary resources available for obligation: New budget authority (gross) ........................................ ................... New obligations ............................................................. ................... 40.00 1997 est. 12 ................... 86.90 Identification code 20–0173–0–1–751 Obligations by program activity: Total obligations (object class 41.0) ............................ ................... 22.00 23.95 Personnel Summary 10.00 1 1 ................... –1 –1 ................... ................... ................... Title VI of the Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 1997 provides for the reorganization of Sallie Mae and the privatization of Connie Lee. The proceeds and amounts from such reorganization and privatization, estimated at $12 million, are to be deposited into this account and then transferred to the Financial Responsibility and Management Assistance Authority to be used for District of Columbia public school facilities improvements. DEPARTMENTAL OFFICES—Continued Federal Funds—Continued DEPARTMENT OF THE TREASURY øCOUNTERTERRORISM FUND¿ øFor necessary expenses, as determined by the Secretary, $15,000,000, to remain available until expended, to reimburse any Department of the Treasury organization for the costs of providing support to counter, investigate, or prosecute terrorism, including payment of rewards in connection with these activities: Provided, That the entire amount of this appropriation 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, is transmitted by the President to Congress: Provided further, That the entire amount is designated by Congress as an emergency appropriation pursuant to section 251(b)(2)(D)(i) of such Act.¿ (Treasury, Postal Service, and General Government Appropriations Act, 1997.) Program and Financing (in millions of dollars) Identification code 20–0117–0–1–751 1996 actual New budget authority (gross), detail: 40.00 Appropriation .................................................................. ................... 40.79 Contingent appropriation not available ........................ ................... 1997 est. Budgetary resources available for obligation: Unobligated balance available, start of year: Uninvested balance ................................................... 22.00 New budget authority (gross) ........................................ 845 21.40 50 45 45 50 20 125 95 –50 95 –75 145 –125 45 20 20 45 50 125 Change in unpaid obligations: Unpaid obligations, start of year: Obligated balance: Appropriation ............................................................. ................... 73.10 New obligations ............................................................. 50 73.20 Total outlays (gross) ...................................................... –2 74.40 Unpaid obligations, end of year: Obligated balance: Appropriation ............................................................. 48 48 75 –63 60 125 –66 60 119 Outlays (gross), detail: Outlays from new current authority .............................. ................... ................... Outlays from current balances ...................................... 2 63 6 60 23.90 23.95 24.40 40.00 Total budgetary resources available for obligation New obligations ............................................................. Unobligated balance available, end of year: Uninvested balance ................................................... New budget authority (gross), detail: Appropriation .................................................................. 72.40 1998 est. 15 ................... –15 ................... 86.90 86.93 87.00 43.00 Net budget authority and outlays: 89.00 Budget authority ............................................................ ................... ................... ................... 90.00 Outlays ........................................................................... ................... ................... ................... 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 FUND PROGRAM ACCOUNT For grants, loans, and technical assistance to qualifying community development lenders, and administrative expenses of the Fund, ø$45,000,000¿ $125,000,000, to remain available until September 30, ø1998¿ 1999, of which ø$8,000,000¿ $20,000,000 may be used for the cost of direct loans, and up to ø$800,000¿ $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 $53,000,000: Provided further, That not more than ø$19,400,000¿ $40,000,000 of the funds made available under this heading may be used for programs and activities authorized in section 114 of the Community Development Banking and Financial Institutions Act of 1994. (Departments of Veterans Affairs and Housing and Urban Development, and Independent Agencies Appropriations Act, 1997.) øFor an additional amount for ‘‘Community Development Financial Institutions Fund Program Account’’ for grants, loans, and technical assistance to qualifying community development lenders, $5,000,000, to remain available until September 30, 1998, of which $850,000 may be used for the cost of direct loans: 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.¿ (Omnibus Consolidated Appropriations Act, 1997.) Program and Financing (in millions of dollars) Identification code 20–1881–0–1–451 00.01 00.09 00.10 00.11 00.12 10.00 Total outlays (gross) ................................................. 2 63 66 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 45 2 50 63 125 66 Appropriation (total) .................................................. ................... ................... ................... 1996 actual 1997 est. Obligations by program activity: Direct loan subsidy ........................................................ 3 13 Administrative expenses for direct loan program ......... ................... ................... General administrative expenses ................................... 3 4 Grants to traditional depository institutions ................. 13 15 Financial and technical assistance to CDFIs (other than direct loans) ..................................................... 31 43 Total obligations ........................................................ 50 75 1998 est. 20 1 5 40 59 125 The Riegle Community Development and Regulatory Improvement Act of 1994 established the Community Development Financial Institutions Fund (CDFI Fund). The CDFI Fund provides equity investments, grants, loans, and technical assistance to new and existing community development financing institutions such as community development banks, community development credit unions, community development loan funds, community development venture capital funds, and micro-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 community development financial institutions and increase community lending activities. 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 community development financial institutions are effective in restoring healthy economic development to these communities. Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars) Identification code 20–1881–0–1–451 1996 actual Direct loan levels supportable by subsidy budget authority: 1150 Direct loan levels ........................................................... 7 Direct loan subsidy (in percent): 1320 Subsidy rate ................................................................... 45.50 Direct loan subsidy budget authority: 1330 Subsidy budget authority ............................................... 3 Direct loan subsidy outlays: 1340 Subsidy outlays .............................................................. ................... 1997 est. 1998 est. 23 53 38.57 38.08 9 20 3 9 Object Classification (in millions of dollars) Identification code 20–1881–0–1–451 11.1 12.1 25.2 41.0 99.5 1996 actual 1997 est. Personnel compensation: Full-time permanent ............. 1 2 Civilian personnel benefits ............................................ ................... ................... Other services ................................................................ 1 1 Grants, subsidies, and contributions ............................ 47 71 Below reporting threshold .............................................. 1 1 1998 est. 3 1 1 119 1 846 DEPARTMENTAL OFFICES—Continued Federal Funds—Continued THE BUDGET FOR FISCAL YEAR 1998 Credit accounts—Continued Status of Direct Loans (in millions of dollars) COMMUNITY DEVELOPMENT FINANCIAL INSTITUTIONS FUND PROGRAM ACCOUNT—Continued Object Classification (in millions of dollars)—Continued 1996 actual Identification code 20–1881–0–1–451 99.9 Total obligations ........................................................ 50 1997 est. 1998 est. 75 125 1150 1001 Total compensable workyears: Full-time equivalent employment ............................................................... 1996 actual 10 1997 est. 1998 est. 23 35 1997 est. 1998 est. Position with respect to appropriations act limitation on obligations: 1111 Limitation on direct loans ............................................. 28 ................... 53 1113 Unobligated limitation carried forward ......................... –21 ................... ................... 1131 Direct loan obligations exempt from limitation ............ ................... 33 ................... Personnel Summary Identification code 20–1881–0–1–451 1996 actual Identification code 20–4088–0–3–451 1210 1231 1290 Total direct loan obligations ..................................... 7 33 53 Cumulative balance of direct loans outstanding: Outstanding, start of year ............................................. ................... ................... Disbursements: Direct loan disbursements ................... ................... 7 7 23 Outstanding, end of year .......................................... ................... 7 30 Balance Sheet (in millions of dollars) COMMUNITY DEVELOPMENT FINANCIAL INSTITUTIONS FUND DIRECT LOAN FINANCING ACCOUNT Program and Financing (in millions of dollars) Identification code 20–4088–0–3–451 00.01 00.02 1996 actual 1997 est. 1998 est. Obligations by program activity: Direct loans .................................................................... 7 33 Interest paid to Treasury ............................................... ................... ................... 52 1 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 (–) ........... 1499 10.00 Total obligations ........................................................ 7 33 1995 actual Identification code 20–4088–0–3–451 53 Net present value of assets related to direct loans ........................... 1996 actual 1997 est. 1998 est. .................. 3 13 24 .................. .................. .................. .................. 7 –3 30 –11 Budgetary resources available for obligation: New financing authority (gross) .................................... New obligations ............................................................. 7 –7 33 –33 New financing authority (gross), detail: Authority to borrow (indefinite) ..................................... 4 20 Spending authority from offsetting collections: 68.00 Offsetting collections (cash) ..................................... ................... 3 68.10 Change in receivables from program accounts ....... 3 10 68.47 Portion applied to debt reduction ............................. ................... ................... 67.15 68.90 70.00 53 –53 37 9 11 –4 Spending authority from offsetting collections (total) ................................................................ 3 13 Total new financing authority (gross) ...................... 7 33 19 17 43 .................. .................. 4 20 Total liabilities .................................... NET POSITION: 3100 Appropriated capital ................................ .................. .................. 4 20 .................. 3 13 24 3999 Total net position ................................ .................. 3 13 24 4999 Total liabilities and net position ............ .................. 3 17 44 53 4 3 20 13 7 33 –7 33 53 –23 74.90 74.95 Total unpaid obligations, start of year ................ ................... New obligations ............................................................. 7 Total financing disbursements (gross) ......................... ................... Unpaid obligations, end of year: Obligated balance: Obligated balance ..................... 4 Receivables from program account .......................... 3 20 13 39 24 74.99 87.00 Total unpaid obligations, end of year .................. 7 Total financing disbursements (gross) ......................... ................... 33 7 63 23 øDEPARTMENT OF THE¿ TREASURY FORFEITURE FUND For necessary expenses of the Treasury Forfeiture Fund, as authorized by Public Law 102–393, not to exceed ø$10,000,000¿ $9,500,000, to be derived from deposits in the fundø: Provided, That notwithstanding any other provision of law, not to exceed $7,500,000 shall be made available for the development of a Federal wireless communication system: Provided further, That the Secretary of the Treasury is authorized to receive all unavailable collections transferred from the Special Forfeiture Fund established by section 6073 of the AntiDrug Abuse Act of 1988 (21 U.S.C. 1509) by the Director of the Office of Drug Control Policy as a deposit into the Treasury Forfeiture Fund (31 U.S.C. 9703(a))¿. (Treasury Department Appropriations Act, 1997.) Unavailable Collections (in millions of dollars) Offsets: Against gross financing authority and financing disbursements: 88.00 Offsetting collections (cash) from: Federal sources ................... 88.95 Change in receivables from program accounts ............ –3 –3 –10 –9 –11 Net financing authority and financing disbursements: Financing authority ........................................................ 4 Financing disbursements ............................................... ................... 20 4 33 14 89.00 90.00 4 3 16 Change in unpaid obligations: Unpaid obligations, start of year: 72.90 Obligated balance: Obligated balance ..................... ................... 72.95 Receivables from program account .......................... ................... 72.99 73.10 73.20 .................. .................. 2999 22.00 23.95 .................. Total assets ........................................ LIABILITIES: 2103 Federal liabilities: Debt ........................... 1999 Identification code 20–5697–0–2–751 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. 1996 actual 1997 est. 1998 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 ............................................... 159 9 191 10 191 10 02.99 Total receipts ............................................................. 168 201 201 Total: Balances and collections .................................... Appropriation: 05.01 Department of the Treasury forfeiture fund .................. 190 201 212 –190 –190 –190 Subtotal appropriation ................................................... –190 Total balance, end of year ............................................ ................... –190 11 –190 22 01.99 04.00 05.99 07.99 22 ................... 11 DEPARTMENTAL OFFICES—Continued Federal Funds—Continued DEPARTMENT OF THE TREASURY PRESIDENTIAL ELECTION CAMPAIGN FUND Program and Financing (in millions of dollars) Identification code 20–5697–0–2–751 00.01 00.02 Obligations by program activity: Asset Forfeiture Fund ..................................................... Customs Forfeiture Fund ............................................... 10.00 Total obligations ........................................................ 1996 actual 1998 est. 190 190 –40 146 83 –1 ................... 101 190 302 –197 295 –190 295 –190 –40 22 22 24.41 24.42 Total budgetary resources available for obligation New obligations ............................................................. Unobligated balance available, end of year: Uninvested balance ................................................... U.S. Securities: Par value ............................................................... Unrealized discounts ............................................. 24.99 Total unobligated balance, end of year .................... 105 24.40 1996 actual 1997 est. 1998 est. Balance, start of year: Balance, start of year .................................................... ................... ................... ................... Receipts: 02.01 Presidential Election Campaign Fund ........................... 66 66 66 Appropriation: 05.01 Presidential election campaign fund ............................ –66 –66 –66 07.99 Total balance, end of year ............................................ ................... ................... ................... 01.99 22 Total unobligated balance, start of year ............. New budget authority (gross) ........................................ Resources available from recoveries of prior year obligations ....................................................................... 23.90 23.95 Unavailable Collections (in millions of dollars) Identification code 20–5081–0–2–808 Budgetary resources available for obligation: Unobligated balance available, start of year: 21.40 Uninvested balance ................................................... 66 U.S. Securities: 21.41 Par value ............................................................... 35 21.42 Unrealized discounts ............................................. ................... 21.99 22.00 22.10 1997 est. 196 190 190 1 ................... ................... 197 847 105 190 105 190 11 ................... ................... Program and Financing (in millions of dollars) Identification code 20–5081–0–2–808 1996 actual 00.01 00.02 00.03 Obligations by program activity: Matching funds in primaries ......................................... Nominating conventions for parties .............................. Candidates for general elections .................................. 10.00 Total obligations (object class 41.0) ........................ 209 Budgetary resources available for obligation: Unobligated balance available, start of year: Uninvested balance ................................................... 22.00 New budget authority (gross) ........................................ 145 66 1997 est. 1998 est. 56 3 ................... 1 ................... ................... 152 ................... ................... 3 ................... 21.40 146 83 83 –1 ................... ................... 105 105 New budget authority (gross), detail: Current: 40.20 Appropriation (special fund, definite) ....................... Permanent: 60.25 Appropriation (special fund, indefinite) .................... 180 180 190 190 190 Total budgetary resources available for obligation New obligations ............................................................. Unobligated balance available, end of year: Uninvested balance ................................................... 211 –209 65 66 68 131 –3 ................... 2 65 131 66 66 180 70.00 23.90 23.95 24.40 2 66 Total new budget authority (gross) .......................... Change in unpaid obligations: Unpaid obligations, start of year: Obligated balance: Appropriation ............................................................. 73.10 New obligations ............................................................. 73.20 Total outlays (gross) ...................................................... 73.45 Adjustments in unexpired accounts .............................. 74.40 Unpaid obligations, end of year: Obligated balance: Appropriation ............................................................. 10 10 10 60.25 New budget authority (gross), detail: Appropriation (special fund, indefinite) ........................ 66 73.10 73.20 Change in unpaid obligations: New obligations ............................................................. Total outlays (gross) ...................................................... 209 –209 86.97 86.98 Outlays (gross), detail: Outlays from new permanent authority ......................... Outlays from permanent balances ................................ 87.00 Total outlays (gross) ................................................. 209 3 ................... 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 66 209 66 66 3 ................... 72.40 136 128 125 197 190 190 –194 –193 –194 –11 ................... ................... 128 125 121 Outlays (gross), detail: 86.90 Outlays from new current authority .............................. 10 9 86.93 Outlays from current balances ...................................... ................... ................... 86.97 Outlays from new permanent authority ......................... 134 144 86.98 Outlays from permanent balances ................................ 50 40 9 1 134 50 87.00 Total outlays (gross) ................................................. 194 193 194 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 190 194 190 193 190 194 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. Object Classification (in millions of dollars) Identification code 20–5697–0–2–751 1996 actual 1997 est. 1998 est. 25.2 41.0 44.0 Other services ................................................................ Grants, subsidies, and contributions ............................ Refunds .......................................................................... 128 60 9 121 60 9 121 60 9 99.9 Total obligations ........................................................ 197 190 190 3 ................... –3 ................... 66 3 ................... 143 ................... ................... 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. 848 DEPARTMENTAL OFFICES—Continued Federal Funds—Continued THE BUDGET FOR FISCAL YEAR 1998 Public enterprise funds: ings 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. EXCHANGE STABILIZATION FUND Program and Financing (in millions of dollars) Statement of Operations (in millions of dollars) Identification code 20–4444–0–3–155 1996 actual 1997 est. 1998 est. Identification code 20–4444–0–3–155 Budgetary resources available for obligation: Unobligated balance available, start of year: Fund balance: 21.90 Special drawing rights ......................................... 21.90 Fund balance ........................................................ 21.91 U.S. Securities: Par value ......................................... 21.99 22.00 22.10 Total unobligated balance, start of year ............. New budget authority (gross) ........................................ Resources available from recoveries of prior year obligations ....................................................................... 11,035 7,555 2,400 10,177 309 11,853 10,720 860 12,419 20,990 865 22,339 1,660 23,999 1,745 1995 actual 1996 actual 1997 est. 1998 est. 0101 0102 Revenue ................................................... Expense .................................................... 2,352 .................. –257 .................. 1,660 .................. 1,745 .................. 0109 Net income or loss (–) ............................ 2,352 –257 1,660 1,745 Balance Sheet (in millions of dollars) 1995 actual 1996 actual 2,399 11 11,853 3 12,020 5 12,140 6 28,805 304 19,439 105 19,606 272 22,001 305 11,117 10,177 10,344 10,550 Total assets ........................................ LIABILITIES: 2207 Non-Federal liabilities: Other .................. 485 ................... ................... 42,636 41,577 42,247 45,002 17,624 16,830 15,840 16,850 2999 Total liabilities .................................... NET POSITION: 3200 Invested capital ....................................... 3300 Cumulative results of operations ............ 17,624 16,830 15,840 16,850 200 24,812 200 24,547 200 26,207 200 27,952 3999 Total net position ................................ 25,012 24,747 26,407 28,152 4999 Total liabilities and net position ............ 42,636 41,577 42,247 45,002 Identification code 20–4444–0–3–155 1999 23.90 23.95 24.90 24.90 24.91 24.99 Total budgetary resources available for obligation 22,340 23,999 25,744 New obligations ............................................................. ................... ................... ................... Unobligated balance available, end of year: Fund balance: Special drawing rights ......................................... 10,177 10,720 11,268 Fund balance ........................................................ 309 860 1,809 U.S. Securities: Par value ......................................... 11,853 12,419 12,667 Total unobligated balance, end of year .................... New budget authority (gross), detail: 68.00 Spending authority from offsetting collections (gross): Offsetting collections (cash) ..................................... 22,339 865 23,999 1,660 25,744 1,745 Change in unpaid obligations: 72.90 Unpaid obligations, start of year: Obligated balance: Fund balance ............................................................. 17,206 16,721 16,721 73.10 New obligations ............................................................. ................... ................... ................... 73.45 Adjustments in unexpired accounts .............................. –485 ................... ................... 74.90 Unpaid obligations, end of year: Obligated balance: Fund balance ............................................................. 16,721 16,721 16,721 ASSETS: Federal assets: Investments in US securities: 1102 Treasury securities, par .................. 1106 Receivables, net ............................. Non-Federal assets: 1201 Foreign Currency Investments ............ 1206 Receivables, net .................................. 1801 Other Federal assets: Cash and other monetary assets .................................. 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 ................. –260 –685 –695 –545 –430 –555 –495 Program and Financing (in millions of dollars) 88.90 –1,643 –1,660 1998 est. WORKING CAPITAL FUND 5 –1,388 1997 est. –1,745 Intragovernmental funds: Identification code 20–4501–0–4–803 Total, offsetting collections (cash) .................. Net budget authority and outlays: 89.00 Budget authority ............................................................ 90.00 Outlays ........................................................................... –778 ................... ................... –1,643 –1,660 –1,745 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 1997 and 1998 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 hold- 1996 actual 1997 est. 1998 est. 00.10 00.11 Obligations by program activity: Direct operating program .............................................. Administrative overhead ................................................ 169 6 215 7 222 7 10.00 Total obligations ........................................................ 175 222 229 22.00 23.95 Budgetary resources available for obligation: New budget authority (gross) ........................................ New obligations ............................................................. 175 –175 222 –222 229 –229 New budget authority (gross), detail: Spending authority from offsetting collections: 68.00 Offsetting collections (cash) ..................................... 68.10 Change in orders on hand from Federal sources 174 222 229 1 ................... ................... 68.90 Spending authority from offsetting collections (total) ................................................................ 175 222 229 70.00 Total new budget authority (gross) .......................... 175 222 229 Change in unpaid obligations: Unpaid obligations, start of year: 72.90 Obligated balance: Fund balance ............................. 72.95 Orders on hand from Federal sources ...................... 106 21 117 22 117 22 127 175 –163 139 222 –222 139 229 –229 74.90 74.95 Total unpaid obligations, start of year ................ New obligations ............................................................. Total outlays (gross) ...................................................... Unpaid obligations, end of year: Obligated balance: Fund balance ............................. Orders on hand from Federal sources ...................... 117 22 117 22 117 22 74.99 Total unpaid obligations, end of year .................. 139 139 139 86.97 Outlays (gross), detail: Outlays from new permanent authority ......................... 163 222 229 72.99 73.10 73.20 DEPARTMENTAL OFFICES—Continued Federal Funds—Continued DEPARTMENT OF THE TREASURY Offsets: Against gross budget authority and outlays: 88.00 Offsetting collections (cash) from: Federal sources 88.95 Change in orders on hand from Federal sources ......... 89.00 90.00 849 TREASURY FRANCHISE FUND –174 –222 –229 –1 ................... ................... Net budget authority and outlays: Budget authority ............................................................ ................... ................... ................... Outlays ........................................................................... –11 ................... ................... 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 management assistance, procurement information, 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), the Consolidated Data Network System (CDN), the Local Telecommunications Services and Support (LTSS) program, Wireless/Radio Service Support (WRSS), the Treasury Communications System (TCS), the Voice Messaging System (VMS), and the Emergency Access Demonstration Project. Balance Sheet (in millions of dollars) 1995 actual 1996 actual 106 117 155 159 10 19 25 26 2 3 4 4 Total assets ........................................ LIABILITIES: Federal liabilities: 2101 Accounts payable ................................ 2105 Other ................................................... Non-Federal liabilities: 2201 Accounts payable ................................ 2207 Other ................................................... 118 139 184 189 2999 4999 Identification code 20–4501–0–4–803 ASSETS: Federal assets: 1101 Fund balances with Treasury ............. Investments in US securities: 1106 Receivables, net ............................. 1803 Other Federal assets: Property, plant and equipment, net ............................ 1999 1997 est. 1998 est. øThere is hereby established in the Treasury a franchise fund pilot, as authorized by section 403 of Public Law 103–356, to be available as provided in such section for expenses and equipment necessary for the maintenance and operation of such financial and administrative support services as the Secretary determines may be performed more advantageously as central services: Provided, That any inventories, equipment, and other assets pertaining to the services to be provided by such fund, either on hand or on order, less the related liabilities or unpaid obligations, and any appropriations made for the purpose of providing capital, shall be used to capitalize such fund: Provided further, That such fund shall be reimbursed or credited with the payments, including advanced payments, from applicable appropriations and funds available to the Department and other Federal agencies for which such administrative and financial services are performed, at rates which will recover all expenses of operation, including accrued leave, depreciation of fund plant and equipment, amortization of Automated Data Processing (ADP) software and systems, and an amount necessary to maintain a reasonable operating reserve, as determined by the Secretary: Provided further, That such fund shall provide services on a competitive basis: Provided further, That an amount not to exceed 4 percent of the total annual income to such fund may be retained in the fund for fiscal year 1997 and each fiscal year thereafter, to remain available until expended, to be used for the acquisition of capital equipment and for the improvement and implementation of Treasury financial management, ADP, and other support systems: Provided further, That no later than 30 days after the end of each fiscal year, amounts in excess of this reserve limitation shall be deposited as miscellaneous receipts in the Treasury: Provided further, That such franchise fund pilot shall terminate pursuant to section 403(f) of Public Law 103–356.¿ (Treasury Department Appropriations Act, 1997.) Program and Financing (in millions of dollars) Identification code 20–4560–0–4–803 10.00 Obligations by program activity: Total obligations ............................................................ 1996 actual 1 1997 est. 1998 est. 28 29 Budgetary resources available for obligation: Unobligated balance available, start of year: Uninvested balance ................................................... ................... 1 2 22.00 New budget authority (gross) ........................................ ................... 28 31 22.22 Unobligated balance transferred from other accounts 2 ................... ................... 21.40 32 83 35 80 46 106 47 109 1 2 22 2 29 3 30 3 Total liabilities .................................... 118 139 184 189 Total liabilities and net position ............ 118 139 184 189 23.90 23.95 24.40 68.00 Total budgetary resources available for obligation New obligations ............................................................. Unobligated balance available, end of year: Uninvested balance ................................................... 2 –1 29 –28 33 –29 1 2 2 New budget authority (gross), detail: Spending authority from offsetting collections (gross): Offsetting collections (cash) ..................................... ................... 28 31 1 28 –28 1 29 –31 1 1 Object Classification (in millions of dollars) 1996 actual Identification code 20–4501–0–4–803 11.1 11.3 Personnel compensation: Full-time permanent .................................................. Other than full-time permanent ............................... 11.9 12.1 23.1 23.3 25.2 26.0 31.0 99.0 99.5 Total personnel compensation .............................. Civilian personnel benefits ............................................ Rental payments to GSA ................................................ Communications, utilities, and miscellaneous charges Other services ................................................................ Supplies and materials ................................................. Equipment ...................................................................... Subtotal, reimbursable obligations ............................... Below reporting threshold .............................................. 99.9 Total obligations ........................................................ 11 1 1997 est. 17 1 1998 est. 18 1 12 18 19 2 3 3 1 2 2 97 15 15 57 171 176 1 1 1 4 12 13 174 222 229 1 ................... ................... 175 222 2001 Total compensable workyears: Full-time equivalent employment ............................................................... 86.97 86.98 Outlays (gross), detail: Outlays from new permanent authority ......................... ................... Outlays from permanent balances ................................ ................... 27 1 30 1 87.00 Total outlays (gross) ................................................. ................... 28 31 Offsets: Against gross budget authority and outlays: 88.00 Offsetting collections (cash) from: Federal sources ................... –28 –31 229 89.00 90.00 Personnel Summary Identification code 20–4501–0–4–803 Change in unpaid obligations: Unpaid obligations, start of year: Obligated balance: Appropriation ............................................................. ................... 73.10 New obligations ............................................................. 1 73.20 Total outlays (gross) ...................................................... ................... 74.40 Unpaid obligations, end of year: Obligated balance: Appropriation ............................................................. 1 72.40 1996 actual 214 1997 est. 281 Net budget authority and outlays: Budget authority ............................................................ ................... ................... ................... Outlays ........................................................................... ................... ................... ................... 1998 est. 282 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 administra- 850 DEPARTMENTAL OFFICES—Continued Federal Funds—Continued THE BUDGET FOR FISCAL YEAR 1998 Intragovernmental funds—Continued TREASURY FRANCHISE FUND—Continued tive services included in the Franchise Fund (Fund) is 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 1998, service activities are expected to have billings of $30 million and employ 122 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. Object Classification (in millions of dollars) 1996 actual Identification code 20–4560–0–4–803 1997 est. 1998 est. 11.1 12.1 21.0 23.1 23.3 25.2 31.0 99.0 Personnel compensation: Full-time permanent ............. Civilian personnel benefits ............................................ Travel and transportation of persons ............................ Rental payments to GSA ................................................ Communications, utilities, and miscellaneous charges Other services ................................................................ Equipment ...................................................................... Subtotal, reimbursable obligations ............................... ................... ................... ................... ................... ................... 1 ................... 1 4 1 1 1 1 18 2 28 4 1 1 1 1 19 2 29 99.9 Total obligations ........................................................ 1 28 29 Personnel Summary 1996 actual Identification code 20–4560–0–4–803 2001 1997 est. Total compensable workyears: Full-time equivalent employment ............................................................... ................... 122 1998 est. 122 which $23,058,000 shall be available for the Federal Law Enforcement Training Center, including: $21,437,000 for acquisition of additional real property, facilities, improvements, ongoing maintenance and related expenses, and $1,621,000 for training workload; of which $3,000,000 shall be available to the Financial Crimes Enforcement Network; of which $20,664,000 shall be available to the United States Secret Service, including: $15,664,000 for expenses related to White House Security, $3,000,000 for investigations of financial institution fraud, and $2,000,000 for forensic support of investigations of missing and exploited children; of which $20,100,000 shall be available for the United States Customs Service, including: $15,000,000 for high energy container x-ray systems and automated targeting systems, $4,000,000 for redeploying agents to high threat drug zones, and $1,100,000 for canopy space for inspection of outbound vehicles along the Southwest border; (b) As authorized by section 32401, $8,000,000 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; and (c) As authorized by section 180103, $1,000,000 to the Federal Law Enforcement Training Center for specialized training for rural law enforcement officers. (Treasury Department Appropriations Act, 1997.) Program and Financing (in millions of dollars) Identification code 20–8526–0–1–750 00.01 00.02 00.03 00.04 00.05 00.06 10.00 Trust Funds VIOLENT CRIME REDUCTION PROGRAMS (INCLUDING TRANSFER OF FUNDS) 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: ø(a) As authorized by section 190001(e), $89,000,000, of which $36,595,000 shall be available to the Bureau of Alcohol, Tobacco and Firearms, of which $3,000,000 shall be available for administering the Gang Resistance Education and Training program, of which $3,662,000 shall be available for ballistics technologies, including the purchase, maintenance and upgrading of equipment and of which $29,133,000 shall be available to enhance training and purchase equipment and services, and of which $800,000 shall be available for project LEAD; of which $18,300,000 shall be available to the Secretary as authorized by section 732 of Public Law 104–132, as amended by Section 113 of the Fiscal Year 1997 Department of Commerce, Justice and State, and the Judiciary, and Related Agencies Appropriations Act; of which $1,000,000 shall be available to the Financial Crimes Enforcement Network; of which $20,000,000 shall be available to the United States Secret Service, of which no less than $1,400,000 shall be available for a grant for activities related to the investigations of missing and exploited children; and of which $13,105,000 shall be available to the Federal Drug Control Programs, High Intensity Drug Trafficking Areas program;¿ ø(b) As authorized by section 32401, $8,000,000, 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 only to the affected State and local law enforcement and prevention organizations participating in such projects.¿ (a) As authorized by section 190001(e), $109,200,000; of which $42,378,000 shall be available to the Bureau of Alcohol, Tobacco and Firearms, including: $3,000,000 for administering the Gang Resistance Education and Training program, $6,000,000 for firearms trafficking initiatives (including the Youth Crime Gun Initiative, Project LEAD, and the National Tracing Center), $5,458,000 for explosives inspections, $1,608,000 for collection of information on arson, and $26,312,000 for relocation of the Bureau’s headquarters building; of 1996 actual 1997 est. 1998 est. Obligations by program activity: Departmental Offices ..................................................... ................... 18 ................... Financial Crimes Enforcement Network ......................... 1 1 3 Bureau of Alcohol, Tobacco, and Firearms ................... 27 45 50 Customs Service ............................................................ 11 10 20 Federal Law Enforcement Training Center .................... ................... ................... 24 Secret Service ................................................................ 22 20 21 Total obligations ........................................................ 61 94 118 Budgetary resources available for obligation: Unobligated balance available, start of year: Uninvested balance ................................................... 22.00 New budget authority (gross) ........................................ 3 77 19 84 8 118 80 –61 103 –94 126 –118 19 8 8 77 84 118 17 61 –55 23 94 –81 36 118 –102 23 36 52 21.40 23.90 23.95 24.40 42.00 Total budgetary resources available for obligation New obligations ............................................................. Unobligated balance available, end of year: Uninvested balance ................................................... New budget authority (gross), detail: Transferred from other accounts ................................... Change in unpaid obligations: Unpaid obligations, start of year: Obligated balance: Appropriation ............................................................. 73.10 New obligations ............................................................. 73.20 Total outlays (gross) ...................................................... 74.40 Unpaid obligations, end of year: Obligated balance: Appropriation ............................................................. 72.40 86.90 86.93 Outlays (gross), detail: Outlays from new current authority .............................. Outlays from current balances ...................................... 41 14 45 36 63 39 87.00 Total outlays (gross) ................................................. 55 81 102 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 77 55 84 81 118 102 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 1998, 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. Further funding has also been provided to ATF to support firearms trafficking initiatives including the Youth FEDERAL LAW ENFORCEMENT TRAINING CENTER Federal Funds DEPARTMENT OF THE TREASURY Crime Gun Initiative, Project LEAD and the National Tracing Center, to fund additional inspectors to examine explosives businesses, to fund a national clearinghouse on arson, and, to fund relocation of the ATF headquarters. The President has also proposed funding for critically needed facilities at the Federal Law Enforcement Training Center to meet the ongoing training needs of over 70 federal law enforcement organizations, additional technology and equipment to help the United States Customs Service fight the importation of illegal narcotics, final portions of the Secret Service’s White House Security Initiative and further efforts to aid in the location of missing children, and anti-money laundering efforts of the Financial Crimes Enforcement Network. Object Classification (in millions of dollars) 1996 actual Identification code 20–8526–0–1–750 11.1 11.5 11.9 12.1 21.0 22.0 23.3 25.3 1997 est. Personnel compensation: Full-time permanent .................................................. 14 Other personnel compensation .................................. ................... 25.4 26.0 31.0 32.0 41.0 Total personnel compensation .............................. Civilian personnel benefits ............................................ Travel and transportation of persons ............................ Transportation of things ................................................ Communications, utilities, and miscellaneous charges Purchases of goods and services from Government accounts .................................................................... Operation and maintenance of facilities ...................... Supplies and materials ................................................. Equipment ...................................................................... Land and structures ...................................................... Grants, subsidies, and contributions ............................ 15 ................... 1 15 6 ................... 99.9 Total obligations ........................................................ 61 1998 est. 4 7 1 ................... 14 5 3 2 7 4 ................... ................... ................... ................... 7 5 5 1 2 21 30 9 1 1 2 45 39 6 26 1 ................... 94 118 Personnel Summary 1996 actual Identification code 20–8526–0–1–750 Total compensable workyears: 1001 Full-time equivalent employment .................................. 152 1005 Full-time equivalent of overtime and holiday hours ................... 1997 est. 1998 est. 75 1 107 1 FEDERAL LAW ENFORCEMENT TRAINING CENTER Federal Funds General and special funds: SALARIES AND EXPENSES øFor 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 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; $54,831,000, of which up to $13,034,000 for materials and support costs of Federal law enforcement basic training shall remain available until September 30, 1999: 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 851 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: 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; 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 at the Center: Provided further, That the Center is authorized to obligate funds in anticipation of reimbursements from agencies receiving training at 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 short term medical services for students undergoing training at the Center.¿ For necessary expenses of the Federal Law Enforcement Training Center, $65,663,000, of which $14,953,000 shall remain available until September 30, 2000 for the cost of Federal law enforcement basic training. Notwithstanding any other provision of law, the Center is authorized to expend appropriations for: (a) the purchase of vehicles without regard to the general purchase price limitation; (b) expenses of student athletic and related activities; (c) the purchase of uniforms without regard to the general purchase price limitation; (d) the conducting of and participating in firearms matches and the presentation of awards; (e) public awareness and enhancing community support of law enforcement training; (f) providing room and board for student interns; (g) official reception and representation expenses in an amount not to exceed $9,500; (h) short-term medical services for students undergoing training at the Center; (i) travel expenses of non-Federal personnel attending course development meetings and training at the Center. Students attending training at the Center shall reside in on-Center or Center-provided housing, insofar as available and in accordance with Center policy. Funds appropriated to this account may be used for training United States Postal Service law enforcement personnel and police. Funds appropriated to this account may be used for training state and local law enforcement personnel, foreign law enforcement personnel, and private security personnel on a space available basis. All advanced training and basic training which is in excess of the training for which appropriations are provided herein is to be provided on a fully reimbursable basis: Provided, That the Director may waive reimbursement when it is in the public interest to do so. Such reimbursements are to be deposited in this appropriation. The Center is authorized to obligate funds in anticipation of reimbursement from agencies receiving training at the Center, except that total obligations at the end of the fiscal year shall not exceed total budgetary resources available at the end of such fiscal year. The Center is also authorized to accept and use gifts of property, both real and personal, and to accept services for authorized purposes; and to accept gifts for the funding of a gift of intrinsic value, which shall be funded only by such gifts and awarded annually by the Director of the Center to the outstanding graduate of the basic training program. (Treasury Department Appropriations Act, 1997.) øFor an additional amount for the necessary expenses of the Federal Law Enforcement Training Center, $1,354,000, to remain available until expended: Provided, That of the amount provided, $1,354,000 is designated by Congress as an emergency requirement pursuant to section 251(b)(2)(D)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended.¿ (Treasury, Postal Service, and General Government Appropriations Act, 1997.) Program and Financing (in millions of dollars) Identification code 20–0104–0–1–751 1996 actual 1997 est. 1998 est. Obligations by program activity: Direct program: 00.01 Law enforcement training ......................................... 00.02 Plant operations ........................................................ 00.03 State and local training ............................................ 27 42 46 17 17 21 2 ................... ................... 00.91 01.01 46 25 Total direct program ............................................. Reimbursable program .................................................. 59 23 67 19 852 FEDERAL LAW ENFORCEMENT TRAINING CENTER—Continued Federal Funds—Continued THE BUDGET FOR FISCAL YEAR 1998 General and special funds—Continued SALARIES AND Object Classification (in millions of dollars) EXPENSES—Continued Identification code 20–0104–0–1–751 10.00 Total obligations ........................................................ Budgetary resources available for obligation: 21.40 Unobligated balance available, start of year: Uninvested balance ................................................... 22.00 New budget authority (gross) ........................................ 23.90 23.95 24.40 Total budgetary resources available for obligation New obligations ............................................................. Unobligated balance available, end of year: Uninvested balance ................................................... 1996 actual 71 1997 est. 1998 est. 82 14 61 4 79 2 85 75 –71 83 –82 87 –86 4 11.1 11.8 Direct obligations: Personnel compensation: Full-time permanent ............................................. Special personal services payments .................... 2 ................... 56 66 25 23 22 1 24 1 27 1 11.9 12.1 21.0 22.0 23.3 Total personnel compensation ......................... 23 Civilian personnel benefits ....................................... 6 Travel and transportation of persons ....................... 2 Transportation of things ........................................... ................... Communications, utilities, and miscellaneous charges ................................................................. 2 Printing and reproduction ......................................... 1 Other services ............................................................ 6 Supplies and materials ............................................. 4 Equipment ................................................................. 2 25 6 2 1 28 8 2 1 24.0 25.2 26.0 31.0 3 1 12 7 2 4 1 12 8 3 70.00 61 79 85 Subtotal, direct obligations .................................. Reimbursable obligations .............................................. 46 25 59 23 67 19 99.9 Total obligations ........................................................ 71 82 86 19 12 12 16 71 82 86 –70 –76 –84 –1 ................... ................... 12 16 Personnel Summary Identification code 20–0104–0–1–751 Direct: Total compensable workyears: 1001 Full-time equivalent employment .............................. 1005 Full-time equivalent of overtime and holiday hours Reimbursable: 2001 Total compensable workyears: Full-time equivalent employment ............................................................... Outlays (gross), detail: Outlays from new current authority .............................. Outlays from current balances ...................................... Outlays from new permanent authority ......................... 28 17 25 49 4 23 58 7 19 87.00 Total outlays (gross) ................................................. 70 76 84 Offsets: Against gross budget authority and outlays: 88.00 Offsetting collections (cash) from: Federal sources –25 –23 –19 Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 36 45 56 53 66 65 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 1996 actual Student Quality of Training Survey: (Scale 0–6) ................... Student-Weeks Trained: Federal Basic ...................................................................... Federal Advanced ............................................................... State and Local .................................................................. International ....................................................................... Students Trained: Federal Basic ...................................................................... Federal Advanced ............................................................... State and Local .................................................................. International ....................................................................... Variable Unit Cost Per Basic: Student-Week of Training Funded ...................................... Student Quality of Services Survey (Scale 1–5) .................... 1996 actual 1997 est. 1998 est. 450 7 482 7 524 7 14 40 40 18 86.90 86.93 86.97 89.00 90.00 1998 est. 99.0 99.0 36 Change in unpaid obligations: 72.40 Unpaid obligations, start of year: Obligated balance: Appropriation ............................................................. 73.10 New obligations ............................................................. 73.20 Total outlays (gross) ...................................................... 73.40 Adjustments in expired accounts .................................. 74.40 Unpaid obligations, end of year: Obligated balance: Appropriation ............................................................. 1997 est. 86 New budget authority (gross), detail: Current: 40.00 Appropriation ............................................................. Permanent: 68.00 Spending authority from offsetting collections: Offsetting collections (cash) ..................................... Total new budget authority (gross) .......................... 1996 actual Identification code 20–0104–0–1–751 Program and Financing (in millions of dollars)—Continued 4.7 1997 est. 4.8 ACQUISITION, CONSTRUCTION, IMPROVEMENTS, EXPENSES AND RELATED 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$18,884,000¿ $11,111,000, to remain available until expended. (Treasury Department Appropriations Act, 1997.) øFor an additional amount for the necessary expenses for the acquisition, construction, improvement, and related expenses, $2,700,000, to remain available until expended: Provided, That of the amount provided, $2,700,00 is designated by Congress as an emergency requirement pursuant to section 251(b)(2)(D)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended.¿ (Treasury, Postal Service, and General Government Appropriations Act, 1997.) Program and Financing (in millions of dollars) Identification code 20–0105–0–1–751 1996 actual 1997 est. 1998 est. Obligations by program activity: Total obligations ............................................................ 10 53 14 Budgetary resources available for obligation: Unobligated balance available, start of year: Uninvested balance ................................................... 22.00 New budget authority (gross) ........................................ 35 10 34 22 3 11 45 –10 56 –53 14 –14 10.00 21.40 23.90 23.95 24.40 Total budgetary resources available for obligation New obligations ............................................................. Unobligated balance available, end of year: Uninvested balance ................................................... 34 3 ................... 1998 est. 4.8 73,387 11,205 2,745 1,455 96,238 16,886 3,190 2,429 94,840 21,271 3,364 2,386 9,107 7,704 1,959 583 12,228 9,905 2,292 515 12,242 11,021 2,356 506 $150 4.3 $155 4.4 $161 4.4 40.00 New budget authority (gross), detail: Appropriation .................................................................. Change in unpaid obligations: Unpaid obligations, start of year: Obligated balance: Appropriation ............................................................. 73.10 New obligations ............................................................. 73.20 Total outlays (gross) ...................................................... 74.40 Unpaid obligations, end of year: Obligated balance: Appropriation ............................................................. 10 22 11 9 10 –14 5 53 –9 49 14 –9 5 49 54 7 3 1 72.40 86.90 Outlays (gross), detail: Outlays from new current authority .............................. FINANCIAL MANAGEMENT SERVICE Federal Funds DEPARTMENT OF THE TREASURY 86.93 Outlays from current balances ...................................... 7 6 8 87.00 Total outlays (gross) ................................................. 14 9 9 Net budget authority and outlays: 89.00 Budget authority ............................................................ 90.00 Outlays ........................................................................... 10 14 22 9 11 9 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. 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 $11 million sought in this account, along with the $21 million funding sought from the Violent Crime Reduction Trust Fund, demonstrates 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. 1996 actual New obligations ............................................................. ................... ................... Total outlays (gross) ...................................................... ................... ................... Unpaid obligations, end of year: Obligated balance: Appropriation ............................................................. ................... ................... 73 –66 7 86.90 Outlays (gross), detail: Outlays from new current authority .............................. ................... ................... 66 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ ................... ................... Outlays ........................................................................... ................... ................... 73 66 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. The portion of the ICDE funds previously appropriated to the Department of Justice for Treasury law enforcement bureaus participating in the program are now being sought as part of the Department of the Treasury’s budget. Treasury plans to continue its participation in ICDE as it has in the past; however, the program will be 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. (In millions of dollars) 1996 actual 1997 est. 1998 est. 1997 est. Department of the Treasury: Internal Revenue Service ........................................................ Bureau of Alcohol, Tobacco and Firearms ............................. U.S. Customs Service .............................................................. 35 10 27 35 10 27 36 10 27 Total ............................................................................... Object Classification (in millions of dollars) Identification code 20–0105–0–1–751 73.10 73.20 74.40 853 72 72 74 1998 est. 31.0 32.0 Equipment ...................................................................... Land and structures ...................................................... 1 9 2 51 1 13 99.9 Total obligations ........................................................ 10 53 14 FINANCIAL MANAGEMENT SERVICE Federal Funds General and special funds: INTERAGENCY LAW ENFORCEMENT SALARIES Federal Funds General and special funds: INTERAGENCY CRIME AND DRUG ENFORCEMENT 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, $73,794,000, of which $7,827,000 shall remain available until expended. Program and Financing (in millions of dollars) Identification code 20–1501–0–1–751 1996 actual 1997 est. 1998 est. 00.01 00.02 00.03 Obligations by program activity: Internal Revenue Service ............................................... ................... ................... Bureau of Alcohol, Tobacco and Firearms .................... ................... ................... United States Customs Service ..................................... ................... ................... 36 10 27 10.00 Total obligations (object class 25.3) ........................ ................... ................... 73 22.00 23.95 Budgetary resources available for obligation: New budget authority (gross) ........................................ ................... ................... New obligations ............................................................. ................... ................... 73 –73 40.00 New budget authority (gross), detail: Appropriation .................................................................. ................... ................... 73 72.40 Change in unpaid obligations: Unpaid obligations, start of year: Obligated balance: Appropriation ............................................................. ................... ................... ................... AND EXPENSES For necessary expenses of the Financial Management Service, ø$196,069,000¿ $202,560,000, of which not to exceed ø$14,277,000¿ $13,235,000 shall remain available until expended for systems modernization initiatives. Beginning in fiscal year 1998 and thereafter, there are appropriated such sums as may be necessary to reimburse Federal Reserve Banks in their capacity as depositaries and fiscal agents for the United States for all services required or directed by the Secretary of the Treasury to be performed by such banks on behalf of the Treasury or other federal agencies. øIn addition, $90,000, to be derived from the Oil Spill Liability Trust Fund, to reimburse the Service for administrative and personnel expenses for financial management of the Fund, as authorized by section 1012 of Public Law 101–380: Provided, That none of the funds made available for systems modernization initiatives may not be obligated until the Commissioner of the Financial Management Service has submitted, and the Committees on Appropriations of the House and Senate have approved, a report that identifies, evaluates, and prioritizes all computer systems investments planned for fiscal year 1997, a milestone schedule for the development and implementation of all projects included in the systems investment plan, and a systems architecture plan.¿ (Treasury Department Appropriations Act, 1997.) øFor an additional amount for the necessary expenses of the Financial Management Service, $449,000, to remain available until expended: Provided, That of the amount provided, $449,000 is designated by Congress as an emergency requirement pursuant to section 251(b)(2)(D)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended.¿ (Treasury, Postal Service, and General Government Appropriations Act, 1997.) 854 FINANCIAL MANAGEMENT SERVICE—Continued Federal Funds—Continued THE BUDGET FOR FISCAL YEAR 1998 General and special funds—Continued SALARIES AND EXPENSES—Continued DEBT COLLECTION IMPROVEMENT ACCOUNT To make payments by the Secretary of the Treasury to reimburse agencies for qualified expenses, as authorized by 31 U.S.C. 3720C, not to exceed $384,000, to be derived from increased agency collections of delinquent debt, as authorized by such provision, and to remain available until September 30, 2000. Program and Financing (in millions of dollars) Identification code 20–1801–0–1–803 1996 actual 1997 est. 1998 est. Obligations by program activity: Direct program: 00.01 Financial operations .................................................. 119 118 00.02 Federal finance .......................................................... 15 16 00.04 Agency support .......................................................... 67 69 00.05 Payments Made to Federal Reserve Banks ............... ................... ................... 114 17 72 122 00.91 01.01 Total direct program ............................................. Reimbursable program .................................................. 201 142 203 138 325 146 10.00 Total obligations ........................................................ 343 341 471 Budgetary resources available for obligation: Unobligated balance available, start of year: Uninvested balance ................................................... 22.00 New budget authority (gross) ........................................ 16 332 7 ................... 335 471 21.40 23.90 23.95 24.40 Total budgetary resources available for obligation New obligations ............................................................. Unobligated balance available, end of year: Uninvested balance ................................................... New budget authority (gross), detail: Current: 40.00 Appropriation ............................................................. 42.00 Transferred from other accounts .............................. 43.00 60.05 68.00 68.10 68.90 348 –343 342 –341 471 –471 7 ................... ................... 184 197 203 7 ................... ................... Appropriation (total) ............................................. 191 197 203 Permanent: Appropriation (indefinite) .......................................... ................... ................... 122 Spending authority from offsetting collections: Offsetting collections (cash) ................................ 143 138 146 Change in orders on hand from Federal sources –2 ................... ................... Spending authority from offsetting collections (total) ........................................................... 141 138 146 Total new budget authority (gross) .......................... 332 335 471 Change in unpaid obligations: Unpaid obligations, start of year: 72.40 Obligated balance: Appropriation ............................. 72.95 Orders on hand from Federal sources ...................... 45 12 42 10 49 10 70.00 72.99 73.10 73.20 73.40 74.40 74.95 Total unpaid obligations, start of year ................ New obligations ............................................................. Total outlays (gross) ...................................................... Adjustments in expired accounts .................................. Unpaid obligations, end of year: Obligated balance: Appropriation ............................. Orders on hand from Federal sources ...................... 74.99 Total unpaid obligations, end of year .................. 86.90 86.93 86.97 86.98 Outlays (gross), detail: Outlays from new current authority .............................. Outlays from current balances ...................................... Outlays from new permanent authority ......................... Outlays from permanent balances ................................ 87.00 Total outlays (gross) ................................................. Offsets: Against gross budget authority and outlays: 88.00 Offsetting collections (cash) from: Federal sources 88.95 Change in orders on hand from Federal sources ......... 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 57 52 59 343 341 471 –339 –335 –471 –7 ................... ................... 42 10 49 10 51 10 52 59 61 160 160 164 36 37 39 135 138 268 8 ................... ................... 339 335 471 –143 –138 –146 2 ................... ................... 191 196 197 197 325 325 Financial Operations.—Payments are made through six 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 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, in- FINANCIAL MANAGEMENT SERVICE—Continued Federal Funds—Continued DEPARTMENT OF THE TREASURY stalling 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. 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 1996 actual 1. Percentage of checks that are released for on-time delivery 2. Percentage of forgery and non-receipt check claims processed within current FMS standards ..................................... 3. Percentage of payments customers indicating an overall rating of satisfied or better ................................................... 4. Percentage of transmissions of value (payments) and associated information made electronically .................................. 5. Dollars savings by converting checks to electronic payments ($ in thousands) .......................................................... 6. Number of states in which direct Federal Electronic Benefits Transfer (EBT) is available .............................................. 7. Number of new EFT participants converted from current check recipients (thousands) ................................................. 1997 est. 1998 est. 99.99 99.99 99.99 93.10 90.00 90.00 98.50 99.00 99.00 52.84 55.00 58.82 $5,773 $6,370 $6,607 1 10 24 48 130 450 WORKLOAD STATISTICS 855 ment-wide reports and by working directly with agencies to help reconcile reporting differences. PERFORMANCE MEASURES 1996 actual 1997 est. 1998 est. 1. Percentage of days the Daily Treasury Statement is released on time .................................................................................... 95.00 97.00 98.00 2. Decrease in unresolved prior year recommendations and audit findings that prevent a clean opinion on the audit of the Consolidated Financial Statement (CFS). (Data on the number of audit findings is expected by 9/30/98) ............... .................... .................... .................... 3. Percentage of Agency Financial Statements collected and compiled for the CFS in a timely and accurate manner. (Data is expected by 9/30/98) ............................................... .................... .................... .................... Object Classification (in millions of dollars) 1996 actual Identification code 20–1801–0–1–803 11.1 11.3 11.5 11.9 12.1 21.0 23.1 23.2 23.3 24.0 25.1 25.2 25.3 25.4 25.7 26.0 31.0 Direct obligations: Personnel compensation: Full-time permanent ............................................. Other than full-time permanent ........................... Other personnel compensation ............................. 93 1 4 1997 est. 96 1 3 1998 est. 97 1 3 Total personnel compensation ......................... 98 100 101 Civilian personnel benefits ....................................... 18 19 19 Travel and transportation of persons ....................... 2 2 2 Rental payments to GSA ........................................... 14 14 15 Rental payments to others ........................................ ................... ................... ................... Communications, utilities, and miscellaneous charges ................................................................. 16 18 17 Printing and reproduction ......................................... 4 6 6 Advisory and assistance services ............................. 4 3 3 Other services ............................................................ 27 19 18 Purchases of goods and services from Government accounts ................................................................ ................... 4 126 Operation and maintenance of facilities .................. ................... ................... 1 Operation and maintenance of equipment ............... 4 4 3 Supplies and materials ............................................. 3 4 4 Equipment ................................................................. 10 10 10 (Thousands) 1996 actual 1. Number of electronic payments .............................................. 2. Number of check payments .................................................... 3. Number of check claims submitted ....................................... 449,441 401,086 1,656 1997 est. 481,396 383,871 1,585 1998 est. 523,330 366,015 1,464 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 1996 actual 1. Electronic collections as a percentage of total collections ... 57 1997 est. 74 1998 est. 74 3. Debt Collection.—FMS is providing debt collection operational services to client agencies which includes collection of delinquent accounts, 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 1996 actual 1997 est. 1. Percentage increase of FY 1997 baseline of FMS-managed Governmentwide delinquent debt ........................................... .................... .................... 2. Percentage of Federal Program Agencies (FPAs) with debt servicing requirements who have reimbursable debt servicing arrangements with FMS ................................................... 25.00 30.00 3. Increased Government-wide debt collections over 1995 baseline ($ in thousands) ...................................................... $1,381 $30,000 1998 est. 10 99.0 99.0 99.5 Subtotal, direct obligations .................................. Reimbursable obligations .............................................. Below reporting threshold .............................................. 99.9 Total obligations ........................................................ 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 Govern- 343 341 471 Personnel Summary 1996 actual Identification code 20–1801–0–1–803 Direct: Total compensable workyears: 1001 Full-time equivalent employment 1005 Full-time equivalent of overtime Reimbursable: Total compensable workyears: 2001 Full-time equivalent employment 2005 Full-time equivalent of overtime 1997 est. 1998 est. .............................. and holiday hours 2,077 31 2,089 31 2,029 25 .............................. and holiday hours 95 2 58 2 157 5 HUD PUBLIC HOUSING INTEREST SUBSIDY PAYMENTS Program and Financing (in millions of dollars) Identification code 20–1810–0–1–604 Budgetary resources available for obligation: Unobligated balance available, start of year: Uninvested balance ................................................... 24.40 Unobligated balance available, end of year: Uninvested balance ................................................... 1996 actual 1997 est. 1998 est. 21.40 35.00 $114,000 200 203 325 142 138 146 1 ................... ................... 89.00 90.00 174 174 174 174 174 174 Net budget authority and outlays: Budget authority ............................................................ ................... ................... ................... Outlays ........................................................................... ................... ................... ................... In 1985, funds were appropriated to the Treasury to cover the additional interest expenses incurred on borrowings by the Secretary of Housing and Urban Development from the Treasury to extend direct loans to local public housing 856 FINANCIAL MANAGEMENT SERVICE—Continued Federal Funds—Continued THE BUDGET FOR FISCAL YEAR 1998 86.97 Outlays (gross), detail: Outlays from new permanent authority ......................... 3 4 4 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 4 3 4 4 4 4 General and special funds—Continued HUD PUBLIC HOUSING INTEREST SUBSIDY PAYMENTS—Continued projects under section 5(c) of the United States Housing Act of 1937. This appropriation was available only in connection with additional interest expenses incurred on Treasury borrowings prior to April 4, 1985. PAYMENT TO THE RESOLUTION FUNDING CORPORATION Program and Financing (in millions of dollars) 1996 actual Identification code 20–1851–0–1–908 10.00 Obligations by program activity: Total obligations (object class 41.0) ............................ 2,328 1997 est. 1998 est. 2,328 2,328 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. The following schedule details the interest paid under this account: [In millions of dollars] Budgetary resources available for obligation: 22.00 New budget authority (gross) ........................................ 23.95 New obligations ............................................................. 2,328 –2,328 2,328 –2,328 2,328 –2,328 New budget authority (gross), detail: Appropriation (indefinite) ............................................... 2,328 2,328 2,328 60.05 Change in unpaid obligations: 73.10 New obligations ............................................................. 73.20 Total outlays (gross) ...................................................... 1996 actual Total outlays .................................................................. 1 Interest 2,328 –2,328 2,328 –2,328 1998 est. 1 3 4 3 1 3 4 rate is 8.0%. 2,328 –2,328 FEDERAL INTEREST LIABILITIES Outlays (gross), detail: 86.97 Outlays from new permanent authority ......................... 2,328 2,328 2,328 Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 2,328 2,328 2,328 2,328 2,328 2,328 89.00 90.00 1997 est. Library of Congress trust fund 1 ................................................. .................... Immigration bonds deposit fund ................................................ 3 TO THE STATES Program and Financing (in millions of dollars) 1996 actual Identification code 20–1877–0–1–908 1997 est. 1998 est. 10.00 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. INTEREST ON Program and Financing (in millions of dollars) 1996 actual 5 33 20 22.00 23.95 Budgetary resources available for obligation: New budget authority (gross) ........................................ New obligations ............................................................. 5 –5 33 –33 20 –20 60.05 New budget authority (gross), detail: Appropriation (indefinite) ............................................... 5 33 20 73.10 73.20 Change in unpaid obligations: New obligations ............................................................. Total outlays (gross) ...................................................... 5 –5 33 –33 20 –20 86.97 Outlays (gross), detail: Outlays from new permanent authority ......................... 5 33 20 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 5 5 33 33 20 20 As provided by statute and regulation, interest is paid to States when Federal funds are not transferred in a timely manner. UNINVESTED FUNDS Identification code 20–1860–0–1–908 Obligations by program activity: Total obligations (object class 25.2) ............................ 1997 est. 1998 est. NET INTEREST PAID 10.00 Obligations by program activity: Total obligations (object class 43.0) ............................ 4 4 4 22.00 23.95 Budgetary resources available for obligation: New budget authority (gross) ........................................ New obligations ............................................................. 4 –4 4 –4 4 –4 TO LOAN GUARANTEE FINANCING ACCOUNTS Program and Financing (in millions of dollars) Identification code 20–1880–0–1–908 1996 actual 1997 est. 1998 est. 10.00 New budget authority (gross), detail: 60.05 Appropriation (indefinite) ............................................... Change in unpaid obligations: 72.40 Unpaid obligations, start of year: Obligated balance: Appropriation ............................................................. 73.10 New obligations ............................................................. 73.20 Total outlays (gross) ...................................................... 74.40 Unpaid obligations, end of year: Obligated balance: Appropriation ............................................................. 4 2,350 2,438 2,452 22.00 23.95 4 Obligations by program activity: Total obligations (object class 43.0) ............................ Budgetary resources available for obligation: New budget authority (gross) ........................................ New obligations ............................................................. 2,350 –2,350 2,438 –2,438 2,452 –2,452 60.05 New budget authority (gross), detail: Appropriation (indefinite) ............................................... 2,350 2,438 2,452 73.10 Change in unpaid obligations: New obligations ............................................................. 2,350 2,438 2,452 4 16 4 –3 17 4 –4 17 4 –4 17 17 17 FINANCIAL MANAGEMENT SERVICE—Continued Federal Funds—Continued DEPARTMENT OF THE TREASURY 73.20 Total outlays (gross) ...................................................... –2,350 –2,438 –2,452 Outlays (gross), detail: Outlays from new permanent authority ......................... 2,350 2,438 2,452 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 2,350 2,350 2,438 2,438 2,452 2,452 RELIEF ACTS Program and Financing (in millions of dollars) Identification code 20–1895–0–1–808 00.01 00.03 Obligations by program activity: Claims for damages ...................................................... Claims for contract disputes ......................................... FOREGONE INTEREST 1996 actual 1996 actual Identification code 20–1875–0–1–908 1997 est. 1998 est. 1997 est. 1998 est. 8 –100 20 105 –92 125 118 482 325 300 265 255 01.91 02.01 Total judgments of the courts .............................. Relief granted by law .................................................... 600 625 520 1 ................... ................... 1,250 ................... ................... 22.00 23.95 Budgetary resources available for obligation: New budget authority (gross) ........................................ New obligations ............................................................. 1,250 ................... ................... –1,250 ................... ................... 60.05 New budget authority (gross), detail: Appropriation (indefinite) ............................................... 1,250 ................... ................... 73.10 73.20 Change in unpaid obligations: New obligations ............................................................. Total outlays (gross) ...................................................... 1,250 ................... ................... –1,250 ................... ................... 86.97 Outlays (gross), detail: Outlays from new permanent authority ......................... 1,250 ................... ................... Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 1,250 ................... ................... 1,250 ................... ................... Because of Federal debt limitation ceilings, several Federal accounts did not earn interest which they normally would have accrued. Pursuant to 5 U.S.C. 8348 and 8438, this appropriation restored the interest income to the affected accounts. 115 01.01 01.02 Obligations by program activity: Total obligations (object class 43.0) ............................ 15 100 Total claims adjudicated administratively ............... Judgments of the Court: Judgments, Court of Claims ..................................... Judgments, U.S. Courts ............................................. 10.00 89.00 90.00 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. AND OF Program and Financing (in millions of dollars) 86.97 CLAIMS, JUDGMENTS, RESTITUTION 857 00.91 ENERGY SECURITY RESERVE Program and Financing (in millions of dollars) 1996 actual Identification code 20–0112–0–1–271 1997 est. 1998 est. Budgetary resources available for obligation: Unobligated balance available, start of year: Uninvested balance ................................................... 304 304 304 23.95 New obligations ............................................................. ................... ................... ................... 24.40 Unobligated balance available, end of year: Uninvested balance ................................................... 304 304 304 21.40 10.00 Total obligations ........................................................ 509 750 635 22.00 23.95 Budgetary resources available for obligation: New budget authority (gross) ........................................ New obligations ............................................................. 509 –509 750 –750 635 –635 Change in unpaid obligations: Unpaid obligations, start of year: Obligated balance: Appropriation ............................................................. 73.20 Total outlays (gross) ...................................................... 74.40 Unpaid obligations, end of year: Obligated balance: Appropriation ............................................................. 72.40 60.05 New budget authority (gross), detail: Appropriation (indefinite) ............................................... 509 750 635 73.10 73.20 Change in unpaid obligations: New obligations ............................................................. Total outlays (gross) ...................................................... 509 –509 750 –750 635 –635 86.97 Outlays (gross), detail: Outlays from new permanent authority ......................... 509 750 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 509 509 750 750 42.0 43.0 Insurance claims and indemnities ................................ 509 Interest and dividends ................................................... ................... 1997 est. Total obligations ........................................................ 509 362 343 324 35 19 19 635 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ ................... ................... ................... Outlays ........................................................................... 35 19 19 635 635 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. Personnel Summary 1998 est. 650 100 535 100 750 635 Identification code 20–0112–0–1–271 1001 99.9 343 –19 Outlays (gross), detail: Outlays from current balances ...................................... Object Classification (in millions of dollars) 1996 actual 362 –19 86.93 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. Identification code 20–1895–0–1–808 397 –35 Total compensable workyears: Full-time equivalent employment ............................................................... 1996 actual 2 1997 est. 1998 est. 2 ................... 858 FINANCIAL MANAGEMENT SERVICE—Continued Federal Funds—Continued THE BUDGET FOR FISCAL YEAR 1998 68.00 30 39 Total new budget authority (gross) .......................... ................... 40 41 73.10 73.20 BIOMASS ENERGY DEVELOPMENT Spending authority from offsetting collections: Offsetting collections (cash) .............................................. ................... 70.00 General and special funds—Continued Change in unpaid obligations: New obligations ............................................................. ................... Total outlays (gross) ...................................................... ................... 40 –40 41 –41 86.97 Outlays (gross), detail: Outlays from new permanent authority ......................... ................... 40 41 Offsets: Against gross budget authority and outlays: 88.00 Offsetting collections (cash) from: Federal sources ................... –30 –39 Net budget authority and outlays: Budget authority ............................................................ ................... Outlays ........................................................................... ................... 10 10 2 2 Program and Financing (in millions of dollars) Identification code 20–0114–0–1–271 Budgetary resources available for obligation: Unobligated balance available, start of year: Uninvested balance ................................................... 22.00 New budget authority (gross) ........................................ 22.10 Resources available from recoveries of prior year obligations ....................................................................... 1996 actual 1997 est. 1998 est. 21.40 23.90 23.95 24.40 41.00 57 46 46 –16 ................... ................... 5 ................... ................... Total budgetary resources available for obligation 46 46 46 New obligations ............................................................. ................... ................... ................... Unobligated balance available, end of year: Uninvested balance ................................................... 46 46 46 New budget authority (gross), detail: Transferred to other accounts ....................................... Change in unpaid obligations: Unpaid obligations, start of year: Obligated balance: Appropriation ............................................................. 73.20 Total outlays (gross) ...................................................... 73.45 Adjustments in unexpired accounts .............................. 74.40 Unpaid obligations, end of year: Obligated balance: Appropriation ............................................................. –16 ................... ................... 72.40 2 1 ................... 4 ................... ................... –5 ................... ................... 1 ................... ................... 86.93 Outlays (gross), detail: Outlays from current balances ...................................... –4 ................... ................... 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... –16 ................... ................... –4 ................... ................... 89.00 90.00 This fund was established as a permanent, indefinite appropriation in order to maintain adequate funding of the Check Forgery Insurance Fund (Fund). The Fund will facilitate timely payments for replacement Treasury checks necessitated due to a claim of forgery. The Fund will recoup 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. Object Classification (in millions of dollars) This account finances programs to aid commercial production of alcohol and other fuels from crops and crop waste, timber, animal and timber waste, and other forms of biomass and urban waste activities, as authorized under Title II of the Energy Security Act. Administrative provisions enacted in 1989 for the Department of Energy allow the Department of Energy to retain in this account any funds brought into its Alcohol Fuels Loan Guarantee Program, either through (1) sale of assets the Government has acquired through loan default and foreclosure, or (2) repayments made on a loan for which the Department of Energy has become the direct lender by paying the guarantee on a defaulted loan. These retained funds will be held in a reserve against the possibility of further guaranteed loan defaults. The Department of Energy will also be able to use unobligated funds from its Alternative Fuels Production account to pay the guaranteed portion of defaults if the need arises, and if those funds are not needed by the Alternative Fuels Production program. In 1993, $44 million was transferred to the Energy Information Administration (EIA) to offset approximately half of EIA’s budget authority requirements. 99.9 1996 actual 1997 est. 1998 est. Direct obligations: Insurance claims and indemnities ................... Reimbursable obligations: Reimbursable obligations: Insurance claims and indemnities ........................... ................... 10 2 30 39 Total obligations ........................................................ ................... 40 41 Credit accounts: PAYMENTS TO THE FARM CREDIT SYSTEM FINANCIAL ASSISTANCE CORPORATION For 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, as amended, for reimbursement of interest expenses incurred by the Financial Assistance Corporation on obligations issued through 1994, as authorized, ø$10,290,000¿ $7,728,000. (Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 1997.) Program and Financing (in millions of dollars) Identification code 20–1850–0–1–908 1996 actual 1997 est. 1998 est. 1997 est. 1998 est. Obligations by program activity: Total obligations (object class 41.0) ............................ 15 10 8 22.00 23.95 Program and Financing (in millions of dollars) 1996 actual 42.0 42.0 10.00 CHECK FORGERY INSURANCE FUND Identification code 20–4109–0–3–803 Identification code 20–4109–0–3–803 Budgetary resources available for obligation: New budget authority (gross) ........................................ New obligations ............................................................. 15 –15 10 –10 8 –8 00.01 01.01 Obligations by program activity: Direct program ............................................................... ................... Reimbursable program .................................................. ................... 10 30 2 39 40.00 New budget authority (gross), detail: Appropriation .................................................................. 15 10 8 10.00 Total obligations ........................................................ ................... 40 41 73.10 73.20 Change in unpaid obligations: New obligations ............................................................. Total outlays (gross) ...................................................... 15 –15 10 –10 8 –8 22.00 23.95 Budgetary resources available for obligation: New budget authority (gross) ........................................ ................... New obligations ............................................................. ................... 40 –40 41 –41 86.90 Outlays (gross), detail: Outlays from new current authority .............................. 15 10 8 60.05 New budget authority (gross), detail: Appropriation (indefinite) ............................................... ................... 10 2 89.00 Net budget authority and outlays: Budget authority ............................................................ 15 10 8 FEDERAL FINANCING BANK ACTIVITIES Federal Funds DEPARTMENT OF THE TREASURY 90.00 Outlays ........................................................................... 15 10 8 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 is 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. 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 1996, 1997 and 1998, the Treasury portion of interest assessments was estimated at 13, 9 and 7 percent respectively. FEDERAL FINANCING BANK ACTIVITIES Federal Funds Intragovernmental funds: FEDERAL FINANCING BANK Program and Financing (in millions of dollars) Identification code 20–4521–0–4–803 1996 actual 1997 est. 1998 est. Obligations by program activity: Operating expenses: 00.01 Administrative expenses ............................................ 00.02 Interest on borrowings from Treasury ....................... 00.04 Interest on borrowings from civil service and disability trust ........................................................... 2 6,458 3 4,351 3 3,958 1,337 1,337 1,337 10.00 Total operating expenses .......................................... 7,798 5,691 5,299 Budgetary resources available for obligation: Unobligated balance available, start of year: Fund balance ...................................................................... 22.00 New budget authority (gross) ........................................ 1 7,798 1 5,691 1 5,299 7,799 –7,798 5,692 –5,691 5,300 –5,299 1 1 1 7,798 5,691 5,299 21.90 finance credit programs involving lending to the public. With the implementation of the Federal Credit Reform Act in 1992, however, such agencies simply finance 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 resolution of failed thrift institutions by the deposit insurance agencies, 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 following table shows the annual net lending by the FFB by agency and program and the amount of loans outstanding at the end of each year. For 1996, the table reflects the exchange of $7.9 billion in FFB loans to the Tennessee Valley Authority and the Postal Service for Treasury securities of equal present value held by the Civil Service Retirement and Disability Trust Fund, which were then immediately redeemed with Treasury. The reduced amounts of debt held by the FFB are reflected in the net lending amounts in the table for the TVA and the Postal Service. NET LENDING AND LOANS OUTSTANDING, END OF YEAR [In millions of dollars] 1996 actual 23.90 23.95 24.90 68.00 Total budgetary resources available for obligation New obligations ............................................................. Unobligated balance available, end of year: Fund balance ...................................................................... New budget authority (gross), detail: Spending authority from offsetting collections (gross): Offsetting collections (cash) ..................................... Change in unpaid obligations: Unpaid obligations, start of year: Obligated balance: Appropriation ............................................................. 73.10 New obligations ............................................................. 73.20 Total outlays (gross) ...................................................... 74.40 Unpaid obligations, end of year: Obligated balance: Appropriation ............................................................. 72.40 2,366 7,798 –7,798 2,366 5,691 –5,691 2,366 5,299 –5,299 2,366 2,366 2,366 Outlays (gross), detail: Outlays from new permanent authority ......................... 7,798 5,691 5,299 Offsets: Against gross budget authority and outlays: 88.00 Offsetting collections (cash) from: Federal sources –7,798 –5,691 –5,299 86.97 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ ................... ................... ................... Outlays ........................................................................... ................... ................... ................... The Federal Financing Bank (FFB) was created in 1973 to ensure the coordination of Federal and federally assisted 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 859 A. Funds Appropriated to the President: 1. Foreign military sales credit: Lending, net .......................................................... Loans outstanding ................................................ B. Department of Agriculture: 1. Agricultural credit loans: Lending, net .......................................................... Loans outstanding ................................................ 2. Rural housing loans: Lending, net .......................................................... Loans outstanding ................................................ 3. Rural development loans: Lending, net .......................................................... Loans outstanding ................................................ 4. Rural Electrification Administration: Lending, net .......................................................... Loans outstanding ................................................ C. Department of Defense: 1. Defense business operations fund: Lending, net .......................................................... Loans outstanding ................................................ D. Department of Education: 1. Historically black colleges and universities: Lending, net .......................................................... Loans outstanding ................................................ E. Department of Health and Human Services: 1. Health maintenance organizations: Lending, net .......................................................... Loans outstanding ................................................ 2. Medical facility loans: Lending, net .......................................................... Loans outstanding ................................................ F. Department of Housing and Urban Development: 1. Section 108 guaranteed loans: Lending, net .......................................................... Loans outstanding ................................................ 1997 est. 1998 est. ¥246 3,247 ¥199 3,048 ¥219 2,829 ¥1,470 ...................... ...................... ...................... ...................... ...................... ¥3,000 18,700 ¥5,170 13,530 ¥4,030 9,500 ...................... 3,675 ...................... 3,675 ...................... 3,675 ¥525 21,350 48 21,398 ¥16 21,382 ¥49 1,383 ¥75 1,308 ¥83 1,225 * * 6 6 26 32 ¥3 6 ¥2 4 ¥2 2 ¥5 19 ¥5 14 ¥4 10 ¥50 39 ¥4 35 ¥4 31 860 FEDERAL FINANCING BANK ACTIVITIES—Continued Federal Funds—Continued THE BUDGET FOR FISCAL YEAR 1998 Intragovernmental funds—Continued Object Classification (in millions of dollars) FEDERAL FINANCING BANK—Continued 1996 actual 2. Low-rent public housing: Lending, net .......................................................... Loans outstanding ................................................ G. Department of the Interior: 1. Territory of the Virgin Islands: Lending, net .......................................................... Loans outstanding ................................................ H. Department of Transportation: 1. Railroad Revitalization and Regulatory Reform Act: Lending, net .......................................................... Loans outstanding ................................................ I. General Services Administration: 1. Federal buildings fund: Lending, net .......................................................... Loans outstanding ................................................ 2. Pennsylvania Avenue Activities: Lending, net .......................................................... Loans outstanding ................................................ J. Small Business Administration: 1. Small business investment companies: Lending, net .......................................................... Loans outstanding ................................................ 2. Section 503 guaranteed loans: Lending, net .......................................................... Loans outstanding ................................................ 3. Development company loans: Lending, net .......................................................... Loans outstanding ................................................ K. Export-Import Bank: Lending, net .............................................................. Loans outstanding ..................................................... L. Federal Deposit Insurance Corporation: 1. FSLIC Resolution Fund: Lending, net .......................................................... Loans outstanding ................................................ M. Postal Service: Lending, net .............................................................. Loans outstanding ..................................................... N. Resolution Trust Corporation: Lending,net ................................................................ Loan outstanding ...................................................... O. Tennessee Valley Authority: Lending, net .............................................................. Loans outstanding ..................................................... Total lending: Lending, net .............................................................. Loans outstanding ..................................................... 1997 est. 1998 est. ¥62 1,627 ¥65 1,562 ¥65 1,497 ¥1 20 ¥1 19 ¥1 18 ¥2 13 ¥1 12 ¥7 4 ¥37 1,856 ¥33 1,823 ¥27 1,796 103 476 181 657 78 735 ¥6 ...................... ...................... ...................... ...................... ...................... ¥37 318 ¥38 280 ¥33 247 ...................... * ...................... * ...................... * ¥685 1,822 ¥527 1,295 ¥278 1,017 5,996 5,996 ¥3,216 2,780 ¥2,029 751 ¥5,765 1,500 3,435 4,935 6,137 11,072 ¥13,209 ...................... ...................... ...................... ...................... ...................... ¥3,200 ...................... ...................... ...................... ...................... ...................... ¥22,251 62,047 ¥5,665 56,382 ¥558 55,824 1995 actual 1996 actual 337 338 338 338 84,496 2,274 62,258 1,524 56,593 1,457 56,035 1,247 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 ............... 87,107 64,120 58,388 57,620 2,720 2,257 2,415 2,434 69,560 47,251 41,586 41,028 2,115 2,115 2,115 2,115 15,000 15,000 15,000 15,000 2999 1999 1998 est. Other services ................................................................ Interest and dividends ................................................... 2 7,795 3 5,688 3 5,296 99.9 Total obligations ........................................................ 7,798 5,691 5,299 BUREAU OF ALCOHOL, TOBACCO AND FIREARMS General and special funds: SALARIES Balance Sheet (in millions of dollars) ASSETS: Federal assets: 1101 Fund balances with Treasury ............. Investments in US securities: 1104 Agency securities, par .................... 1106 Receivables, net ............................. 1997 est. 25.2 43.0 Federal Funds *$500 thousand or less. Identification code 20–4521–0–4–803 1996 actual Identification code 20–4521–0–4–803 [In millions of dollars] 1997 est. 1998 est. Total liabilities .................................... NET POSITION: 3100 Appropriated capital ................................ 3300 Cumulative results of operations ............ 89,395 66,623 61,116 60,577 5 –2,293 .................. –2,503 1 –2,728 1 –2,957 3999 Total net position ................................ –2,288 –2,503 –2,727 –2,956 4999 Total liabilities and net position ............ 87,107 64,120 58,389 57,621 AND EXPENSES For necessary expenses of the Bureau of Alcohol, Tobacco and Firearms, including purchase of not to exceed 650 vehicles for policetype use for replacement only and hire of passenger motor vehicles; hire of aircraft; and 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 an assignment to the National Response Team during the investigation of a bombing or arson incident 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$12,500¿ $15,000 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; provision of laboratory assistance to State and local agencies, with or without reimbursement; ø$393,971,000, of which $12,011,000, to remain available until expended, shall be available for arson investigations, with priority assigned to any arson, explosion or violence against religious institutions;¿ $496,954,000; of which not to exceed $1,000,000 shall be available for the payment of attorneys’ fees as provided by 18 U.S.C. 924(d)(2); and of which $1,000,000 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 drug-related joint law enforcement operations with the Bureau of Alcohol, Tobacco and Firearms and for the payment of overtime salaries, travel, fuel, training, equipment, and other similar costs of State and local law enforcement officers that are incurred in joint operations with the Bureau of Alcohol, Tobacco and Firearms: Provided, That øno funds made available by this 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 the fiscal year ending on September 30, 1997: 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 Governmentø: Provided further, That no funds available for separation incentive payments as authorized by section 663 of this Act may be obligated without the advance approval of the House and Senate Committees on Appropriations: 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, 1997.) øFor an additional amount for the necessary expenses of the Bureau of Alcohol, Tobacco and Firearms, $66,423,000; of which BUREAU OF ALCOHOL, TOBACCO AND FIREARMS—Continued Federal Funds—Continued DEPARTMENT OF THE TREASURY $3,500,000 shall be available for the construction and expansion of a canine training facility, to remain available until expended, of which $3,000,000 shall be available for conducting a study of car bomb explosives, to remain available until expended; and of which $6,700,000 to remain available until expended, for relocation of the Bureau’s headquarters building and laboratory facilities: Provided, That of the amount provided, $66,423,000 is designated by Congress as an emergency requirement pursuant to section 261(b)(2)(D)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended.¿ (Treasury, Postal Service, and General Government Appropriations Act, 1997.) 861 86.97 Outlays from new permanent authority ......................... 18 31 17 87.00 Total outlays (gross) ................................................. 414 486 511 Offsets: Against gross budget authority and outlays: Offsetting collections (cash) from: Federal sources: 88.00 Drug enforcement ............................................. 88.00 Other Federal sources ...................................... –10 –8 –10 –21 –10 –7 88.90 88.95 Total, offsetting collections (cash) .................. Change in orders on hand from Federal sources ......... –18 –31 –17 –2 ................... ................... 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... Program and Financing (in millions of dollars) Identification code 20–1000–0–1–751 1996 actual 1997 est. 1998 est. Obligations by program activity: Direct program: 00.01 Reduce Violent Crime ................................................ ................... ................... 362 00.02 Collect Revenue ......................................................... ................... ................... 51 00.03 Protect the Public ...................................................... ................... ................... 84 Compliance Operations: 00.04 Alcohol ................................................................... 57 61 ................... 00.05 Tobacco ................................................................. 2 2 ................... 00.06 Firearms ................................................................ 50 37 ................... 00.07 Explosives .............................................................. 6 8 ................... 00.91 01.01 01.02 01.03 01.04 Total, compliance operations ................................ Law enforcement: Alcohol ................................................................... Tobacco ................................................................. Firearms ................................................................ Explosives .............................................................. 01.91 Total, law enforcement ..................................... 295 352 ................... 01.92 02.01 Total direct program ............................................. Reimbursable program .................................................. 410 20 460 31 497 17 10.00 Total obligations ........................................................ 430 491 514 Budgetary resources available for obligation: Unobligated balance available, start of year: Uninvested balance ................................................... 22.00 New budget authority (gross) ........................................ 22.30 Unobligated balance expiring ........................................ 115 108 497 3 ................... ................... 3 ................... ................... 197 225 ................... 92 127 ................... 21.40 23.90 23.95 24.40 Total budgetary resources available for obligation New obligations ............................................................. Unobligated balance available, end of year: Uninvested balance ................................................... 35 17 17 413 492 514 –2 ................... ................... 446 –430 509 –491 531 –514 17 17 17 New budget authority (gross), detail: Current: 40.00 Appropriation ............................................................. 42.00 Transferred from other accounts .............................. 391 461 497 2 ................... ................... 43.00 393 68.00 68.10 68.90 Appropriation (total) ............................................. Permanent: Spending authority from offsetting collections: Offsetting collections (cash) ................................ Change in orders on hand from Federal sources 461 497 18 31 17 2 ................... ................... Spending authority from offsetting collections (total) ........................................................... 20 31 17 Total new budget authority (gross) .......................... 413 492 514 Change in unpaid obligations: Unpaid obligations, start of year: 72.40 Obligated balance: Appropriation ............................. 72.95 Orders on hand from Federal sources ...................... 38 5 49 7 54 7 70.00 72.99 73.10 73.20 73.40 74.40 74.95 Total unpaid obligations, start of year ................ New obligations ............................................................. Total outlays (gross) ...................................................... Adjustments in expired accounts .................................. Unpaid obligations, end of year: Obligated balance: Appropriation ............................. Orders on hand from Federal sources ...................... 74.99 86.90 86.93 393 396 461 455 497 494 The Bureau of Alcohol, Tobacco and Firearms 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) Suppress and prevent crime and violence through enforcement, regulation, and community outreach, (2) ensure fair and proper revenue collection, (3) provide fair and effective industry regulation, (4) support and assist Federal, State, local, and international law enforcement, and (5) provide innovative training programs in support of enforcement and regulatory functions. The Bureau has changed its activities from Regulatory and Criminal with eight programs (Alcohol, Tobacco, Firearms and Explosives) to three activities: (1) Reduce Violent Crime; (2) Collect Revenue; and (3) Protect the Public. The following new performance measures, outcomes and outputs move toward fulfilling requirements of the Government Performance and Results Act of 1993 (GPRA). This new structure moves the Bureau in the direction of fulfilling the Bureau’s overall strategies, as well as short and long-term goals. PERFORMANCE MEASURES 1998 est. Reduce Violent Crime: Crime related costs avoided ($ in billions) ...................................................................... 1.4 Future crimes avoided ....................................................................................................... 400,000 Collect the Revenue: Taxes and fees collected from the alcohol, tobacco, firearms and explosives industries ($ in billions) ................................................................................................................ 12.8 Alcohol and tobacco taxes owed (tax gap/compliance rate) ............................................ ....................... Ratio of taxes and fees collected vs. resources expended to collect .............................. $175:$1 Burden hours reduced ....................................................................................................... ....................... Protect the Public: People exposed to community outreach ............................................................................ 273,000 Satisfaction level of public—community and industry partnership (percentage) ........... 75 Number of unsafe conditions reported and corrected ...................................................... 750 Number of persons trained/developed ............................................................................... 11,000 The following measures were previously presented in the 1997 President’s Budget. These measures are now obsolete as a result of refining and updating the 1998 GPRA performance plan. BUDGET PROGRAM 43 56 61 430 491 514 –414 –486 –511 –3 ................... ................... 49 7 54 7 57 7 Total unpaid obligations, end of year .................. 56 61 64 Outlays (gross), detail: Outlays from new current authority .............................. Outlays from current balances ...................................... 349 47 424 31 457 37 1996 actual Alcohol: Regulatory enforcement: Number of permit applications processed ........................................... Number of inspections .......................................................................... Tax/fee dollars collected (in billion) ..................................................... Number of tax audits/inspections ........................................................ Percent of $ population inspected ....................................................... Criminal enforcement: Arrests Other ................................................................................................. Tobacco: Regulatory enforcement: Number of permit applications processed ........................................... Number of inspections .......................................................................... Domestic tax/fee dollars collected (in billions) ................................... 5400 3500 6.5 900 83 1997 est. .................... .................... 6.5 .................... .................... 12 .................... 200 .................... 250 .................... 5.5 5.25 862 BUREAU OF ALCOHOL, TOBACCO AND FIREARMS—Continued Federal Funds—Continued THE BUDGET FOR FISCAL YEAR 1998 General and special funds—Continued SALARIES AND LABORATORY FACILITIES EXPENSES—Continued BUDGET PROGRAM—Continued 1996 actual Number of tax audits/inspections ........................................................ Percent of $ population inspected ....................................................... Criminal enforcement: Arrests Other ................................................................................................. Firearms: Regulatory enforcement: Number of license applications ....................................................... Processing time (original appl. only) ............................................... Number of inspections ..................................................................... Percent of population inspected ...................................................... Avg of referrals and violations per inspection ................................ Tax/fee dollars collected ($000) ...................................................... Number of tax audits/inspections .................................................... Percent of $ population inspected ................................................... Criminal Enforcement: Arrests Class I .............................................................................................. Average sentence (life sentences excluded) ........................................ Number of traces .................................................................................. Average trace response time (in working days) .................................. Explosives: Regulatory enforcement: Number of permit/license applications processed .......................... Processing time (original appl. only) ............................................... Number of inspections ..................................................................... Percent of population inspection ..................................................... Average number of referrals and violations per inspection ............ Criminal enforcement: Arrests (explosives): Class I .......................................................................................... Number of arson incidents: Arrests (arson): Class I .......................................................................................... Conviction rate (arson) .................................................................... 1997 est. 190 .................... 68 .................... 10 .................... 42,765 62% w/ in 60 days 38,000 20 .62 161 181 47 25,000 84% w/ in 45 days 32,000 15 1.6 185 200 20 4,799 5 years 116,674 9.4 4,799 5 years 150,000 12 4,938 84% w/ in 60 days 3,770 37 .33 4,500 97% w/ in 45 days 4,335 43 .31 315 300 1996 actual 11.1 11.3 11.5 Direct obligations: Personnel compensation: Full-time permanent ............................................. Other than full-time permanent ........................... Other personnel compensation ............................. 287 80% 287 80% 1997 est. 213 1 28 216 69 11 2 35 231 75 14 1 36 242 83 16 2 39 24.0 25.2 26.0 31.0 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 ......................................... Other services ............................................................ Supplies and materials ............................................. Equipment ................................................................. 15 1 28 8 25 19 1 48 9 26 22 2 43 10 38 99.0 99.0 Subtotal, direct obligations .................................. Reimbursable obligations .............................................. 410 20 460 31 497 17 99.9 Total obligations ........................................................ 430 491 514 Personnel Summary Direct: Total compensable workyears: 1001 Full-time equivalent employment 1005 Full-time equivalent of overtime Reimbursable: Total compensable workyears: 2001 Full-time equivalent employment 2005 Full-time equivalent of overtime Identification code 20–1003–0–1–751 1996 actual 1996 actual 1997 est. 1998 est. 10.00 Obligations by program activity: Total obligations (object class 32.0) ............................ ................... 7 55 22.00 23.95 Budgetary resources available for obligation: New budget authority (gross) ........................................ ................... New obligations ............................................................. ................... 7 –7 55 –55 40.00 New budget authority (gross), detail: Appropriation .................................................................. ................... 7 55 ................... ................... ................... 7 ................... –1 6 55 –10 Change in unpaid obligations: Unpaid obligations, start of year: Obligated balance: Appropriation ............................................................. 73.10 New obligations ............................................................. 73.20 Total outlays (gross) ...................................................... 74.40 Unpaid obligations, end of year: Obligated balance: Appropriation ............................................................. 86.90 86.93 202 1 28 Identification code 20–1000–0–1–751 Program and Financing (in millions of dollars) 1997 est. ................... 6 51 Outlays (gross), detail: Outlays from new current authority .............................. ................... 1 Outlays from current balances ...................................... ................... ................... 7 3 1998 est. 188 1 27 11.9 12.1 21.0 22.0 23.1 23.3 HEADQUARTERS 72.40 Object Classification (in millions of dollars) Identification code 20–1000–0–1–751 AND For necessary expenses for design and construction of a new facility or facilities to house the Bureau of Alcohol, Tobacco and Firearms National Laboratory Center and the Fire Investigation Research and Development Center, not to exceed 185,000 occupiable square feet, ø$6,978,000¿ $55,022,000, to remain available until expended: Provided, That these funds shall not be available until a prospectus of authorization for the Laboratory Facilities is øapproved by¿ transmitted to the House Committee on Transportation and Infrastructure and the Senate Committee on Environment and Public Works: Provided further, That funds provided for the Bureau’s headquarters under the head, ‘‘Violent Crime Reduction Programs,’’ in this Act, and under the head, ‘‘Salaries and Expenses,’’ Bureau of Alcohol, Tobacco and Firearms, in prior appropriations Acts shall be transferred to this account for such purpose: Provided further, That such funds shall not be available until a prospectus of authorization for the headquarters is transmitted to such Committees. (Treasury Department Appropriations Act, 1997.) 1998 est. .............................. and holiday hours 3,784 26 3,893 22 3,911 22 .............................. and holiday hours 109 8 112 2 112 2 87.00 Total outlays (gross) ................................................. ................... 1 10 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ ................... Outlays ........................................................................... ................... 7 1 55 10 This appropriation is requested to provide full funding for the cost of designing and building a new ATF National Laboratory Center and FIRE Research facility. The current National Laboratory Center is located at an inadequate site. The relocation of the Laboratory Center to a new site will allow ATF to support its increased emphasis on firearms and explosives regulation and enforcement as well as to better perform its regulatory functions related to alcohol and tobacco. Nearly 90 percent of the current facility does not meet EPA and OSHA health and safety standards. The Congress has already appropriated funds to initiate the relocation. The Fire Investigation Research and Development (FIRE) Center will be co-located with ATF’s forensic laboratory. This FIRE facility will provide law enforcement agencies with access to a single facility for scientific research and forensics support into the causes and characteristics of uncontrolled fires. The Administration also seeks authority to transfer funds to this account for relocation of ATF’s headquarters facilities. UNITED STATES CUSTOMS SERVICE Federal Funds DEPARTMENT OF THE TREASURY INTERNAL REVENUE COLLECTIONS FOR PUERTO RICO Unavailable Collections (in millions of dollars) 1996 actual Identification code 20–5737–0–2–806 1997 est. 1998 est. Balance, start of year: Balance, start of year .................................................... ................... ................... ................... Receipts: 02.01 Deposits, internal revenue collections for Puerto Rico 221 230 230 Appropriation: 05.01 Internal revenue collections for Puerto Rico ................. –221 –230 –230 07.99 Total balance, end of year ............................................ ................... ................... ................... 01.99 Program and Financing (in millions of dollars) 1996 actual Identification code 20–5737–0–2–806 1997 est. 1998 est. 10.00 Obligations by program activity: Total obligations (object class 41.0) ............................ 221 230 230 22.00 23.95 Budgetary resources available for obligation: New budget authority (gross) ........................................ New obligations ............................................................. 221 –221 230 –230 230 –230 60.25 New budget authority (gross), detail: Appropriation (special fund, indefinite) ........................ 221 230 230 73.10 73.20 Change in unpaid obligations: New obligations ............................................................. Total outlays (gross) ...................................................... 221 –221 230 –230 230 –230 Outlays (gross), detail: 86.97 Outlays from new permanent authority ......................... 221 230 230 863 less than 30 days public notice for any change in apparel regulations: Provided further, That $750,000 shall be available for additional parttime and temporary positions in the Honolulu Customs District: Provided further, That of the funds appropriated $2,500,000 may be made available for the Western Hemisphere Trade Center authorized by Public Law 103–182¿. (Treasury Department Appropriations Act, 1997.) øFor an additional amount for the necessary expense of the United States Customs Service, $62,335,000; of which not to exceed $26,400,000 shall be available until expended for funding non-competitive cooperative agreements with air carriers, airports, or other cargo authorities, which provide for the Customs Service to purchase and assist in installing advanced air cargo inspection equipment for the joint use of such entities and the United States Customs Service: Provided, That of the amount provided, $62,335,000 is designated by Congress as an emergency requirement pursuant to section 251(b)(2)(D)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended.¿ (Treasury, Postal Service, and General Government Appropriations Act, 1997.) Unavailable Collections (in millions of dollars) Identification code 20–0602–0–1–751 Balance, start of year: Balance, start of year .................................................... Receipts: 02.01 U.S. Customs users fees account, conveyance/passenger/other ............................................................... 02.02 U.S. Customs user fee accounts, merchandise processing, Treasury ........................................................ 01.99 02.99 1996 actual 1997 est. 1998 est. 4,221 4,221 4,221 421 488 301 751 773 796 Total receipts ............................................................. 1,172 1,261 1,097 Total: Balances and collections .................................... Appropriation: 05.01 Salaries and expenses ................................................... 5,393 5,482 5,318 –1,172 –1,261 –1,097 05.99 07.99 –1,172 4,221 –1,261 4,221 –1,097 4,221 04.00 Net budget authority and outlays: 89.00 Budget authority ............................................................ 90.00 Outlays ........................................................................... 221 221 230 230 230 230 UNITED STATES CUSTOMS SERVICE Federal Funds Subtotal appropriation ................................................... Total balance, end of year ............................................ Program and Financing (in millions of dollars) Identification code 20–0602–0–1–751 1996 actual 1997 est. 1998 est. General and special funds: SALARIES AND EXPENSES For necessary expenses of the United States Customs Service, including purchase and lease of øup to 1,000¿ motor vehicles øof which 960 are for replacement only, including 990¿ for police-type use and commercial operations; hire of motor vehicles; contracting with individuals for personal services abroad; not to exceed $30,000 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$1,487,250,000; of which $65,000,000 shall be available until expended for Operation Hardline; of which $28,000,000 shall remain available until expended for acquisition of aircraft and related operations and maintenance associated with Operation Gateway; and¿ $1,566,826,000, 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 Reconciliation Act of 1985, as amended (19 U.S.C. 58c(f)(3)), shall be derived from that Account; of the total, not to exceed $150,000 shall be available for payment for rental space in connection with preclearance operations, and not to exceed $4,000,000 shall be available until expended for research and not to exceed ø$1,000,000¿ $5,000,000 shall be available until expended for conducting special operations pursuant to 19 U.S.C. 2081 and up to $6,000,000 shall be available until expended for the procurement of automation infrastructure items, including hardware, software, and installation: Provided, That uniforms may be purchased without regard to the general purchase price limitation for the current fiscal yearø: Provided further, That the United States Custom Service shall implement the General Aviation Telephonic Entry program within 30 days of enactment of this Act: Provided further, That no funds available for separation incentive payments as authorized by section 663 of this Act may be obligated without the advance approval of the House and Senate Committees on Appropriations: Provided further, That the Spirit of St. Louis Airport in St. Louis County, Missouri, shall be designated a port of entry: Provided further, That no funds under this Act may be used to provide Obligations by program activity: Direct program: 00.01 Inspection and control .............................................. 00.02 Enforcement ............................................................... 00.03 Tariff and trade ......................................................... 795 470 393 986 508 368 964 520 382 00.91 01.01 Total direct program ............................................. Reimbursable program .................................................. 1,658 412 1,862 370 1,866 370 10.00 Total obligations ........................................................ 2,070 2,232 2,236 424 2,225 582 2,431 781 2,253 Budgetary resources available for obligation: Unobligated balance available, start of year: Uninvested balance ................................................... 22.00 New budget authority (gross) ........................................ 22.10 Resources available from recoveries of prior year obligations ....................................................................... 22.30 Unobligated balance expiring ........................................ 21.40 23.90 23.95 24.40 Total budgetary resources available for obligation New obligations ............................................................. Unobligated balance available, end of year: Uninvested balance ................................................... New budget authority (gross), detail: Current: 40.00 Appropriation ............................................................. 40.25 Appropriation (special fund, indefinite) .................... 42.00 Transferred from other accounts .............................. 43.00 60.25 68.00 68.10 68.15 Appropriation (total) ............................................. Permanent: Appropriation (special fund, indefinite) .................... Spending authority from offsetting collections: Offsetting collections (cash) ................................ Change in orders on hand from Federal sources Adjustment to orders on hand from Federal sources ............................................................. 13 ................... ................... –10 ................... ................... 2,652 –2,070 3,013 –2,232 3,034 –2,236 582 781 798 637 751 4 776 773 24 771 796 15 1,392 1,573 1,582 421 488 301 412 370 370 –20 ................... ................... 20 ................... ................... 864 UNITED STATES CUSTOMS SERVICE—Continued Federal Funds—Continued THE BUDGET FOR FISCAL YEAR 1998 General and special funds—Continued SALARIES AND and (6) enforcing the laws of other Federal agencies and numerous international agreements. EXPENSES—Continued SELECTED WORKLOAD DATA Program and Financing (in millions of dollars)—Continued 1996 actual Identification code 20–0602–0–1–751 68.90 70.00 1998 est. 412 370 370 Total new budget authority (gross) .......................... 2,225 2,431 2,253 74.40 74.95 Total unpaid obligations, start of year ................ New obligations ............................................................. Total outlays (gross) ...................................................... Adjustments in expired accounts .................................. Adjustments in unexpired accounts .............................. Unpaid obligations, end of year: Obligated balance: Appropriation ............................. Orders on hand from Federal sources ...................... 74.99 Total unpaid obligations, end of year .................. 86.90 86.93 86.97 86.98 Outlays (gross), detail: Outlays from new current authority .............................. Outlays from current balances ...................................... Outlays from new permanent authority ......................... Outlays from permanent balances ................................ 87.00 Total outlays (gross) ................................................. Offsets: Against gross budget authority and outlays: 88.00 Offsetting collections (cash) from: Federal sources 88.95 Change in orders on hand from Federal sources ......... 88.96 Adjustment to orders on hand from Federal sources 89.00 90.00 1997 est. Spending authority from offsetting collections (total) ........................................................... Change in unpaid obligations: Unpaid obligations, start of year: 72.40 Obligated balance: Appropriation ............................. 72.95 Orders on hand from Federal sources ...................... 72.99 73.10 73.20 73.40 73.45 1996 actual Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 228 214 237 194 375 194 442 431 569 2,070 2,232 2,236 –2,032 –2,093 –2,240 –36 ................... ................... –13 ................... ................... 237 194 375 194 371 194 431 569 565 1,285 1,431 1,440 83 11 142 638 651 658 26 ................... ................... 2,032 11.9 12.1 21.0 22.0 23.1 23.2 23.3 Inspection and control.—In enforcing the provisions of the Tariff Act of 1930, as amended, the Inspection and Control activity must: (1) stop the illegal entry of drugs and other prohibited items and enforce export laws while accommodating the law-abiding persons and cargo entering this country; (2) augment selectivity of Customs inspectional enforcement programs through improved techniques and equipment; (3) process persons and cargo entering this country; and (4) open new ports of entry and expand service at existing ports to meet the needs of the traveling and importing public. Enforcement.—Operating under the authority of titles 19 and 26, U.S. Code, this program investigates violations of laws and regulations enforced by Customs. These investigations support national enforcement efforts to combat narcotics smuggling, economic crime, and national security violations. Investigative areas include the smuggling of narcotics, child pornography and other prohibited materials, trade fraud, money laundering, and the illegal exports of critical technology and arms. Also, Customs has the ability to detect, sort, intercept, track, and apprehend the air and vessel smuggler, despite the continually shifting narcotics and contraband smuggling threat. Tariff and Trade.—The Tariff and Trade program administers the commercial activities of the Customs Service under the Tariff Act of 1930, as amended. These activities include: (1) assessing and collecting duties, taxes, and fees on imported merchandise; (2) providing efficient service to the trade community; (3) protecting domestic industry and jobs from illegal and unfairly subsidized imports; (4) accurately collecting and reporting import and export statistics; (5) managing Customs regulatory audit and laboratory analyses of imports; 18.4 23.2 371.8 64.5 7.0 372.0 70.5 8.0 372.0 76.9 9.0 125,000 683 100 125,000 713 110 125,000 745 120 34,233 17,099 4,652 2,985 35,400 17,600 4,880 3,130 36,000 18,000 5,000 3,200 1996 actual Identification code 20–0602–0–1–751 –412 –370 –370 20 ................... ................... –20 ................... ................... 1,883 1,870 1998 est. 17.2 22.7 Object Classification (in millions of dollars) 11.1 11.3 11.5 2,061 1,723 1997 est. 16.0 21.9 The North American Free Trade Agreement Implementation Act (Public Law 103–182) extended the collection of Customs user fees (merchandise and passenger fees) through September 2003, as well as increased air and sea passenger collections, and lifted air and sea passenger country exemptions through September 1997. 2,240 1,813 1,620 2,093 Total Entry Summaries (in millions) ........................................... Total Collections (in billions) ...................................................... Passengers (in millions): Land ........................................................................................ Air (commercial) ..................................................................... Sea (commercial) .................................................................... Carriers (in thousands): Vehicles ................................................................................... Aircraft (commercial) .............................................................. Vessels (commercial) .............................................................. Investigative Activity: Total Cases ............................................................................. Class 1 Cases ......................................................................... Class 1 Arrests ....................................................................... Class 1 Convictions ................................................................ Direct obligations: Personnel compensation: Full-time permanent ............................................. Other than full-time permanent ........................... Other personnel compensation ............................. 1997 est. 1998 est. 770 16 183 813 24 182 840 25 188 969 231 29 4 116 4 1,019 254 41 5 114 2 1,053 262 41 5 146 3 25.4 25.5 25.7 26.0 31.0 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 ................................................................. Grants, subsidies, and contributions ........................ 99.0 99.0 99.5 Subtotal, direct obligations .................................. Reimbursable obligations .............................................. Below reporting threshold .............................................. 1,656 412 2 1,862 369 1 1,866 369 1 99.9 Total obligations ........................................................ 2,070 2,232 2,236 24.0 25.1 25.2 25.3 41 40 41 3 3 4 24 ................... ................... 37 101 92 24 25 24 8 4 4 1 ................... ................... 47 14 14 20 24 26 95 213 150 3 3 1 Personnel Summary 1996 actual Identification code 20–0602–0–1–751 Direct: Total compensable workyears: 1001 Full-time equivalent employment 1005 Full-time equivalent of overtime Reimbursable: Total compensable workyears: 2001 Full-time equivalent employment 2005 Full-time equivalent of overtime OPERATION AND 1997 est. 1998 est. .............................. and holiday hours 16,401 959 16,942 1,013 17,143 959 .............................. and holiday hours 1,755 639 2,034 650 2,034 650 MAINTENANCE, 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 UNITED STATES CUSTOMS SERVICE—Continued Federal Funds—Continued DEPARTMENT OF THE TREASURY 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 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$83,363,000¿ $92,758,000, 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 ø1997¿ 1998 without øthe¿ prior øapproval of¿ notice to the House and Senate Committees on Appropriations. (Treasury Department Appropriations Act, 1997.) 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 ............................................................... 1996 actual 79 20 1 78 63 6 65 22 6 100 4 147 4 93 4 10.00 Total obligations ........................................................ 104 151 97 Budgetary resources available for obligation: Unobligated balance available, start of year: Uninvested balance ................................................... 22.00 New budget authority (gross) ........................................ 22.10 Resources available from recoveries of prior year obligations ....................................................................... 43 69 21.40 68.00 68.10 68.90 Appropriation (total) ............................................. Permanent: Spending authority from offsetting collections: Offsetting collections (cash) ................................ Change in orders on hand from Federal sources 22 ................... 129 97 127 –104 151 –151 97 –97 22 ................... ................... 65 125 93 4 Total new budget authority (gross) .......................... 69 129 97 Change in unpaid obligations: Unpaid obligations, start of year: 72.40 Obligated balance: Appropriation ............................. 72.95 Orders on hand from Federal sources ...................... 102 2 88 3 122 3 72.99 73.10 73.20 73.40 73.45 104 91 125 104 151 97 –97 –134 –100 –5 17 29 –15 ................... ................... 74.99 88 3 122 3 148 3 Total unpaid obligations, end of year .................. 91 125 151 Outlays (gross), detail: 86.90 Outlays from new current authority .............................. 86.93 Outlays from current balances ...................................... 86.97 Outlays from new permanent authority ......................... 57 38 2 100 30 4 74 22 4 87.00 97 134 100 Total outlays (gross) ................................................. 1996 actual 1997 est. 1998 est. 4 6 3 6 3 6 25.4 25.7 26.0 31.0 Direct obligations: Travel and transportation of persons ....................... Transportation of things ........................................... Rental payments to others ........................................ Communications, utilities, and miscellaneous charges ................................................................. Other services ............................................................ Purchases of goods and services from Government accounts ................................................................ Operation and maintenance of facilities .................. Operation and maintenance of equipment ............... Supplies and materials ............................................. Equipment ................................................................. 7 2 47 19 7 6 2 42 26 51 6 2 46 20 2 99.0 99.0 Subtotal, direct obligations .................................. Reimbursable obligations .............................................. 100 4 147 4 93 4 99.9 Total obligations ........................................................ 104 151 97 21.0 22.0 23.2 23.3 25.2 25.3 4 8 5 1 ................... ................... 3 3 3 CUSTOMS FACILITIES, CONSTRUCTION, IMPROVEMENTS EXPENSES AND RELATED Program and Financing (in millions of dollars) Identification code 20–0608–0–1–751 1996 actual 1997 est. 1998 est. 00.01 Obligations by program activity: Direct Program ............................................................... 1 7 ................... 10.00 3 4 4 1 ................... ................... 4 74.40 74.95 93 96 Object Classification (in millions of dollars) 83 93 42 ................... 4 Total unpaid obligations, start of year ................ New obligations ............................................................. Total outlays (gross) ...................................................... Adjustments in expired accounts .................................. Adjustments in unexpired accounts .............................. Unpaid obligations, end of year: Obligated balance: Appropriation ............................. Orders on hand from Federal sources ...................... 125 130 For acquisition of necessary additional real property, facilities, construction, improvements, and related expenses of the United States Customs Service, $5,512,000, to remain available until expended. Spending authority from offsetting collections (total) ........................................................... 70.00 65 94 15 ................... ................... New budget authority (gross), detail: Current: 40.00 Appropriation ............................................................. 65 42.00 Transferred from other accounts .............................. ................... 43.00 Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... –3 –4 –4 –1 ................... ................... 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 interdiction of narcotics by other Federal, State and local agencies. 1998 est. Total direct program ............................................. Reimbursable program .................................................. Total budgetary resources available for obligation New obligations ............................................................. Unobligated balance available, end of year: Uninvested balance ................................................... 89.00 90.00 Identification code 20–0604–0–1–751 1997 est. 00.91 01.01 23.90 23.95 24.40 Offsets: Against gross budget authority and outlays: 88.00 Offsetting collections (cash) from: Federal sources 88.95 Change in orders on hand from Federal sources ......... 865 Total obligations (object class 25.2) ........................ 1 7 ................... Budgetary resources available for obligation: Unobligated balance available, start of year: Uninvested balance ................................................... 9 7 ................... 22.00 New budget authority (gross) ........................................ ................... ................... 6 22.10 Resources available from recoveries of prior year obligations ....................................................................... 1 ................... ................... 21.40 23.90 23.95 24.40 40.00 40.35 Total budgetary resources available for obligation New obligations ............................................................. Unobligated balance available, end of year: Uninvested balance ................................................... New budget authority (gross), detail: Appropriation .................................................................. Appropriation rescinded ................................................. 10 –1 7 6 –7 ................... 7 ................... 6 2 ................... 6 –2 ................... ................... 43.00 Appropriation (total) .................................................. ................... ................... 6 70.00 Total new budget authority (gross) .......................... ................... ................... 6 Change in unpaid obligations: Unpaid obligations, start of year: Obligated balance: Appropriation ............................................................. 73.10 New obligations ............................................................. 73.20 Total outlays (gross) ...................................................... 73.45 Adjustments in unexpired accounts .............................. 72.40 26 16 15 1 7 ................... –10 –8 –1 –1 ................... ................... 866 UNITED STATES CUSTOMS SERVICE—Continued Federal Funds—Continued THE BUDGET FOR FISCAL YEAR 1998 General and special funds—Continued CUSTOMS FACILITIES, CONSTRUCTION, IMPROVEMENTS EXPENSES—Continued AND RELATED Program and Financing (in millions of dollars)—Continued 1996 actual Identification code 20–0608–0–1–751 74.40 86.90 86.93 Unpaid obligations, end of year: Obligated balance: Appropriation ............................................................. 1997 est. 1998 est. Object Classification (in millions of dollars) 16 15 14 Outlays (gross), detail: Outlays from new current authority .............................. ................... ................... 1 Outlays from current balances ...................................... 10 8 ................... 87.00 Total outlays (gross) ................................................. 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 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.) 10 8 1 –2 ................... 10 8 1996 actual Identification code 20–5694–0–2–751 11.1 99.5 1 1 1 1 1 1 99.9 Total obligations ........................................................ 2 2 2 Personnel Summary 1996 actual Identification code 20–5694–0–2–751 CUSTOMS SERVICES AT 1001 Total compensable workyears: Full-time equivalent employment ............................................................... SMALL AIRPORTS 27 1998 est. 50 50 MISCELLANEOUS PERMANENT APPROPRIATIONS øSuch¿ Beginning in fiscal year 1998 and thereafter, such sums as may be necessary for expenses for the provision of Customs services at certain small airports or other facilities when authorized by law and designated by the Secretary of the Treasury, including expenditures for the salary and expenses of individuals employed to provide such services, to be derived from fees collected by the Secretary pursuant to section 236 of Public Law 98–573 for each of these airports or other facilities when authorized by law and designated by the Secretary, and to remain available until expended. (Treasury Department Appropriations Act, 1997.) Unavailable Collections (in millions of dollars) 1996 actual 1997 est. Trust Funds (TO BE DERIVED FROM FEES COLLECTED) Identification code 20–5694–0–2–751 1998 est. Direct obligations: Personnel compensation: Full-time permanent ................................................................. Below reporting threshold .............................................. 6 1 This account funds major Customs construction, repair, and facility improvement initiatives. 1997 est. 1997 est. Unavailable Collections (in millions of dollars) Identification code 20–9922–0–2–806 1996 actual 1997 est. 1998 est. Balance, start of year: Balance, start of year .................................................... ................... ................... ................... Receipts: 02.01 Deposits, duties and taxes, Puerto Rico, U.S. Customs Service ....................................................................... 110 123 127 Appropriation: 05.01 Miscellaneous permanent appropriations ...................... –110 –123 –127 07.99 Total balance, end of year ............................................ ................... ................... ................... 01.99 1998 est. Program and Financing (in millions of dollars) 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 07.99 Total balance, end of year ............................................ ................... ................... ................... Identification code 20–9922–0–2–806 1996 actual 1997 est. 1998 est. Identification code 20–5694–0–2–751 10.00 Obligations by program activity: Total obligations ............................................................ Budgetary resources available for obligation: Unobligated balance available, start of year: Uninvested balance ................................................... 22.00 New budget authority (gross) ........................................ 1996 actual 2 1997 est. 2 21.40 23.90 23.95 24.40 Total budgetary resources available for obligation New obligations ............................................................. Unobligated balance available, end of year: Uninvested balance ................................................... New budget authority (gross), detail: 40.25 Appropriation (special fund, indefinite) ........................ 1 2 1 2 1 2 3 –2 3 –2 2 –2 1 1 1 2 2 122 5 Total obligations ........................................................ 114 123 127 Budgetary resources available for obligation: Unobligated balance available, start of year: Uninvested balance ................................................... 22.00 New budget authority (gross) ........................................ 22.10 Resources available from recoveries of prior year obligations ....................................................................... 3 113 4 123 4 127 23.90 23.95 24.40 60.25 68.00 70.00 2 –1 2 –2 2 –2 Outlays (gross), detail: Outlays from new current authority .............................. 1 2 2 Net budget authority and outlays: 89.00 Budget authority ............................................................ 90.00 Outlays ........................................................................... 118 5 Total budgetary resources available for obligation New obligations ............................................................. Unobligated balance available, end of year: Uninvested balance ................................................... 2 ................... ................... 118 –114 127 –123 131 –127 4 4 4 110 123 127 2 Change in unpaid obligations: 73.10 New obligations ............................................................. 73.20 Total outlays (gross) ...................................................... 86.90 111 3 21.40 1998 est. 2 Obligations by program activity: Direct obligations ........................................................... Reimbursable programs ................................................. 10.00 Program and Financing (in millions of dollars) 00.01 01.01 New budget authority (gross), detail: Appropriation (special fund, indefinite) ........................ Spending authority from offsetting collections: Offsetting collections (cash) .............................................. Total new budget authority (gross) .......................... Change in unpaid obligations: Unpaid obligations, start of year: Obligated balance: Appropriation ............................................................. 73.10 New obligations ............................................................. 73.20 Total outlays (gross) ...................................................... 73.45 Adjustments in unexpired accounts .............................. 74.40 Unpaid obligations, end of year: Obligated balance: Appropriation ............................................................. 3 ................... ................... 113 123 127 72.40 2 1 2 2 2 2 86.97 Outlays (gross), detail: Outlays from new permanent authority ......................... 10 9 9 114 123 127 –113 –123 –127 –2 ................... ................... 9 9 9 113 123 127 BUREAU OF ENGRAVING AND PRINTING Federal Funds DEPARTMENT OF THE TREASURY Offsets: Against gross budget authority and outlays: 88.40 Offsetting collections (cash) from: Non-Federal sources .................................................................. 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 867 22.40 –3 ................... ................... 110 110 123 123 Capital transfer to general fund ................................... –5 ................... ................... 23.90 23.95 24.40 Total budgetary resources available for obligation New obligations ............................................................. Unobligated balance available, end of year: Uninvested balance ................................................... 7 –2 8 –3 8 –3 5 5 5 127 127 60.27 3 3 3 73.10 73.20 Change in unpaid obligations: New obligations ............................................................. Total outlays (gross) ...................................................... 2 –2 3 –3 3 –3 86.97 Outlays (gross), detail: Outlays from new permanent authority ......................... 2 3 3 89.00 90.00 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). New budget authority (gross), detail: Appropriation (trust fund, indefinite) ............................ Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 3 2 3 3 3 3 Object Classification (in millions of dollars) 1996 actual Identification code 20–9922–0–2–806 11.1 11.5 11.9 12.1 21.0 23.3 25.2 25.5 26.0 31.0 41.0 44.0 Direct obligations: Personnel compensation: Full-time permanent ............................................. Other personnel compensation ............................. Total personnel compensation ......................... Civilian personnel benefits ....................................... Travel and transportation of persons ....................... Communications, utilities, and miscellaneous charges ................................................................. Other services ............................................................ Research and development contracts ....................... Supplies and materials ............................................. Equipment ................................................................. Payments to the Treasurer of Puerto Rico ................ Refunds ..................................................................... 99.0 99.0 99.5 Subtotal, direct obligations .................................. Reimbursable obligations .............................................. Below reporting threshold .............................................. 99.9 Total obligations ........................................................ 1997 est. 1998 est. 13 1 14 1 14 1 14 5 1 15 5 2 15 5 2 1 3 2 1 1 78 4 1 3 2 2 2 82 4 1 3 2 2 2 86 4 111 118 122 2 5 5 1 ................... ................... 114 123 127 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). HARBOR MAINTENANCE FEE COLLECTION For 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, 1997.) Personnel Summary Program and Financing (in millions of dollars) 1996 actual Identification code 20–9922–0–2–806 Direct: Total compensable workyears: 1001 Full-time equivalent employment .............................. 1005 Full-time equivalent of overtime and holiday hours Reimbursable: 2005 Total compensable workyears: Full-time equivalent of overtime and holiday hours ...................................... 1997 est. 1998 est. 1996 actual Identification code 20–8870–0–7–751 1997 est. 1998 est. REFUNDS, TRANSFERS, AND 2 EXPENSES, UNCLAIMED GOODS 365 16 2 AND 2 1996 actual 1997 est. 10.00 Obligations by program activity: Total obligations (object class 25.7) ............................ 3 22.00 23.95 Budgetary resources available for obligation: New budget authority (gross) ........................................ New obligations ............................................................. 3 –3 3 –3 3 –3 New budget authority (gross), detail: Appropriation (trust fund, definite) ............................... 3 3 3 Change in unpaid obligations: New obligations ............................................................. Total outlays (gross) ...................................................... 3 –3 3 –3 3 –3 86.90 Outlays (gross), detail: Outlays from new current authority .............................. 3 3 3 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 3 3 3 3 3 3 BUREAU OF ENGRAVING AND PRINTING Federal Funds Program and Financing (in millions of dollars) 1996 actual 3 1998 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 ......... 3 3 3 Appropriation: 05.01 Refunds, transfers and expenses, unclaimed, and abandoned goods ...................................................... –3 –3 –3 07.99 Total balance, end of year ............................................ ................... ................... ................... Identification code 20–8789–0–7–751 3 ABANDONED Unavailable Collections (in millions of dollars) Identification code 20–8789–0–7–751 Obligations by program activity: Total obligations (object class 25.2) ............................ 73.10 73.20 365 16 10.00 40.26 334 16 Intragovernmental funds: 1997 est. 1998 est. BUREAU OF ENGRAVING AND PRINTING FUND Program and Financing (in millions of dollars) 2 3 3 Identification code 20–4502–0–4–803 Budgetary resources available for obligation: 21.40 Unobligated balance available, start of year: Uninvested balance ................................................... 22.00 New budget authority (gross) ........................................ 9 3 5 3 5 3 Obligations by program activity: Operating expenses: 00.01 Engraving and printing ............................................. 1996 actual 418 1997 est. 488 1998 est. 500 868 BUREAU OF ENGRAVING AND PRINTING—Continued Federal Funds—Continued THE BUDGET FOR FISCAL YEAR 1998 Intragovernmental funds—Continued BUREAU OF ENGRAVING AND PRINTING FUND—Continued Program and Financing (in millions of dollars)—Continued Identification code 20–4502–0–4–803 1996 actual 1997 est. 1998 est. 00.02 Space utilized by other agencies .............................. 3 3 3 00.91 421 491 503 01.01 01.02 Total operating expenses ...................................... Capital investment: Purchase of operating equipment ............................. Plant alterations and experimental equipment ........ 59 1 78 2 78 2 01.91 Total capital investment ....................................... 60 80 80 10.00 Total obligations ........................................................ 481 571 583 Budgetary resources available for obligation: Unobligated balance available, start of year: Fund balance ...................................................................... 22.00 New budget authority (gross) ........................................ 46 526 91 606 126 581 572 –481 697 –571 707 –583 91 126 124 526 606 581 170 481 –546 105 571 –601 75 583 –561 105 75 96 21.90 23.90 23.95 24.90 68.00 Total budgetary resources available for obligation New obligations ............................................................. Unobligated balance available, end of year: Fund balance ...................................................................... New budget authority (gross), detail: Spending authority from offsetting collections (gross): Offsetting collections (cash) ..................................... Change in unpaid obligations: Unpaid obligations, start of year: Obligated balance: Appropriation ............................................................. 73.10 New obligations ............................................................. 73.20 Total outlays (gross) ...................................................... 74.40 Unpaid obligations, end of year: Obligated balance: Appropriation ............................................................. 72.40 86.97 86.98 Outlays (gross), detail: Outlays from new permanent authority ......................... Outlays from permanent balances ................................ 526 20 606 –5 Total outlays (gross) ................................................. 546 601 561 PERFORMANCE MEASURES 1996 actual Manufacturing workyears ............................................................ Administrative and general workyears ........................................ Total workyears .............................................................. 581 –20 87.00 reau 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 1996 resulted in an increase to retained earnings of $3.9 million. Offsets: Against gross budget authority and outlays: Offsetting collections (cash) from: 88.00 Federal sources ..................................................... 88.40 Non-Federal sources ............................................. –4 –522 –5 –601 –5 –576 88.90 –526 –606 –581 Total, offsetting collections (cash) .................. Net budget authority and outlays: 89.00 Budget authority ............................................................ ................... ................... ................... 90.00 Outlays ........................................................................... 20 –5 –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. 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 1997 and 1998 are estimated to be 9.6 and 10.0 billion notes, respectively. During 1996, the Bureau delivered 9.4 billion Federal Reserve notes. Stamps.—This category of work is comprised of postal and internal revenue stamps. The projected requirements for 1997 and 1998 are 25.0 billion stamps each year. In 1996, the Bureau delivered 24.6 billion stamps. Securities.—This program encompasses the production of a wide variety of bonds, notes, and debentures for the Bu- 1996 actual Manufacturing: Federal reserve note deliveries (in billions) ....................................... Postage stamp deliveries (in billions) ........................................... Year-to-year productivity trend (% change) ....................................... Manufacturing support: Currency spoilage (% of total units printed) ....................................... Postage stamp spoilage (% of total units printed) ..................... Administrative: Annual financial statement audit opinion ........................................ Actual vs. standard manufacturing cost for currency (% variance) .. 1997 est. 1,440 1,488 2,928 1998 est. 1,405 1,472 2,877 1997 est. 1,355 1,459 2,814 1998 est. 9.4 9.6 10.0 24.6 25.0 25.0 +3 + + 5.5% 5.5% 6% 11.5% 11.5% 11.5% Unqualified opinion Unqualified opinion expected. 1% below standard At standard. Statement of Operations (in millions of dollars) Identification code 20–4502–0–4–803 1995 actual 1996 actual 1997 est. 1998 est. 0101 0102 Revenue ................................................... Expense .................................................... 446 –408 453 –449 477 –463 499 –478 0109 Net income or loss (–) ............................ 38 4 14 21 Balance Sheet (in millions of dollars) Identification code 20–4502–0–4–803 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 ..... 1995 actual 1996 actual 1997 est. 1998 est. 33 2 40 4 35 1 30 1 216 91 196 56 201 62 221 66 UNITED STATES MINT Federal Funds DEPARTMENT OF THE TREASURY 1803 1901 Property, plant and equipment, net Other assets ........................................ 312 3 332 26 341 29 342 32 Total assets ........................................ LIABILITIES: 2101 Federal liabilities: Accounts payable ...... Non-Federal liabilities: 2201 Accounts payable ................................ 2206 Pension and other actuarial liabilities 2207 Other ................................................... 657 654 669 692 20 20 20 21 20 .................. 31 12 30 2 14 29 2 15 29 2 71 64 65 67 1999 2999 Total liabilities .................................... NET POSITION: 3100 Appropriated capital ................................ 3300 Cumulative results of operations ............ 32 554 32 558 32 572 32 593 3999 Total net position ................................ 586 590 604 Total liabilities and net position ............ 657 654 669 692 Total new budget authority (gross) .......................... 647 653 671 Change in unpaid obligations: Unpaid obligations, start of year: Obligated balance: Fund balance ............................................................. 73.10 New obligations ............................................................. 73.20 Total outlays (gross) ...................................................... 74.90 Unpaid obligations, end of year: Obligated balance: Fund balance ............................................................. 64 637 –613 88 653 –631 110 671 –651 88 110 130 Outlays (gross), detail: Outlays from new permanent authority ......................... 613 631 Outlays from permanent balances ................................ ................... ................... 646 5 72.90 625 4999 70.00 869 86.97 86.98 87.00 Object Classification (in millions of dollars) 1996 actual Identification code 20–4502–0–4–803 1997 est. Total outlays (gross) ................................................. 613 631 651 Offsets: Against gross budget authority and outlays: 88.40 Offsetting collections (cash) from: Non-Federal sources .................................................................. –644 –624 –641 Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 3 –32 29 7 30 10 1998 est. 89.00 90.00 11.1 11.3 11.5 Personnel compensation: Full-time permanent .................................................. Other than full-time permanent ............................... Other personnel compensation .................................. 134 2 30 143 2 32 149 2 32 11.9 12.1 21.0 22.0 23.1 23.3 24.0 25.2 26.0 31.0 99.0 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 .............................................. Other services ................................................................ Supplies and materials ................................................. Equipment ...................................................................... Subtotal, reimbursable obligations ............................... 166 30 2 1 1 12 1 65 143 60 481 177 34 4 1 1 15 1 63 195 80 571 183 36 4 1 1 15 1 59 203 80 583 99.9 Total obligations ........................................................ 481 571 583 Personnel Summary 1996 actual Identification code 20–4502–0–4–803 2001 2005 Total compensable workyears: Full-time equivalent employment .................................. Full-time equivalent of overtime and holiday hours 2,928 363 1997 est. 2,877 225 1998 est. 2,814 200 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 1996 actual 1997 est. 1998 est. Obligations by program activity: Operating expenses: 00.01 Circulating coinage ................................................... 00.02 Numismatic and investment products ...................... 00.03 Protection ................................................................... 00.04 Capital investments ....................................................... 317 319 340 303 320 315 12 14 16 5 ................... ................... 10.00 Total obligations ........................................................ 637 653 671 Budgetary resources available for obligation: Unobligated balance available, start of year: Fund balance ...................................................................... 22.00 New budget authority (gross) ........................................ 24 647 32 653 32 671 671 –637 685 –653 703 –671 32 32 32 3 29 30 644 624 641 21.90 23.90 23.95 24.90 60.05 68.00 Total budgetary resources available for obligation New obligations ............................................................. Unobligated balance available, end of year: Fund balance ...................................................................... New budget authority (gross), detail: Appropriation (indefinite) ............................................... Spending authority from offsetting collections: Offsetting collections (cash) .............................................. Statement of Operations (in millions of dollars) Identification code 20–4159–0–3–803 1995 actual 1996 actual 1997 est. 1998 est. 0101 0102 Revenue ................................................... Expense .................................................... 458 –419 671 –637 685 –653 703 –671 0109 Net income or loss (–) ............................ 39 34 32 32 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 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 businesstype financial statements to the Secretary of the Treasury and to Congress in support of the operations of the revolving fund. The Office of Management and Budget and the Department of the Treasury are working on Performance Based Organization proposals throughout the Department, including one for the Mint. The operations of the Mint are divided into three major activities: Circulating Coinage, Protection, and Numismatic and Investment Products. Beginning in 1997, the Capital Investments line is no longer identified as a separate budget activity in order to better align the GPRA/budgetary reporting with the Mint’s Strategic Plan. The Mint is credited with receipts from its circulating coinage operations that are equal to the cost of producing and distributing coins, which is the sum of its operating expense and a charge for depreciation of capital assets. The difference between these receipts and the face value of the coins is profit, which is deposited as seigniorage in the general fund. In 1996 the Mint generated a profit of $587 million. 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 as determined by public demand. In 1998, resources for this activity will allow the Mint to produce 20.5 billion coins. In 1996 with the merger of the former Coinage Metal 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 870 UNITED STATES MINT—Continued Federal Funds—Continued THE BUDGET FOR FISCAL YEAR 1998 4999 Public enterprise revolving funds—Continued Total liabilities and net position ............ 374 586 422 487 UNITED STATES MINT PUBLIC ENTERPRISE FUND—Continued Object Classification (in millions of dollars) proof and uncirculated sets, silver proof coins, the American Eagle gold and silver bullion uncirculated and proof 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 1998 this activity will fund the following new commemorative coin programs: Black Revolutionary War Patriots/Crispus Attacks, National Law Enforcement Officers Memorial, and Robert F. Kennedy Memorial. 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. The performance measures associated with each activity are listed below: 1996 actual Circulating Coinage Activity: Coinage Output Capacity (by denomination and total): 1 Cent Coin (in billions) ......................................................... 5 Cent Coin (in billions) ......................................................... 10 Cent Coin (in billions) ....................................................... 25 Cent Coin (in billions) ....................................................... 50 Cent Coin (in billions) ....................................................... Total Production (in billions) ......................................... Frequency of time within 95% confidence interval of the coin demand forecast ..................................................................... Circulating coinage supplied to FRB as % of circulating coinage requested ......................................................................... Frequency of time within minimum/maximum inventory levels Costs (in cents) to produce 50 cent coin .................................. Costs (in cents) to produce 25 cent coin .................................. Costs (in cents) to produce 10 cent coin .................................. Costs (in cents) to produce 5 cent coin .................................... Costs (in cents) to produce 1 cent coin .................................... Numismatic and Investment Products: Shipment of coins within 4 weeks of order date .................. Numismatic bullion contribution as a percentage of numismatic/bullion sales ............................................................. Numismatic/bullion sales as a percentage of prior year’s sales ................................................................................... Numismatic/bullion profitability as a percentage of numismatic/bullion sales ............................................................. Sales returns/replacements as a percent of sales ................ Cost of goods sold (net of metals) as a percentage of sales ................................................................................... Protection: Losses as a percentage of reserve value .............................. Equipment purchases as a percentage of 5-year plan ............. Building improvement projects accomplished as percentage of the 5-year plan ....................................................................... .................... .................... .................... .................... .................... 1997 est. 14.100 1.495 2.780 1.580 0.045 1998 est. 14.000 1.495 3.100 1.860 0.045 .................... 20.000 20.500 .................... 100% 11.1 11.3 11.5 Personnel compensation: Full-time permanent .................................................. Other than full-time permanent ............................... Other personnel compensation .................................. 11.9 12.1 13.0 21.0 22.0 23.1 23.3 24.0 25.2 26.0 31.0 32.0 99.0 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 .............................................. Other services ................................................................ Supplies and materials ................................................. Equipment ...................................................................... Land and structures ...................................................... Subtotal, reimbursable obligations ............................... 99.9 Total obligations ........................................................ 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 ........................................ 1995 actual 100% .................... .................... 53.8% 100% 100% $0.0847 $0.0867 $0.0867 $0.0467 $0.0387 $0.0387 $0.0182 $0.0177 $0.0177 $0.0315 $0.0314 $0.0314 $0.0079 $0.0085 $0.0085 .................... 97% 97% .................... 10% 10% 84.5% 100% 100% 6.2% .................... 7% 0.1% 7% 0.1% 13.5% 18% 18% 0.00005% 0.001% 0.001% 33% .................... .................... 29% .................... .................... 80 4 5 85 4 5 84 89 94 20 20 21 1 ................... ................... 1 2 2 12 12 12 3 4 4 12 11 12 4 2 1 30 35 35 465 424 440 4 27 21 1 27 29 637 653 671 637 653 671 1996 actual Identification code 20–4159–0–3–803 2001 2005 Total compensable workyears: Full-time equivalent employment .................................. Full-time equivalent of overtime and holiday hours 2,148 92 1997 est. 2,252 92 1998 est. 2,339 92 BUREAU OF THE PUBLIC DEBT Federal Funds General and special funds: ADMINISTERING THE PUBLIC DEBT For necessary expenses connected with any public-debt issues of the United States; ø$169,735,000¿ $173,826,000, of which $2,000,000 shall remain available until September 30, 2000 for automation enhancements: Provided, That the sum appropriated herein from the General Fund for fiscal year ø1997¿ 1998 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 ø1997¿ 1998 appropriation from the General Fund estimated at ø$165,335,000¿ $169,426,000. 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 102 of Public Law 101–380. (Treasury Department Appropriations Act, 1997.) Program and Financing (in millions of dollars) 1996 actual 1997 est. 1998 est. 122 98 101 1 11 2 2 1 11 1 11 193 77 .................. 307 85 68 197 115 .................. 203 171 .................. Total assets ........................................ LIABILITIES: 2101 Federal liabilities: Accounts payable ...... Non-Federal liabilities: 2201 Accounts payable ................................ 2207 Other ................................................... 374 586 422 487 196 128 201 208 15 55 11 38 17 43 17 45 2999 Total liabilities .................................... NET POSITION: 3300 Cumulative results of operations ............ 266 177 261 270 108 409 161 217 3999 108 409 161 217 Total net position ................................ 76 2 6 1998 est. 100% 92 1999 1997 est. Personnel Summary Balance Sheet (in millions of dollars) Identification code 20–4159–0–3–803 1996 actual Identification code 20–4159–0–3–803 Identification code 20–0560–0–1–803 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 ............. 00.91 01.01 10.00 1996 actual 1997 est. 1998 est. 125 44 131 126 44 141 127 47 140 Total direct program ............................................. 300 Reimbursable program .................................................. ................... 311 1 314 1 312 315 Total obligations ........................................................ Budgetary resources available for obligation: Unobligated balance available, start of year: Uninvested balance ................................................... 22.00 New budget authority (gross) ........................................ 22.21 Unobligated balance transferred to other accounts 22.30 Unobligated balance expiring ........................................ 300 21.40 23.90 23.95 24.40 Total budgetary resources available for obligation New obligations ............................................................. Unobligated balance available, end of year: Uninvested balance ................................................... 10 6 ................... 302 306 315 –3 ................... ................... –4 ................... ................... 305 –300 312 –312 315 –315 6 ................... ................... BUREAU OF THE PUBLIC DEBT—Continued Federal Funds—Continued DEPARTMENT OF THE TREASURY New budget authority (gross), detail: Current: 40.00 Appropriation ............................................................. 41.00 Transferred to other accounts ................................... 175 166 170 –7 ................... ................... 43.00 50.00 50.35 168 166 170 1 ................... ................... –1 ................... ................... 53.00 60.05 68.00 70.00 Appropriation (total) ............................................. Reappropriation ......................................................... Reappropriation rescinded ........................................ Reappropriation (total) ......................................... ................... ................... ................... Permanent: Appropriation (indefinite) .......................................... 130 135 140 Spending authority from offsetting collections: Offsetting collections (cash) ..................................... 4 5 5 Total new budget authority (gross) .......................... 302 306 315 Change in unpaid obligations: 72.40 Unpaid obligations, start of year: Obligated balance: Appropriation ............................................................. 73.10 New obligations ............................................................. 73.20 Total outlays (gross) ...................................................... 74.40 Unpaid obligations, end of year: Obligated balance: Appropriation ............................................................. 50 300 –300 51 312 –306 57 315 –295 51 57 78 86.90 86.93 86.97 86.98 Outlays (gross), detail: Outlays from new current authority .............................. Outlays from current balances ...................................... Outlays from new permanent authority ......................... Outlays from permanent balances ................................ 144 15 106 35 139 28 110 29 143 27 110 15 87.00 Total outlays (gross) ................................................. 300 306 295 Offsets: Against gross budget authority and outlays: 88.40 Offsetting collections (cash) from: Non-Federal sources .................................................................. –4 –5 –5 Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 298 295 301 301 310 290 89.00 90.00 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 is concerned with 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. In FY 1996, 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. 1996 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 w/in in three weeks Percent of customer service transactions w/in six weeks Percent of customer service transactions w/in four weeks Percent HH/H interest payments timely ............................. Percent HH/H interest payments accurately ...................... Maintain cost-effective Series EE program: Amount saved through Series EE sales ($000) ................. Promote public awareness of savings bonds: Advertising value ($000) .................................................... Promote thrift and encourage long-term savings: Average holding period (years) .......................................... 1997 est. 1998 est. 71,612 66,910 4,856 73,500 69,500 5,250 72,000 73,500 5,250 99 79 N/A N/A N/A 95 N/A 70 99.9 99.9 $400,000 $400,000 N/A $13,000 $13,000 N/A 10 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 book-entry 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. Meet the borrowing needs of the Federal Government: Percent of auctions completed w/o error ........................... Percent completed w/in one hour ...................................... Quality service to investors: Percent of TD transactions w/in 3 weeks .......................... Percent of TD accoutns established accurately ................ Percent of TD payments timely .......................................... Percent of TD payments accurately ................................... Percent of CBE payments timely ....................................... Percent of CBE payments accurately ................................. Percent CBE transfer system available ............................. Accurate public debt accounting information: Number of qualifications on financial statements ........... 1997 est. 1998 est. N/A 97 100 90 100 90 94.7 99 N/A N/A N/A 99 N/A 90 99 99.9 99.9 99.9 99.9 99 90 99 100 99.9 100 100 99 N/A 2 1 1996 actual Identification code 20–0560–0–1–803 11.1 11.3 11.5 11.9 12.1 13.0 21.0 22.0 23.1 23.3 24.0 25.2 25.3 25.7 26.0 31.0 99.0 99.0 99.5 99.9 Direct obligations: Personnel compensation: Full-time permanent ............................................. Other than full-time permanent ........................... Other personnel compensation ............................. 64 1 3 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 ......................................... Other services ............................................................ Purchases of goods and services from Government accounts ................................................................ Operation and maintenance of equipment ............... Supplies and materials ............................................. Equipment ................................................................. 1997 est. 1998 est. 66 1 4 69 1 4 68 71 74 15 15 14 1 ................... ................... 1 2 2 1 1 1 6 6 6 21 4 38 21 4 38 21 5 34 133 2 3 6 145 2 2 4 147 2 2 6 Subtotal, direct obligations .................................. 299 311 314 Reimbursable obligations .............................................. ................... 1 1 Below reporting threshold .............................................. 1 ................... ................... Total obligations ........................................................ 300 312 315 Personnel Summary 1996 actual Identification code 20–0560–0–1–803 Direct: Total compensable workyears: Full-time equivalent employment .............................. 1,723 Full-time equivalent of overtime and holiday hours 54 Reimbursable: 2001 Total compensable workyears: Full-time equivalent employment ............................................................... ................... 1001 1005 10 Marketable and special securities.—This activity is concerned with all securities of the United States, other than 1996 actual Object Classification (in millions of dollars) 95 N/A 80 100 99.9 N/A 871 PAYMENT OF GOVERNMENT LOSSES IN 1997 est. 1998 est. 1,805 47 1,805 56 12 12 SHIPMENT Program and Financing (in millions of dollars) Identification code 20–1710–0–1–803 1996 actual 1997 est. 1998 est. 10.00 Obligations by program activity: Total obligations (object class 42.0) ............................ 1 1 1 22.00 23.95 Budgetary resources available for obligation: New budget authority (gross) ........................................ New obligations ............................................................. 1 –1 1 –1 1 –1 872 BUREAU OF THE PUBLIC DEBT—Continued Federal Funds—Continued THE BUDGET FOR FISCAL YEAR 1998 General and special funds—Continued PAYMENT OF GOVERNMENT LOSSES IN SERVICEWIDE PERFORMANCE MEASURES 1996 actual SHIPMENT—Continued Program and Financing (in millions of dollars)—Continued Identification code 20–1710–0–1–803 1996 actual 1997 est. 1998 est. 60.00 New budget authority (gross), detail: Appropriation .................................................................. 1 1 73.10 73.20 Change in unpaid obligations: New obligations ............................................................. 1 1 Total outlays (gross) ...................................................... ................... ................... 1 –1 1 Outlays (gross), detail: 86.97 Outlays from new permanent authority ......................... ................... ................... 1 Net budget authority and outlays: Budget authority ............................................................ 1 1 Outlays ........................................................................... ................... ................... 1 1 89.00 90.00 Mission Measure: Collect the proper amount of tax revenue at the least cost Total Net Revenue—(Budget + Burden)/Total True Tax Liability .................................................................................. Objective Measures: Increase Compliance ................................................................... Total Collection Percentage (TCP) .......................................... Total Net Revenue Collected ................................................... Servicewide Enforcement Revenue Collected ......................... Servicewide Enforcement Revenue Protected ......................... Servicewide Audit Coverage .................................................... Improve Customer Service ........................................................... Taxpayer Burden Cost (in dollars) for IRS to Collect $100 Initial Contact Resolution Rate (TBD) .................................... Increase Productivity ................................................................... Budget Cost (in dollars) for IRS to Collect $100 .................. Percent of Returns Filed Electronically .................................. Percent of Dollars Received Electronically ............................. Percent of Dollars Received via Third Party Processors (Lockbox) ............................................................................. 1997 est. 1998 est. 78% 79% 79.9% 86 $1.38T $38B $6.9B 1.63% 86.7 $1.47T $34.7B $6.9B 1.18% 87.3 $1.57T $35.2B $7.5B 1.17% 8.67 N/A 8.35 TBD 8.06 TBD 0.53 10.2 N/A 0.50 13 24.7 0.47 14 48.4 N/A 65.3 66.3 Federal Funds 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 collect the proper amount of tax revenue at the least cost; serve the public by continually improving the quality of our products and services; and perform in a manner warranting the highest degree of public confidence in our integrity, efficiency and fairness. To achieve its mission, the Service has identified three strategic objectives. First, to accomplish our objective of increasing compliance we will encourage and assist taxpayers to voluntarily file timely and accurate returns and pay on time; when taxpayers do not comply, we will take appropriate enforcement actions. Second, to achieve our objective of improving customer service we will improve telephone access, resolve as many inquiries as possible on the first contact and make it easier for taxpayers to comply with their tax obligations. Third, and finally, to meet our objective of increasing productivity we will continually improve the quality of products and services we provide by using systems improvement tools and techniques, and developing a highly-trained work force. IRS has developed a set of key performance measures to focus the energies and talents of the organization and its employees on the attainment of the mission, and to establish clear lines of accountability for continuous improvement. The mission effectiveness measure is a barometer of overall Service performance and is the first level of servicewide measures. This indicator compares the amount of revenue collected during a fiscal year, minus the IRS costs of collecting that revenue and minus the monetized value of the hours used by taxpayers and other costs in meeting their tax obligations, with the amount of revenue that would have been collected if all taxpayers had paid their full tax liability. The second level of measures is used to assess achievement of the Service’s three objectives, which are displayed below. Finally, the third level of measures contains the measures for the Service’s fourteen budget activities. These fourteen activities represent the Service’s various functional components; each activity contributes toward the achievement of the Service’s mission and objectives. Details on these measures are shown at the conclusion of the appropriation summaries. General and special funds: PROCESSING, ASSISTANCE, AND MANAGEMENT For necessary expenses of the Internal Revenue Service, not otherwise provided for; including processing tax returns; revenue accounting; providing tax law and account assistance to taxpayers by telephone and correspondence; matching information returns and tax returns; management services; rent and utilities; and inspection; 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$1,779,840,000¿ $2,943,174,000, 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 expenses. (Treasury, Postal Service, and General Government Appropriations Act, 1997.) øFor an additional amount for the necessary expenses for the processing, assistance and management, $10,488,000, to remain available until expended: Provided, That of the amount provided, $10,488,000 is designated by Congress as an emergency requirement pursuant to section 251(b)(2)(D)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended.¿ (Treasury, Postal Service, and General Government Appropriations Act, 1997.) Unavailable Collections (in millions of dollars) Identification code 20–0912–0–1–803 1996 actual 1997 est. 1998 est. Balance, start of year: 01.99 Balance, start of year .................................................... Receipts: 02.01 New installment agreements fees ................................. 02.02 Restructured installment agreements fees ................... 02.03 Enrolled agent fee increase ........................................... 78 79 80 13 14 14 2 ................... ................... 02.99 Total receipts ............................................................. 93 93 94 Total: Balances and collections .................................... Appropriation: 05.01 Processing, assistance, and management .................... 05.02 Tax law enforcement ...................................................... 96 109 94 –5 –75 –81 –28 –47 –47 05.99 07.99 –80 –109 –94 16 ................... ................... 04.00 Subtotal appropriation ................................................... Total balance, end of year ............................................ 3 16 ................... Program and Financing (in millions of dollars) Identification code 20–0912–0–1–803 1996 actual 1997 est. 1998 est. Obligations by program activity: Direct program: 00.01 Submission Processing .............................................. 781 811 867 00.02 Telephone & Correspondence .................................... ................... ................... 815 00.03 Document Matching .................................................. ................... ................... 70 00.04 Inspection .................................................................. 100 100 104 00.05 Management Services ............................................... 122 132 559 00.06 Rent & Utilities ......................................................... ................... ................... 575 00.07 Taxpayer Services ...................................................... 492 520 ................... 00.08 Resources Management (PAM) .................................. 235 307 ................... INTERNAL REVENUE SERVICE—Continued Federal Funds—Continued DEPARTMENT OF THE TREASURY 00.91 01.01 Total direct program ............................................. Reimbursable program .................................................. 1,730 22 1,870 10 2,990 11 10.00 Total obligations ........................................................ 1,752 1,880 3,001 24 1,747 9 1,881 10 3,001 Budgetary resources available for obligation: Unobligated balance available, start of year: Uninvested balance ................................................... 22.00 New budget authority (gross) ........................................ 22.10 Resources available from recoveries of prior year obligations ....................................................................... 22.21 Unobligated balance transferred to other accounts 22.30 Unobligated balance expiring ........................................ 21.40 23.90 23.95 24.40 Total budgetary resources available for obligation New obligations ............................................................. Unobligated balance available, end of year: Uninvested balance ................................................... New budget authority (gross), detail: Current: 40.00 Appropriation ............................................................. 50.05 Reappropriation (indefinite) ...................................... Permanent: 60.25 Appropriation (special fund, indefinite) .................... 68.00 Spending authority from offsetting collections: Offsetting collections (cash) ..................................... 70.00 Total new budget authority (gross) .......................... 1 ................... ................... –6 ................... ................... –5 ................... ................... 1,761 –1,752 1,890 –1,880 3,011 –3,001 9 10 10 1,714 1,790 2,943 6 ................... ................... 5 81 47 22 10 11 1,747 1,881 3,001 Change in unpaid obligations: Unpaid obligations, start of year: 72.40 Obligated balance: Appropriation ............................. 240 275 281 72.95 Orders on hand from Federal sources ...................... ................... ................... ................... 72.99 73.10 73.20 73.40 73.45 74.40 Total unpaid obligations, start of year ................ New obligations ............................................................. Total outlays (gross) ...................................................... Adjustments in expired accounts .................................. Adjustments in unexpired accounts .............................. Unpaid obligations, end of year: Obligated balance: Appropriation ............................................................. 240 275 281 1,752 1,880 3,001 –1,693 –1,874 –2,897 –23 ................... ................... –1 ................... ................... 275 281 385 Outlays (gross), detail: 86.90 Outlays from new current authority .............................. 86.93 Outlays from current balances ...................................... 86.97 Outlays from new permanent authority ......................... 1,518 148 27 1,629 154 91 2,678 161 58 87.00 1,693 1,874 2,897 Total outlays (gross) ................................................. Offsets: Against gross budget authority and outlays: 88.00 Offsetting collections (cash) from: Federal sources Net budget authority and outlays: 89.00 Budget authority ............................................................ 90.00 Outlays ........................................................................... –22 1,725 1,671 –10 1,871 1,864 –11 2,990 2,886 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; internal audit and internal security; and management of financial resources, rent and utilities. Submission processing.—This activity provides for all actions associated with receipt of completed returns and payments, deposit of those payments, processing and accounting for revenue collections and Federal Tax Deposits and verification of the accuracy of information provided by the taxpayer through an automated master file system. It provides for payment of refunds, offset of refunds against delinquent accounts, issuance of notices that payments are overdue, identification of possible nonfilers for investigation, and assistance in the selection of tax returns for audit. Telephone and Correspondence.—This activity aids voluntary compliance with Federal tax laws by informing taxpayers of their responsibilities and by providing services and information through various media which assist them in meeting their obligations. It provides for responding to inquiries concerning tax laws, IRS bills and notices, and resolving tax account problems. 873 Document Matching.—This activity processes information returns, such as wage, dividend, and interest statements and matches them with related individual income tax returns. This enables the Service to identify income reporting discrepancies, unsubstantiated deductions, and nonfiling of tax returns and to verify facts and amounts in question through taxpayer contact prior to assessing additional tax or refunding excess credits. Inspection.—This activity protects public confidence in the integrity of the Internal Revenue Service. Internal Audit independently reviews service programs at the national, regional and local levels to ensure that laws and regulations are being followed, that management and financial internal controls are in place, that programs and major ADP systems are functioning effectively and efficiently and that appropriated funds are spent as authorized. Internal Security conducts background investigations to maintain the integrity of the IRS workforce against fraud and drug abuse and protect the Service against outside attempts to bribe, intimidate or harass its employees. 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 strategic and organizational planning, and developing and managing the human, logistical, and financial 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. PERFORMANCE MEASURES BY BUDGET ACTIVITY 1996 actual Submission Processing: Number of Primary Returns Processed (in thousands) .......... Total Number of Individual Refunds Issued (in millions) Processing Accuracy Rate—Paper ......................................... Processing Accuracy Rate—Electronic Filing ........................ Refund Timeliness—Paper (days) .......................................... Refund Timeliness—Electronic Filing (days) ......................... Telephone and Correspondence: Number of Calls Answered (in millions) ................................ Telephone Level of Access ...................................................... Telephone Tax Law Accuracy Rate ......................................... Automated Collection System (ACS) Dollars Collected per FTE ...................................................................................... Service Center (Examination) Dollars Recommended per FTE Problem Resolution Program Average Processing time to Close Cases (District Office) (days) .................................. Problem Resolution Program Average Processing Time to Close Cases (Service Center) (days) .................................. Problem Resolution Program Quality Customer Service Rate (CSR) .................................................................................. Document Matching: Document Matching Dollars Assessed ................................... Inspection: Number of Internal Audit Reports Issued .............................. Number of Security Investigations Conducted ....................... Management Services: Support Services Performance Index ...................................... Support Budget Cost per FTE ................................................. Rent and Utilities: Space Utilization Rate (sq. ft.) .............................................. 1997 est. 1998 est. 196,400 85.5 95% 99% 38 15.5 197,900 84.6 95% 99% 40 21 199,964 85.5 95% 99% 40 21 99.1 46% 91.6% 111.4 60.2% 92% 111.4 60.2% 92% N/A 578,000 1.4M 500,000 1.4M 480,000 40.4 45.1 43.4 35.8 33 32.3 80.6 81.6 83.1 2.9B 1.5B 1.2B 136 9,143 126 8,719 126 8,719 103.8 $11,055 104.2 $11,720 104.2 $11,718 180 170 167 Object Classification (in millions of dollars) Identification code 20–0912–0–1–803 11.1 11.3 11.5 11.8 11.9 12.1 13.0 21.0 1996 actual 1997 est. Direct obligations: Personnel compensation: Full-time permanent ............................................. 695 720 Other than full-time permanent ........................... 221 209 Other personnel compensation ............................. 39 46 Special personal services payments .................... ................... ................... Total personnel compensation ......................... Civilian personnel benefits ....................................... Benefits for former personnel ................................... Travel and transportation of persons ....................... 955 229 30 11 975 249 32 19 1998 est. 1,261 262 63 2 1,588 380 33 28 874 INTERNAL REVENUE SERVICE—Continued Federal Funds—Continued THE BUDGET FOR FISCAL YEAR 1998 22.21 22.30 PROCESSING, ASSISTANCE, AND MANAGEMENT—Continued Object Classification (in millions of dollars)—Continued 1996 actual Identification code 20–0912–0–1–803 22.0 23.1 23.3 24.0 25.1 25.2 25.3 25.4 25.5 25.6 25.7 26.0 31.0 41.0 1997 est. 99.0 99.0 Subtotal, direct obligations .................................. Reimbursable obligations .............................................. 1,730 22 1,870 10 2,990 11 99.9 Total obligations ........................................................ 1,752 1,880 3,001 Personnel Summary Direct: Total compensable workyears: 1001 Full-time equivalent employment .............................. 1005 Full-time equivalent of overtime and holiday hours Reimbursable: 2001 Total compensable workyears: Full-time equivalent employment ............................................................... 1996 actual 1997 est. 31,431 314 31,417 314 47,148 314 541 271 271 For necessary expenses of the Internal Revenue Service for determining and establishing tax liabilities; tax and enforcement litigation; technical rulings; examining employee plans and exempt organizations; investigation and enforcement activities; securing unfiled tax returns; collecting unpaid accounts; statistics of income and compliance research; the 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$4,104,211,000¿ $3,153,722,000, of which not to exceed $1,000,000 shall remain available until September 30, ø1999¿ 2000 for research. (Treasury Department Appropriations Act, 1997.) Program and Financing (in millions of dollars) 1996 actual 1997 est. 1998 est. Obligations by program activity: Direct program: 00.01 Criminal Investigations ............................................. ................... ................... 385 00.02 Examination ............................................................... 1,555 1,752 1,689 00.03 Collection ................................................................... 855 842 752 00.04 Employee Plans & Exempt Organizations ................. 128 126 133 00.05 Statistics of Income .................................................. ................... ................... 25 00.06 Chief Counsel ............................................................ 362 214 217 00.07 Tax Fraud & Financial Investigations ....................... 377 379 ................... 00.08 International .............................................................. 37 35 ................... 00.09 SOI/Compliance Research ......................................... 60 62 ................... 00.10 Document Matching .................................................. 73 68 ................... 00.11 Resources Management (Compliance) ...................... 725 643 ................... 00.91 01.01 Total direct program ............................................. Reimbursable program .................................................. 4,172 78 4,121 27 3,201 27 10.00 Total obligations ........................................................ 4,250 4,148 3,228 Budgetary resources available for obligation: Unobligated balance available, start of year: Uninvested balance ................................................... 22.00 New budget authority (gross) ........................................ 1 4,258 1 ................... 4,147 3,228 21.40 –6 ................... ................... –2 ................... ................... 4,251 –4,250 43.00 50.05 60.25 68.00 70.00 Appropriation (total) ............................................. Reappropriation (indefinite) ...................................... Permanent: Appropriation (special fund, indefinite) .................... Spending authority from offsetting collections: Offsetting collections (cash) ..................................... Total new budget authority (gross) .......................... Change in unpaid obligations: Unpaid obligations, start of year: Obligated balance: Appropriation ............................................................. 73.10 New obligations ............................................................. 73.20 Total outlays (gross) ...................................................... 73.40 Adjustments in expired accounts .................................. 74.40 Unpaid obligations, end of year: Obligated balance: Appropriation ............................................................. 4,148 –4,148 3,228 –3,228 1 ................... ................... New budget authority (gross), detail: Current: 40.00 Appropriation ............................................................. 4,097 41.00 Transferred to other accounts ................................... ................... 42.00 Transferred from other accounts .............................. 2 4,104 3,154 –13 ................... 1 ................... 4,099 4,092 3,154 6 ................... ................... 75 28 47 78 27 27 4,258 4,147 3,228 72.40 1998 est. TAX LAW ENFORCEMENT Identification code 20–0913–0–1–803 Total budgetary resources available for obligation New obligations ............................................................. Unobligated balance available, end of year: Uninvested balance ................................................... 1998 est. Transportation of things ........................................... 14 15 15 Rental payments to GSA ........................................... 152 209 519 Communications, utilities, and miscellaneous charges ................................................................. 114 118 141 Printing and reproduction ......................................... 85 81 81 Advisory and assistance services ............................. ................... 9 9 Other services ............................................................ 62 81 69 Purchases of goods and services from Government accounts ................................................................ 51 54 50 Operation and maintenance of facilities .................. 5 5 41 Research and development contracts ....................... 3 ................... ................... Medical care .............................................................. ................... ................... 1 Operation and maintenance of equipment ............... 1 1 5 Supplies and materials ............................................. 10 14 19 Equipment ................................................................. 4 4 7 Grants, subsidies, and contributions ........................ 4 4 4 Identification code 20–0912–0–1–803 Unobligated balance transferred to other accounts Unobligated balance expiring ........................................ 23.90 23.95 24.40 General and special funds—Continued 344 355 356 4,250 4,148 3,228 –4,238 –4,147 –3,275 –3 ................... ................... 355 356 309 86.90 86.93 86.97 Outlays (gross), detail: Outlays from new current authority .............................. Outlays from current balances ...................................... Outlays from new permanent authority ......................... 3,877 208 153 3,887 205 55 2,996 205 74 87.00 Total outlays (gross) ................................................. 4,238 4,147 3,275 Offsets: Against gross budget authority and outlays: 88.00 Offsetting collections (cash) from: Federal sources –78 –27 –27 Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 4,180 4,160 4,120 4,120 3,201 3,248 89.00 90.00 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 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, compiling statistics of income and compliance research, and securing unfiled tax returns and payments. Funds are requested to continue the Service’s ability to ensure equitable application and adequate enforcement of the tax laws, to promote voluntary compliance with the internal revenue laws, to identify possible nonfilers for investigation and to investigate cases of fraud or financial transactions related to possible money laundering schemes. Criminal Investigations.—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. In addition, financial investigations expose money laundering schemes through a variety of methods, including Currency Transaction Reports. 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 explanation of these corrections to taxpayers. The appeals portion of this activity provides staffing, training, and direct support to allow for an administrative review process that provides a channel for INTERNAL REVENUE SERVICE—Continued Federal Funds—Continued DEPARTMENT OF THE TREASURY 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 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 compliance 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; determines and analyzes reasons for tax accounts that become delinquent; and develops, implements, and measures programs that analyze the reasons for types and degrees of nonfiling. Employee plans and exempt organizations.—This activity monitors private pension plans to ensure compliance with the Employee Retirement Income Security Act of 1974, as amended. Organizations apply for tax-exempt status, which is determined by this activity, through the application of certain tests. By examining tax returns of tax-exempt organizations, it monitors and ensures compliance with current tax laws regarding tax-exempt organizations. Statistics of income.—This activity publishes Statistics of Income Reports on the operation of income tax laws, 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.—The counsel activity is the independent 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. PERFORMANCE MEASURES BY BUDGET ACTIVITY 1996 actual Criminal Investigations: Fraud Convictions ................................................................... Narcotics Convictions ............................................................. Examination: Field Examination Dollars Recommended (in billions) .......... Field Examination Dollars Recommended per FTE ................. Appeals Non-Docketed Cycle Time (Days) .............................. Appeals Staff Days Per Disposal ............................................ Collection: Field Collection Dollars Collected (in billions) ....................... Field Collection Dollars Collected per FTE ............................. Field Collection Average Cycles Per TDA/TDI Disposition EP/EO: EP Determination Letter Cycle Time (Days) ........................... EO Determination Letter Cycle Time (Days) ........................... SOI: % of SOI Projects Delivered On Time .................................... Quality Customer Service Rate ............................................... Chief Counsel: Tax Administration Guidance per FTE .................................... Counsel Litigation, Litigation Support and Advice per FTE Number of Private Letter Rulings per FTE ............................. Advance Pricing Agreements per FTE ..................................... 1997 est. 1998 est. 2,028 887 1,756 656 1,756 656 26.0 1,089,661 234 2.14 22.83 1,008,348 238 2.14 22.83 1,008,348 238 2.14 5.63 486,000 35.5 4.87 462,000 35.8 4.92 476,000 34.7 175 79 140 87 170 87 N/A N/A N/A N/A 90 90% 37 127 49 5 40 139 54 5 40 139 54 5 875 Object Classification (in millions of dollars) 1996 actual Identification code 20–0913–0–1–803 11.1 11.3 11.5 11.8 11.9 12.1 13.0 21.0 22.0 23.1 23.2 23.3 24.0 25.1 25.2 25.3 25.4 25.5 25.6 25.7 26.0 31.0 42.0 91.0 Direct obligations: Personnel compensation: Full-time permanent ............................................. Other than full-time permanent ........................... Other personnel compensation ............................. Special personal services payments .................... 2,718 90 77 13 1997 est. 2,740 82 80 15 1998 est. 2,330 34 72 13 Total personnel compensation ......................... 2,898 2,917 2,449 Civilian personnel benefits ....................................... 648 621 509 Benefits for former personnel ................................... 2 8 8 Travel and transportation of persons ....................... 70 87 76 Transportation of things ........................................... 4 2 2 Rental payments to GSA ........................................... 327 309 ................... Rental payments to others ........................................ ................... ................... ................... Communications, utilities, and miscellaneous charges ................................................................. 55 27 5 Printing and reproduction ......................................... 10 5 1 Advisory and assistance services ............................. 15 19 57 Other services ............................................................ 74 68 56 Purchases of goods and services from Government accounts ................................................................ 5 5 5 Operation and maintenance of facilities .................. 11 12 1 Research and development contracts ....................... 2 ................... ................... Medical care .............................................................. ................... 1 1 Operation and maintenance of equipment ............... 14 5 4 Supplies and materials ............................................. 22 20 14 Equipment ................................................................. 14 13 11 Insurance claims and indemnities ........................... 1 ................... ................... Unvouchered .............................................................. ................... 2 2 99.0 99.0 Subtotal, direct obligations .................................. Reimbursable obligations .............................................. 4,172 78 4,121 27 3,201 27 99.9 Total obligations ........................................................ 4,250 4,148 3,228 Personnel Summary 1996 actual Identification code 20–0913–0–1–803 Direct: Total compensable workyears: 1001 Full-time equivalent employment 1005 Full-time equivalent of overtime Reimbursable: Total compensable workyears: 2001 Full-time equivalent employment 2005 Full-time equivalent of overtime 1997 est. 1998 est. .............................. and holiday hours 66,740 85 63,510 85 48,075 85 .............................. and holiday hours 439 1 399 1 399 1 INFORMATION SYSTEMS For necessary expenses for data processing and telecommunications support for Internal Revenue Service activities, including øtax systems modernization¿ 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$1,323,075,000¿ $1,272,487,000, of which no less than ø$130,075,000¿ $130,000,000 shall be available for øTax Systems Modernization (TSM) development and deployment¿ developmental information systems which shall be available until September 30, ø1999, and of which no less than $206,200,000 shall be available for TSM Operational Systems: Provided, That none of the funds made available for TSM Operational Systems shall be available after July 31, 1997, unless the Department of the Treasury has prepared a Request for Proposal which could be used as a base for a solicitation of a contract with an alternative or new Prime Contractor to manage, integrate, test and implement the TSM program: Provided further, That all activities associated with the development of a request for proposal, contract solicitation, and contract award for private sector assistance on TSM (both operational systems and development and deployment systems), beyond private sector assistance which is currently under contract, shall be conducted by the Department of the Treasury’s Modernization Management Board: Provided further, That if the Internal Revenue Service determines that it is unable to meet deadlines established herein, the Secretary of the Treasury shall notify the Committees on Appropriations of the House and the Senate of the delay: Provided further, That the Internal Revenue Service shall submit, by February 1, 1997, a timetable for implementing, 876 INTERNAL REVENUE SERVICE—Continued Federal Funds—Continued THE BUDGET FOR FISCAL YEAR 1998 General and special funds—Continued INFORMATION SYSTEMS—Continued by October 1, 1997, recommendations made by the General Accounting Office in its July 1995 report, entitled: ‘‘Tax Systems Modernization: Management and Technical Weaknesses Must Be Corrected If Modernization Is To Succeed’’: Provided further, That the Internal Revenue Service shall submit, by December 1, 1996, a schedule to transfer, not later than July 31, 1997, a majority of Tax Systems Modernization development, deployment, management, integration, and testing, from the Internal Revenue Service to the private sector¿ 2000. (Treasury Department Appropriations Act, 1997.) ø(RESCISSION)¿ øOf the funds made available under this heading for Information Systems in Public Law 104–52, $115,000,000 are rescinded, in Public Law 103–123, $17,447,000 are rescinded, in Public Law 102–393, $15,000,000 are rescinded, and in Public Law 102–141, $27,000,000 are rescinded.¿ (Treasury Department Appropriations Act, 1997.) Program and Financing (in millions of dollars) Identification code 20–0919–0–1–803 1996 actual This appropriation provides for Servicewide data processing support, including the evaluation, development, and implementation of computer systems, including software and hardware requirements. Operational Information Systems.—This activity provides automation support for the Processing, Assistance and Management and Tax Law Enforcement appropriations. This activity also includes those Tax Systems Modernization projects that have advanced from the developmental phase to an operational mode after Servicewide implementation and acceptance. Developmental information systems.—This activity provides for major redesign and acquisition of the basic information systems infrastructure needed to achieve a fully integrated framework for tax administration operations. This includes implementing a redesigned tax administration system, developing a target architecture, replacing equipment at major field installations, and executing other major redesign efforts. 1998 INFORMATION SYSTEMS SCHEDULE 1997 est. 1998 est. Obligations by program activity: Direct program: 00.01 Operational Information Systems .............................. ................... ................... 1,142 00.02 Developmental Information Systems ......................... ................... ................... 130 00.03 TSM—Modernized Developmental ............................. 643 216 ................... 00.04 Modernized Operational ............................................. 45 207 ................... 00.05 Services & Compliance ............................................. 625 1,000 ................... 00.06 Support Systems ........................................................ 92 ................... ................... 00.91 01.01 Total direct program ............................................. Reimbursable program .................................................. 1,405 42 1,423 2 1,272 2 10.00 Total obligations ........................................................ 1,447 1,425 The performance measures for the requested developmental information systems will be provided once the systems architecture and the related sequencing plans are completed. PERFORMANCE MEASURES BY BUDGET ACTIVITY 1996 actual Operational Information Systems: Integrated Data Retrieval System (IDRS) Real Time Availability to frontline personnel .............................................. Master File Weekend Update Completion Times .................... Corporate Files On-Line (CFOL) Availability to frontline personnel ................................................................................. 1,274 Budgetary resources available for obligation: Unobligated balance available, start of year: Uninvested balance ................................................... 22.00 New budget authority (gross) ........................................ 23.90 23.95 24.40 Total budgetary resources available for obligation New obligations ............................................................. Unobligated balance available, end of year: Uninvested balance ................................................... 1,721 –1,447 1,425 –1,425 1,274 –1,274 274 ................... ................... New budget authority (gross), detail: Current: 40.00 Appropriation ............................................................. 1,511 1,323 1,272 40.35 Appropriation rescinded ............................................ ................... –174 ................... 41.00 Transferred to other accounts ................................... –1 ................... ................... 43.00 68.00 70.00 Appropriation (total) ............................................. Permanent: Spending authority from offsetting collections: Offsetting collections (cash) ..................................... 1,510 1,149 1,272 42 2 2 Total new budget authority (gross) .......................... 1,552 1,151 1,274 Change in unpaid obligations: Unpaid obligations, start of year: Obligated balance: Appropriation ............................................................. 73.10 New obligations ............................................................. 73.20 Total outlays (gross) ...................................................... 73.40 Adjustments in expired accounts .................................. 74.40 Unpaid obligations, end of year: Obligated balance: Appropriation ............................................................. 72.40 566 529 694 1,447 1,425 1,274 –1,474 –1,260 –1,278 –10 ................... ................... 529 694 11.1 11.3 11.5 11.9 12.1 21.0 22.0 23.1 23.3 24.0 25.1 25.2 25.3 25.4 25.7 26.0 31.0 Direct obligations: Personnel compensation: Full-time permanent ............................................. Other than full-time permanent ........................... Other personnel compensation ............................. 1,011 421 42 747 511 2 827 449 2 87.00 Total outlays (gross) ................................................. 1,474 1,260 1,278 Offsets: Against gross budget authority and outlays: 88.00 Offsetting collections (cash) from: Federal sources –42 –2 1,510 1,432 1,149 1,258 1,272 1,276 99% 99% 99% 1997 est. 386 10 10 405 8 15 1998 est. 355 7 10 428 372 82 72 18 16 1 3 32 ................... 283 2 24 278 224 2 24 247 20 4 130 31 90 20 1 134 30 127 Subtotal, direct obligations .................................. Reimbursable obligations .............................................. 1,405 42 1,423 2 1,272 2 99.9 Total obligations ........................................................ 1,447 1,425 1,274 Personnel Summary Direct: Total compensable workyears: 1001 Full-time equivalent employment .............................. 1005 Full-time equivalent of overtime and holiday hours Reimbursable: 2001 Total compensable workyears: Full-time equivalent employment ............................................................... 1996 actual 1997 est. 1998 est. 8,471 67 7,999 68 7,162 65 123 21 20 –2 Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 99% 85.6% 99.0 99.0 Identification code 20–0919–0–1–803 Outlays (gross), detail: Outlays from new current authority .............................. Outlays from current balances ...................................... Outlays from new permanent authority ......................... 99% 85.6% Total personnel compensation ......................... 406 Civilian personnel benefits ....................................... 79 Travel and transportation of persons ....................... 12 Transportation of things ........................................... ................... Rental payments to GSA ........................................... 37 Communications, utilities, and miscellaneous charges ................................................................. 223 Printing and reproduction ......................................... 1 Advisory and assistance services ............................. 1 Other services ............................................................ 235 Purchases of goods and services from Government accounts ................................................................ 22 Operation and maintenance of facilities .................. 28 Operation and maintenance of equipment ............... 111 Supplies and materials ............................................. 34 Equipment ................................................................. 216 690 86.90 86.93 86.97 99% 85.6% 1996 actual Identification code 20–0919–0–1–803 274 ................... 1,151 1,274 1998 est. Object Classification (in millions of dollars) 21.40 169 1,552 1997 est. 89.00 90.00 INFORMATION TECHNOLOGY INVESTMENTS For necessary expenses for the capital asset acquisition of information technology systems and related costs, including contracting for INTERNAL REVENUE SERVICE—Continued Federal Funds—Continued DEPARTMENT OF THE TREASURY information technology operations as authorized by 5 U.S.C. 3109, the following amounts, to remain available until expended: for fiscal year 1998, $500,000,000, to become available July 1, 1998; and for fiscal year 1999, $500,000,000, to become available on October 1, 1998. Program and Financing (in millions of dollars) Identification code 20–0921–0–1–803 1996 actual 1997 est. 1998 est. Budgetary resources available for obligation: New budget authority (gross) ........................................ ................... ................... Unobligated balance available, end of year: Uninvested balance ................................................... ................... ................... 500 60.05 New budget authority (gross), detail: Appropriation (indefinite) ............................................... ................... ................... Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 19,159 19,159 21,163 21,163 21,983 21,983 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. 500 89.00 90.00 89.00 90.00 877 Net budget authority and outlays: Budget authority ............................................................ ................... ................... 500 Outlays ........................................................................... ................... ................... ................... 22.00 24.40 500 REFUNDING INTERNAL REVENUE COLLECTIONS, INTEREST Program and Financing (in millions of dollars) Identification code 20–0904–0–1–908 The creation of the Information Technology Investments Account responds to the requirements of the Federal Acquisition Streamlining Act of 1994 and the Information Technology Management Reform Act of 1996 and represents new capital projects, formerly designated as Tax Systems Modernization, in the ‘‘Information Systems’’ account within the Internal Revenue Service (IRS). Requesting funding for projects in this account is consistent with the Administration’s fixed asset policy by seeking advanced appropriations for multi-year projects. The Administration supports full funding as part of an ongoing attempt to improve cost and performance of agency procurements. The Administration’s goal is to ensure that capital assets support core/priority mission of the agency; the assets have demonstrated a projected return on investment that is clearly articulated, cost-benefits of acquisition have been evaluated, and to help ensure accountability. To implement the Administration’s full funding policy, advance appropriations are requested for information technology investments for the IRS’s primary business lines: submission processing, electronic commerce, customer service; compliance, and corporate systems. Investments in information technology will be predicated on a systems architecture that integrates functional requirements with infrastructure and data security; a project sequencing plan that details the logical sequence of systems development roll-out and phase out of legacy systems; and business cases that incorporate known outcomes of reengineering and electronic commerce and redesigns of work processes. 1996 actual 1997 est. 1998 est. 10.00 Obligations by program activity: Total obligations (object class 43.0) ............................ 2,172 2,644 2,753 22.00 23.95 Budgetary resources available for obligation: New budget authority (gross) ........................................ New obligations ............................................................. 2,172 –2,172 2,644 –2,644 2,753 –2,753 60.05 New budget authority (gross), detail: Appropriation (indefinite) ............................................... 2,172 2,644 2,753 73.10 73.20 Change in unpaid obligations: New obligations ............................................................. Total outlays (gross) ...................................................... 2,172 –2,172 2,644 –2,644 2,753 –2,753 86.97 Outlays (gross), detail: Outlays from new permanent authority ......................... 2,172 2,644 2,753 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 2,172 2,172 2,644 2,644 2,753 2,753 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. Public enterprise funds: PAYMENT WHERE EARNED INCOME CREDIT EXCEEDS LIABILITY TAX FEDERAL TAX LIEN REVOLVING FUND FOR Program and Financing (in millions of dollars) Program and Financing (in millions of dollars) Identification code 20–0906–0–1–609 1996 actual Identification code 20–4413–0–3–803 1997 est. 19,159 21,163 21,983 1997 est. 1998 est. Obligations by program activity: Total obligations (object class 32.0) ............................ 3 3 3 Budgetary resources available for obligation: Unobligated balance available, start of year: Uninvested balance ................................................... 22.00 New budget authority (gross) ........................................ 7 3 8 3 8 3 10 –3 11 –3 11 –3 8 8 8 New budget authority (gross), detail: Spending authority from offsetting collections (gross): Offsetting collections (cash) ..................................... 3 3 3 Change in unpaid obligations: Unpaid obligations, start of year: Obligated balance: U.S. Securities: Unrealized discounts ....................... –1 –2 –2 1998 est. 10.00 Obligations by program activity: 10.00 Total obligations (object class 44.0) ............................ 1996 actual 21.40 Budgetary resources available for obligation: New budget authority (gross) ........................................ New obligations ............................................................. 19,159 –19,159 21,163 –21,163 21,983 –21,983 New budget authority (gross), detail: 60.05 Appropriation (indefinite) ............................................... 19,159 21,163 21,983 73.10 73.20 Change in unpaid obligations: New obligations ............................................................. Total outlays (gross) ...................................................... 19,159 –19,159 21,163 –21,163 21,983 –21,983 68.00 86.97 Outlays (gross), detail: Outlays from new permanent authority ......................... 19,159 21,163 21,983 72.42 22.00 23.95 23.90 23.95 24.40 Total budgetary resources available for obligation New obligations ............................................................. Unobligated balance available, end of year: Uninvested balance ................................................... 878 INTERNAL REVENUE SERVICE—Continued Federal Funds—Continued THE BUDGET FOR FISCAL YEAR 1998 Public enterprise funds—Continued FEDERAL TAX LIEN REVOLVING FUND—Continued Program and Financing (in millions of dollars)—Continued Identification code 20–4413–0–3–803 73.10 73.20 74.42 1996 actual 1997 est. 1998 est. New obligations ............................................................. Total outlays (gross) ...................................................... Unpaid obligations, end of year: Obligated balance: U.S. Securities: Unrealized discounts ....................... 3 –2 3 –3 3 –3 –2 –2 –2 Outlays (gross), detail: Outlays from new permanent authority ......................... 2 3 3 Offsets: Against gross budget authority and outlays: 88.40 Offsetting collections (cash) from: Non-Federal sources .................................................................. –3 –3 –3 86.97 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ ................... ................... ................... 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 SECTION 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 øapproval of¿ notice to the House and Senate Committees on Appropriations. SEC. 102. The Internal Revenue Service shall maintain a training program to insure 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. No funds available in this Act to the Internal Revenue Service for separation incentive payments as authorized by section 663 of this Act may be obligated without the advance approval of the House and Senate Committees on Appropriations.¿ øSEC. 105. The Internal Revenue Service (IRS) may proceed with its field support reorganization in fiscal year 1997 after it submits its report, no earlier than March 1, 1997, to the Committees on Appropriations of the House and Senate only if the IRS maintains, in fiscal year 1997, the current level of taxpayer service employees that work on cases generated through walk in visits and telephone calls to IRS offices.¿ 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 make the improvement of the IRS 1–800 help line service a priority and allocate resources necessary to increase phone lines and staff to improve the IRS 1–800 help line service.¿ øSEC. 107. No funds made available by this Act, or any other Act, to the Internal Revenue Service may be used to pay for the design and printing of more than two ink colors on the covers of income tax packages, and such ink colors must be the same colors as used to print the balance of the material in each package.¿ øSEC. 108. Notwithstanding any other provision of law, no field support reorganization of the Internal Revenue Service shall be undertaken in Aberdeen, South Dakota until the Internal Revenue Service toll-free help phone line assistance program reaches at least an 80 percent service level. The Commissioner shall submit to Congress a report and the GAO shall certify to Congress that the 80 percent service level has been met.¿ (Treasury Department Appropriations Act, 1997.) UNITED STATES SECRET SERVICE Federal Funds General and special funds: SALARIES AND EXPENSES For necessary expenses of the United States Secret Service, including purchase not to exceed ø702¿ 705 vehicles for police-type use, of which ø665¿ 675 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; øand¿ for travel of Secret Service employees on protective missions without regard to the limitations on such expenditures in this or any other Actø: Provided, That approval is obtained in advance from the House and Senate Committees on Appropriations¿; for repairs, alterations, and minor construction at the James J. Rowley Secret Service Training Center; 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; for sponsorship of a conference for the Women in Federal Law Enforcement, to be held during fiscal year 1998; 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: øProvided, That 3 U.S.C. 203(a) is amended by deleting ‘‘but not to exceed twelve hundred in number’’; $528,262,000, of which $1,200,000 shall be available as a grant for activities related to the investigations of missing and exploited children and shall remain available until expended¿ $575,971,000. (Treasury Department Appropriations Act, 1997.) ø(RECISSION)¿ øFor an additional amount for the necessary expenses of the United States Secret Service $3,026,000, to remain available until expended: Provided, That of the amount provided, $3,026,000 is designated by Congress as an emergency requirement pursuant to section 251(b)(2)(D)(i) of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended.¿ (Treasury, Postal Service, and General Government Appropriations Act, 1997.) UNITED STATES SECRET SERVICE—Continued Federal Funds—Continued DEPARTMENT OF THE TREASURY Program and Financing (in millions of dollars) Identification code 20–1408–0–1–751 1996 actual 1997 est. 1998 est. Obligations by program activity: Direct program: 00.01 Protection, investigations, and uniformed activities 00.02 Other security programs ............................................ 00.03 Presidential candidate protective activities ............. 507 3 19 520 576 6 ................... 7 ................... 00.91 01.01 Total direct program ............................................. Reimbursable program .................................................. 529 5 533 3 576 3 10.00 Total obligations ........................................................ 534 536 579 Budgetary resources available for obligation: Unobligated balance available, start of year: Brought Forward October 1 (no year) ..................................... 22.00 New budget authority (gross) ........................................ 22.30 Unobligated balance expiring ........................................ 21.40 23.90 23.95 24.40 Total budgetary resources available for obligation New obligations ............................................................. Unobligated balance available, end of year: Uninvested balance ................................................... New budget authority (gross), detail: Current: 40.00 Appropriation ............................................................. 50.00 Reappropriation ......................................................... Permanent: 68.00 Spending authority from offsetting collections: Offsetting collections (cash) ..................................... 70.00 Total new budget authority (gross) .......................... Change in unpaid obligations: Unpaid obligations, start of year: Obligated balance: Appropriation ............................................................. 73.10 New obligations ............................................................. 73.20 Total outlays (gross) ...................................................... 73.40 Adjustments in expired accounts .................................. 74.40 Unpaid obligations, end of year: Obligated balance: Appropriation ............................................................. 5 2 ................... 538 534 579 –8 ................... ................... 535 –534 536 –536 579 –579 2 ................... ................... 531 531 576 2 ................... ................... 5 3 534 579 72.40 60 68 73 534 536 579 –518 –531 –574 –8 ................... ................... 68 73 78 Outlays (gross), detail: 86.90 Outlays from new current authority .............................. 86.93 Outlays from current balances ...................................... 86.97 Outlays from new permanent authority ......................... 467 46 5 478 50 3 518 53 3 87.00 518 531 574 Total outlays (gross) ................................................. Offsets: Against gross budget authority and outlays: 88.00 Offsetting collections (cash) from: Federal sources –5 –3 –3 Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 533 514 531 528 576 571 89.00 90.00 vestigation 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 residence 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. 3 538 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 in- 879 Performance Indicators 1996 actual Cases Closed—The total number of cases worked and closed, excluding protective intelligence, protective surveys, and administratively closed cases ............. Arrests—The total number of arrests reported by field offices ........................................................................ Counterfeit Notes Seized—Value of counterfeit notes seized 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 ....................................... 1997 est. 1998 est. 27,393 31,000 31,000 11,889 12,000 12,000 $169,288,300 $195,000,000 $195,000,000 3,518 1,541 588 3,700 1,000 600 3,700 1,000 0 Object Classification (in millions of dollars) 1996 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 Direct obligations: Personnel compensation: Full-time permanent ............................................. Other than full-time permanent ........................... Other personnel compensation ............................. 200 25 75 1997 est. 225 24 68 1998 est. 235 24 70 Total personnel compensation ......................... 300 317 329 Civilian personnel benefits ....................................... 73 77 85 Travel and transportation of persons ....................... 52 38 37 Transportation of things ........................................... 3 2 2 Rental payments to GSA ........................................... 34 35 36 Rental payments to others ........................................ 1 ................... 1 Communications, utilities, and miscellaneous charges ................................................................. 13 10 12 Printing and reproduction ......................................... 1 1 1 Other services ............................................................ 29 26 34 Supplies and materials ............................................. 7 7 7 Equipment ................................................................. 14 18 31 Land and structures .................................................. 2 1 1 Grants, subsidies, and contributions ........................ ................... 1 ................... 99.0 99.0 99.5 Subtotal, direct obligations .................................. Reimbursable obligations .............................................. Below reporting threshold .............................................. 529 4 1 533 2 1 576 2 1 99.9 Total obligations ........................................................ 534 536 579 Personnel Summary Identification code 20–1408–0–1–751 1001 1005 Total compensable workyears: Full-time equivalent employment .................................. Full-time equivalent of overtime and holiday hours 1996 actual 4,638 1,407 1997 est. 4,951 1,201 1998 est. 5,007 1,207 880 UNITED STATES SECRET SERVICE—Continued Federal Funds—Continued THE BUDGET FOR FISCAL YEAR 1998 General and special funds—Continued CONTRIBUTION ACQUISITION, CONSTRUCTION, IMPROVEMENT, EXPENSES AND RELATED FOR ANNUITY BENEFITS Program and Financing (in millions of dollars) 1996 actual Identification code 20–1407–0–1–751 1997 est. 1998 est. (INCLUDING TRANSFER OF FUNDS) For necessary expenses of construction, repair, alteration, and improvement of facilities, ø$37,365,000, of which $8,200,000 shall be available for the Rowley Secret Service Training Center¿ $9,176,000, to remain available until expendedø: Provided, That funds previously provided under the title, ‘‘Treasury Buildings and Annex Repair and Restoration,’’¿, for the Secret Service’s Headquarters Buildingø, shall be transferred to this account: Provided further, That funds for the¿ and the James J. Rowley øSecret Service¿ Training Center øshall not be available until a prospectus authorizing such facilities is approved in accordance with the Public Buildings Act of 1959, as amended, except that funds may be expended for required expenses in connection with the development of a proposed prospectus¿. (Department of the Treasury Appropriations Act, 1997.) Program and Financing (in millions of dollars) Identification code 20–1409–0–1–751 1996 actual Obligations by program activity: 10.00 Total obligations ............................................................ ................... 1997 est. 10.00 Obligations by program activity: Total obligations (object class 12.1) ............................ 46 46 56 22.00 23.95 Budgetary resources available for obligation: New budget authority (gross) ........................................ New obligations ............................................................. 46 –46 46 –46 56 –56 60.05 New budget authority (gross), detail: Appropriation (indefinite) ............................................... 46 46 56 3 46 –42 7 46 –50 3 56 –56 7 3 3 Outlays (gross), detail: Outlays from new permanent authority ......................... 42 Outlays from permanent balances ................................ ................... 46 4 53 3 Change in unpaid obligations: Unpaid obligations, start of year: Obligated balance: Appropriation ............................................................. 73.10 New obligations ............................................................. 73.20 Total outlays (gross) ...................................................... 74.40 Unpaid obligations, end of year: Obligated balance: Appropriation ............................................................. 72.40 1998 est. 86.97 86.98 47 9 87.00 Total outlays (gross) ................................................. 42 50 56 37 9 10 ................... 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 46 42 46 50 56 56 22.00 22.22 Budgetary resources available for obligation: New budget authority (gross) ........................................ ................... Unobligated balance transferred from other accounts ................... 23.90 23.95 Total budgetary resources available for obligation ................... New obligations ............................................................. ................... 47 –47 9 –9 40.00 New budget authority (gross), detail: Appropriation .................................................................. ................... 37 9 ................... ................... ................... 47 ................... –4 43 9 –15 COMPTROLLER OF THE CURRENCY 43 37 ASSESSMENT FUNDS Outlays (gross), detail: Outlays from new current authority .............................. ................... 4 Outlays from current balances ...................................... ................... ................... 1 14 Change in unpaid obligations: Unpaid obligations, start of year: Obligated balance: Appropriation ............................................................. 73.10 New obligations ............................................................. 73.20 Total outlays (gross) ...................................................... 74.40 Unpaid obligations, end of year: Obligated balance: Appropriation ............................................................. The District of Columbia is reimbursed for benefit payments made from the revenue of the District of Columbia to or 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). 72.40 86.90 86.93 87.00 ................... Total outlays (gross) ................................................. ................... 4 Trust Funds Program and Financing (in millions of dollars) Identification code 20–8413–0–8–373 Obligations by program activity: Total obligations ............................................................ 370 Budgetary resources available for obligation: Unobligated balance available, start of year: U.S. Securities: 21.91 Par value ............................................................... 21.92 Unrealized discounts ............................................. 23 –4 15 10.00 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ ................... Outlays ........................................................................... ................... 37 4 9 15 This account provides funding for the interior build out of a new United States Secret Service headquarters building and 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. 23.3 25.2 31.0 32.0 99.9 Communications, utilities, and miscellaneous charges Other services ................................................................ Equipment ...................................................................... Land and structures ...................................................... 1996 actual 1997 est. 356 1998 est. 360 29 45 –3 ................... 1997 est. ................... ................... ................... ................... 8 3 11 25 1 4 1 3 Total obligations ........................................................ ................... 47 9 Total unobligated balance, start of year ............. New budget authority (gross) ........................................ 19 377 26 375 45 362 23.90 23.95 Total budgetary resources available for obligation New obligations ............................................................. Unobligated balance available, end of year: U.S. Securities: Par value ............................................................... Unrealized discounts ............................................. 396 –370 401 –356 407 –360 24.99 1998 est. 21.99 22.00 24.91 24.92 Object Classification (in millions of dollars) Identification code 20–1409–0–1–751 1996 actual Total unobligated balance, end of year .................... 26 45 47 68.00 New budget authority (gross), detail: Spending authority from offsetting collections (gross): Offsetting collections (cash) ..................................... 377 375 362 Change in unpaid obligations: Unpaid obligations, start of year: Obligated balance: U.S. Securities: Par value ......................................... 73.10 New obligations ............................................................. 73.20 Total outlays (gross) ...................................................... 217 370 –357 230 356 –384 202 360 –362 29 45 47 –3 ................... ................... 72.91 OFFICE OF THRIFT SUPERVISION Federal Funds DEPARTMENT OF THE TREASURY 74.91 86.97 86.98 87.00 Unpaid obligations, end of year: Obligated balance: U.S. Securities: Par value ......................................... 4999 230 202 375 362 9 ................... Total outlays (gross) ................................................. 357 384 362 Offsets: Against gross budget authority and outlays: Offsetting collections (cash) from: 88.00 Federal sources ..................................................... 88.40 Non-Federal sources ............................................. –11 –366 –11 –364 –11 –351 88.90 –377 –375 –362 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ ................... ................... ................... Outlays ........................................................................... –20 9 ................... 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. The Administrator of National Banks 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 2,155 national bank examiners. At present, there are approximately 2,736 national banks with total assets of more than $2.5 trillion. In addition, the Comptroller considers applications for mergers in which the resulting bank will be a national bank 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. 1995 actual 1996 actual 1997 est. Revenue ................................................... Expense .................................................... 379 –380 372 –371 375 –356 353 –346 0109 Net income or loss (–) ............................ –1 1 19 7 Balance Sheet (in millions of dollars) ASSETS: Federal assets: 1101 Fund balances with Treasury ............. Investments in US securities: 1102 Treasury securities, par .................. 1106 Receivables, net ............................. 1107 Advances and prepayments ........... Non-Federal assets: 1206 Receivables, net .................................. 1207 Advances and prepayments ................ 1803 Other Federal assets: Property, plant and equipment, net ............................ 1999 11.1 11.3 11.5 11.8 Personnel compensation: Full-time permanent .................................................. 211 Other than full-time permanent ............................... ................... Other personnel compensation .................................. 1 Special personal services payments ......................... 1 11.9 12.1 21.0 22.0 23.2 23.3 24.0 25.1 26.0 31.0 32.0 99.0 99.5 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 ...................................................... Subtotal, reimbursable obligations ............................... Below reporting threshold .............................................. 99.9 Total obligations ........................................................ 370 1997 est. 209 6 1 1 1998 est. 204 6 1 1 213 217 212 57 54 56 28 27 28 1 1 2 27 25 25 8 5 6 2 2 2 15 11 14 7 7 7 14 8 9 –3 –1 –1 369 356 360 1 ................... ................... 370 356 360 1996 actual Identification code 20–8413–0–8–373 2001 2005 Total compensable workyears: Full-time equivalent employment .................................. Full-time equivalent of overtime and holiday hours 3,456 4 1997 est. 3,100 4 1998 est. 3,100 4 OFFICE OF THRIFT SUPERVISION Federal Funds Public enterprise funds: OFFICE OF THRIFT SUPERVISION Program and Financing (in millions of dollars) 10.00 Obligations by program activity: Total obligations ............................................................ 1996 actual 143 Budgetary resources available for obligation: Unobligated balance available, start of year: U.S. Securities: 21.91 Par value ............................................................... 56 21.92 Unrealized discounts ............................................. ................... 1997 est. 145 1998 est. 139 77 76 –1 ................... 21.99 22.00 Total unobligated balance, start of year ............. New budget authority (gross) ........................................ 56 163 76 145 76 139 13 23.90 23.95 219 –143 221 –145 215 –139 245 1 1 245 1 1 24.91 24.92 Total budgetary resources available for obligation New obligations ............................................................. Unobligated balance available, end of year: U.S. Securities: Par value ............................................................... Unrealized discounts ............................................. 4 2 2 2 2 2 24.99 Total unobligated balance, end of year .................... 76 76 76 93 97 106 106 68.00 338 358 370 370 New budget authority (gross), detail: Spending authority from offsetting collections (gross): Offsetting collections (cash) ..................................... 163 145 139 35 36 .................. .................. 69 143 –144 68 145 –145 68 139 –139 68 68 68 144 145 139 1995 actual 1996 actual 1997 est. 1998 est. 6 6 13 231 1 1 247 1 1 4 2 Total assets ........................................ LIABILITIES: 2101 Federal liabilities: Accounts payable ...... Non-Federal liabilities: 2201 Accounts payable ................................ 2206 Pension and other actuarial liabilities 2207 Other ................................................... 8 1 182 8 1 187 7 3 103 7 3 106 2999 113 116 Change in unpaid obligations: Unpaid obligations, start of year: Obligated balance: U.S. Securities: Par value ......................................... 73.10 New obligations ............................................................. 73.20 Total outlays (gross) ...................................................... 74.91 Unpaid obligations, end of year: Obligated balance: U.S. Securities: Par value ......................................... 77 76 76 –1 ................... ................... 72.91 Total liabilities .................................... NET POSITION: 3200 Invested capital ....................................... 226 232 112 126 257 254 3999 112 126 257 254 Total net position ................................ 370 Personnel Summary 1998 est. 0101 0102 Identification code 20–8413–0–8–373 358 1996 actual Identification code 20–8413–0–8–373 Identification code 20–4108–0–3–373 Statement of Operations (in millions of dollars) Identification code 20–8413–0–8–373 338 200 Object Classification (in millions of dollars) Outlays (gross), detail: Outlays from new permanent authority ......................... 357 Outlays from permanent balances ................................ ................... Total, offsetting collections (cash) .................. Total liabilities and net position ............ 881 86.97 Outlays (gross), detail: Outlays from new permanent authority ......................... 882 OFFICE OF THRIFT SUPERVISION—Continued Federal Funds—Continued THE BUDGET FOR FISCAL YEAR 1998 Public enterprise funds—Continued OFFICE OF THRIFT SUPERVISION—Continued Program and Financing (in millions of dollars)—Continued 1996 actual Identification code 20–4108–0–3–373 1997 est. 1998 est. Offsets: Against gross budget authority and outlays: Offsetting collections (cash) from: 88.20 Interest on U.S. securities .................................... 88.40 Non-Federal sources ............................................. –6 –157 –5 –140 –5 –134 88.90 –163 –145 12.1 13.0 21.0 22.0 23.2 23.3 25.2 26.0 31.0 32.0 99.0 Civilian personnel benefits ............................................ Benefits for former personnel ........................................ 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 ...................................................... Subtotal, reimbursable obligations ............................... 23 1 9 1 6 2 10 1 3 1 143 23 1 10 1 6 2 9 1 4 1 145 23 1 9 1 5 2 8 1 1 1 139 99.9 Total obligations ........................................................ 143 145 139 –139 89.00 90.00 Total, offsetting collections (cash) .................. Net budget authority and outlays: Budget authority ............................................................ ................... ................... ................... Outlays ........................................................................... –19 ................... ................... The Office of Thrift Supervision was created by the Financial Institutions Reform, Recovery, and Enforcement Act of 1989 (12 U.S.C. 1811 note). The Office assumed the regulatory functions of the Federal Home Loan Bank Board dissolved by the same act. The Office charters, regulates and examines Federal thrifts, all of which are insured by the Savings Association Insurance Fund. In addition, the Office cooperates in the examination and supervision of State-chartered thrifts insured by the Savings Association Insurance Fund. The Office 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 Office oversees more than 1,300 thrifts with more than 11,000 operating branches and total assets of more than $700 billion. Personnel Summary 1996 actual Identification code 20–4108–0–3–373 Total compensable workyears: 2001 Full-time equivalent employment .................................. 2005 Full-time equivalent of overtime and holiday hours 1,424 4 1997 est. 1,375 4 1998 est. 1,325 4 INTEREST ON THE PUBLIC DEBT Federal Funds General and special funds: INTEREST ON THE PUBLIC DEBT Program and Financing (in millions of dollars) 1996 actual Identification code 20–0550–0–1–901 1997 est. 1998 est. 192 –187 151 –140 145 –144 141 –138 0109 Net income or loss (–) ............................ 5 11 1 1998 est. 365,344 Budgetary resources available for obligation: New budget authority (gross) ........................................ New obligations ............................................................. 343,955 –343,955 356,740 –356,740 365,344 –365,344 60.05 New budget authority (gross), detail: Appropriation (indefinite) ............................................... 343,955 356,740 365,344 Change in unpaid obligations: New obligations ............................................................. Total outlays (gross) ...................................................... 343,955 –343,955 356,740 –356,740 365,344 –365,344 Outlays (gross), detail: Outlays from new permanent authority ......................... 343,955 356,740 365,344 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 343,955 343,955 356,740 356,740 365,344 365,344 3 Identification code 20–4108–0–3–373 1997 est. 356,740 86.97 1996 actual Revenue ................................................... Expense .................................................... 343,955 73.10 73.20 1995 actual 0101 0102 Obligations by program activity: Total obligations (object class 43.0) ............................ 22.00 23.95 Statement of Operations (in millions of dollars) 10.00 Balance Sheet (in millions of dollars) Identification code 20–4108–0–3–373 ASSETS: Investments in US securities: 1102 Federal assets: Treasury securities, par .................................................. 1803 Other Federal assets: Property, plant and equipment, net ............................ 1999 Total assets ........................................ LIABILITIES: 2201 Non-Federal liabilities: Accounts payable 2999 Total liabilities .................................... NET POSITION: 3100 Appropriated capital ................................ 3200 Invested capital ....................................... 1995 actual 1996 actual 1997 est. 1998 est. 125 146 146 146 54 45 46 47 179 191 192 193 62 61 62 64 62 61 62 64 64 53 85 45 84 46 82 47 3999 Total net position ................................ 117 130 130 129 4999 Total liabilities and net position ............ 179 191 192 193 Object Classification (in millions of dollars) Identification code 20–4108–0–3–373 1996 actual 1997 est. 1998 est. 11.1 11.5 11.8 Personnel compensation: Full-time permanent .................................................. Other personnel compensation .................................. Special personal services payments ......................... 84 1 1 85 1 1 85 1 1 11.9 Total personnel compensation .............................. 86 87 87 Summary of Budget Authority and Outlays (in millions of dollars) 1996 actual 1997 est. Enacted/requested: Budget Authority ..................................................................... 343,955 356,740 Outlays .................................................................................... 343,955 356,740 Legislative proposal, not subject to PAYGO: Budget Authority ..................................................................... .................... .................... Outlays .................................................................................... .................... .................... Total: Budget Authority ..................................................................... Outlays .................................................................................... 343,955 343,955 356,740 356,740 1998 est. 365,344 365,344 763 763 366,107 366,107 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. GENERAL FUND RECEIPT ACCOUNTS DEPARTMENT OF THE TREASURY INTEREST ON THE Legislative proposal, subject to PAYGO ............................. ................... –327 99–015300 Estate and gift taxes ....................................... 17,189 17,588 Legislative proposal, subject to PAYGO ............................. ................... ................... 99–015500 Tobacco excise tax ........................................... 5,795 5,694 99–015600 Alcohol excise tax ............................................. 7,220 7,171 99–015700 Telephone excise tax ........................................ 4,234 4,485 99–031050 Other Federal fund customs duties ................. 12,054 10,621 Legislative proposal, subject to PAYGO ............................. ................... ................... 99–089400 Ozone depleting chemicals tax ........................ 320 113 PUBLIC DEBT (Legislative Proposal, not subject to PAYG0) Program and Financing (in millions of dollars) 1996 actual Identification code 20–0550–2–1–901 10.00 1997 est. 1998 est. Obligations by program activity: Total obligations (object class 43.0) ............................ ................... ................... General Fund Governmental receipts .......................................... 763 –763 60.05 New budget authority (gross), detail: Appropriation (indefinite) ............................................... ................... ................... 763 73.10 73.20 Change in unpaid obligations: New obligations ............................................................. ................... ................... Total outlays (gross) ...................................................... ................... ................... 763 –763 86.97 Outlays (gross), detail: Outlays from new permanent authority ......................... ................... ................... 763 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ ................... ................... Outlays ........................................................................... ................... ................... 763 763 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 (in millions of dollars) 1996 actual 1997 est. 1998 est. ................... ................... 7,468 7,669 20,477 23,184 ................... ................... 5 5 646 7,835 22,910 96 5 56 56 56 7 7 7 2 2 2 90 ................... ................... 59 59 59 83 83 83 2 77 2 77 2 77 15 15 15 246 246 246 2 50 2 50 2 52 664 1,047 1,071 36 –121 532 656,351 ................... 171,501 ................... –692 7 ................... –20 527 674,276 –1,659 176,196 –1 –111 6 18,818 –1 5,661 7,119 4,746 12,566 –799 47 763 Budgetary resources available for obligation: 22.00 New budget authority (gross) ........................................ ................... ................... 23.95 New obligations ............................................................. ................... ................... Governmental receipts: 20–015600 Transfer of excise taxes for general fund transportation related activities: Legislative proposal, subject to PAYGO ............................................................... 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 ....... 20–086900 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 ........................................................... 20–309990 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 ...................... 883 –20 568 708,311 –17,178 187,013 1,280 –285 903,722 927,064 961,016 Offsetting receipts from the public: 20–143500 General fund proprietary interest receipts,not otherwise classified,Treasury ............................................. 196 196 196 20–144100 Interest on loans to the District of Columbia 4 3 3 20–145000 Interest payments from States, Cash management improvement ........................................................ 46 67 65 20–146100 Interest on loans to United Kingdom .............. 27 25 22 20–146310 Interest on quota in International Monetary Fund .................................................................................... 475 483 483 20–148400 Interest on deposits in tax and loan accounts 757 736 750 20–149900 Net interest received from direct loan financing accounts ....................................................................... 3,031 4,391 5,754 20–247500 Vendor user fees, Treasury: Legislative proposal, subject to PAYGO .................................................... ................... ................... 15 20–261300 Proceeds from the sale of United States Enrichment Corporation .......................................................... ................... ................... 1,800 20–286800 Dollar conversion of foreign currency loan repayments, Treasury ............................................................ 13 13 13 20–296100 Repayment of loans to United Kingdom .......... 106 108 110 20–322000 All other general fund proprietary receipts, Treasury .............................................................................. 1,236 1,000 1,000 20–387500 Budget clearing account (suspense) ............... 264 ................... ................... General Fund Offsetting receipts from the public ..................... 6,155 7,022 10,211 Intragovernmental payments: 13–141000 Interest on investment, economic development revolving fund .................................................................... 4 4 4 14–142400 Interest on investment, Colorado River projects ............................................................................... 120 87 67 14–142700 Interest on advances to Colorado River Dam Fund, Boulder Canyon project ............................................ 14 14 14 20–135100 Interest on loans to BPA .................................. 354 408 425 20–135400 Interest on loans for housing for the elderly or handicapped .................................................................. 555 435 361 20–135500 Interest on loans to Land Acquisition and Development Fund, PADC: Legislative proposal, not subject to PAYGO ..................................................................... ................... 157 ................... 20–136100 Interest on loans to the Secretary of Transportation, Railroad rehabilitation and improvement fund 3 ................... ................... 20–136300 Interest on loans for college housing and academic facilities loans, Education ................................. 12 12 11 20–140100 Interest on loans to Commodity Credit Corporation .............................................................................. 355 76 342 20–140500 Interest on loans to H.U.D., college housing loans, ED. ........................................................................... 9 11 12 20–141700 Interest on loans to Tennessee Valley Authority ........................................................................................ 1 4 2 20–141800 Interest on loans to Federal Financing Bank 6,458 4,351 3,958 20–142500 Interest on loans to Rural Development Insurance Fund ........................................................................... 140 139 136 20–143000 Interest on loans to Rural housing insurance fund .................................................................................... 1 ................... ................... 20–143300 Interest on loans to National flood insurance fund, FEMA ......................................................................... 12 42 42 20–143900 Interest on loans to Rural Telephone Bank 33 28 7 20–149100 Interest on net investments, Panama Canal Commission ........................................................................ ................... 6 6 20–149500 Interest payments on repayable advances to the Black Lung Disability Trust Fund ................................ 445 465 494 20–149700 Payment of interest on advances to the Railroad Retirement Board ....................................................... 248 244 236 20–241600 Charges for administrative expenses of Social Security Act as amended ................................................... 304 304 305 20–320000 Receivables from cancelled accounts, Treasury ....................................................................................... 184 184 184 20–330500 Transfer of excess receipts to the general fund, trust fund payments ................................................. 17 ................... ................... 20–388500 Undistributed intragovernmental payments, Treasury .............................................................................. –7 ................... ................... 72–138000 Interest on loans to A.I.D. Housing Guaranty Program .............................................................................. 11 11 11 73–142800 Interest on advances to Small Business Administration ........................................................................ 188 162 138 91–142200 Interest on loans, Higher Education Facilities Loan Fund ........................................................................... 3 3 3 884 GENERAL FUND RECEIPT ACCOUNTS—Continued General Fund Intragovernmental payments ................................ THE BUDGET FOR FISCAL YEAR 1998 9,464 7,147 6,758 OTHER CONSOLIDATED RECEIPT ACCOUNTS (in millions of dollars) 1996 actual 20–977910 Employing agency contributions, miscellaneous trust funds, government-wide ..................................... ................... 20–977920 Interest, miscellaneous trust funds, government-wide ........................................................................... 1 1997 est. 1998 est. 1 1 2 2 GENERAL PROVISIONS—DEPARTMENT OF THE TREASURY øSECTION 111. Any obligation or expenditure by the Secretary 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, 1997, shall be made in compliance with the reprogramming guidelines contained in the House and Senate reports accompanying this Act.¿ SEC. ø112¿ 101. Appropriations to the Treasury Department 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. øSEC. 113. 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.)¿ øSEC. 114. The Internal Revenue Service shall institute policies and procedures which will safeguard the confidentiality of taxpayer information.¿ øSEC. 115. The funds provided to the Bureau of Alcohol, Tobacco and Firearms for fiscal year 1997 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 with respect to section 105 of the Federal Alcohol Administration Act.¿ øSEC. 116. Paragraph (3)(C) of section 9703(g) of title 31, United States Code, is amended— (1) by striking in the third sentence ‘‘and at the end of each fiscal year thereafter’’; (2) by inserting in lieu thereof ‘‘1994, 1995, and 1996’’; and (3) by adding at the end the following new sentence: ‘‘At the end of fiscal year 1997, and at the end of each fiscal year thereafter, the Secretary shall reserve any amounts that are required to be retained in the Fund to ensure the availability of amounts in the subsequent fiscal year for purposes authorized under subsection (a).’’¿ øSEC. 117. Of the funds available to the Internal Revenue Service, $13,000,000 shall be made available to continue the private sector debt collection program which was initiated in fiscal year 1996 and $13,000,000 shall be transferred to the Departmental Offices appropriation to initiate a new private sector debt collection program: Provided, That the transfer provided herein shall be in addition to any other transfer authority contained in this Act.¿ øSEC. 118. Section 923(j) of title 18, United States Code, is amended by striking the period after the last sentence, and inserting the following: ‘‘, including the right of a licensee to conduct ‘curios or relics’ firearms transfers and business away from their business premises with another licensee without regard as to whether the location of where the business is conducted is located in the State specified on the license of either licensee.’’.¿ SEC. 102. 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, U.S. Customs Service, and U.S. Secret Service may be transferred between such appropriations. No transfer may increase of decrease any such appropriation by more than 2 percent and notice of any such transfer shall be transmitted in advance to the Committees on Appropriations of the House and Senate. SEC. 103. 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. No transfer may increase or decrease any such appropriation by more than 2 percent and notice of any such transfer shall be transmitted in advance to the Committees on Appropriations of the House and Senate. (Treasury Department Appropriations Act, 1997.) TITLE V—GENERAL PROVISIONS THIS ACT SECTION 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. øSEC. 503. Section 5131 of title 31, United States Code, is amended— (1) by striking subsection (c); and (2) by redesignating subsection (d) as subsection (c).¿ SEC. ø504¿ 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. ø505¿ 504. None of the funds made available by this Act shall be available for the purpose of transferring control over the Federal Law Enforcement Training Centerlocated at Glynco, Georgia, and Artesia, New Mexico, out of the Treasury Department. SEC. ø506¿ 505. No part of any appropriation contained in this Act shall be used for publicity or propaganda purposes within the United States not heretofore authorized by the Congress. SEC. ø507¿ 506. No part of any appropriation contained in this Act shall be available for the payment of the salary of any officer or employee of the United States Postal Service, who— (1) prohibits or prevents, or attempts or threatens to prohibit or prevent, any officer or employee of the United States Postal Service from having any direct oral or written communication or contact with any Member or committee of Congress in connection with any matter pertaining to the employment of such officer or employee or pertaining to the United States Postal Service in any way, irrespective of whether such communication or contact is at the initiative of such officer or employee or in response to the request or inquiry of such Member or committee; or (2) removes, suspends from duty without pay, demotes, reduces in rank, seniority, status, pay, or performance of efficiency rating, denies promotion to, relocates, reassigns, transfers, disciplines, or discriminates in regard to any employment right, entitlement, or benefit, or any term or condition of employment of, any officer or employee of the United States Postal Service, or attempts or threatens to commit any of the foregoing actions with respect to such officer or employee, by reason of any communication or contact of such officer or employee with any Member or committee of Congress as described in paragraph (1). SEC. ø508¿ 507. The Office of Personnel Management may, during the fiscal year ending September 30, ø1997¿ 1998, accept donations of supplies, services, land, and equipment for the Federal Executive Institute and Management Development Centers to assist in enhancing the quality of Federal management. øSEC. 509. The United States Secret Service may, during the fiscal year ending September 30, 1997, and hereafter, accept donations of money to offset costs incurred while protecting former Presidents and spouses of former Presidents when the former President or DEPARTMENT OF THE TREASURY spouse travels for the purpose of making an appearance or speech for a payment of money or any thing of value.¿ SEC. ø510¿ 508. 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. ø511¿ 509. None of the funds made available in this Act may be used to provide any non-public information such as mailing or telephone lists to any person or any organization outside of the Federal Government without øthe approval of¿ transmitting advance notice to the House and Senate Committees on Appropriations. SEC. ø512¿ 510. 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. ø513¿ 511. (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 American-made equipment and products. (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. ø514¿ 512. 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. SEC. ø515¿ 513. Except as otherwise specifically provided by law, not to exceed 50 percent of unobligated balances remaining available at the end of fiscal year ø1997¿ 1998 from appropriations made available for salaries and expenses for fiscal year ø1997¿ 1998 in this Act, shall remain available through September 30, ø1998¿ 1999, for each such account for the purposes authorized: Provided, That øa request¿ notice shall be submitted to the House and Senate Committees on Appropriations øfor approval¿ prior to the expenditure of such funds. øSEC. 516. Where appropriations in this Act are expendable for travel expenses of employees and no specific limitation has been placed thereon, the expenditures for such travel expenses may not exceed the amount set forth in the budget estimates submitted for appropriations without the advance approval of the House and Senate Committees on Appropriations: Provided, That this section shall not apply to travel performed by uncompensated officials of local boards and appeal boards in the Selective Service System; to travel performed directly in connection with care and treatment of medical beneficiaries of the Department of Veterans Affairs; to travel of the Office of Personnel Management in carrying out its observation responsibilities of the Voting Rights Act; or to payments to interagency motor pools separately set forth in the budget schedules: Provided further, That this provision does not apply to accounts that do not contain an object identification for travel.¿ øSEC. 517. Notwithstanding any other provision of law or regulation during the fiscal year ending September 30, 1997, and thereafter: (1) The authority of the special police officers of the Bureau of Engraving and Printing, in the Washington, DC Metropolitan area, extends to buildings and land under the custody and control of the Bureau; to buildings and land acquired by or for the Bureau through lease, unless otherwise provided by the acquisition agency; to the streets, sidewalks and open areas immediately adjacent to the Bureau along Wallenberg Place (15th Street) and 14th Street between Independence and Maine Avenues and C and D Streets between 12th and 14th Streets; to areas which include surrounding parking facilities used by Bureau employees, including the lots TITLE V—GENERAL PROVISIONS—Continued 885 at 12th and C Streets, SW, Maine Avenue and Water Streets, SW, Maiden Lane, the Tidal Basin and East Potomac Park; to the protection in transit of United States securities, plates and dies used in the production of United States securities, or other products or implements of the Bureau of Engraving and Printing which the Director of that agency so designates. (2) The authority of the special police officers of the United States Mint extends to the buildings and land under the custody and control of the Mint; to the streets, sidewalks and open areas in the vicinity to such facilities; to surrounding parking facilities used by Mint employees; and to the protection in transit of bullion, coins, dies, and other property and assets of, or in the custody of, the Mint. (3) The exercise of police authority by Bureau or Mint officers, with the exception of the exercise of authority upon property under the custody and control of the Bureau or the Mint, respectively, shall be deemed supplementary to the Federal police force with primary jurisdictional responsibility. This authority shall be in addition to any other law enforcement authority which has been provided to these officers under other provisions of law or regulations.¿ øSEC. 518. 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.¿ øSEC. 519. The provision of section 518 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.¿ øSEC. 520. No part of any appropriation made available in this Act shall be used to implement Bureau of Alcohol, Tobacco and Firearms Ruling TD ATF-360; Re: Notice Nos. 782, 780, 91F009P.¿ øSEC. 521. Notwithstanding title 5, United States Code, Personal Service Contractors (PSC) employed by the Department of the Treasury shall be considered as Federal Government employees for purposes of making available Federal employee health and life insurance.¿ øSEC. 522. Section 5131 of title 31, United States Code, is amended by striking subsection (c); and by redesignating subsection (d) as subsection (c).¿ øSEC. 523. Section 5112(i)(4) of title 31, United States Code, is amended by adding at the end the following new subparagraph: ‘‘(C) The Secretary may continue to mint and issue coins in accordance with the specifications contained in paragraphs (7), (8), (9), and (10) of subsection (a) and paragraph (1)(A) of this subsection at the same time the Secretary in minting and issuing other bullion and proof gold coins under this subsection in accordance with such program procedures and coin specifications, designs, varieties, quantities, denominations, and inscriptions as the Secretary, in the Secretary’s discretion, may prescribe from time to time.’’: Provided, That profits generated from the sale of gold to the United States Mint for this program shall be considered as a receipt to be deposited into the General Fund of the Treasury.¿ øSEC. 524. Section 5112 of title 31, United States Code, is amended by adding at the end the following new subsection: ‘‘(k) The Secretary may mint and issue bullion and proof platinum coins in accordance with such specifications, designs, varieties, quantities, denominations, and inscriptions as the Secretary, in the Secretary’s discretion, may prescribe from time to time.’’: Provided, That the Secretary is authorized to use Government platinum reserves stockpiled at the United States Mint as working inventory and shall ensure that reserves utilized are replaced by the Mint.¿ øSEC. 526. (a) REIMBURSEMENT OF CERTAIN ATTORNEY FEES AND COSTS.— (1) IN GENERAL.—The Secretary of the Treasury shall pay from amounts appropriated in title I of this Act under the heading, ‘‘Departmental Offices, Salaries and Expenses’’, up to $500,000 to reimburse former employees of the White House Travel Office whose employment in that Office was terminated on May 19, 1993, for any attorney fees and costs they incurred with respect to that termination. (2) VERIFICATION REQUIRED.—The Secretary shall pay an individual in full under paragraph (1) upon submission by the individual of documentation verifying the attorney fees and costs. (3) NO INFERENCE OF LIABILITY.—Liability of the United States shall not be inferred from enactment of or payment under this subsection. 886 TITLE V—GENERAL PROVISIONS—Continued THIS ACT—Continued (b) LIMITATION ON FILING OF CLAIMS.—The Secretary of the Treasury shall not pay any claim filed under this section that is filed later than 120 days after the date of the enactment of this Act. (c) LIMITATION.—Payments under subsection (a) shall not include attorney fees or costs incurred with respect to any Congressional hearing or investigation into the termination of employment of the former employees of the White House Travel Office. (d) REDUCTION.—The amount paid pursuant to this section to an individual for attorney fees and costs described in subsection (a) shall be reduced by any amount received before the date of the enactment of this Act, without obligation for repayment by the individual, for payment of such attorney fees and costs (including any amount received from the funds appropriated for the individual in the matter relating to the ‘‘Office of the General Counsel’’ under the heading ‘‘Office of the Secretary’’ in title I of the Department of Transportation and Related Agencies Appropriations Act, 1994). (e) PAYMENT IN FULL SETTLEMENT OF CLAIMS AGAINST THE UNITED STATES.—Payment under this section, when accepted by an individual described in subsection (a), shall be in full satisfaction of all claims of, or on behalf of, the individual against the United States that arose out of the termination of the White House Travel Office employment of that individual on May 19, 1993.¿ SEC. ø527¿ 514. 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. 528. (a) CLOSING OF ALLEY.—The alley bisecting the property on which a facility is being constructed for use by the United States Government at 930 H Street, N.W., Washington, District of Columbia, is closed to the public, without regard to any contingencies. (b) JURISDICTION.—The Administrator of General Services shall have administrative jurisdiction over, and shall hold title on behalf of the United States in, the alley, property, and facility referred to in subsection (a).¿ øSEC. 529. (a) COMMEMORATIVE COIN PROGRAM RESTRICTIONS.— Section 5112 of title 31, United States Code, as amended by sections 524 and 530 of this Act, is amended by adding at the end the following new subsection: ‘‘(m) COMMEMORATIVE COIN PROGRAM RESTRICTIONS.— ‘‘(1) MAXIMUM NUMBER.—Beginning January 1, 1999, the Secretary may mint and issue commemorative coins under this section during any calendar year with respect to not more than 2 commemorative coin programs. I22 ‘‘(2) MINTAGE LEVELS.— ‘‘(A) IN GENERAL.—Except as provided in subparagraph (B), in carrying out any commemorative coin program, the Secretary shall mint— ‘‘(i) not more than 750,000 clad half-dollar coins; ‘‘(ii) not more than 500,000 silver one-dollar coins; and ‘‘(iii) not more than 100,000 gold five-dollar or ten-dollar coins. ‘‘(B) EXCEPTION.—If the Secretary determines, based on independent, market-based research conducted by a designated recipient organization of a commemorative coin program, that the mintage levels described in subparagraph (A) are not adequate to meet public demand for that commemorative coin, the Secretary may waive one or more of the requirements of subparagraph (A) with respect to that commemorative coin program. ‘‘(C) DESIGNATED RECIPIENT ORGANIZATION DEFINED.—For purposes of this paragraph, the term ‘designated recipient organization’ means any organization designated, under any provision of law, as the recipient of any surcharge imposed on the sale of any numismatic item.’’. (b) RECOVERY OF MINT EXPENSES REQUIRED BEFORE PAYMENT OF SURCHARGES TO ANY RECIPIENT ORGANIZATION.— (1) CLARIFICATION OF LAW RELATING TO DEPOSIT OF SURCHARGES IN THE NUMISMATIC PUBLIC ENTERPRISE FUND.—Section 5134(c)(2) of title 31, United States Code, is amended by inserting ‘‘, including amounts attributable to any surcharge imposed with respect to the sale of any numismatic item’’ before the period. THE BUDGET FOR FISCAL YEAR 1998 (2) CONDITIONS ON PAYMENT OF SURCHARGES TO RECIPIENT ORGANIZATIONS.—Section 5134 of title 31, United States Code, is amended by adding at the end the following new subsection: ‘‘(f) CONDITIONS ON PAYMENT OF SURCHARGES TO RECIPIENT ORGANIZATIONS.— ‘‘(1) PAYMENT OF SURCHARGES.—Notwithstanding any other provision of law, no amount derived from the proceeds of any surcharge imposed on the sale of any numismatic item shall be paid from the fund to any designated recipient organization unless— ‘‘(A) all numismatic operation and program costs allocable to the program under which such numismatic item is produced and sold have been recovered; and ‘‘(B) the designated recipient organization submits an audited financial statement that demonstrates to the satisfaction of the Secretary of the Treasury that, with respect to all projects or purposes for which the proceeds of such surcharge may be used, the organization has raised funds from private sources for such projects and purposes in an amount that is equal to or greater than the maximum amount the organization may receive from the proceeds of such surcharge. ‘‘(2) ANNUAL AUDITS.— ‘‘(A) ANNUAL AUDITS OF RECIPIENTS REQUIRED.—Each designated recipient organization that receives any payment from the fund of any amount derived from the proceeds of any surcharge imposed on the sale of any numismatic item shall provide, as a condition for receiving any such amount, for an annual audit, in accordance with generally accepted government auditing standards by an independent public accountant selected by the organization, of all such payments to the organization beginning in the first fiscal year of the organization in which any such amount is received and continuing until all amounts received by such organization from the fund with respect to such surcharges are fully expended or placed in trust. ‘‘(B) MINIMUM REQUIREMENTS FOR ANNUAL AUDITS.—At a minimum, each audit of a designated recipient organization pursuant to subparagraph (A) shall report— ‘‘(i) the amount of payments received by the designated recipient organization from the fund during the fiscal year of the organization for which the audit is conducted that are derived from the proceeds of any surcharge imposed on the sale of any numismatic item; ‘‘(ii) the amount expended by the designated recipient organization from the proceeds of such surcharges during the fiscal year of the organization for which the audit is conducted; and ‘‘(iii) whether all expenditures by the designated recipient organization during the fiscal year of the organization for which the audit is conducted from the proceeds of such surcharges were for authorized purposes. ‘‘(C) RESPONSIBILITY OF ORGANIZATION TO ACCOUNT FOR EXPENDITURES OF SURCHARGES.—Each designated recipient organization that receives any payment from the fund of any amount derived from the proceeds of any surcharge imposed on the sale of any numismatic item shall take appropriate steps, as a condition for receiving any such payment, to ensure that the receipt of the payment and the expenditure of the proceeds of such surcharge by the organization in each fiscal year of the organization can be accounted for separately from all other revenues and expenditures of the organization. ‘‘(D) SUBMISSION OF AUDIT REPORT.—Not later than 90 days after the end of any fiscal year of a designated recipient organization for which an audit is required under subparagraph (A), the organization shall— ‘‘(i) submit a copy of the report to the Secretary of the Treasury; and ‘‘(ii) make a copy of the report available to the public. ‘‘(E) USE OF SURCHARGES FOR AUDITS.—Any designated recipient organization that receives any payment from the fund of any amount derived from the proceeds of any surcharge imposed on the sale of any numismatic item may use the amount received to pay the cost of an audit required under subparagraph (A). ‘‘(F) WAIVER OF PARAGRAPH.—The Secretary of the Treasury may waive the application of any subparagraph of this paragraph to any designated recipient organization for any fiscal DEPARTMENT OF THE TREASURY year after taking into account the amount of surcharges that such organization received or expended during such year. ‘‘(G) NONAPPLICABILITY TO FEDERAL ENTITIES.—This paragraph shall not apply to any Federal agency or department or any independent establishment in the executive branch that receives any payment from the fund of any amount derived from the proceeds of any surcharge imposed on the sale of any numismatic item. ‘‘(H) AVAILABILITY OF BOOKS AND RECORDS.—An organization that receives any payment from the fund of any amount derived from the proceeds of any surcharge imposed on the sale of any numismatic item shall provide, as a condition for receiving any such payment, to the Inspector General of the Department of the Treasury or the Comptroller General of the United States, upon the request of such Inspector General or the Comptroller General, all books, records, and work papers belonging to or used by the organization, or by any independent public accountant who audited the organization in accordance with subparagraph (A), which may relate to the receipt or expenditure of any such amount by the organization. ‘‘(3) USE OF AGENTS OR ATTORNEYS TO INFLUENCE COMMEMORATIVE COIN LEGISLATION.—No portion of any payment from the fund to any designated recipient organization of any amount derived from the proceeds of any surcharge imposed on the sale of any numismatic item may be used, directly or indirectly, by the organization to compensate any agent or attorney for services rendered to support or influence in any way legislative action of the Congress relating to such numismatic item. ‘‘(4) DESIGNATED RECIPIENT ORGANIZATION DEFINED.—For purposes of this subsection, the term ‘designated recipient organization’ means any organization designated, under any provision of law, as the recipient of any surcharge imposed on the sale of any numismatic item.’’. (3) SCOPE OF APPLICATION.—The amendments made by this section shall apply with respect to the proceeds of any surcharge imposed on the sale of any numismatic item that are deposited in the Numismatic Public Enterprise Fund after the date of the enactment of this Act. (4) REPEAL OF EXISTING RECIPIENT REPORT REQUIREMENT.—Section 303 of Public Law 103–186 (31 U.S.C. 5112 note) is repealed. (c) QUARTERLY FINANCIAL REPORTS.—Section 5134 of title 31, United States Code, is amended by adding at the end the following new subsection: ‘‘(g) QUARTERLY FINANCIAL REPORTS.— ‘‘(1) IN GENERAL.—Not later than the 30th day of each month following each calendar quarter through and including the final TITLE V—GENERAL PROVISIONS—Continued 887 period of sales with respect to any commemorative coin program authorized on or after the date of enactment of the Treasury, Postal Service, and General Government Appropriations Act, 1997, the Mint shall submit to the Congress a quarterly financial report in accordance with this subsection. ‘‘(2) REQUIREMENTS.—Each report submitted under paragraph (1) shall include, with respect to the calendar quarter at issue— ‘‘(A) a detailed financial statement, prepared in accordance with generally accepted accounting principles, that includes financial information specific to that quarter, as well as cumulative financial information relating to the entire program; ‘‘(B) a detailed accounting of— ‘‘(i) all costs relating to marketing efforts; ‘‘(ii) all funds projected for marketing use; ‘‘(iii) all costs for employee travel relating to the promotion of commemorative coin programs; ‘‘(iv) all numismatic items minted, sold, not sold, and rejected during the production process; and ‘‘(v) the costs of melting down all rejected and unsold products; ‘‘(C) adequate market-based research for all commemorative coin programs; and ‘‘(D) a description of the efforts of the Mint in keeping the sale price of numismatic items as low as practicable.’’. (d) CITIZENS COMMEMORATIVE COIN ADVISORY COMMITTEE.— (1) FIXED TERMS FOR MEMBERS.—Section 5135(a)(4) of title 31, United States Code, is amended to read as follows: ‘‘(4) TERMS.—Each member appointed under clause (i) or (iii) of paragraph (3)(A) shall be appointed for a term of 4 years.’’. (2) CHAIRPERSON.—Section 5135(a) of title 31, United States Code, is amended by adding at the end the following new paragraph: ‘‘(7) CHAIRPERSON.— ‘‘(A) IN GENERAL.—Subject to subparagraph (B), the Chairperson of the Advisory Committee shall be elected by the members of the Advisory Committee from among such members. ‘‘(B) EXCEPTION.—The member appointed pursuant to paragraph (3)(A)(ii) (or the alternate to that member) may not serve as the Chairperson of the Advisory Committee, beginning on June 1, 1999.’’. (e) EFFECTIVE DATE.—This section and the amendments made by this section shall take effect on the date of enactment of this Act.¿ (Treasury, Postal Service and General Government Appropriations Act, 1997.)
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