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DEPARTMENT OF THE TREASURY 21.40 22.00 22.10 DEPARTMENTAL OFFICES Federal Funds Budgetary resources available for obligation: Unobligated balance available, start of year ............... New budget authority (gross) ........................................ Resources available from recoveries of prior year obligations ....................................................................... 23.90 23.95 23.98 24.40 Total budgetary resources available for obligation Total new obligations .................................................... Unobligated balance expiring ........................................ Unobligated balance available, end of year ................. General and special funds: SALARIES AND EXPENSES For necessary expenses of the Departmental Offices including operation and maintenance of the Treasury Building and Annex; hire of passenger motor vehicles; maintenance, repairs, and improvements of, and purchase of commercial insurance policies for, real properties leased or owned overseas, when necessary for the performance of official business; not to exceed $2,900,000 for official travel expenses; not to exceed $150,000 for official reception and representation expenses; not to exceed $258,000 for unforeseen emergencies of a confidential nature, to be allocated and expended under the direction of the Secretary of the Treasury and to be accounted for solely on his certificate, ø$123,151,000: Provided, That the Office of Foreign Assets Control shall be funded at no less than $6,560,800: Provided further, That the Department is authorized to charge both direct and indirect costs to the Office of Foreign Assets Control in the implementation of this floor: Provided further, That the methodology for applying such charges will be the same method used in developing the Departmental Offices Fiscal Year 1999 President’s Budget Justification to the Congress¿ $134,630,000. (Treasury Department Appropriations Act, 1999, as included in Public Law 105–277, section 101(h).) øSALARIES ø(INCLUDING AND EXPENSES¿ TRANSFER OF FUNDS)¿ øFor an additional amount for ‘‘Salaries and Expenses’’, $1,500,000, to remain available until expended for necessary expenses for an interagency money laundering initiative: Provided, That funds shall be available for transfer to the National Foreign Intelligence Program: Provided further, That the entire amount shall be available only to the extent that an official budget request for a specific dollar amount that includes designation of the entire amount of the request as an emergency requirement as defined in the Balanced Budget and Emergency Deficit Control Act of 1985, as amended, is transmitted by the President to the Congress: Provided further, That the entire amount is designated by the Congress as an emergency requirement pursuant to section 251(b)(2)(A) of the Balanced Budget and Emergency Deficit Control Act of 1985: Provided further, That none of the funds provided under this heading may be obligated until fifteen days after notice thereof has been transmitted to the Committees on Appropriations.¿ (Omnibus Consolidated and Emergency Supplemental Appropriations Act, 1999, Public Law 105–277, Division B, Title V, chapter 5.) 21 161 16 173 16 167 2 ................... ................... 184 189 183 ¥168 ¥172 ¥167 ¥1 ................... ................... 16 16 16 New budget authority (gross), detail: Current: 40.00 Appropriation ............................................................. 42.00 Transferred from other accounts .............................. 116 20 140 135 1 ................... 43.00 Appropriation (total) ............................................. Permanent: Spending authority from offsetting collections: Offsetting collections (cash) ..................................... 136 141 25 32 32 Total new budget authority (gross) .......................... 161 173 167 Change in unpaid obligations: Unpaid obligations, start of year: 72.40 Obligated balance, start of year ............................... 72.95 From Federal sources: Receivables and unpaid, unfilled orders ........................................................... 56 64 71 13 13 18 68.00 70.00 72.99 73.10 73.20 73.45 74.40 74.95 Total unpaid obligations, start of year ................ Total new obligations .................................................... Total outlays (gross) ...................................................... Adjustments in unexpired accounts .............................. Unpaid obligations, end of year: Obligated balance, end of year ................................ From Federal sources: Receivables and unpaid, unfilled orders ........................................................... 135 69 77 89 168 172 167 ¥159 ¥160 ¥159 ¥2 ................... ................... 64 71 79 13 18 18 74.99 Total unpaid obligations, end of year .................. 77 89 97 86.90 86.93 86.97 Outlays (gross), detail: Outlays from new current authority .............................. Outlays from current balances ...................................... Outlays from new permanent authority ......................... 118 16 25 131 ¥3 32 126 1 32 87.00 Total outlays (gross) ................................................. 159 160 159 Offsets: Against gross budget authority and outlays: 88.00 Offsetting collections (cash) from: Federal sources ¥25 ¥32 ¥32 Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 136 134 141 128 135 127 89.00 90.00 Program and Financing (in millions of dollars) Identification code 20–0101–0–1–803 Obligations by program activity: Direct program: 00.01 Executive direction .................................................... 00.02 Domestic finance policies and programs ................. 00.03 Tax and economic policies and programs ................ 00.04 Enforcement policies and programs ......................... 00.05 International affairs policies and programs ............. 00.06 Treasury-wide management policies and programs 1998 actual 1999 est. 2000 est. 21 10 23 12 55 22 23 11 25 16 43 22 22 12 26 18 33 24 143 140 135 09.01 09.02 09.03 09.04 09.05 Subtotal, Direct programs ......................................... Reimbursable program: Executive direction .................................................... Fiscal and financial policies and programs ............. Enforcement policies and programs ......................... International affairs policies and programs ............. Treasury-wide management policies and programs 1 2 3 14 5 1 6 4 16 5 1 6 4 16 5 09.99 Subtotal, reimbursable program ............................... 25 32 32 10.00 Total new obligations ................................................ 168 172 167 01.00 92.01 Memorandum (non-add) entries: Total investments, start of year: U.S. securities: Par value .......................................................................... 1 ................... ................... Departmental Offices’ function in the Treasury Department is to provide basic support to the Secretary of the Treasury, who is the chief operating executive of the Department. The Secretary of the Treasury maintains the primary role in formulating and managing the domestic and international tax and financial policies of the Federal Government. The Secretary’s responsibilities funded by the Salaries and Expenses appropriation include: recommending and implementing United States domestic and international economic and tax policy; fiscal policy; governing the fiscal operations of the Government; maintaining foreign assets control; managing the public debt; overseeing the major law enforcement functions carried out by the Treasury Department; managing development financial policy; representing the United States on international monetary, trade and investment issues; overseeing 807 808 DEPARTMENTAL OFFICES—Continued Federal Funds—Continued General and special funds—Continued SALARIES ø(INCLUDING AND EXPENSES—Continued TRANSFER OF FUNDS)¿—Continued Treasury Department overseas operations; and directing the administrative operations of the Treasury Department. In support of the Secretary, the Salaries and Expenses appropriation provides resources for policy formulation and implementation in the areas of domestic and international financial, investment, tax, economic, trade and financial operations and general fiscal policy. This appropriation also provides resources for administrative support to the Secretary and policy components, and coordination of Departmental administrative policies in financial and personnel management, procurement operations, and automated information systems and telecommunications. Executive Direction.—The function of the Executive Direction Budget Activity is to set policy and provide professional support regarding legislative initiatives, national security, legal matters and issues of public interest to the Secretary, Deputy Secretary, and Treasury policy officials. This activity includes the immediate offices of the Secretary, the Deputy Secretary, the Chief of Staff, the Executive Secretary, the Assistant Secretary (Legislative Affairs and Public Liaison), the Assistant Secretary (Public Affairs), the Office of General Counsel, and Intelligence Support. Domestic Finance Policies and Programs.—The function of the Domestic Finance Policies and Programs Activity is to advise the Secretary and Deputy Secretary in areas of domestic finance, banking, fiscal policy and operations, and other related economic matters, including development of policies and guidance in the areas of financial institutions, federal debt finance, financial regulation, and capital markets. Specifically, this activity ensures that the management of the Federal government’s cash minimizes risk, and strikes a balance between cash needs and short-term investments. This activity provides decision makers and stakeholders with timely, concise and thorough policies, guidance and analysis in the areas of: financial institutions, financial regulation, the equitable and efficient delivery of financial services, the availability of credit, financial crimes, federal debt finance, capital markets, the privatization of government assets, and any other issues related to domestic finance and financial services. This activity includes the immediate office of the Under Secretary (Domestic Finance), the Assistant Secretary (Financial Institutions), the DAS Financial Institutions Policy, the Assistant Secretary (Financial Markets), the Fiscal Assistant Secretary, and the Deputy Assistant Secretary for Community Development Policy. Tax and Economic Policies and Programs.—The functions of the Tax and Economic Policies and Programs Activity are to: (1) Tax—develop and implement tax policies and programs; provide official estimates of all Government receipts for the President’s Budget, fiscal policy decisions, and cash management decisions; establish policy criteria reflected in regulations and rulings and guide preparation of them with the Internal Revenue Service to implement the Internal Revenue Code; negotiate tax treaties for the United States; and provide economic and legal policy analysis for domestic and international tax policy decisions. (2) Economic—monitor macroand micro- economic developments and assist in determining appropriate economic policies; collect and analyze data pertaining to international portfolio investment and foreign exchange positions; develop an overall appraisal of the current state of, and outlook for the economy; provide written and oral briefing materials for the Secretary, other officials, and outsiders; participate in interagency groups working on economic matters to develop and maintain a coordinated and consistent government-wide economic program. This activity THE BUDGET FOR FISCAL YEAR 2000 includes the offices of the Assistant Secretary (Tax Policy) and the Assistant Secretary (Economic Policy). Enforcement Policies and Programs.—The function of the Enforcement Policies and Programs activity is to provide policy development, guidance and coordination to Treasury’s law enforcement entities in order to achieve the following goals: combat money laundering and other financial crime, interdict illegal drugs, enforce economic sanctions, reduce violent crime, protect our nation’s leaders, and provide quality training for enforcement personnel. Responsibilities include: providing Departmental oversight and supervision of U.S. Customs Service, U.S. Secret Service, Federal Law Enforcement Training Center, Financial Crimes Enforcement Network, Bureau of Alcohol, Tobacco, and Firearms, and Executive Office of Asset Forfeiture; and negotiating international agreements on behalf of the Secretary to engage in joint law enforcement operations for the exchange of financial information and records. The Office of Professional Responsibility (OPR) assists the Office of the Under Secretary for Enforcement in providing greater oversight and management of Treasury enforcement bureaus, standardizing and streamlining enforcement policies and procedures, conducting internal reviews, implementing institutional or management change as a result of reviews, ensuring appropriate response to independent investigations, and ensuring effective and appropriate staffing and structure of Internal Affairs and Inspections offices. The Office of Enforcement also administers economic sanctions against selective foreign countries, international narcotics traffickers and international terrorists in furtherance of U.S. foreign policy and national security goals. This activity includes the immediate offices of the Under Secretary for Enforcement, the Assistant Secretary (Enforcement), and the Office of Foreign Assets Control. International Affairs Policies and Programs.—The International Affairs Policies and Programs budget activity includes the immediate offices of the Under Secretary (International Affairs) and the Assistant Secretary (International Affairs) and the Office of International Affairs. The Office of International Affairs assists the Secretary in the formulation and execution of U.S. international economic and financial policies regarding a wide range of international development and analysis functions involving: trade and investment, energy policy, monetary affairs, development financing, and general economic research into international financial issues. The Office of International Affairs works closely with other Federal agencies and international financial institutions; and coordinates international financial and macro-economic policy with the National Economic Council (Annual Economic Summit), the National Security Council, the Council of Economic Advisors, the Office of Management and Budget (foreign country risk review), the United States Trade Representative (financial services, investment, etc.), and all components of the Executive Office of the President. Under Presidential Executive Order, the Office of International Affairs participates with the Department of State in the collection and analysis of economic information on foreign countries. In the area of international monetary and foreign exchange policy, the Office of International Affairs shares responsibility with the Federal Reserve (principally, the Board of Governors, but also the Federal Reserve Bank of New York) in working closely with the International Monetary Fund. In the area of international development, the Office of International Affairs formulates resource needs, notably U.S. contributions, policies and programs for various Multilateral Development Banks. With the Export-Import Bank, the Office of International Affairs has responsibility for export credit finance. Treasury-wide Management Policies and Programs.—The Treasury-wide Management Policies and Programs Activity includes the office of the Assistant Secretary (Management) and Chief Financial Officer and the Treasurer of the United DEPARTMENTAL OFFICES—Continued Federal Funds—Continued DEPARTMENT OF THE TREASURY States. It provides policy advice on: matters involving the internal management of the Department and its bureaus; coinage and currency production and security; the sale and retention of savings bonds; financial management, information systems, security, property management, human resources, procurement and contracting, strategic planning; and customer service. Performance Measures: 2000 est. Progress toward achieving Treasury’s strategic goals ..................................................... quality report by mission area Index of borrowing policies and borrowing requirements to financial market participants in a timely manner ............................................................................................. 95% Economic conditions in developing countries measured by quantitative indicators Maintain or improve Economic conditions of foreign countries which are major U.S. trading partners measured by growth rate .............................................................................................. Maintain or improve Audit opinions of consolidated Treasury-Wide Financial Statements ............................... Unqualified opinion Implementation of the HR System in partnership with Treasury bureaus ....................... 1 additional bureau Treasury and bureau ‘‘mission critical’’ IT systems are year 2000 compliant ................ 100% further, That any funds transferred to the Bank under this head will be in addition to the 10 percent of the paid-in capital paid to the Bank by the United States referred to in section 543 of the Act: Provided further, That any funds transferred to any Federal Agency under this head will be in addition to amounts otherwise provided to such agency: Provided further, That any funds transferred to an agency under this head shall be subject to the same terms and conditions as the account to which transferred. (Foreign Operations, Export Financing, and Related Agencies Appropriations Act, 1999, as included in Public Law 105–277, section 101(d).) Program and Financing (in millions of dollars) Identification code 20–0118–0–1–451 1998 actual 11.1 11.3 11.5 11.8 11.9 12.1 21.0 22.0 23.1 23.2 23.3 Direct obligations: Personnel compensation: Full-time permanent ............................................. Other than full-time permanent ........................... Other personnel compensation ............................. Special personal services payments .................... 24.0 25.2 26.0 31.0 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 ......................................... Other services ............................................................ Supplies and materials ............................................. Equipment ................................................................. 99.0 99.0 99.5 99.9 71 5 2 2 1999 est. 2000 est. 74 3 2 1 73 4 2 1 80 80 80 16 17 17 5 5 2 2 ................... ................... 1 ................... 1 1 1 1 7 2 24 2 3 7 2 22 2 3 7 2 19 2 3 Subtotal, direct obligations .................................. Reimbursable obligations .............................................. Below reporting threshold .............................................. 143 24 1 139 31 2 134 31 2 Total new obligations ................................................ 168 172 167 1998 actual 1999 est. 2000 est. 10.00 Obligations by program activity: Total obligations (object class 41.0) ............................ ................... 10 17 22.00 23.95 Budgetary resources available for obligation: New budget authority (gross) ........................................ ................... Total new obligations .................................................... ................... 10 ¥10 17 ¥17 40.00 New budget authority (gross), detail: Appropriation .................................................................. ................... 10 17 Object Classification (in millions of dollars) Identification code 20–0101–0–1–803 809 73.10 73.20 74.40 Change in unpaid obligations: Total new obligations .................................................... ................... 10 Total outlays (gross) ...................................................... ................... ¥10 Unpaid obligations, end of year: Obligated balance, end of year ................................................................ ................... ................... 17 ¥9 8 86.90 Outlays (gross), detail: Outlays from new current authority .............................. ................... 10 9 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ ................... Outlays ........................................................................... ................... 10 10 17 9 This program provides credit to both new and existing businesses within communities that suffered job losses as a result of changing trade patterns with Canada and Mexico. The funding will be used to provide technical assistance, grants, loans, loan guarantees, and other financial subsidies endorsed by the inter-agency finance committee established by section 7 of Executive Order 12916. The interagency finance committee is currently composed of the Department of Treasury, the Department of Labor, the Department of Commerce (Economic Development Administration), the Department of Housing and Urban Development, the Small Business Administration, and the Department of Agriculture. Personnel Summary Identification code 20–0101–0–1–803 1998 actual Direct: 1001 Total compensable workyears: Full-time equivalent employment ............................................................... Reimbursable: 2001 Total compensable workyears: Full-time equivalent employment ............................................................... UNITED STATES COMMUNITY ADJUSTMENT PROGRAM 982 1999 est. 2000 est. 1,043 128 128 AND 1,075 128 INVESTMENT For the United States Community Adjustment and Investment Program authorized by section 543 of the North American Free Trade Agreement Implementation Act, ø$10,000,000¿ $17,000,000, to remain available until September 30, ø2000.¿ 2001: Provided, That the Secretary may transfer such funds to the North American Development Bank and/or to one or more Federal agencies for the purpose of enabling the Bank or such Federal agencies to assist in carrying out the program by providing technical assistance, grants, loans, loan guarantees, and other financial subsidies endorsed by the inter-agency finance committee established by section 7 of Executive Order 12916: Provided further, That no portion of such funds may be transferred to the Bank unless the Secretary shall have first entered into an agreement with the Bank that provides that any such funds may not be used for the Bank’s administrative expenses: Provided øAUTOMATION ENHANCEMENT¿ DEPARTMENT-WIDE SYSTEMS CAPITAL INVESTMENTS PROGRAMS AND (INCLUDING TRANSFER OF FUNDS) For development and acquisition of automatic data processing equipment, software, and services for the Department of the Treasury, ø$28,690,000: Provided, That these funds shall¿ $53,561,000, to remain available øuntil September 30, 2000¿ until expended; of which $15,000,000 shall be for the acquisition of Treasury-wide Land Mobile Radio assets, and $3,000,000 shall be for money laundering grants and the administration of such grants: Provided øfurther¿, That these funds shall be transferred to accounts and in amounts as necessary to satisfy the requirements of the Department’s offices, bureaus, and other organizations: Provided further, That this transfer authority shall be in addition to any other transfer authority provided in this Act: Provided further, That none of the funds appropriated shall be used to support or supplement the Internal Revenue Service appropriations for Information Systemsø: Provided further, That $6,000,000 of the funds appropriated for the Customs Modernization project may not be transferred to the United States Customs Service or obligated until the Treasury’s Chief Information Officer, through the Treasury Investment Review Board, concurs on the plan and milestone schedule for the deployment of the system: Provided further, That $6,000,000 of the funds made available for the Customs Modernization project may not be obligated for any major system investments prior to the development of an architecture which is 810 DEPARTMENTAL OFFICES—Continued Federal Funds—Continued THE BUDGET FOR FISCAL YEAR 2000 General and special funds—Continued DEPARTMENT-WIDE SYSTEMS øAUTOMATION ENHANCEMENT¿ DEPARTMENT-WIDE SYSTEMS CAPITAL INVESTMENTS PROGRAMS—Continued AND CAPITAL INVESTMENTS PROGRAMS (Proposed for later transmittal, not subject to PAYGO) AND Program and Financing (in millions of dollars) (INCLUDING TRANSFER OF FUNDS)—Continued 1998 actual Identification code 20–0115–2–1–803 1999 est. 2000 est. compliant with the Treasury Information Systems Architecture Framework (TISAF) and the establishment of measures to enforce compliance with the architecture¿. (Treasury Department Appropriations Act, 1999, as included in Public Law 105–277, section 101(h).) 00.01 00.02 Program and Financing (in millions of dollars) 10.00 Total new obligations ................................................ ................... ................... ................... 23.95 Budgetary resources available for obligation: Total new obligations .................................................... ................... ................... ................... 40.00 42.00 New budget authority (gross), detail: Appropriation .................................................................. ................... ................... Transferred from other accounts ................................... ................... ................... 1998 actual Identification code 20–0115–0–1–803 1999 est. 2000 est. 00.01 Obligations by program activity: Automation enhancement .............................................. 46 56 54 10.00 Total new obligations ................................................ 46 56 54 21.40 22.00 Budgetary resources available for obligation: Unobligated balance available, start of year ............... New budget authority (gross) ........................................ 3 44 2 56 2 54 23.90 23.95 24.40 40.00 41.00 42.00 43.00 Total budgetary resources available for obligation Total new obligations .................................................... Unobligated balance available, end of year ................. 47 ¥46 2 58 ¥56 2 56 ¥54 2 29 54 ¥13 ................... 40 ................... Appropriation (total) .................................................. 44 56 54 Change in unpaid obligations: Unpaid obligations, start of year: Obligated balance, start of year .............................................................. 73.10 Total new obligations .................................................... 73.20 Total outlays (gross) ...................................................... 74.40 Unpaid obligations, end of year: Obligated balance, end of year ................................................................ 1 46 ¥44 3 56 ¥13 46 54 ¥41 3 46 73.10 Change in unpaid obligations: Total new obligations .................................................... ................... ................... ................... 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ ................... ................... ................... Outlays ........................................................................... ................... ................... ................... This proposal would transfer receipts from the Federal Communications Commission’s (FCC’s) proposed spectrum analog lease fee. Funds are included in the request to expand and upgrade public safety wireless communications and facilities. Upon enactment of authorizing legislation for the FCC fee, the amount requested from the General Fund will be reduced by the amount of the transfer. OFFICE Outlays (gross), detail: Outlays from new current authority .............................. Outlays from current balances ...................................... 42 2 10 3 10 31 87.00 Total outlays (gross) ................................................. 44 13 41 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 44 44 56 13 54 41 Program and Financing (in millions of dollars) (in millions of dollars) Enacted/requested: 1998 actual 1999 est. 2000 est. Budget Authority ..................................................................... 44 56 54 Outlays .................................................................................... 44 13 41 Legislative proposal, not subject to PAYGO: Budget Authority ..................................................................... .................... .................... .................... Outlays .................................................................................... .................... .................... .................... 44 44 56 13 54 41 The 1997 Treasury Postal Appropriations Act established this account which is authorized to be used by Treasury bureaus, at the Secretary’s discretion, to modernize business processes and increase efficiency through technology investments. Object Classification (in millions of dollars) 1998 actual 1999 est. Identification code 20–0106–0–1–803 46 56 1998 actual 1999 est. 2000 est. 00.01 09.01 Obligations by program activity: Direct program: Inspector General ................................ Reimbursable program .................................................. 10.00 Total new obligations ................................................ 21.40 22.00 22.21 Budgetary resources available for obligation: Unobligated balance available, start of year ............... New budget authority (gross) ........................................ Unobligated balance transferred to other accounts 1 ................... ................... 31 30 32 ¥1 ................... ................... 23.90 23.95 23.98 Total budgetary resources available for obligation Total new obligations .................................................... Unobligated balance expiring ........................................ 31 30 32 ¥30 ¥30 ¥32 ¥1 ................... ................... 29 30 32 1 ................... ................... 30 New budget authority (gross), detail: Current: 40.00 Appropriation ............................................................. 30 41.00 Transferred to other accounts ................................... ................... 30 32 31 32 ¥1 ................... 2000 est. 43.00 Other services ................................................................ 42 54 Equipment ...................................................................... 4 2 Grants, subsidies, and contributions ............................ ................... ................... Total new obligations ................................................ INSPECTOR GENERAL For necessary expenses of the Office of Inspector General in carrying out the provisions of the Inspector General Act of 1978, as amended, not to exceed $2,000,000 for official travel expenses; including hire of passenger motor vehicles; and not to exceed $100,000 for unforeseen emergencies of a confidential nature, to be allocated and expended under the direction of the Inspector General of the Treasury, $32,017,000. (Treasury Department Appropriations Act, 1999, as included in Public Law 105–277, section 101(h).) Summary of Budget Authority and Outlays 99.9 OF SALARIES AND EXPENSES 86.90 86.93 25.2 31.0 41.0 ¥15 15 Appropriation (total) .................................................. ................... ................... ................... 59 72.40 Identification code 20–0115–0–1–803 15 ¥15 43.00 New budget authority (gross), detail: Appropriation .................................................................. 61 Transferred to other accounts ....................................... ¥17 Transferred from other accounts ................................... ................... Total: Budget Authority ..................................................................... Outlays .................................................................................... Obligations by program activity: Automation enhancement .............................................. ................... ................... Automation enhancement .............................................. ................... ................... 31 20 3 54 68.00 68.10 Appropriation (total) ............................................. 30 Permanent: Spending authority from offsetting collections: Offsetting collections (cash) ................................ 1 From Federal sources: Change in receivables and unpaid, unfilled orders ............................. ................... 30 32 1 ................... ¥1 ................... DEPARTMENTAL OFFICES—Continued Federal Funds—Continued DEPARTMENT OF THE TREASURY 68.90 Spending authority from offsetting collections (total) ........................................................... 1 Total new budget authority (gross) .......................... 31 30 32 Change in unpaid obligations: Unpaid obligations, start of year: 72.40 Obligated balance, start of year ............................... 72.95 From Federal sources: Receivables and unpaid, unfilled orders ........................................................... 8 6 6 1 1 ................... 70.00 72.99 73.10 73.20 74.40 74.95 74.99 PERFORMANCE MEASURES 1 ................... Total unpaid obligations, start of year ................ Total new obligations .................................................... Total outlays (gross) ...................................................... Unpaid obligations, end of year: Obligated balance, end of year ................................ From Federal sources: Receivables and unpaid, unfilled orders ........................................................... 9 30 ¥30 7 30 ¥31 6 32 ¥32 6 6 Total unpaid obligations, end of year .................. 7 1 ................... ................... 6 87.00 31 Offsets: Against gross budget authority and outlays: 88.00 Offsetting collections (cash) from: Federal sources ¥1 88.95 From Federal sources: Change in receivables and unpaid, unfilled orders .............................................. ................... Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 30 30 $83 11.9 12.1 21.0 23.1 23.3 31.0 1 ................... 99.0 99.0 72 80 75 $0.35 85 75 $0.5 2000 est. 17 1 19 1 18 4 1 2 18 5 1 2 20 4 1 3 1 1 Total new obligations ................................................ 32 32 1999 est. 17 1 Subtotal, direct obligations .................................. Reimbursable obligations .............................................. The Office of Inspector General conducts and supervises audits, evaluations and investigations designed to: (1) promote economy, efficiency, and effectiveness and prevent fraud, waste, and abuse in Departmental programs and operations; and (2) keep the Secretary and the Congress fully and currently informed of problems and deficiencies in the administration of Departmental programs and operations. The audit function provides program audit, contract audit and financial statement audit services. Contract audits provide professional advice to agency contracting officials on accounting and financial matters relative to negotiation, award, administration, repricing, and settlement of contracts. Program audits review and audit all facets of agency operations. Financial statement audits assess whether financial statements fairly present the agency’s financial condition and results of operations, the adequacy of accounting controls, and compliance with laws and regulations. These audits contribute significantly to improved financial management by helping Treasury managers identify improvements needed in their accounting and internal control systems. The evaluations function reviews program performance and issues critical to the mission of the Department, including assessing the Department’s implementation of the Government Performance and Results Act. The investigative function provides for the detection and investigation of improper and illegal activities involving programs, personnel, and operations. This appropriation also provides for the oversight of internal investigations made by the Offices of Internal Affairs and Inspection in the Bureau of ATF, the Customs Service, and the Secret Service. The Inspectors General Auditor Training Institute provides the necessary facilities, equipment, and support services for conducting auditor training for the Federal Government Inspector General community. The Office of Inspector General is the parent organization for this entity, although program and financing data is reported under the Treasury Franchise fund (effective in 1999). 70 82 22.5 $2 Direct obligations: Personnel compensation: Full-time permanent ............................................. Other personnel compensation ............................. ¥1 ................... 25.2 25.3 30 30 $60 **N/A Total personnel compensation ......................... Civilian personnel benefits ....................................... Travel and transportation of persons ....................... Rental payments to GSA ........................................... Communications, utilities, and miscellaneous charges ................................................................. Other services ............................................................ Purchases of goods and services from Government accounts ................................................................ Equipment ................................................................. 32 $42 1998 actual Identification code 20–0106–0–1–803 99.9 30 2000 est. Object Classification (in millions of dollars) 11.1 11.5 24 26 5 6 1 ................... 1 ................... 1999 est. ** New measure that begins in 1999. 6 Outlays (gross), detail: 86.90 Outlays from new current authority .............................. 24 86.93 Outlays from current balances ...................................... 6 86.97 Outlays from new permanent authority ......................... 1 86.98 Outlays from permanent balances ................................ ................... 89.00 90.00 1998 actual Audit: Potential dollar savings identified (in millions) .................... Percentage of audit recommendations implemented within 12 months of acceptance by departmental and bureau managers ............................................................................ Investigations: Percentage of customers expressing satisfaction with products and services ............................................................... Percentage of Investigations completed within 12 months Investigative monetary benefits (in millions) ........................ 6 Total outlays (gross) ................................................. 811 1 2 1 2 1 1 1 1 ................... ................... 29 30 32 1 ................... ................... 30 30 32 Personnel Summary 1998 actual Identification code 20–0106–0–1–803 Direct: 1001 Total compensable workyears: Full-time equivalent employment ............................................................... Reimbursable: 2001 Total compensable workyears: Full-time equivalent employment ............................................................... INSPECTOR GENERAL FOR 270 1999 est. 282 2000 est. 291 6 ................... ................... TAX ADMINISTRATION SALARIES AND EXPENSES For necessary expenses of the Treasury Inspector General for Tax Administration in carrying out the Inspector General Act of 1978, as amended, including purchase (not to exceed 150 for replacement only for police-type use) and hire of passenger motor vehicles (31 U.S.C. 1343(b)); and services authorized by 5 U.S.C. 3109, at such rates as may be determined by the Inspector General for Tax Administration; not to exceed $6,000,000 for official travel expenses; not to exceed $500,000 for unforeseen emergencies of a confidential nature, to be allocated and expended under the direction of the Inspector General for Tax Administration; $112,207,000. (Public Law 105–206, section 1103.) Program and Financing (in millions of dollars) Identification code 20–0119–0–1–803 1998 actual 1999 est. 2000 est. 10.00 Obligations by program activity: Total new obligations .................................................... ................... 108 112 22.00 23.95 Budgetary resources available for obligation: New budget authority (gross) ........................................ ................... Total new obligations .................................................... ................... 108 ¥108 112 ¥112 40.00 42.00 New budget authority (gross), detail: Appropriation .................................................................. ................... ................... 112 Transferred from other accounts ................................... ................... 108 ................... 43.00 Appropriation (total) .................................................. ................... 108 112 812 DEPARTMENTAL OFFICES—Continued Federal Funds—Continued THE BUDGET FOR FISCAL YEAR 2000 99.9 General and special funds—Continued INSPECTOR GENERAL FOR Total new obligations ................................................ ................... Program and Financing (in millions of dollars)—Continued Identification code 20–0119–0–1–803 Change in unpaid obligations: 72.40 Unpaid obligations, start of year: Obligated balance, start of year .............................................................. 73.10 Total new obligations .................................................... 73.20 Total outlays (gross) ...................................................... 74.40 Unpaid obligations, end of year: Obligated balance, end of year ................................................................ 87.00 1998 actual ................... 1999 est. 1001 2000 est. 10 112 ¥113 10 9 Outlays (gross), detail: Outlays from new current authority .............................. ................... 97 Outlays from current balances ...................................... ................... ................... 101 10 Total outlays (gross) ................................................. ................... 1998 actual Identification code 20–0119–0–1–803 ................... ................... ................... 108 ................... ¥97 97 108 97 TREASURY BUILDING AND ANNEX REPAIR 112 113 Object Classification (in millions of dollars) 11.9 12.1 21.0 23.1 23.3 25.2 25.3 31.0 1998 actual Personnel compensation: Full-time permanent .................................................. ................... Other personnel compensation .................................. ................... Total personnel compensation .............................. Civilian personnel benefits ............................................ Travel and transportation of persons ............................ Rental payments to GSA ................................................ Communications, utilities, and miscellaneous charges Other services ................................................................ Purchases of goods and services from Government accounts .................................................................... Equipment ...................................................................... ................... ................... ................... ................... ................... ................... ................... ................... 1999 est. 2000 est. 1,005 1,000 RESTORATION For the repair, alteration, and improvement of the Treasury Building and Annex, ø$27,000,000¿ $23,000,000, to remain available until expended.ø: Provided, That none of the funds provided shall be available for obligation until September 30, 1999¿. (Treasury Department Appropriations Act, 1999, as included in Public Law 105–277, section 101(h).) Program and Financing (in millions of dollars) 1998 actual 1999 est. 2000 est. 00.01 Obligations by program activity: Repair and Improvement of Main Treasury ................... 9 25 48 10.00 Total new obligations ................................................ 9 25 48 21.40 22.00 Budgetary resources available for obligation: Unobligated balance available, start of year ............... New budget authority (gross) ........................................ 26 10 28 27 30 23 23.90 23.95 24.40 Total budgetary resources available for obligation Total new obligations .................................................... Unobligated balance available, end of year ................. 36 ¥9 28 55 ¥25 30 53 ¥48 5 40.00 New budget authority (gross), detail: Appropriation .................................................................. 10 27 23 8 9 ¥11 6 25 ¥20 11 48 ¥20 6 11 39 3 19 8 ................... 17 4 Change in unpaid obligations: Unpaid obligations, start of year: Obligated balance, start of year .............................................................. 73.10 Total new obligations .................................................... 73.20 Total outlays (gross) ...................................................... 74.40 Unpaid obligations, end of year: Obligated balance, end of year ................................................................ 72.40 86.90 86.93 Outlays (gross), detail: Outlays from new current authority .............................. Outlays from current balances ...................................... 87.00 Total outlays (gross) ................................................. 11 20 20 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 10 11 27 20 23 20 This appropriation funds repairs and selected improvements to maintain the Main Treasury and Annex buildings. Object Classification (in millions of dollars) 1998 actual Identification code 20–0108–0–1–803 11.1 23.1 23.3 25.2 26.0 31.0 32.0 Personnel compensation: Full-time permanent ............. Rental payments to GSA ................................................ Communications, utilities, and miscellaneous charges Other services ................................................................ Supplies and materials ................................................. Equipment ...................................................................... Land and structures ...................................................... Total new obligations ................................................ 62 7 65 7 69 16 5 8 1 1 72 17 5 8 1 1 99.9 3 5 1001 3 5 AND 2000 est. 113 The Treasury Inspector General for Tax Administration (TIGTA) conducts audits, investigations, and evaluations to assess the operations and programs of the Internal Revenue Service (IRS) and Related Entities, the IRS Oversight Board and the Office of Chief Counsel to: (1) promote the economic, efficient and effective administration of the nation’s tax laws and to detect and deter fraud and abuse in IRS programs and operations; and (2) recommend actions to resolve fraud and other serious problems, abuses, and deficiencies in these programs and operations, and keep the Secretary and the Congress fully and currently informed of these issues and the progress made in resolving them. TIGTA reviews existing and proposed legislation and regulations relating to the programs and operations of the IRS and Related Entities and makes recommendations concerning the impact of such legislation and regulations on the economy and efficiency in the administration of programs and operations of the IRS and Related Entities. The audit function provides program audit, contract audit and financial statement audit services. Program audits review and audit all facets of IRS and Related Entities. Contract audits provide professional advice to IRS contracting officials on accounting and financial matters relative to negotiation, award, administration, repricing, and settlement of contracts. The evaluations function reviews program performance and issues critical to the mission of the IRS. The investigative function provides for the detection and investigation of improper and illegal activities involving IRS programs and operations and protects the IRS and Related Entities against external attempts to corrupt or threaten their employees. The Treasury Inspector General for Tax Administration was newly established in January 1999; once the organization is in place, annual performance plans and measures will be developed to meet the GPRA requirements. Identification code 20–0119–0–1–803 1999 est. Total compensable workyears: Full-time equivalent employment ............................................................... ................... Identification code 20–0108–0–1–803 Net budget authority and outlays: 89.00 Budget authority ............................................................ ................... 90.00 Outlays ........................................................................... ................... 11.1 11.5 112 Personnel Summary SALARIES AND EXPENSES—Continued 86.90 86.93 108 TAX ADMINISTRATION—Continued 1999 est. 2000 est. ................... 1 2 1 ................... ................... 5 16 ................... ................... 2 1 ................... 6 9 25 1 2 1 24 1 2 17 48 Personnel Summary Identification code 20–0108–0–1–803 1998 actual Total compensable workyears: Full-time equivalent employment ............................................................... ................... 1999 est. 2000 est. 8 8 DEPARTMENTAL OFFICES—Continued Federal Funds—Continued DEPARTMENT OF THE TREASURY FINANCIAL CRIMES ENFORCEMENT NETWORK SALARIES AND EXPENSES For necessary expenses of the Financial Crimes Enforcement Network, including hire of passenger motor vehicles; travel expenses of non-Federal law enforcement personnel to attend meetings concerned with financial intelligence activities, law enforcement, and financial regulation; not to exceed $14,000 for official reception and representation expenses; and for assistance to Federal law enforcement agencies, with or without reimbursement, ø$24,000,000¿ $28,418,000, of which not to exceed $1,000,000 shall remain available until September 30, 2002: Provided, That funds appropriated in this account may be used to procure personal services contracts. (Treasury Department Appropriations Act, 1999, as included in Public Law 105– 277, section 101(h).) Program and Financing (in millions of dollars) Identification code 20–0173–0–1–751 1998 actual 1999 est. 813 Through our law enforcement support efforts, FinCEN provides assistance to all law enforcement entities, including Federal, state, local and international, as they investigate and prosecute individuals, businesses and organizations involved in money laundering and other financial crimes. In the regulatory area, FinCEN establishes policy for and oversees Bank Secrecy Act (BSA) compliance by financial institutions. FinCEN provides BSA training to law enforcement, bank regulators, and bankers. FinCEN also provides expertise to support policy issues relevant to U.S. Government antimoney laundering and financial crime initiatives carried out through multilateral organizations. FinCEN is a catalyst for the development of Financial Intelligence Units (FIUs) in other countries, and the transfer of information on money laundering issues and financial services worldwide. 2000 est. PERFORMANCE MEASURES Obligations by program activity: 00.01 Direct program: Financial Crimes Network ................... 09.01 Reimbursable program .................................................. 24 2 24 4 27 1 10.00 Total new obligations ................................................ 26 28 28 21.40 22.00 Budgetary resources available for obligation: Unobligated balance available, start of year ............... New budget authority (gross) ........................................ 23.90 23.95 Total budgetary resources available for obligation Total new obligations .................................................... New budget authority (gross), detail: Current: 40.00 Appropriation ............................................................. Permanent: 68.00 Spending authority from offsetting collections: Offsetting collections (cash) ..................................... 70.00 Total new budget authority (gross) .......................... Change in unpaid obligations: Unpaid obligations, start of year: Obligated balance, start of year .............................................................. 73.10 Total new obligations .................................................... 73.20 Total outlays (gross) ...................................................... 74.40 Unpaid obligations, end of year: Obligated balance, end of year ................................................................ 1 ................... ................... 25 28 29 26 ¥26 28 ¥28 29 ¥28 23 24 28 2 4 1 25 28 29 72.40 6 26 ¥26 6 28 ¥28 7 28 ¥28 6 7 7 Outlays (gross), detail: Outlays from new current authority .............................. Outlays from current balances ...................................... Outlays from new permanent authority ......................... 19 5 2 19 6 4 22 5 1 87.00 Total outlays (gross) ................................................. 26 28 28 Offsets: Against gross budget authority and outlays: 88.00 Offsetting collections (cash) from: Federal sources ¥2 ¥4 ¥1 Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 23 24 24 24 28 27 The Financial Crimes Enforcement Network (FinCEN) has responsibility for implementing Treasury’s anti-money laundering regulations through administration of the Bank Secrecy Act, 31 U.S.C. section 5311, et. seq., and serves as a United States Government source for the systematic collection and analysis of information to assist in the investigation of money laundering and other financial crimes. FinCEN supports Treasury’s goal to ‘Combat Financial Crimes and Money Laundering’ by: (1) providing focused and sophisticated analysis of the elements of major case law enforcement support including trends and patterns of money laundering; (2) preventing money laundering through its regulatory programs and its outreach efforts to the financial community; and (3) serving as a catalyst to enlist valuable international support by promoting anti-money laundering measures worldwide. 1999 est. 2000 est. 73 75–80 75–80 6,772 6,500–7,000 7,000–7,500 1,429 1,200–1,500 1,300–1,600 N/A N/A 70–80% 5% 5% 5.8–6.5% N/A N/A 3 years 31 N/A N/A N/A 34% 44% N/A 24% 30% Object Classification (in millions of dollars) 1998 actual Identification code 20–0173–0–1–751 86.90 86.93 86.97 89.00 90.00 1998 actual Law Enforcement Support: Number of participants in Investigative Self-Help Platform Program .............................................................................. Number of tactical cases completed ..................................... Number of interagency alerts issued by the Gateway System Percent of case support which provided investigative leads that were used to support criminal or regulatory investigations. Baseline FY 1999=Actual .................................. Regulatory Partnership: Percent reduction to the CTR reporting burden by banks resulting from the elimination or reformulation of unnecessarily burdensome information collection rules and compliance requirements ................................................... Reduce the average time to process a civil penalty case CY 1997 base is 4.2 years ................................................ International Cooperation: Number of Assessments that provide an analysis of money laundering in a country or region ...................................... Percentage of countries/jurisdictions with membership in the Financial Action Task Force (FATF) or FATF-like organizations ............................................................................. Percentage of countries/jurisdictions having units that meet the Egmont Group financial intelligence unit (FIU) definition ..................................................................................... 11.1 11.5 11.9 12.1 21.0 23.1 25.2 25.3 31.0 Direct obligations: Personnel compensation: Full-time permanent ............................................. Other personnel compensation ............................. 10 1 1999 est. 2000 est. 10 1 12 1 Total personnel compensation ......................... 11 11 Civilian personnel benefits ....................................... 2 2 Travel and transportation of persons ....................... 1 1 Rental payments to GSA ........................................... 2 2 Other services ............................................................ 7 7 Purchases of goods and services from Government accounts ................................................................ 1 1 Equipment ................................................................. ................... ................... 13 2 1 2 7 1 1 99.0 99.0 Subtotal, direct obligations .................................. Reimbursable obligations .............................................. 24 2 24 4 27 1 99.9 Total new obligations ................................................ 26 28 28 Personnel Summary Identification code 20–0173–0–1–751 Direct: Total compensable workyears: Full-time equivalent employment ............................................................... Reimbursable: 2001 Total compensable workyears: Full-time equivalent employment ............................................................... 1998 actual 1999 est. 2000 est. 1001 158 4 163 183 7 ................... 814 DEPARTMENTAL OFFICES—Continued Federal Funds—Continued THE BUDGET FOR FISCAL YEAR 2000 73.10 73.20 74.40 General and special funds—Continued SALLIE MAE ASSESSMENTS Total new obligations .................................................... ................... 8 ................... Total outlays (gross) ...................................................... ................... ¥11 ................... Unpaid obligations, end of year: Obligated balance, end of year ................................................................ 3 ................... ................... Unavailable Collections (in millions of dollars) 1998 actual Identification code 20–5407–0–2–808 Balance, start of year: 01.99 Balance, start of year .................................................... Receipts: 02.01 Sallie Mae assessments ................................................ Appropriation: 05.01 Sallie Mae assessments ................................................ 07.99 Total balance, end of year ............................................ 1999 est. 86.93 2000 est. ................... ................... ................... ................... 1 1 ................... ¥1 ¥1 ................... ................... ................... Program and Financing (in millions of dollars) 1998 actual Identification code 20–5407–0–2–808 1999 est. 2000 est. Outlays (gross), detail: Outlays from current balances ...................................... ................... 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ 8 ................... ................... Outlays ........................................................................... ................... 11 ................... These funds were requested by the President and provided by the Congress in 1997 to support investigative efforts by the Department of the Treasury against terrorism. Credit accounts: COMMUNITY DEVELOPMENT FINANCIAL INSTITUTIONS Obligations by program activity: 00.01 Sallie Mae Assessment .................................................. ................... 1 1 10.00 1 1 21.40 22.00 Total obligations (object class 99.5) ........................ ................... Budgetary resources available for obligation: Unobligated balance available, start of year ............... 1 ................... ................... New budget authority (gross) ........................................ ................... 1 1 23.90 23.95 Total budgetary resources available for obligation 1 Total new obligations .................................................... ................... 1 ¥1 1 ¥1 60.20 New budget authority (gross), detail: Appropriation (special fund, definite) ........................... ................... 1 1 73.10 Change in unpaid obligations: Total new obligations .................................................... ................... 1 1 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ ................... 1 1 Outlays ........................................................................... ................... ................... ................... The Secretary of Treasury is authorized by the 1997 Omnibus Consolidated Appropriations Act to collect from the Sallie Mae Association an annual assessment of up to $800,000 to cover the expenses related to providing financial oversight of the Association. Personnel Summary Identification code 20–5407–0–2–808 2001 1998 actual Total compensable workyears: Full-time equivalent employment ............................................................... 11 ................... 1999 est. 4 2000 est. 4 4 FUND PROGRAM ACCOUNT øFor grants, loans, and technical assistance to qualifying community development lenders, and administrative expenses of the Fund,¿ To carry out the Community Development Banking and Financial Institutions Act of 1994, including services authorized by 5 U.S.C. 3109, but at rates for individuals not to exceed the per diem rate equivalent to the rate for ES–3, ø$80,000,000¿ $110,000,000, to remain available until September 30, ø2000¿ 2001, of which ø$12,000,000¿ up to $7,310,000 may be used for administrative expenses, $16,500,000 may be used for the cost of direct loans, and up to $1,000,000 may be used for administrative expenses to carry out the direct loan program: Provided, That the cost of direct loans, including the cost of modifying such loans, shall be as defined in section 502 of the Congressional Budget Act of 1974: Provided further, That these funds are available to subsidize gross obligations for the principal amount of direct loans not to exceed ø$32,000,000¿ $53,140,000: Provided further, That not more than ø$25,000,000¿ $34,230,000 of the funds made available under this heading may be used øfor programs and activities authorized in¿ to carry out section 114 of the Community Development Banking and Financial Institutions: Provided further, That costs associated with the training program under section 109 and the technical assistance program under section 108 shall not be considered to be administrative expenses. In addition, to establish and carry out a microenterprise technical assistance and capacity building grant program, $15,000,000, to remain available until September 30, 2001, of which up to $550,000 may be used for administrative expenses. (Departments of Veterans Affairs and Housing and Urban Development, and Independent Agencies Appropriations Act, 1999.) Note.—Of the amounts shown in 1999, $15 million was appropriated under the Omnibus Consolidated and Emergency Supplemental Appropriations Act, 1999, Public Law 105–277. Program and Financing (in millions of dollars) Identification code 20–1881–0–1–451 COUNTERTERRORISM FUND 1998 actual 1999 est. 2000 est. 00.01 00.02 Obligations by program activity: Atlanta bombing investigations .................................... ................... International meeting counter-terrorism support .......... ................... 1 ................... 7 ................... Obligations by program activity: Direct loan subsidy ........................................................ 3 Administrative expenses for direct loans ...................... ................... General administrative expenses ................................... 5 Bank enterprise awards program .................................. 26 Financial assistance to Community Development Finanicial Institutions (other than direct loans) ...... 42 00.13 Training and technical assistance ................................ 3 10.00 Total obligations (object class 25.2) ........................ ................... 8 ................... 10.00 Total new obligations ................................................ 79 128 113 21.40 22.00 Budgetary resources available for obligation: Unobligated balance available, start of year ............... ................... 8 ................... New budget authority (gross) ........................................ 8 ................... ................... 21.40 22.00 Budgetary resources available for obligation: Unobligated balance available, start of year ............... New budget authority (gross) ........................................ 35 80 36 95 3 110 23.90 23.95 24.40 Total budgetary resources available for obligation 8 8 ................... Total new obligations .................................................... ................... ¥8 ................... Unobligated balance available, end of year ................. 8 ................... ................... 23.90 23.95 24.40 Total budgetary resources available for obligation Total new obligations .................................................... Unobligated balance available, end of year ................. 115 ¥79 36 40.00 New budget authority (gross), detail: Appropriation .................................................................. 80 95 110 Change in unpaid obligations: Unpaid obligations, start of year: Obligated balance, start of year .............................................................. 67 107 171 Program and Financing (in millions of dollars) Identification code 20–0117–0–1–751 40.15 72.40 New budget authority (gross), detail: Appropriation (emergency) ............................................. Change in unpaid obligations: Unpaid obligations, start of year: Obligated balance, start of year .............................................................. 1998 actual 1999 est. 2000 est. 8 ................... ................... 00.01 00.09 00.10 00.11 00.12 72.40 3 3 ................... 2 1 7 29 5 1 7 34 69 20 51 15 131 113 ¥128 ¥113 3 ................... DEPARTMENTAL OFFICES—Continued Federal Funds—Continued DEPARTMENT OF THE TREASURY 73.10 73.20 74.40 79 ¥39 128 ¥64 113 ¥75 107 171 209 Outlays (gross), detail: 86.93 Outlays from current balances ...................................... 39 64 75 Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 80 39 95 64 110 75 89.00 90.00 Total new obligations .................................................... Total outlays (gross) ...................................................... Unpaid obligations, end of year: Obligated balance, end of year ................................................................ (in millions of dollars) 1998 actual 1999 est. Enacted/requested: Budget Authority ..................................................................... 80 95 Outlays .................................................................................... 39 64 Legislative proposal, not subject to PAYGO: Budget Authority ..................................................................... .................... .................... Outlays .................................................................................... .................... .................... Total: Budget Authority ..................................................................... Outlays .................................................................................... PERFORMANCE MEASURES 1998 Actual Summary of Budget Authority and Outlays 80 39 95 64 2000 est. 110 75 15 5 Number of CDFIs receiving assistance (through the Core, Intermediary, and Technical Assistance programs) ............... Number of BEA awardees that provide financial or technical assistance to CDFIs ................................................................ Number of institutions that receive technical assistance ......... 1998 actual 1999 est. 2000 est. 113 125 135 79 71 80 75 85 80 1998 actual Identification code 20–1881–0–1–451 1999 est. 2000 est. 11.1 12.1 23.1 25.2 41.0 Personnel compensation: Full-time permanent ............. 2 Civilian personnel benefits ............................................ ................... Rental payments to GSA ................................................ 1 Other services ................................................................ 1 Grants, subsidies, and contributions ............................ 74 3 1 1 1 120 3 1 1 2 105 99.0 99.5 Subtotal, direct obligations .................................. Below reporting threshold .............................................. 78 1 126 2 112 1 99.9 Total new obligations ................................................ 79 128 113 Personnel Summary Identification code 20–1881–0–1–451 Identification code 20–1881–0–1–451 1999 est. Object Classification (in millions of dollars) 125 80 Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in millions of dollars) 815 1001 Total compensable workyears: Full-time equivalent employment ............................................................... 1998 actual 25 1999 est. 45 2000 est. 45 2000 est. Direct loan levels supportable by subsidy budget authority: 1150 Direct loan levels ........................................................... 7 5 53 COMMUNITY DEVELOPMENT FINANCIAL INSTITUTIONS FUND PROGRAM ACCOUNT 1159 (Proposed for later transmittal, not subject to PAYGO) Total direct loan levels ............................................. Direct loan subsidy (in percent): 1320 Subsidy rate ................................................................... 7 5 53 35.25 40.65 31.05 1329 35.25 40.65 31.05 3 2 17 Total subsidy budget authority ................................. Direct loan subsidy outlays: 1340 Subsidy outlays .............................................................. 3 2 17 1 2 5 1349 1 2 5 Weighted average subsidy rate ................................. Direct loan subsidy budget authority: 1330 Subsidy budget authority ............................................... 1339 Total subsidy outlays ................................................ Administrative expense data: 3510 Budget authority ............................................................ 1 3580 Outlays from balances ................................................... ................... 1 1 1 1 The Riegle Community Development and Regulatory Improvement Act of 1994 established the Community Development Financial Institutions (CDFI) Fund. The CDFI Fund provides equity investments, grants, loans, and technical assistance to new and existing community development financial institutions (CDFIs) such as community development banks, community development credit unions, community development loan and venture capital funds, and microenterprise loan funds. Funds provided by the CDFI Fund will enhance the capacity of these institutions to finance economic development, housing, and community development in distressed urban and rural communities. The CDFI Fund also provides grants to insured depository institutions to facilitate investment in CDFIs and increase community lending activities. In addition, the CDFI Fund operates a training program to increase the capacity and expertise of CDFIs and other members of the financial services industry to undertake community development finance activities. The Fund is seeking reauthorization of its activities under the Community Development Banking and Financial Institutions Act. The CDFI Fund helps to address the urgent problems of declining economic and social infrastructure, loss of jobs, lack of private enterprise, and deteriorating housing facing many American communities today. Government investment and technical assistance supplements private funds and expertise to ensure that CDFIs are effective in restoring healthy economic development to these communities. Program and Financing (in millions of dollars) Identification code 20–1881–2–1–451 1998 actual 1999 est. 2000 est. 00.01 00.02 Obligations by program activity: Administrative Expenses ................................................ ................... ................... Grants to microenterprise intermediaries ...................... ................... ................... 1 14 10.00 Total new obligations ................................................ ................... ................... 15 22.00 23.95 Budgetary resources available for obligation: New budget authority (gross) ........................................ ................... ................... Total new obligations .................................................... ................... ................... 15 ¥15 40.00 New budget authority (gross), detail: Appropriation .................................................................. ................... ................... 15 73.10 73.20 74.40 Change in unpaid obligations: Total new obligations .................................................... ................... ................... Total outlays (gross) ...................................................... ................... ................... Unpaid obligations, end of year: Obligated balance, end of year ................................................................ ................... ................... 15 ¥5 10 86.90 Outlays (gross), detail: Outlays from new current authority .............................. ................... ................... 5 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ ................... ................... Outlays ........................................................................... ................... ................... 15 5 This proposal would authorize the Fund to establish a Program for Investment in Microentrepreneurs (PRIME). Under the program, the Fund would provide technical assistance grants to microenterprise intermediaries that assist low-income and disadvantaged entrepreneurs. The Administration requests $15 million to carry out the activities authorized by PRIME. Object Classification (in millions of dollars) Identification code 20–1881–2–1–451 1998 actual 1999 est. 2000 est. 11.1 41.0 Personnel compensation: Full-time permanent ............. ................... ................... Grants, subsidies, and contributions ............................ ................... ................... 1 14 99.9 Total new obligations ................................................ ................... ................... 15 816 DEPARTMENTAL OFFICES—Continued Federal Funds—Continued THE BUDGET FOR FISCAL YEAR 2000 1210 1231 Cumulative balance of direct loans outstanding: Outstanding, start of year ............................................. Disbursements: Direct loan disbursements ................... 4 1 5 5 10 9 1290 Outstanding, end of year .......................................... 5 10 19 Credit accounts—Continued COMMUNITY DEVELOPMENT FINANCIAL INSTITUTIONS FUND PROGRAM ACCOUNT—Continued Personnel Summary Identification code 20–1881–2–1–451 1001 1998 actual 1999 est. Balance Sheet (in millions of dollars) 2000 est. Total compensable workyears: Full-time equivalent employment ............................................................... ................... ................... 1999 est. 3 3 1 2 4 –1 5 –3 10 –5 19 –10 3 2 5 9 Total assets ........................................ LIABILITIES: 2103 Federal liabilities: Debt ........................... 6 5 6 11 3 3 5 9 2999 Total liabilities .................................... NET POSITION: 3100 Appropriated capital ................................ 3 3 5 9 3 3 1 2 3999 Total net position ................................ 3 3 1 2 4999 Program and Financing (in millions of dollars) 1998 actual 1998 actual Total liabilities and net position ............ 6 6 6 11 Identification code 20–4088–0–3–451 ASSETS: Investments in US securities: 1106 Federal assets: Receivables, net ........ Net value of assets related to post– 1991 direct loans receivable: 1401 Direct loans receivable, gross ............ 1405 Allowance for subsidy cost (–) ........... COMMUNITY DEVELOPMENT FINANCIAL INSTITUTIONS FUND DIRECT LOAN FINANCING ACCOUNT Identification code 20–4088–0–3–451 1997 actual 1999 5 2000 est. 1499 Obligations by program activity: 00.01 Direct loans .................................................................... 7 5 7 5 16 2000 est. 16 10.00 Net present value of assets related to direct loans ........................... 1999 est. Total new obligations ................................................ Budgetary resources available for obligation: 22.00 New financing authority (gross) .................................... 23.95 Total new obligations .................................................... 6 ¥7 New financing authority (gross), detail: Authority to borrow (indefinite) ..................................... 4 Spending authority from offsetting collections: 68.00 Offsetting collections (cash) ..................................... 1 68.10 Change in receivables from program accounts ....... 1 68.47 Portion applied to debt reduction ............................. ................... 5 ¥5 67.15 68.90 16 ¥16 3 11 2 2 ¥2 5 5 ¥5 DEPARTMENT Spending authority from offsetting collections (total) ................................................................ 2 2 Total new financing authority (gross) ...................... 6 5 OF THE TREASURY FORFEITURE FUND 5 16 Unavailable Collections (in millions of dollars) 70.00 Identification code 20–5697–0–2–751 Change in unpaid obligations: Unpaid obligations, start of year: 72.40 Obligated balance, start of year ............................... 72.95 Receivables from program account .......................... 2 3 5 4 2 6 5 7 ¥3 9 5 ¥6 8 16 ¥11 74.40 74.95 Total unpaid obligations, start of year ................ Total new obligations .................................................... Total financing disbursements (gross) ......................... Unpaid obligations, end of year: Obligated balance, end of year ................................ Receivables from program account .......................... 5 4 2 6 2 11 74.99 87.00 Total unpaid obligations, end of year .................. Total financing disbursements (gross) ......................... 9 3 8 6 13 11 72.99 73.10 73.20 Offsets: Against gross financing authority and financing disbursements: 88.00 Offsetting collections (cash) from: Federal sources 88.95 Change in receivables from program accounts ............ 1998 actual 1999 est. 2000 est. Balance, start of year: Balance, start of year .................................................... Receipts: 02.01 Forfeited cash and proceeds from the sale of forfeited property ...................................................................... 02.02 Earnings on investments ............................................... 84 84 76 274 21 215 10 178 10 02.99 Total receipts ............................................................. 295 225 188 Total: Balances and collections .................................... Appropriation: 05.01 Department of the Treasury forfeiture fund .................. 07.99 Total balance, end of year ............................................ 379 309 264 ¥295 84 ¥233 76 ¥190 74 01.99 04.00 Program and Financing (in millions of dollars) ¥1 ¥1 ¥2 ¥2 ¥5 ¥5 Identification code 20–5697–0–2–751 1998 actual 1999 est. 2000 est. 00.01 Obligations by program activity: Asset Forfeiture Fund ..................................................... 339 223 321 6 6 10.00 Total new obligations ................................................ 339 223 321 As required by the Federal Credit Reform Act of 1990, this non-budgetary account records all cash flows to and from the Government resulting from direct loans obligated in 1992 and beyond (including modifications of direct loans that resulted from obligations in any year). The amounts in this account are a means of financing and are not included in the budget totals. 21.40 22.00 22.10 Budgetary resources available for obligation: Unobligated balance available, start of year ............... New budget authority (gross) ........................................ Resources available from recoveries of prior year obligations ....................................................................... 204 295 166 233 176 190 23.90 23.95 24.40 Total budgetary resources available for obligation Total new obligations .................................................... Unobligated balance available, end of year ................. 505 ¥339 166 399 ¥223 176 366 ¥321 45 Status of Direct Loans (in millions of dollars) 60.25 New budget authority (gross), detail: Appropriation (special fund, indefinite) ........................ 295 233 190 Net financing authority and financing disbursements: 89.00 Financing authority ........................................................ 90.00 Financing disbursements ............................................... Identification code 20–4088–0–3–451 4 1 1998 actual Position with respect to appropriations act limitation on obligations: 1111 Limitation on direct loans ............................................. 32 1112 Unobligated direct loan limitation ................................ ¥25 1113 Unobligated limitation carried forward ......................... ................... 1150 Total direct loan obligations ..................................... 7 1 4 1999 est. 2000 est. Change in unpaid obligations: Unpaid obligations, start of year: Obligated balance, start of year .............................................................. 73.10 Total new obligations .................................................... 73.20 Total outlays (gross) ...................................................... 73.45 Adjustments in unexpired accounts .............................. 74.40 Unpaid obligations, end of year: Obligated balance, end of year ................................................................ 6 ................... ................... 72.40 32 ¥34 7 53 ¥69 32 5 16 141 201 161 339 223 321 ¥274 ¥263 ¥258 ¥6 ................... ................... 201 161 224 DEPARTMENTAL OFFICES—Continued Federal Funds—Continued DEPARTMENT OF THE TREASURY 86.97 86.98 Outlays (gross), detail: Outlays from new permanent authority ......................... Outlays from permanent balances ................................ 192 82 176 87 171 87 87.00 Total outlays (gross) ................................................. 274 263 258 Net budget authority and outlays: 89.00 Budget authority ............................................................ 90.00 Outlays ........................................................................... Memorandum (non-add) entries: Total investments, start of year: U.S. securities: Par value .......................................................................... 92.02 Total investments, end of year: U.S. securities: Par value .......................................................................... 295 274 233 263 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ 63 Outlays ........................................................................... ................... 63 26 63 231 150 154 PERFORMANCE AND WORKLOAD MEASURES 2000 est. 350 278 Object Classification (in millions of dollars) 1998 actual 1999 est. 63 168 231 Public Law 102–393 authorized the establishment of the Treasury Forfeiture Fund. This fund replaced the Customs Forfeiture Fund. It is available to pay or reimburse certain costs and expenses related to seizures and forfeitures that occur pursuant to the Treasury Department’s law enforcement activities. The Coast Guard also participates in the program. The Fund supports Treasury’s Law Enforcement Mission and associated goals by providing funds to participating law enforcement bureaus. The following performance measurements are provided in compliance with the Government Performance and Results Act of 1993 (GPRA). Identification code 20–5697–0–2–751 Outlays (gross), detail: Outlays from new permanent authority ......................... ................... ................... Outlays from permanent balances ................................ ................... 26 26 248 379 293 231 ¥231 Total outlays (gross) ................................................. ................... 150 421 308 26 ¥26 87.00 248 1999 est. Change in unpaid obligations: Total new obligations .................................................... ................... Total outlays (gross) ...................................................... ................... 190 258 262 1998 actual 73.10 73.20 86.97 86.98 92.01 Days between the forfeiture of real property and the sale of the property ............................................................................. Days required to process equitable sharing payments .............. 817 2000 est. 25.2 41.0 44.0 Other services ................................................................ Grants, subsidies, and contributions ............................ Refunds .......................................................................... 237 94 8 147 71 5 147 165 9 99.9 Total new obligations ................................................ 339 223 Matching funds in primaries.—Upon certification by the Federal Election Commission, every candidate eligible to receive payments is entitled to an amount equal to the contributions each has received on or after the beginning of the calendar year immediately preceding the election year. Nominating conventions of parties.—Upon certification by the Commission, payments may be made to the national committee of a major party or a minor party which elects to receive its entitlement. The total of such payments will be limited to the amount in the account at the time of payment. The national committee of each party may receive payments beginning on July 1 of the year immediately preceding the calendar year in which a presidential nominating convention of the political party is held. The two major parties will receive $4 million each, plus a cost-of-living increase. Candidates for general elections.—The eligible candidates of each major party in a presidential election will be entitled to equal payments in an amount which, in the aggregate, shall not exceed $20 million each, plus a cost-of-living increase. Also, provision is made for new parties, minor parties and candidates, who may receive in excess of 5 percent of the popular vote and therefore be entitled to reimbursement of qualified campaign expenditures. 321 Public enterprise funds: EXCHANGE STABILIZATION FUND PRESIDENTIAL ELECTION CAMPAIGN FUND Program and Financing (in millions of dollars) Unavailable Collections (in millions of dollars) Identification code 20–5081–0–2–808 1998 actual Identification code 20–4444–0–3–155 1999 est. 2000 est. Balance, start of year: 01.99 Balance, start of year .................................................... ................... ................... ................... Receipts: 02.01 Presidential Election Campaign Fund ........................... 63 63 63 Appropriation: 05.01 Presidential election campaign fund ............................ ¥63 ¥63 ¥63 07.99 Total balance, end of year ............................................ ................... ................... ................... 21.99 22.00 22.10 Program and Financing (in millions of dollars) Identification code 20–5081–0–2–808 00.01 00.02 00.03 1998 actual Budgetary resources available for obligation: Unobligated balance available, start of year: 21.40 Unobligated balance available, start of year (Special Drawing Right) .............................................. 21.40 Unobligated balance available, start of year (Fund Balance) ................................................................ 21.40 Unobligated balance available, start of year (US Securities) ............................................................. 1999 est. Obligations by program activity: Matching funds in primaries ......................................... ................... ................... Nominating conventions for parties .............................. ................... 26 General elections ........................................................... ................... ................... 2000 est. 23.90 89 1 141 24.40 24.40 10.00 Total obligations (object class 41.0) ........................ ................... 26 231 24.40 21.40 22.00 23.90 23.95 24.40 60.25 Budgetary resources available for obligation: Unobligated balance available, start of year ............... New budget authority (gross) ........................................ 68 63 Total budgetary resources available for obligation 131 Total new obligations .................................................... ................... Unobligated balance available, end of year ................. 131 New budget authority (gross), detail: Appropriation (special fund, indefinite) ........................ 63 131 63 1998 actual 1999 est. 2000 est. 9,997 10,106 10,849 ¥2,099 ¥1,480 ¥1,846 15,460 15,981 16,858 Total unobligated balance, start of year .................. New budget authority (gross) ........................................ Resources available from recoveries of prior year obligations ....................................................................... 23,358 1,266 24,607 1,254 25,861 1,312 Total budgetary resources available for obligation Unobligated balance available, end of year: Unobligated balance available, end of year (Special Drawing Rights) .................................................... Unobligated balance available, end of year (Fund Balance) ................................................................ Unobligated balance available, end of year (US Securities) ............................................................. 24,607 25,861 27,173 10,106 10,849 11,621 ¥1,480 ¥1,846 ¥1,576 15,981 16,858 17,128 ¥17 ................... ................... 168 63 24.99 Total unobligated balance, end of year .................... 24,607 25,861 27,173 194 231 ¥26 ¥231 168 ................... 68.00 New budget authority (gross), detail: Spending authority from offsetting collections (gross): Offsetting collections (cash) ..................................... 1,266 1,254 1,312 Change in unpaid obligations: Unpaid obligations, start of year: Obligated balance, start of year .............................................................. 15,827 15,844 15,844 63 63 72.40 818 DEPARTMENTAL OFFICES—Continued Federal Funds—Continued THE BUDGET FOR FISCAL YEAR 2000 Public enterprise funds—Continued 1201 1206 1801 EXCHANGE STABILIZATION FUND—Continued Program and Financing (in millions of dollars)—Continued 73.45 74.40 Adjustments in unexpired accounts .............................. Unpaid obligations, end of year: Obligated balance, end of year ................................................................ Offsets: Against gross budget authority and outlays: Offsetting collections (cash) from: 88.20 Interest on U.S. securities .................................... Non-Federal sources: 88.40 Special drawing rights holdings ...................... 88.40 Net gain on exchange transactions ................. 88.90 Total, offsetting collections (cash) .................. 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 14,541 104 14,525 119 15,009 122 2000 est. 17 ................... ................... 15,844 15,844 15,844 ¥861 ¥878 ¥143 ¥233 ¥1,254 ¥1,312 10,849 11,621 40,734 42,591 43,882 15,936 15,967 16,570 16,549 2999 Total liabilities .................................... NET POSITION: 3200 Invested capital ....................................... 3300 Cumulative results of operations ............ 15,936 15,967 16,570 16,549 200 23,970 200 24,567 200 25,821 200 27,133 Total net position ................................ 24,170 24,767 26,021 27,333 Total liabilities and net position ............ 40,106 40,734 42,591 43,882 ¥173 ¥247 ¥1,236 10,106 40,106 1999 ¥892 ¥155 ¥220 9,997 Total assets ........................................ LIABILITIES: 2207 Non-Federal liabilities: Other .................. 4999 1999 est. Intragovernmental funds: WORKING CAPITAL FUND 30 ................... ................... ¥1,236 ¥1,254 ¥1,312 Program and Financing (in millions of dollars) Identification code 20–4501–0–4–803 Memorandum (non-add) entries: 92.01 Total investments, start of year: U.S. securities: Par value .......................................................................... 92.02 Total investments, end of year: U.S. securities: Par value .......................................................................... 14,762 120 3999 1998 actual Identification code 20–4444–0–3–155 Non-Federal assets: Foreign Currency Investments ............ Receivables, net .................................. Other Federal assets: Cash and other monetary assets .................................. 1998 actual 1999 est. 2000 est. 15,981 16,858 15,981 16,858 Identification code 20–4444–0–3–155 1997 actual 1998 actual 1999 est. 2000 est. 0101 0102 Revenue ................................................... Expense .................................................... –584 .................. 596 .................. 1,254 .................. 1,312 .................. 0109 Net income or loss (–) ............................ –584 596 1,254 1,312 Balance Sheet (in millions of dollars) ASSETS: Federal assets: Investments in US securities: 1102 Treasury securities, par .................. 1106 Receivables, net ............................. 15,460 4 299 7 329 9 296 9 Total new obligations ................................................ 306 338 305 22.00 22.10 Budgetary resources available for obligation: New budget authority (gross) ........................................ Resources available from recoveries of prior year obligations ....................................................................... 294 338 305 1998 actual 15,981 3 23.90 23.95 12 ................... ................... Total budgetary resources available for obligation Total new obligations .................................................... 306 ¥306 338 ¥338 305 ¥305 New budget authority (gross), detail: Spending authority from offsetting collections: 68.00 Offsetting collections (cash) ..................................... 68.10 From Federal sources: Change in receivables and unpaid, unfilled orders ......................................... 191 338 305 68.90 Spending authority from offsetting collections (total) ................................................................ Change in unpaid obligations: Unpaid obligations, start of year: 72.40 Obligated balance, start of year ............................... 72.95 From Federal sources: Receivables and unpaid, unfilled orders ........................................................... 72.99 73.10 73.20 73.45 74.40 74.95 Total unpaid obligations, start of year ................ Total new obligations .................................................... Total outlays (gross) ...................................................... Adjustments in unexpired accounts .............................. Unpaid obligations, end of year: Obligated balance, end of year ................................ From Federal sources: Receivables and unpaid, unfilled orders ........................................................... 103 ................... ................... 294 338 305 152 237 237 70 173 173 222 410 410 306 338 305 ¥107 ¥338 ¥305 ¥12 ................... ................... 237 237 237 173 173 173 74.99 Total unpaid obligations, end of year .................. 410 410 410 86.97 Statement of Operations (in millions of dollars) 1997 actual Obligations by program activity: Working Capital Fund .................................................... Administrative Overhead ................................................ 17,128 The Secretary of the Treasury is authorized to deal in gold and foreign exchange and other instruments of credit and securities as deemed necessary, consistent with U.S. obligations in the International Monetary Fund (IMF), regarding orderly exchange arrangements. An Exchange Stabilization Fund, with a capital of $200 million, is authorized by law for this purpose (31 U.S.C. 5302). All earnings and interest accruing to this fund are available for the purposes thereof. Transactions in special drawing rights (SDR’s) and U.S. holdings of SDR’s are administered by the fund. U.S. drawings from the IMF are also advanced to the fund. The principal sources of the fund’s income have been profits on foreign exchange transactions, interest on foreign exchange swap transactions, and on investments held by the fund, including interest earned on fund holdings of U.S. Government securities. The amounts reflected in the 1999 and 2000 estimates entail only projected net interest earnings on Exchange Stabilization Fund (ESF) assets. The estimates are subject to considerable variance, as the amount and composition of assets can change dramatically, as well as interest rates applied to investments. In addition, exchange rate fluctuations can cause the dollar value of income received on foreign currency and SDR investments to fluctuate. Moreover, estimates make no attempt to forecast valuation gains or losses on SDR holdings or realized gains or losses on foreign currency holdings. As required by Public Law 95–612, the fund no longer is used to meet the administrative expenses. Identification code 20–4444–0–3–155 09.10 09.11 10.00 15,460 Outlays (gross), detail: Outlays from new permanent authority ......................... 107 338 305 ¥191 ¥338 ¥305 Offsets: Against gross budget authority and outlays: 88.00 Offsetting collections (cash) from: Federal sources 88.95 From Federal sources: Change in receivables and unpaid, unfilled orders .............................................. 89.00 90.00 1999 est. 16,858 2 ¥103 ................... ................... Net budget authority and outlays: Budget authority ............................................................ ................... ................... ................... Outlays ........................................................................... ¥84 ................... ................... 2000 est. 17,128 2 Certain central services in the Department of the Treasury, including telecommunications, printing, reproduction, computer support/usage, personnel/payroll, automated financial management systems, training, centralized short-term man- DEPARTMENTAL OFFICES—Continued Trust Funds DEPARTMENT OF THE TREASURY agement assistance, procurement information, information technology services, and printing procurement services, are provided on a reimbursable basis. Transactions are entered into with other Treasury appropriation accounts at rates which will recover the fund’s operating expenses, including accrual of annual leave and depreciation of equipment. This presentation includes the Digital Telecommunications System (DTS), Department of Treasury Telecommunication Systems (DOTTS), Wireless/Radio Service Support (WRSS), the Treasury Communications System (TCS), and the Emergency Access Demonstration Project. Object Classification (in millions of dollars) 1998 actual Identification code 20–4501–0–4–803 11.1 12.1 21.0 23.1 23.3 24.0 25.1 25.2 25.3 1999 est. 2000 est. 26.0 31.0 Personnel compensation: Full-time permanent ............. 16 20 22 Civilian personnel benefits ............................................ 3 5 4 Travel and transportation of persons ............................ ................... 1 1 Rental payments to GSA ................................................ 3 1 1 Communications, utilities, and miscellaneous charges 49 49 52 Printing and reproduction .............................................. 1 ................... ................... Advisory and assistance services .................................. 3 1 1 Other services ................................................................ 175 149 162 Purchases of goods and services from Government accounts .................................................................... 1 23 23 Supplies and materials ................................................. 1 1 1 Equipment ...................................................................... 54 87 38 99.0 99.5 Subtotal, reimbursable obligations ...................... 306 Below reporting threshold .............................................. ................... 99.9 Total new obligations ................................................ 306 337 305 1 ................... 338 305 74.99 Total unpaid obligations, end of year .................. 10 19 29 86.97 86.98 Outlays (gross), detail: Outlays from new permanent authority ......................... Outlays from permanent balances ................................ 64 6 86 14 87 19 87.00 Total outlays (gross) ................................................. 70 100 106 Offsets: Against gross budget authority and outlays: 88.00 Offsetting collections (cash) from: Federal sources 88.95 From Federal sources: Change in receivables and unpaid, unfilled orders .............................................. ¥73 ¥104 ¥110 ¥14 ¥10 ¥10 89.00 90.00 2001 Total compensable workyears: Full-time equivalent employment ............................................................... Object Classification (in millions of dollars) 1998 actual 1999 est. 2000 est. TREASURY FRANCHISE FUND Program and Financing (in millions of dollars) 99.9 Obligations by program activity: 10.00 Total new obligations .................................................... 251 1998 actual 79 311 1999 est. 110 311 Budgetary resources available for obligation: Unobligated balance available, start of year ............... New budget authority (gross) ........................................ Unobligated balance transferred from other accounts 23.90 23.95 24.40 Total budgetary resources available for obligation Total new obligations .................................................... Unobligated balance available, end of year ................. Total new obligations ................................................ 2000 est. 17 8 1 2 80 2 110 79 19 9 1 2 82 3 116 Personnel Summary 1998 actual Identification code 20–4560–0–4–803 2001 21.40 22.00 22.22 1999 est. Personnel compensation: Full-time permanent ............. 8 Civilian personnel benefits ............................................ 2 Travel and transportation of persons ............................ ................... Communications, utilities, and miscellaneous charges 2 Other services ................................................................ 66 Equipment ...................................................................... 1 2000 est. 116 1998 actual Identification code 20–4560–0–4–803 11.1 12.1 21.0 23.3 25.2 31.0 Identification code 20–4560–0–4–803 Net budget authority and outlays: Budget authority ............................................................ ................... ................... ................... Outlays ........................................................................... ¥4 ¥4 ¥4 Department of Treasury was chosen as a pilot Franchise Fund under P.L. 103–356, the Government Management and Reform Act of 1994. Begun in 1997, financial and administrative services included in the Franchise Fund (Fund) are financed on a fee-for-service basis. Treasury’s Fund is a revolving fund used to supply financial and administrative services on the basis of services supplied. For 2000, service activities are expected to have billings of $120 million and employ 437 people. Activities included in the Fund are financial training, accounting cross-servicing, and various administrative support services. The Fund concept is intended to increase competition for government and financial administrative services, resulting in lower costs and higher quality. Personnel Summary Identification code 20–4501–0–4–803 819 Total compensable workyears: Full-time equivalent employment ............................................................... 1999 est. 120 431 2000 est. 437 6 15 19 87 114 120 1 ................... ................... 94 ¥79 15 129 ¥110 19 139 ¥116 23 Trust Funds VIOLENT CRIME REDUCTION PROGRAMS (INCLUDING TRANSFER OF FUNDS) New budget authority (gross), detail: Spending authority from offsetting collections: 68.00 Offsetting collections (cash) ..................................... 68.10 From Federal sources: Change in receivables and unpaid, unfilled orders ......................................... 73 104 110 14 10 10 87 114 120 Change in unpaid obligations: Unpaid obligations, start of year: 72.40 Obligated balance, start of year ............................... ................... 72.95 From Federal sources: Receivables and unpaid, unfilled orders ........................................................... ................... ¥4 ¥5 14 24 10 110 ¥100 19 116 ¥106 ¥5 ¥5 24 34 68.90 72.99 73.10 73.20 74.40 74.95 Spending authority from offsetting collections (total) ................................................................ Total unpaid obligations, start of year ................ ................... Total new obligations .................................................... 79 Total outlays (gross) ...................................................... ¥70 Unpaid obligations, end of year: Obligated balance, end of year ................................ ¥4 From Federal sources: Receivables and unpaid, unfilled orders ........................................................... 14 For activities authorized by Public Law 103–322, to remain available until expended, which shall be derived from the Violent Crime Reduction Trust Fund, as follows: (1) As authorized by section 190001(e), ø$119,000,000¿ $122,127,000; of which $3,000,000 shall be available to the Bureau of Alcohol, Tobacco and Firearms for administering the Gang Resistance Education and Training program; of which ø$1,400,000¿ $1,263,000 shall be available to the Financial Crimes Enforcement Network; of which ø$22,628,000¿ $3,196,000 shall be available to the United States Secret Serviceø, including $6,700,000 for vehicle replacement, $5,000,000 for investigations of counterfeiting, $7,732,000 for the 2000 candidate/nominee protection program, and $3,196,000¿ for forensic and related support of investigations of missing and exploited children, of which $1,196,000 shall be available as a grant for activities related to the investigations of exploited children and shall remain available until expended; of which ø$65,472,000¿ $65,000,000 shall be available for the United States Customs Serviceø, including $54,000,000 for narcotics detection technology, $9,500,000 for the passenger processing initiative, $972,000 for construction of canopies for inspection of outbound 820 DEPARTMENTAL OFFICES—Continued Trust Funds—Continued THE BUDGET FOR FISCAL YEAR 2000 86.98 Intragovernmental funds—Continued VIOLENT CRIME REDUCTION PROGRAMS—Continued 87.00 (INCLUDING TRANSFER OF FUNDS)—Continued vehicles along the Southwest border, and $1,000,000 for technology investments related to the Cyber-Smuggling Center; of which $2,500,000 shall be available to the Office of National Drug Control Policy, including $1,000,000 for Model State Drug Law Conferences, and $1,500,000 to expand the Milwaukee, Wisconsin High Intensity Drug Trafficking Area¿; and of which ø$24,000,000¿ $49,716,000 shall be available for Interagency Crime and Drug Enforcement; (2) As authorized by section 32401, ø$13,000,000¿ $10,000,000 to the Bureau of Alcohol, Tobacco and Firearms for disbursement through grants, cooperative agreements, or contracts to local governments for Gang Resistance Education and Training: Provided, That notwithstanding sections 32401 and 310001, such funds shall be allocated to State and local law enforcement and prevention organizations. (Treasury Department Appropriations Act, 1999, as included in Public Law 105–277, section 101(h).) Program and Financing (in millions of dollars) Identification code 20–8526–0–1–751 1998 actual 1999 est. 2000 est. Obligations by program activity: Direct program: 00.01 Departmental Offices ................................................ 2 ................... ................... 00.02 Financial crimes enforcement network (FinCEN) ...... 1 2 2 00.03 Federal Law Enforcement Training Center ................ 1 1 ................... 00.04 Bureau of Alcohol, Tobacco and Firearms ................ 31 18 13 00.05 Customs Service ........................................................ 44 76 65 00.06 Secret Service ............................................................ 18 24 3 00.07 Interagency crime and drug enforcement ................. ................... 22 45 01.00 09.01 Subtotal, Direct Programs ......................................... Reimbursable program, Customs Service ..................... 10.00 Total new obligations ................................................ Budgetary resources available for obligation: 21.40 Unobligated balance available, start of year ............... 22.00 New budget authority (gross) ........................................ 22.10 Resources available from recoveries of prior year obligations ....................................................................... 23.90 23.95 24.40 Total budgetary resources available for obligation Total new obligations .................................................... Unobligated balance available, end of year ................. 97 143 128 11 ................... ................... 108 143 128 17 120 32 129 18 132 2 ................... ................... 139 ¥108 32 New budget authority (gross), detail: Current: 42.00 Transferred from other accounts .............................. 109 Permanent: Spending authority from offsetting collections: 68.00 Offsetting collections (cash) ................................ ................... 68.10 From Federal sources: Change in receivables and unpaid, unfilled orders ............................. 11 68.90 70.00 Spending authority from offsetting collections (total) ........................................................... Total new budget authority (gross) .......................... 74.40 74.95 74.99 86.90 86.93 Total unpaid obligations, start of year ................ Total new obligations .................................................... Total outlays (gross) ...................................................... Adjustments in unexpired accounts .............................. Unpaid obligations, end of year: Obligated balance, end of year ................................ From Federal sources: Receivables and unpaid, unfilled orders ........................................................... Total unpaid obligations, end of year .................. Outlays (gross), detail: Outlays from new current authority .............................. Outlays from current balances ...................................... 150 ¥128 22 129 132 11 ................... Total outlays (gross) ................................................. 70 Offsets: Against gross budget authority and outlays: 88.00 Offsetting collections (cash) from: Federal sources ................... 88.95 From Federal sources: Change in receivables and unpaid, unfilled orders .............................................. ¥11 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 109 70 1998 actual Identification code 20–8526–0–1–751 11.1 11.5 11.9 12.1 21.0 22.0 23.3 24.0 25.1 25.2 25.3 25.4 26.0 31.0 41.0 Direct obligations: Personnel compensation: Full-time permanent ............................................. Other personnel compensation ............................. 99.9 Total new obligations ................................................ 132 84 81 11 ................... ................... 87 36 34 129 135 132 131 1999 est. 2000 est. 97 143 128 11 ................... ................... 108 143 128 1998 actual 1001 Total compensable workyears: Full-time equivalent employment ............................................................... 186 1999 est. 2000 est. 72 44 11 ................... 52 87 84 108 143 128 ¥70 ¥146 ¥131 ¥2 ................... ................... 76 11 ................... Personnel Summary Identification code 20–8526–0–1–751 84 ¥11 ................... Total personnel compensation ......................... 6 3 2 Civilian personnel benefits ....................................... 5 2 ................... Travel and transportation of persons ....................... 2 5 5 Transportation of things ........................................... 1 ................... 1 Communications, utilities, and miscellaneous charges ................................................................. 2 1 25 Printing and reproduction ......................................... 1 ................... 1 Advisory and assistance services ............................. ................... 1 2 Other services ............................................................ 25 51 24 Purchases of goods and services from Government accounts ................................................................ ................... 3 48 Operation and maintenance of facilities .................. ................... 5 5 Supplies and materials ............................................. 1 3 3 Equipment ................................................................. 53 69 11 Grants, subsidies, and contributions ........................ 1 ................... 1 11 ................... ................... 76 131 5 3 2 1 ................... ................... Subtotal, direct obligations .................................. Reimbursable obligations .............................................. 129 146 Object Classification (in millions of dollars) 99.0 99.0 120 11 ................... Amounts for the Department of the Treasury’s portion of Crime Control Programs are derived from transfers from the Violent Crime Reduction Trust Fund (VCRTF) as authorized by the Crime Control and Law Enforcement Act of 1994. In 2000, the President has proposed continued funding for the Bureau of Alcohol, Tobacco and Firearms (ATF) Gang Resistance Education and Training Program (GREAT) program—a vital and successful part of the fight against youth gangs. The President has also proposed funding additional technology and equipment to help the United States Customs Service fight the importation of illegal narcotics, the Secret Service’s further efforts to aid in the location of missing children, anti-money laundering efforts of the Financial Crimes Enforcement Network and Interagency Crime and Drug Enforcement. ¥11 ................... Change in unpaid obligations: Unpaid obligations, start of year: 72.40 Obligated balance, start of year ............................... 52 72.95 From Federal sources: Receivables and unpaid, unfilled orders ........................................................... ................... 72.99 73.10 73.20 73.45 161 ¥143 18 Outlays from permanent balances ................................ ................... 84 68 67 81 70 61 FEDERAL LAW ENFORCEMENT TRAINING CENTER Federal Funds General and special funds: SALARIES AND EXPENSES For necessary expenses of the Federal Law Enforcement Training Center, as a bureau of the Department of the Treasury, including materials and support costs of Federal law enforcement basic training; purchase (not to exceed 52 for police-type use, without regard FEDERAL LAW ENFORCEMENT TRAINING CENTER—Continued Federal Funds—Continued DEPARTMENT OF THE TREASURY to the general purchase price limitation) and hire of passenger motor vehicles; for expenses for student athletic and related activities; uniforms without regard to the general purchase price limitation for the current fiscal year; the conducting of and participating in firearms matches and presentation of awards; for public awareness and enhancing community support of law enforcement training; not to exceed $9,500 for official reception and representation expenses; room and board for student interns; and services as authorized by 5 U.S.C. 3109; ø$71,923,000¿ $86,846,000, of which up to $13,843,000 for materials and support costs of Federal law enforcement basic training shall remain available until September 30, ø2001¿ 2002: Provided, That the Center is authorized to accept and use gifts of property, both real and personal, and to accept services, for authorized purposes, including funding of a gift of intrinsic value which shall be awarded annually by the Director of the Center to the outstanding student who graduated from a basic training program at the Center during the previous fiscal year, which shall be funded only by gifts received through the Center’s gift authority: Provided further, That notwithstanding any other provision of law, students attending training at any Federal Law Enforcement Training Center site shall reside in on-Center or Center-provided housing, insofar as available and in accordance with Center policy: Provided further, That funds appropriated in this account shall be available, at the discretion of the Director, for the following: training United States Postal Service law enforcement personnel and Postal police officers; State and local government law enforcement training on a space-available basis; training of foreign law enforcement officials on a space-available basis with reimbursement of actual costs to this appropriation, except that reimbursement may be waived by the Secretary for law enforcement training activities in foreign countries undertaken pursuant to section 801 of the Antiterrorism and Effective Death Penalty Act of 1996, Public Law 104–32; training of private sector security officials on a space-available basis with reimbursement of actual costs to this appropriation; and travel expenses of non-Federal personnel to attend course development meetings and training sponsored by the Center: Provided further, That the Center is authorized to obligate funds in anticipation of reimbursements from agencies receiving training sponsored by the Federal Law Enforcement Training Center, except that total obligations at the end of the fiscal year shall not exceed total budgetary resources available at the end of the fiscal year: Provided further, That the Federal Law Enforcement Training Center is authorized to provide training for the Gang Resistance Education and Training program to Federal and non-Federal personnel at any facility in partnership with the Bureau of Alcohol, Tobacco and Firearms: Provided further, That the Federal Law Enforcement Training Center is authorized to provide short-term medical services for students undergoing training at the Center. (Treasury Department Appropriations Act, 1999, as included in Public Law 105–277, section 101(h).) øFor an additional amount for ‘‘Salaries and Expenses’’, $3,548,000, to remain available until expended: Provided, That the entire amount is designated by the Congress as an emergency requirement pursuant to section 251(b)(2)(A) of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended.¿ (Omnibus Consolidated and Emergency Supplemental Appropriations Act, 1999, Public Law 105–277, Division B, Title II, chapter 7.) Program and Financing (in millions of dollars) Identification code 20–0104–0–1–751 1998 actual 1999 est. 2000 est. Obligations by program activity: Direct program: 00.01 Law enforcement training ......................................... 00.02 Plant operations ........................................................ 09.01 Reimbursable program .................................................. 44 20 32 60 21 32 96 113 121 65 75 87 32 32 32 Total new budget authority (gross) .......................... 97 107 119 Change in unpaid obligations: Unpaid obligations, start of year: Obligated balance, start of year .............................................................. 73.10 Total new obligations .................................................... 73.20 Total outlays (gross) ...................................................... 73.45 Adjustments in unexpired accounts .............................. 74.40 Unpaid obligations, end of year: Obligated balance, end of year ................................................................ 15 96 ¥96 ¥3 70.00 72.40 Total new obligations ................................................ Budgetary resources available for obligation: 21.40 Unobligated balance available, start of year ............... 22.00 New budget authority (gross) ........................................ 22.10 Resources available from recoveries of prior year obligations ....................................................................... 23.90 23.95 24.40 Total budgetary resources available for obligation Total new obligations .................................................... Unobligated balance available, end of year ................. 28 55 66 8 ................... 32 32 75 9 32 87.00 Total outlays (gross) ................................................. 96 100 115 Offsets: Against gross budget authority and outlays: 88.00 Offsetting collections (cash) from: Federal sources ¥32 ¥32 ¥32 Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 65 63 75 68 87 83 89.00 90.00 The Federal Law Enforcement Training Center provides the necessary facilities, equipment, and support services for conducting recruit, advanced, specialized, and refresher training for Federal law enforcement personnel. Center personnel conduct the instructional programs for the basic recruit and some of the advanced training. This appropriation is for operating expenses of the Center, for research in law enforcement training methods, and curriculum content. In addition, the Center has a reimbursable program to accommodate the training requirements of various Federal agencies. As funds are available, law enforcement training is provided to certain State, local, and foreign law enforcement personnel on a space-available basis. PERFORMANCE MEASURES BY BUDGET ACTIVITY 1998 actual Law Enforcement Training: Student Quality of Training Survey—Achieve an 80% rating on the Student quality of Training Survey. Basic Training ......................................................................... Advanced Training .................................................................. Student-Weeks Trained—Conduct 100% of actual Basic actual Basic Training Requested. Basic Training ......................................................................... Variable Unit Cost Per Basic Student—Week of Training Funded ................................................................................ Conduct FLETC Personnel Input Forums ................................ Plant Operations: Student Quality of Training Survey—Achieve an 80% rating on the Student Quality of Services Survey. Basic Training ......................................................................... Advanced Training .................................................................. 1999 est. 2000 est. 80% 80% 80% 80% 80% 80% 100% 100% 100% $137 (1) $151 4 $142 4 80% 80% 80% 80% 80% 80% Measure. Object Classification (in millions of dollars) Identification code 20–0104–0–1–751 3 119 11.1 11.8 3 1 ................... 105 ¥96 9 117 122 ¥113 ¥121 3 ................... 11.9 12.1 21.0 22.0 23.3 9 107 24 Outlays (gross), detail: Outlays from new current authority .............................. Outlays from current balances ...................................... Outlays from new permanent authority ......................... 1 New 5 97 12 12 24 113 121 ¥100 ¥115 ¥1 ................... 86.90 86.93 86.97 62 27 32 10.00 New budget authority (gross), detail: Current: 40.00 Appropriation ............................................................. Permanent: 68.00 Spending authority from offsetting collections: Offsetting collections (cash) ..................................... 821 Direct obligations: Personnel compensation: Full-time permanent ............................................. Special personal services payments .................... Total personnel compensation ......................... Civilian personnel benefits ....................................... Travel and transportation of persons ....................... Transportation of things ........................................... Communications, utilities, and miscellaneous charges ................................................................. 1998 actual 1999 est. 2000 est. 26 1 31 1 33 1 27 8 2 1 32 11 3 1 34 12 3 2 2 3 4 822 FEDERAL LAW ENFORCEMENT TRAINING CENTER—Continued Federal Funds—Continued THE BUDGET FOR FISCAL YEAR 2000 General and special funds—Continued SALARIES AND EXPENSES—Continued Object Classification (in millions of dollars)—Continued 1998 actual Identification code 20–0104–0–1–751 1999 est. 2000 est. 24.0 25.2 26.0 31.0 Printing and reproduction ......................................... Other services ............................................................ Supplies and materials ............................................. Equipment ................................................................. 1 13 5 5 1 17 9 4 1 17 10 6 99.0 99.0 Subtotal, direct obligations .................................. Reimbursable obligations .............................................. 64 32 81 32 89 32 99.9 Total new obligations ................................................ 96 113 121 Personnel Summary Identification code 20–0104–0–1–751 Direct: Total compensable workyears: Full-time equivalent employment ............................................................... Reimbursable: 2001 Total compensable workyears: Full-time equivalent employment ............................................................... 1998 actual 1999 est. 2000 est. 1001 481 562 572 31 40 This includes funding for the Facilities Master Plan, Minor Construction and Maintenance, Firearms Environmental Restoration and Reconstruction, Environmental Compliance, and installation of Fiber Optics. The Master Plan provides the long range blueprint for expansion of facilities to meet the training requirements of the over 70 participating agencies. Minor construction and maintenance provides alterations and maintenance funding for approximately 300 buildings at two locations (Glynco, Georgia and Artesia, New Mexico). The Firearms Environmental Restoration and Reconstruction funds the clean-up of the existing outdoor ranges and reconstruction. The Environmental Compliance funds are to ensure compliance with EPA and State environmental laws and regulations. The fiber optics funding is to replace the existing antiquated twisted copper wire with a state-of-the-art telecommunications cable system. The appropriations sought in this account, demonstrate the President’s commitment to an important step in completing and maintaining the necessary facilities at FLETC to train our Nation’s law enforcement personnel. 40 Object Classification (in millions of dollars) 1998 actual Identification code 20–0105–0–1–751 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$34,760,000¿ $21,000,000, to remain available until expended. (Treasury Department Appropriations Act, 1999, as included in Public Law 105–277, section 101(h).) 10.00 21.40 22.00 22.10 23.90 23.95 24.40 Obligations by program activity: Total new obligations .................................................... Budgetary resources available for obligation: Unobligated balance available, start of year ............... New budget authority (gross) ........................................ Resources available from recoveries of prior year obligations ....................................................................... 1998 actual 1999 est. 2 2 19 2 3 54 2 3 30 99.9 Total new obligations ................................................ 23 59 35 INTERAGENCY LAW ENFORCEMENT Federal Funds INTERAGENCY CRIME AND DRUG ENFORCEMENT 2000 est. 23 59 35 26 33 36 35 13 21 For expenses necessary for the detection and investigation of individuals involved in organized crime drug trafficking, including cooperative efforts with State and local law enforcement, ø$51,900,000¿ $26,184,000, of which $7,827,000 shall remain available until expended. (Treasury Department Appropriations Act, 1999, as included in Public Law 105–277, section 101(h).) Program and Financing (in millions of dollars) 1 ................... ................... Total budgetary resources available for obligation Total new obligations .................................................... Unobligated balance available, end of year ................. 60 ¥23 36 New budget authority (gross), detail: 40.00 Appropriation .................................................................. 33 2000 est. Other services ................................................................ Equipment ...................................................................... Land and structures ...................................................... General and special funds: Program and Financing (in millions of dollars) Identification code 20–0105–0–1–751 1999 est. 25.2 31.0 32.0 71 34 ¥59 ¥35 13 ................... Identification code 20–1501–0–1–751 1998 actual 1999 est. 2000 est. 21 27 29 74 23 59 35 ¥20 ¥14 ¥32 ¥1 ................... ................... 29 74 77 86.90 86.93 Outlays (gross), detail: Outlays from new current authority .............................. Outlays from current balances ...................................... 5 15 4 10 3 29 87.00 Total outlays (gross) ................................................. 20 14 32 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 33 20 35 14 21 32 This account provides for the acquisition, construction, improvements, equipment, furnishings and related costs for expansion and maintenance of facilities of the Federal Law Enforcement Training Center. Obligations by program activity: Internal Revenue Service ............................................... Bureau of Alcohol, Tobacco and Firearms .................... United States Customs Service ..................................... 36 10 28 25 7 20 13 4 9 10.00 Change in unpaid obligations: 72.40 Unpaid obligations, start of year: Obligated balance, start of year .............................................................. 73.10 Total new obligations .................................................... 73.20 Total outlays (gross) ...................................................... 73.45 Adjustments in unexpired accounts .............................. 74.40 Unpaid obligations, end of year: Obligated balance, end of year ................................................................ 35 00.01 00.02 00.03 Total obligations (object class 25.3) ........................ 74 52 26 22.00 23.95 Budgetary resources available for obligation: New budget authority (gross) ........................................ Total new obligations .................................................... 74 ¥74 52 ¥52 26 ¥26 40.00 New budget authority (gross), detail: Appropriation .................................................................. 74 52 26 Change in unpaid obligations: Unpaid obligations, start of year: Obligated balance, start of year .............................................................. ................... 73.10 Total new obligations .................................................... 74 73.20 Total outlays (gross) ...................................................... ¥42 74.40 Unpaid obligations, end of year: Obligated balance, end of year ................................................................ 32 32 52 ¥64 20 21 ¥31 20 10 42 22 21 10 72.40 86.90 86.93 Outlays (gross), detail: Outlays from new current authority .............................. 42 Outlays from current balances ...................................... ................... 87.00 Total outlays (gross) ................................................. 42 64 31 89.00 Net budget authority and outlays: Budget authority ............................................................ 74 52 26 FINANCIAL MANAGEMENT SERVICE Federal Funds DEPARTMENT OF THE TREASURY 90.00 Outlays ........................................................................... 42 64 31 The Interagency Crime and Drug Enforcement Task Force (ICDE) Program consists of 9 regional task forces which consolidate the resources and expertise of 11 member Federal agencies, in cooperation with State and local investigators and prosecutors, to target and destroy major narcotic trafficking and money laundering organizations. Beginning in 1998, only components within Treasury are reimbursed from this appropriation. Treasury continues its participation in ICDE as it has in the past; however, the program is administered by Treasury’s Departmental Offices. Treasury participates in the task force activities through direct investigative and support activities of task forces, focusing on the disruption of drug trafficking controlled by various organized crime enterprises. General and special funds: EXPENSES For necessary expenses of the Financial Management Service, ø$196,490,000¿ $202,670,000, of which not to exceed ø$13,235,000¿ $10,635,000 shall remain available until September 30, ø2001¿ 2002, for information systems modernization initiatives; and of which not to exceed $2,500 shall be available for official reception and representation expenses. (Treasury Department Appropriations Act, 1999, as included in Public Law 105–277, section 101(h).) Unavailable Collections (in millions of dollars) Identification code 20–1801–0–1–803 1998 actual 1999 est. 2000 est. Balance, start of year: Balance, start of year .................................................... ................... Receipts: 02.01 Debt collection ............................................................... 2 2 13 11 11 04.00 07.99 13 13 24 24 01.99 Total: Balances and collections .................................... Total balance, end of year ............................................ 2 2 Program and Financing (in millions of dollars) Identification code 20–1801–0–1–803 Obligations by program activity: Direct program: 00.01 Financial operations .................................................. 00.02 Federal finance .......................................................... 00.04 Agency support .......................................................... 00.05 Payments ................................................................... 00.06 Collections ................................................................. 00.07 Debt Collection .......................................................... 00.08 Governmentwide Accounting and Reporting ............. 09.01 Reimbursable program .................................................. 1998 actual 1999 est. 2000 est. 119 ................... ................... 16 ................... ................... 68 ................... ................... ................... 132 124 ................... 13 12 ................... 21 22 ................... 47 45 121 130 111 10.00 Total new obligations ................................................ 324 343 21.40 22.00 Budgetary resources available for obligation: Unobligated balance available, start of year ............... New budget authority (gross) ........................................ 8 331 11 ................... 332 314 23.90 23.95 23.98 24.40 Total budgetary resources available for obligation Total new obligations .................................................... Unobligated balance expiring ........................................ Unobligated balance available, end of year ................. 314 339 343 314 ¥324 ¥343 ¥314 ¥2 ................... ................... 11 ................... ................... New budget authority (gross), detail: Current: 40.00 Appropriation ............................................................. 208 42.00 Transferred from other accounts .............................. ................... 196 203 6 ................... 43.00 208 202 203 121 130 111 68.00 Appropriation (total) ............................................. Permanent: Spending authority from offsetting collections: Offsetting collections (cash) ................................ 2 ................... ................... 68.90 Spending authority from offsetting collections (total) ........................................................... 123 130 111 70.00 Total new budget authority (gross) .......................... 331 332 314 Change in unpaid obligations: Unpaid obligations, start of year: 72.40 Obligated balance, start of year ............................... 72.95 From Federal sources: Receivables and unpaid, unfilled orders ........................................................... 33 50 53 17 19 19 72.99 73.10 73.20 73.40 74.40 74.95 Total unpaid obligations, start of year ................ Total new obligations .................................................... Total outlays (gross) ...................................................... Adjustments in expired accounts .................................. Unpaid obligations, end of year: Obligated balance, end of year ................................ From Federal sources: Receivables and unpaid, unfilled orders ........................................................... 50 69 72 324 343 314 ¥311 ¥340 ¥314 6 ................... ................... 50 53 53 19 19 19 69 72 72 Total unpaid obligations, end of year .................. 86.90 86.93 86.97 86.98 Federal Funds AND From Federal sources: Change in receivables and unpaid, unfilled orders ............................. 74.99 FINANCIAL MANAGEMENT SERVICE SALARIES 68.10 823 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) ................................................. 311 340 314 Offsets: Against gross budget authority and outlays: 88.00 Offsetting collections (cash) from: Federal sources 88.95 From Federal sources: Change in receivables and unpaid, unfilled orders .............................................. ¥121 ¥130 ¥111 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 158 164 164 27 46 38 116 130 111 10 ................... ................... ¥2 ................... ................... 208 192 202 210 203 203 Financial Operations.—Payments are made through five regional offices for Federal civilian agencies, except the U.S. Postal Service, the U.S. Marshals Service, and certain Government corporations. These disbursing services are provided through the timely issuance of checks, and electronic funds transfer (EFT) payments. This activity is responsible for processing EFT claims, for promoting the use of electronics in the payment process, and for providing full field representation for other functional areas of the Service. This activity is also responsible for the control and financial integrity of the Federal payments and collections processes including conducting reconciliation, accounting, and claims activities. It adjudicates and settles claims against the United States resulting from instances in which Government checks have been forged, lost, stolen, destroyed, or mutilated, and collects moneys from those parties having liability to the United States through fraudulent or otherwise improper negotiation of Government checks. Financial Operations ensures the integrity of the Government’s financial accounting, reporting, and financing services and financial accounting and reporting systems to the Federal Government and its agents, who participate in the payments and collections processes. Additionally, this activity provides financial services for the D.C. Government loan account and provides for payment of domestic and international claims. It also provides debt collection operational services to client agencies through a network linking its own debt collection expertise and capabilities with those of FMS’s Regional Financial Centers, Federal program agencies’ Debt Collection Centers, private sector collection agencies, and the Department of Justice. These services provide the Federal Government with consolidated management of delinquent debt in order to improve the collection of such debt. Available services include collection of delinquent accounts, post-judgment enforcement, consolidation of information reported to credit bureaus, reporting for discharged debts 824 FINANCIAL MANAGEMENT SERVICE—Continued Federal Funds—Continued THE BUDGET FOR FISCAL YEAR 2000 Percentage of planned EBT systems implemented .................... 58% discontinued discontinued Unit cost to FMS for Federal Government payments .................. .................... 0.2186 .................... General and special funds—Continued SALARIES AND EXPENSES—Continued or vendor payments, Federal Employee Salary Offset Hearings, mortgage servicing, collection of unclaimed financial assets, and disposition of foreclosed property. Federal Finance.—This activity provides direction, leadership, and technical guidance for managing the Federal Government’s cash and credit management programs. It is responsible for the development, implementation, and dissemination of tools, regulations, standards, and guidelines affecting all aspects of the Government’s cash and credit management programs. The major focus is on (1) development and evaluation of cash, credit and asset management techniques, and (2) credit management training, to minimize the cost and maximize the effectiveness of the Federal Government’s financial management. In addition, this activity oversees compensation made to commercial depositories for the processing services they provide to the Government in collecting and accounting of Federal Tax Deposits. Agency Support.—This activity provides leadership and guidance for administrative and financial activities that enable the Service to manage programs and resources effectively. It is responsible for all internal FMS accounting, auditing, program review, budget and financial operations, financial systems, and facilities and personnel functions. This activity also encompasses the Service’s legal, planning, and legislative and public affairs needs. Top management and the Service’s Chief Financial Officer are also included under this activity. In addition, this activity is responsible for overseeing the development, implementation, and operation of information and financial management systems. It is responsible for automated data processing (ADP) operations and the associated computer support necessary to maintain the Service’s internal and Government-wide systems. Specific functions include operating and maintaining all central facility computer systems and data communications mechanisms, scheduling and processing development and production workloads, installing and tuning operating system software, planning and coordinating hardware installations, providing user support services, and acquiring ADP and telecommunications equipment, software, services and supplies. This activity also supports a large number of developmental efforts to enhance the collections, payments, accounting, reporting, and resource management functions of the Service. Business Lines.—As part of a continuing effort to enhance performance measures and the budget structure, and to more effectively link programmatic activities to performance indicators, the four major business lines that follow provide a direct link between the above budget activities and FMS’s performance measures. Starting with the 1999 budget submission, FMS is reflecting its financial resources by these business lines/activities. After 1999, FMS will cease to represent its resources by the three budget activities shown above. 1. Payments.—FMS implements payment policy and procedures for the Federal Government, issues and distributes payments, promotes the use of electronics in the payment process, and assists agencies in converting payments from paper checks to electronic funds transfer (EFT). PERFORMANCE MEASURES 1998 actual Dollar savings by reducing the number of check payments ($ in millions) .............................................................................. Percentage of check payments released on-time ....................... Percentage of payments customers indicating an overall rating of satisfied or better ........................................................ Percentage of forgery and non-receipt check claims processed within current FMS standards (14 days or fewer) ................. Percentage of transmissions of value (payments) and associated information made electronically ..................................... Number of states in which direct Federal EBT is available ...... 1999 est. 14 99.9993% 16 99.9993% (Thousands) 1998 actual 1. Number of check claims submitted ....................................... 2. Number of check payments .................................................... 3. Number of electronic payments .............................................. 1,486 317,000 545,000 1999 est. 1,375 279,000 610,000 2000 est. 1,250 224,000 679,000 2. Collections.—FMS implements collections policy and procedures for the Federal Government, facilitates collections, promotes the use of electronics in the collections process, and assists agencies in converting collections from paper to electronic media. PERFORMANCE MEASURES 1998 actual Electronic collections as a percentage of total collections ....... Percentage of corporate withholding taxes collected electronically ......................................................................................... Percentage of increase over prior year in transmissions of value (collections) and associated information made using financial EDI ........................................................................... 1999 est. 2000 est. 68.5 75 75 83.5 94 discontinued –1.8 30 25 3. Debt Collection.—FMS is providing debt collection operational services to client agencies which includes collection of delinquent accounts, offset refunds against debts owed the government, post-judgment enforcement, consolidation of information reported to credit bureaus, reporting for discharged debts or vendor payments, Federal Employee Salary Offset Hearings, mortgage servicing, collection of unclaimed financial assets, and disposition of foreclosed property. PERFORMANCE MEASURES 1998 actual Percentage increase over 1997 baseline of FMS-managed Government-wide delinquent debt ............................................... 1,060 Percentage of current market share of Federal Program Agencies (FPAs) with debt servicing requirements which have referred their debts in compliance with the Debt Collection Improvement Act (DCIA) of 1996 ........................................... 74 Increased Government-wide delinquent non-tax debt collections over 1995 baseline ($ in thousands) ........................... .................... Increase collection of the debts referred to Treasury from 1998 baseline by $8.5 million in 1999 and $93.1 million in 2000 through the addition of more Federal payment types and agency referrals into the centralized administrative offset program by 2000. (Payment types include vendor/miscellaneous, salary payments, tax refunds, and Federal benefit payments) ......................................................................... (2) Increase the amount of delinquent debt that is referred to Treasury for collection, as compared to the amount of delinquent debt that is eligible for referral. Total percentage will reach at least 75% by 2000. Baseline is 1997 ............. N/A 1999 est. 2000 est. (1) (1) (1) (1) (1) (1) (3) (4) 68% 75% 1 Discontinued. 2 Baseline TBD. 3 98 Baseline + $8.5 million. 4 98 Baseline + $93.1 million. 4. Government-wide Accounting and Reporting.—FMS provides financial accounting, reporting, and financing services to the Federal Government and the Government’s agents who participate in the payments and collections process by generating a series of daily, monthly, quarterly and annual Government-wide reports and by working directly with agencies to help reconcile reporting differences. 2000 est. 13 99.9951% WORKLOAD STATISTICS 98.5% 99% 99% 82.2% 90% 90% 62% 7 69% 16 70% 20 PERFORMANCE MEASURES 1998 actual Percentage of agency reports for the consolidated financial statement (CFS) processed by FMS within the established standard range ....................................................................... Percentage of days the Daily Treasury Statement is released on time .................................................................................... Percentage of GOALS I applications redeveloped for migration to the GOALS II platform ........................................................ 1999 est. 2000 est. N/A. 97 97 100 99 99.6 15 60 75 FINANCIAL MANAGEMENT SERVICE—Continued Federal Funds—Continued DEPARTMENT OF THE TREASURY Object Classification (in millions of dollars) 1998 actual Identification code 20–1801–0–1–803 11.1 11.3 11.5 11.9 12.1 21.0 23.1 23.3 24.0 25.1 25.2 25.3 25.4 25.7 26.0 31.0 32.0 Direct obligations: Personnel compensation: Full-time permanent ............................................. Other than full-time permanent ........................... Other personnel compensation ............................. 1999 est. 2000 est. 98 1 3 97 1 3 101 19 2 14 103 20 2 16 14 2 5 22 14 1 4 16 penses of litigation that were incurred in the defense of claims against the U.S. arising from FIRREA and its implementation. 99 1 3 Total personnel compensation ......................... 102 Civilian personnel benefits ....................................... 20 Travel and transportation of persons ....................... 2 Rental payments to GSA ........................................... 13 Communications, utilities, and miscellaneous charges ................................................................. 12 Printing and reproduction ......................................... 1 Advisory and assistance services ............................. 6 Other services ............................................................ 19 Purchases of goods and services from Government accounts ................................................................ 6 Operation and maintenance of facilities .................. 1 Operation and maintenance of equipment ............... 7 Supplies and materials ............................................. 5 Equipment ................................................................. 9 Land and structures .................................................. ................... 99.0 99.0 99.5 Subtotal, direct obligations .................................. Reimbursable obligations .............................................. Below reporting threshold .............................................. 99.9 Total new obligations ................................................ 203 213 120 130 1 ................... 202 111 1 324 PAYMENT TO DEPARTMENT OF 343 1999 est. 2000 est. 2,001 2,006 1,986 28 134 156 JUSTICE, FIRREA RELATED CLAIMS Program and Financing (in millions of dollars) Identification code 20–0177–0–1–752 TO THE RESOLUTION FUNDING CORPORATION Program and Financing (in millions of dollars) Identification code 20–1851–0–1–908 1998 actual 1999 est. 2000 est. 10.00 Obligations by program activity: Total obligations (object class 41.0) ............................ 2,328 2,328 2,328 22.00 23.95 Budgetary resources available for obligation: New budget authority (gross) ........................................ Total new obligations .................................................... 2,328 ¥2,328 2,328 ¥2,328 2,328 ¥2,328 60.05 New budget authority (gross), detail: Appropriation (indefinite) ............................................... 2,328 2,328 2,328 73.10 73.20 Change in unpaid obligations: Total new obligations .................................................... Total outlays (gross) ...................................................... 2,328 ¥2,328 2,328 ¥2,328 2,328 ¥2,328 86.97 Outlays (gross), detail: 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 2,328 314 1998 actual Direct: 1001 Total compensable workyears: Full-time equivalent employment ............................................................... Reimbursable: 2001 Total compensable workyears: Full-time equivalent employment ............................................................... PAYMENT 89.00 90.00 7 6 1 1 6 6 6 5 13 8 1 ................... Personnel Summary Identification code 20–1801–0–1–803 825 1998 actual 1999 est. 2000 est. 00.01 Obligations by program activity: Payment to Department of Justice ................................ 34 ................... ................... 10.00 Total obligations (object class 25.3) ........................ The Financial Institutions Reform, Recovery, and Enforcement Act of 1989 authorized and appropriated to the Secretary of the Treasury, such sums as may be necessary to cover interest payments on obligations issued by the Resolution Funding Corporation (REFCORP). REFCORP was established under the Act to raise $31.2 billion for the Resolution Trust Corporation (RTC) in order to resolve savings institution insolvencies. Sources of payment for interest due on REFCORP obligations include REFCORP investment income, proceeds from the sale of assets or warrants acquired by the RTC, and annual contributions by the Federal Home Loan Banks. If these payment sources are insufficient to cover all interest costs, funds appropriated to the Treasury shall be used to meet the shortfall. 34 ................... ................... FEDERAL RESERVE BANK REIMBURSEMENT FUND Budgetary resources available for obligation: 22.00 New budget authority (gross) ........................................ 23.95 Total new obligations .................................................... Program and Financing (in millions of dollars) 34 ................... ................... ¥34 ................... ................... Identification code 20–1884–0–1–803 New budget authority (gross), detail: 42.00 Transferred from other accounts ................................... 34 ................... ................... 1998 actual 1999 est. 2000 est. 10.00 Change in unpaid obligations: 72.40 Unpaid obligations, start of year: Obligated balance, start of year .............................................................. 73.10 Total new obligations .................................................... 73.20 Total outlays (gross) ...................................................... 74.40 Unpaid obligations, end of year: Obligated balance, end of year ................................................................ 86.90 86.93 Outlays (gross), detail: Outlays from new current authority .............................. Outlays from current balances ...................................... 87.00 Total outlays (gross) ................................................. Obligations by program activity: Total obligations (object class 25.2) ............................ 92 124 127 8 28 ................... 34 ................... ................... ¥14 ¥28 ................... 21.40 22.00 Budgetary resources available for obligation: Unobligated balance available, start of year ............... ................... New budget authority (gross) ........................................ 122 30 124 30 127 28 ................... ................... 23.90 23.95 24.40 Total budgetary resources available for obligation Total new obligations .................................................... Unobligated balance available, end of year ................. 122 ¥92 30 154 ¥124 30 157 ¥127 30 60.05 New budget authority (gross), detail: Appropriation (indefinite) ............................................... 122 124 127 Change in unpaid obligations: Unpaid obligations, start of year: Obligated balance, start of year .............................................................. ................... 73.10 Total new obligations .................................................... 92 73.20 Total outlays (gross) ...................................................... ¥36 74.40 Unpaid obligations, end of year: Obligated balance, end of year ................................................................ 56 56 124 ¥146 34 127 ¥127 34 34 60 63 6 ................... ................... 8 28 ................... 14 28 ................... 72.40 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 34 ................... ................... 14 28 ................... In 1998, the Secretary of the Treasury was authorized to use funds made available to the FSLIC Resolution Fund to reimburse the Department of Justice for the reasonable ex- 86.97 Outlays (gross), detail: Outlays from new permanent authority ......................... 36 826 FINANCIAL MANAGEMENT SERVICE—Continued Federal Funds—Continued THE BUDGET FOR FISCAL YEAR 2000 73.10 73.20 Change in unpaid obligations: Total new obligations .................................................... Total outlays (gross) ...................................................... 7 ¥7 15 ¥15 14 ¥14 86.97 Outlays (gross), detail: Outlays from new permanent authority ......................... 7 15 14 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 7 7 15 15 14 14 General and special funds—Continued FEDERAL RESERVE BANK REIMBURSEMENT FUND—Continued Program and Financing (in millions of dollars)—Continued 1998 actual Identification code 20–1884–0–1–803 86.98 1999 est. Outlays from permanent balances ................................ ................... 2000 est. 86 64 87.00 Total outlays (gross) ................................................. 36 146 127 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 122 36 124 146 127 127 This fund was established as a permanent, indefinite appropriation to allow the Financial Management Service to reimburse the Federal Reserve Banks for services provided in their capacity as depositaries and fiscal agents for the United States. INTEREST ON As provided by statute and regulation, interest is paid to States when Federal funds are not transferred in a timely manner. NET INTEREST PAID Program and Financing (in millions of dollars) 1998 actual Identification code 20–1880–0–1–908 1999 est. 2000 est. Obligations by program activity: Total obligations (object class 43.0) ............................ 3,435 2,693 2,773 22.00 23.95 Budgetary resources available for obligation: New budget authority (gross) ........................................ Total new obligations .................................................... 3,435 ¥3,435 2,693 ¥2,693 2,773 ¥2,773 Program and Financing (in millions of dollars) 1998 actual LOAN GUARANTEE FINANCING ACCOUNTS 10.00 UNINVESTED FUNDS Identification code 20–1860–0–1–908 TO 1999 est. 2000 est. 10.00 Obligations by program activity: Total obligations (object class 43.0) ............................ 6 4 4 60.05 New budget authority (gross), detail: Appropriation (indefinite) ............................................... 3,435 2,693 2,773 22.00 23.95 Budgetary resources available for obligation: New budget authority (gross) ........................................ Total new obligations .................................................... 8 ¥6 4 ¥4 4 ¥4 73.10 73.20 Change in unpaid obligations: Total new obligations .................................................... Total outlays (gross) ...................................................... 3,435 ¥3,435 2,693 ¥2,693 2,773 ¥2,773 60.05 New budget authority (gross), detail: Appropriation (indefinite) ............................................... 8 4 4 86.97 Outlays (gross), detail: Outlays from new permanent authority ......................... 3,435 2,693 2,773 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 3,435 3,435 2,693 2,693 2,773 2,773 Change in unpaid obligations: Unpaid obligations, start of year: Obligated balance, start of year .............................................................. 73.10 Total new obligations .................................................... 73.20 Total outlays (gross) ...................................................... 74.40 Unpaid obligations, end of year: Obligated balance, end of year ................................................................ 72.40 19 6 ¥4 20 4 ¥4 20 4 ¥4 20 20 20 86.97 Outlays (gross), detail: Outlays from new permanent authority ......................... 4 4 4 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 8 4 4 4 4 4 Under conditions of the law creating each trust, interest accruing and payable from the general fund of the Treasury is appropriated for payment to the proper fund receipt accounts (31 U.S.C. 1321; 2 U.S.C. 158; 20 U.S.C. 74a and 101; 24 U.S.C. 46; and 69 Stat. 533). Pursuant to Public Law 101–510, commencing October 1, 1991, the Soldiers’ Home Permanent Fund will be invested in Treasury securities. Loan guarantee financing accounts receive various payments and fees and make payments on defaults. When cash balances result from an excess of receipts over outlays, these balances are deposited at the Treasury and earn interest. This account pays such interest to credit loan guarantee financing accounts from the general fund of the Treasury in accordance with section 505(c) of the Federal Credit Reform Act of 1990. The estimates of interest paid by this fund are derived from the estimates of interest received in the various financing accounts. CLAIMS, JUDGMENTS, TO THE STATES Identification code 20–1895–0–1–808 00.91 Program and Financing (in millions of dollars) Identification code 20–1877–0–1–908 1998 actual 1999 est. 2000 est. RELIEF ACTS Program and Financing (in millions of dollars) 00.01 00.03 FEDERAL INTEREST LIABILITIES AND 01.01 01.02 Obligations by program activity: Claims for damages ...................................................... Claims for contract disputes ......................................... 1998 actual 1999 est. 2000 est. 64 76 13 85 12 79 Total claims adjudicated administratively ............... Judgments of the Court: Judgments, Court of Claims ..................................... Judgments, U.S. Courts ............................................. 140 98 91 37 501 206 460 192 429 01.91 Total judgments of the courts .............................. 538 666 621 10.00 Obligations by program activity: Total obligations (object class 25.2) ............................ 7 15 14 10.00 Total new obligations ................................................ 678 764 712 22.00 23.95 Budgetary resources available for obligation: New budget authority (gross) ........................................ Total new obligations .................................................... 7 ¥7 15 ¥15 14 ¥14 22.00 23.95 Budgetary resources available for obligation: New budget authority (gross) ........................................ Total new obligations .................................................... 678 ¥678 764 ¥764 712 ¥712 60.05 New budget authority (gross), detail: Appropriation (indefinite) ............................................... 7 15 14 60.05 New budget authority (gross), detail: Appropriation (indefinite) ............................................... 678 764 712 FINANCIAL MANAGEMENT SERVICE—Continued Federal Funds—Continued DEPARTMENT OF THE TREASURY 73.10 73.20 Change in unpaid obligations: Total new obligations .................................................... Total outlays (gross) ...................................................... 678 ¥678 764 ¥764 712 ¥712 86.97 Outlays (gross), detail: Outlays from new permanent authority ......................... 678 764 827 712 678 678 764 764 712 712 52 5 New budget authority (gross), detail: Current: 41.00 Transferred to other accounts ................................... ................... ................... ¥49 43.00 Net budget authority and outlays: 89.00 Budget authority ............................................................ 90.00 Outlays ........................................................................... 24.40 ¥49 68.00 70.00 Appropriations are made for payment of claims and interest for damages not chargeable to appropriations of individual agencies and for payment of private and public relief acts. Public Law 95–26 authorized a permanent indefinite appropriation to pay certain judgments from the general funds of the Treasury. Unobligated balance available, end of year ................. 50 Appropriation (total) ............................................. ................... ................... Permanent: Spending authority from offsetting collections: Offsetting collections (cash) ..................................... 5 4 Total new budget authority (gross) .......................... 5 4 4 ¥45 Change in unpaid obligations: Unpaid obligations, start of year: Obligated balance, start of year .............................................................. 2 2 ................... 73.10 Total new obligations .................................................... ................... 2 2 73.20 Total outlays (gross) ...................................................... ................... ¥2 ¥2 74.40 Unpaid obligations, end of year: Obligated balance, end of year ................................................................ 2 ................... ................... 72.40 Object Classification (in millions of dollars) Identification code 20–1895–0–1–808 42.0 43.0 99.9 1998 actual Insurance claims and indemnities ................................ 678 Interest and dividends ................................................... ................... Total new obligations ................................................ 678 1999 est. 2000 est. 664 100 612 100 764 712 86.93 86.98 87.00 Outlays (gross), detail: Outlays from current balances ...................................... Outlays from permanent balances ................................ ¥5 ................... ................... 5 ................... ................... Total outlays (gross) ................................................. ................... 2 2 ¥4 ¥4 Net budget authority and outlays: Budget authority ............................................................ ................... ................... Outlays ........................................................................... ¥5 ¥2 ¥49 ¥2 Offsets: Against gross budget authority and outlays: 88.45 Offsetting collections (cash) from: Offsetting governmental collections ............................................ ¥5 ENERGY SECURITY RESERVE Program and Financing (in millions of dollars) Identification code 20–0112–0–1–271 21.40 22.40 23.90 24.40 1998 actual Budgetary resources available for obligation: Unobligated balance available, start of year ............... 304 Capital transfer to general fund ................................... ................... Total budgetary resources available for obligation Unobligated balance available, end of year ................. Change in unpaid obligations: Unpaid obligations, start of year: Obligated balance, start of year .............................................................. 74.40 Unpaid obligations, end of year: Obligated balance, end of year ................................................................ 89.00 90.00 1999 est. 2000 est. 304 ................... ¥304 ................... 304 ................... ................... 304 ................... ................... 72.40 89.00 90.00 342 342 342 342 342 342 Net budget authority and outlays: Budget authority ............................................................ ................... ................... ................... Outlays ........................................................................... ................... ................... ................... The Energy Security Reserve was created principally to finance the activities of the U.S. Synthetic Fuels Corporation. Public Law 99–190 rescinded the balance of unobligated funds available to the Corporation. The Act left $10 million in the Reserve for the Corporation’s liquidation and $400 million for a Clean Coal Technology Demonstration program, which has been transferred to a new account in the Department of Energy. The Act also transferred responsibility for ongoing projects of the Corporation to the Secretary of the Treasury; these projects’ activities and financing will continue to be displayed in this account. This account was created to provide loan guarantees for the construction of biomass-to-ethanol facilities, as authorized under Title II of the Energy Security Act. All of the loans guaranteed by this account went into default. The guarantees have been paid off, and the assets of all but one of the projects have been liquidated. The one remaining project, the New Energy Company of Indiana, continues to make payments to the Treasury on their loan, which the government acquired after paying off the guarantee. In 2000, $25 million of the balances remaining in this account is proposed to be transferred to the Department of Energy (DOE) Energy Conservation account and $24 million is proposed to be transferred to the DOE Fossil Energy R&D account in order to partially fund the requirements of those programs. Credit accounts: øPAYMENTS TO THE FARM CREDIT SYSTEM FINANCIAL ASSISTANCE CORPORATION¿ øFor necessary payments to the Farm Credit System Financial Assistance Corporation by the Secretary of the Treasury, as authorized by section 6.28(c) of the Farm Credit Act of 1971, for reimbursement of interest expenses incurred by the Financial Assistance Corporation on obligations issued through 1994, as authorized, $2,565,000.¿ (Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 1999, as included in Public Law 105–277, section 101(a).) BIOMASS ENERGY DEVELOPMENT Program and Financing (in millions of dollars) Program and Financing (in millions of dollars) Identification code 20–1850–0–1–908 Identification code 20–0114–0–1–271 1998 actual Obligations by program activity: 10.00 Total new obligations (object class 25.4) ..................... ................... Budgetary resources available for obligation: 21.40 Unobligated balance available, start of year ............... 22.00 New budget authority (gross) ........................................ 23.90 23.95 1999 est. 1998 actual 1999 est. 2000 est. 2000 est. 10.00 2 Obligations by program activity: Total obligations (object class 41.0) ............................ 8 3 ................... 22.00 23.95 Budgetary resources available for obligation: New budget authority (gross) ........................................ Total new obligations .................................................... 8 ¥8 3 ................... ¥3 ................... 40.00 New budget authority (gross), detail: Appropriation .................................................................. 8 3 ................... 2 45 5 50 4 52 ¥45 Total budgetary resources available for obligation 50 Total new obligations .................................................... ................... 54 ¥2 7 ¥2 828 FINANCIAL MANAGEMENT SERVICE—Continued Federal Funds—Continued THE BUDGET FOR FISCAL YEAR 2000 Credit accounts—Continued øPAYMENTS TO THE 89.00 90.00 FARM CREDIT SYSTEM FINANCIAL ASSISTANCE CORPORATION¿—Continued Program and Financing (in millions of dollars)—Continued Identification code 20–1850–0–1–908 1998 actual 1999 est. 2000 est. 73.10 73.20 Change in unpaid obligations: Total new obligations .................................................... Total outlays (gross) ...................................................... 8 ¥8 3 ................... ¥3 ................... 86.90 Outlays (gross), detail: Outlays from new current authority .............................. 8 3 ................... 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 8 8 3 ................... 3 ................... The Agricultural Credit Act of 1987 (Public Law 100–233) authorized such sums as necessary to be appropriated to the Secretary of the Treasury for payment to the Farm Credit System Financial Assistance Corporation (FAC). Treasury payments annually reimburse the FAC for interest expense on FAC debt, which was authorized to be issued through 1992. Treasury is authorized to pay all or part of FAC interest for the first 10 years on each 15-year FAC debt issuance. Debt proceeds are used to provide assistance to financially troubled Farm Credit System lending institutions. No payments will be made after 1999. The Agricultural Credit Act of 1987 provided that the Farm Credit System’s share of interest assessment for FAC debt would increase if the System’s retained earnings exceeded five percent of its assets. For 1997, 1998, and 1999 the Treasury portion of interest assessments was estimated at 9, 7, and 2 percent respectively. CHECK FORGERY INSURANCE FUND Identification code 20–4109–0–3–803 2000 est. 8 9 10 39 3 39 10.00 Total obligations ........................................................ 17 49 42 Budgetary resources available for obligation: 21.40 Unobligated balance available, start of year ............... 22.00 New budget authority (gross) ........................................ 10 14 7 ................... 42 42 60.05 68.00 New budget authority (gross), detail: Appropriation (indefinite) ............................................... Spending authority from offsetting collections: Offsetting collections (cash) .............................................. 24 49 42 ¥17 ¥49 ¥42 7 ................... ................... 5 3 3 9 39 1998 actual Identification code 20–4109–0–3–803 42.0 42.0 99.9 1999 est. 2000 est. Direct obligations: Insurance claims and indemnities Reimbursable obligations: Insurance claims and indemnities ................................................................... 8 10 3 9 39 39 Total new obligations ................................................ 17 49 42 FEDERAL FINANCING BANK ACTIVITIES Federal Funds Intragovernmental funds: FEDERAL FINANCING BANK øFor liquidation of certain debts to the United States Treasury incurred by the Federal Financing Bank pursuant to section 9(b) of the Federal Financing Bank Act of 1973, $3,317,960,000.¿ (Treasury Department Appropriations Act, 1999, as included in Public Law 105–277, section 101(h).) 1998 actual 1999 est. 2000 est. Obligations by program activity: Administrative Expenses ................................................ Interest on borrowings from Treasury ........................... Interest on borrowings from Civil Service Retirement Trust Fund ................................................................. 09.04 Prepayment Premiums ................................................... 09.05 Interest on Prepayment Premiums ................................ 1,363 1,337 1,337 2,206 1,127 ................... 809 ................... ................... 10.00 Total new obligations ................................................ 7,712 5,203 3,692 21.40 22.00 Budgetary resources available for obligation: Unobligated balance available, start of year ............... New budget authority (gross) ........................................ 1 7,722 11 5,193 1 3,692 23.90 23.95 24.40 Total budgetary resources available for obligation Total new obligations .................................................... Unobligated balance available, end of year ................. 7,723 ¥7,712 11 5,204 ¥5,203 1 3,693 ¥3,692 1 09.01 09.02 09.03 2 3,332 3 2,736 3 2,352 39 70.00 Total new budget authority (gross) .......................... 14 42 42 73.10 73.20 Change in unpaid obligations: Total new obligations .................................................... Total outlays (gross) ...................................................... 17 ¥17 49 ¥48 42 ¥41 New budget authority (gross), detail: Current: 40.00 Appropriation ............................................................. ................... 40.05 Appropriation (indefinite) .......................................... ................... 40.47 Portion applied to debt reduction ............................. ................... 43.00 Outlays (gross), detail: 86.97 Outlays from new permanent authority ......................... 86.98 Outlays from permanent balances ................................ 14 3 42 42 7 ................... 87.00 17 48 Total outlays (gross) ................................................. 3 2 Object Classification (in millions of dollars) Identification code 20–4521–0–4–803 Obligations by program activity: Direct program ............................................................... Reimbursable program .................................................. Total budgetary resources available for obligation Total new obligations .................................................... Unobligated balance available, end of year ................. 3 9 Program and Financing (in millions of dollars) 1999 est. 00.01 09.01 23.90 23.95 24.40 5 8 This fund was established as a permanent, indefinite appropriation in order to maintain adequate funding of the Check Forgery Insurance Fund (Fund). The Fund facilitates timely payments for replacement Treasury checks necessitated due to a claim of forgery. The Fund recoups disbursements through reclamations made against banks negotiating forged checks. To reduce hardships sustained by payees of Government checks that have been stolen and forged, settlement is made in advance of the receipt of funds from the endorsers of the checks through reclamation procedures by this office. If the U.S. Treasury is unable to recover funds, the account sustains the loss. Program and Financing (in millions of dollars) 1998 actual Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 67.15 68.00 Appropriation (total) ............................................. ................... Permanent: Authority to borrow (indefinite) ................................. 3,081 Spending authority from offsetting collections: Offsetting collections (cash) ..................................... 4,641 3,318 ................... 1,155 ................... ¥3,318 ................... 1,155 ................... 145 31 3,893 3,661 41 70.00 Offsets: Against gross budget authority and outlays: 88.00 Offsetting collections (cash) from: Federal sources ¥9 ¥39 ¥39 Total new budget authority (gross) .......................... 7,722 5,193 3,692 72.40 Change in unpaid obligations: Unpaid obligations, start of year: Obligated balance, start of year .............................................................. 2,366 2,366 2,366 FEDERAL FINANCING BANK ACTIVITIES—Continued Federal Funds—Continued DEPARTMENT OF THE TREASURY 73.10 73.20 74.40 86.90 86.93 86.97 87.00 Total new obligations .................................................... Total outlays (gross) ...................................................... Unpaid obligations, end of year: Obligated balance, end of year ................................................................ 7,712 ¥7,712 5,203 ¥5,203 3,692 ¥3,692 2,366 2,366 2,366 Outlays (gross), detail: Outlays from new current authority .............................. ................... Outlays from current balances ...................................... ................... Outlays from new permanent authority ......................... 7,712 Total outlays (gross) ................................................. Offsets: Against gross budget authority and outlays: 88.00 Offsetting collections (cash) from: Federal sources 7,712 1,155 ................... 10 ................... 4,038 3,692 5,203 3,692 the Omnibus Consolidated and Emergency Supplemental Appropriations Act, 1999 (P.L. 105–277) that permitted TVA to avoid paying the $1.2 billion contractually-required prepayment premium. Under the terms of the provision, the FFB instead received a $1.2 billion appropriation from the general fund to compensate for the waived prepayment premium. The FFB used this appropriation to pay the corresponding prepayment premium to the Civil Service Retirement and Disability Fund. NET LENDING AND LOANS OUTSTANDING, END OF YEAR ¥4,641 ¥3,893 [In millions of dollars] ¥3,661 1998 actual Net budget authority and outlays: 89.00 Budget authority ............................................................ 90.00 Outlays ........................................................................... 829 3,081 3,071 1,300 1,310 31 31 The Federal Financing Bank (FFB) was created in 1973 to reduce the costs of Federal and federally-assisted borrowing and to ensure the coordination of such borrowing from the public in a manner least disruptive to private financial markets and institutions. Prior to that time, many agencies borrowed directly from the private market to finance credit programs involving lending to the public at higher rates than on comparable Treasury securities. With the implementation of the Federal Credit Reform Act in 1992, however, agencies simply finance such loan programs through direct loan financing accounts that borrow directly from the Treasury. Therefore, FFB loans are now used primarily to finance direct agency activities such as construction of Federal buildings by the General Services Administration and meeting the financing requirements of the U.S. Postal Service. In certain cases, the FFB finances Federal direct loans to the public that would otherwise be made by private lenders and fully guaranteed by a Federal agency. Lending by the FFB is set at 1⁄8 percent above Treasury rates and may take one of three forms, depending on the authorizing statutes pertaining to a particular agency or program: (1) the FFB may purchase agency financial assets; (2) the FFB may acquire debt securities that the agency is otherwise authorized to issue to the public; and (3) the FFB may originate direct loans on behalf of an agency by disbursing loans directly to private borrowers and receiving repayments from the private borrower on behalf of the agency. Because law requires that transactions by the FFB be treated as a means of financing agency obligations, the budgetary effect of the third type of transaction is reflected in the budget in the following sequence: a loan by the FFB to the agency, a loan by the agency to a private borrower, a repayment by a private borrower to the agency, and a repayment by the agency to the FFB. The Treasury Department Appropriations Act, 1999 provided a $3.3 billion appropriation to liquidate the FFB’s accumulated deficit resulting from unpaid prepayment premiums. This deficit arose because contractually-required prepayment premiums were waived by statute for FFB loans to certain borrowers, but the FFB was still required to pay a prepayment premium on its corresponding loans from the Treasury. The following table shows the annual net lending by the FFB by agency and program and the amount outstanding at the end of each year. The table does not include certain securities originally issued to the FFB by the Tennessee Valley Authority and the Postal Service, which the FFB exchanged with the Civil Service Retirement and Disability Fund in 1996 in return for Treasury securities of equal present value. These TVA and Postal Service securities, which continued to be serviced by the FFB, had a remaining face value of $3.2 billion and $0.7 billion respectively as of the end of 1998. TVA prepaid its securities in October 1998, pursuant to a provision in A. Department of Agriculture: 1. Rural housing loans: Lending, net .......................................................... Loans outstanding ................................................ 2. Rural development loans: Lending, net .......................................................... Loans outstanding ................................................ 3. Rural Electrification Administration: Lending, net .......................................................... Loans outstanding ................................................ B. Department of Defense: 1. Defense working capital funds: Lending, net .......................................................... Loans outstanding ................................................ C. Department of Education: 1. Historically black colleges and universities: Lending, net .......................................................... Loans outstanding ................................................ D. Department of Health and Human Services: 1. Health maintenance organizations: Lending, net .......................................................... Loans outstanding ................................................ 2. Medical facility loans: Lending, net .......................................................... Loans outstanding ................................................ E. Department of Housing and Urban Development: 1. Section 108 guaranteed loans: Lending, net .......................................................... Loans outstanding ................................................ 2. Low-rent public housing: Lending, net .......................................................... Loans outstanding ................................................ F. Department of the Interior: 1. Territory of the Virgin Islands: Lending, net .......................................................... Loans outstanding ................................................ G. Department of Transportation: 1. Railroad Revitalization and Regulatory Reform Act: Lending, net .......................................................... Loans outstanding ................................................ H. General Services Administration: 1. Federal buildings fund: Lending, net .......................................................... Loans outstanding ................................................ 2. Pennsylvania Avenue Activities: Lending, net .......................................................... Loans outstanding ................................................ I. International Assistance Programs: 1. Foreign military sales credit: Lending, net .......................................................... Loans outstanding ................................................ J. Small Business Administration: 1. Section 503 guaranteed loans: Lending, net .......................................................... Loans outstanding ................................................ K. Export-Import Bank:** Lending, net .............................................................. L. Federal Deposit Insurance Corporation: 1. FSLIC Resolution Fund:** Lending, net .......................................................... M. Postal Service: Lending, net .............................................................. Loans outstanding ..................................................... Total lending: Lending, net .............................................................. Loans outstanding ..................................................... * $500 thousand or less. ** No loans outstanding. 1999 est. 2000 est. ¥4,030 9,500 ¥2,375 7,125 ¥1,585 5,540 ...................... 3,675 ¥265 3,410 ...................... 3,410 ¥652 18,765 ¥588 18,177 ¥1,338 16,839 ¥83 1,225 ¥103 1,122 ¥91 1,031 4 5 9 14 23 37 ¥1 3 ¥1 2 ¥1 1 ¥6 7 ¥3 4 ¥2 2 ¥70 1,491 ¥59 1,432 ¥45 1,387 ¥6 30 ¥4 26 ¥4 22 ¥1 17 ¥1 16 ¥2 14 ¥* 4 ...................... 4 ...................... 4 ¥35 1,760 633 2,393 ¥83 2,310 88 713 ¥713 ...................... ...................... ...................... ¥219 2,829 ¥218 2,611 ¥221 2,390 ¥41 233 ¥40 193 ¥39 154 ¥1,295 ...................... ...................... ¥1,375 ...................... ...................... 3,733 5,696 1,023 6,719 2,191 8,910 ¥3,990 45,955 ¥2,705 43,250 ¥1,197 42,053 830 FEDERAL FINANCING BANK ACTIVITIES—Continued Federal Funds—Continued THE BUDGET FOR FISCAL YEAR 2000 Intragovernmental funds—Continued FEDERAL FINANCING BANK—Continued Balance Sheet (in millions of dollars) 1997 actual Identification code 20–4521–0–4–803 1998 actual 1999 est. 2000 est. ASSETS: Federal assets: 1101 Fund balances with Treasury ............. Investments in US securities: 1104 Agency securities, par .................... 1106 Receivables, net ............................. 338 348 338 338 50,154 1,241 45,919 1,051 43,214 886 42,017 802 1999 Total assets ........................................ LIABILITIES: Federal liabilities: 2101 Accounts payable ................................ Debt: 2103 Borrowing from Treasury ................ 2103 Debt arising from prepayment premiums ........................................ 2103 Borrowing from the Civil Service Retirement Trust Fund ............... 51,733 47,318 44,438 43,157 2,202 1,380 1,205 1,121 35,147 34,217 28,431 27,266 2,115 .................. .................. .................. 15,000 15,000 15,000 15,000 2999 54,464 50,597 44,636 43,387 Total liabilities .................................... NET POSITION: 3300 Cumulative results of operations ............ –2,731 –3,279 –198 –230 3999 Total net position ................................ –2,731 –3,279 –198 –230 4999 Total liabilities and net position ............ 51,733 47,318 44,438 43,157 Object Classification (in millions of dollars) 1998 actual Identification code 20–4521–0–4–803 1999 est. or any other Act may be used to transfer the functions, missions, or activities of the Bureau of Alcohol, Tobacco and Firearms to other agencies or Departments in fiscal year ø1999: Provided further, That of the funds made available, $4,500,000 shall be made available for the expansion of the National Tracing Center¿ 2000: Provided further, That no funds appropriated herein shall be available for salaries or administrative expenses in connection with consolidating or centralizing, within the Department of the Treasury, the records, or any portion thereof, of acquisition and disposition of firearms maintained by Federal firearms licensees: Provided further, That no funds appropriated herein shall be used to pay administrative expenses or the compensation of any officer or employee of the United States to implement an amendment or amendments to 27 CFR 178.118 or to change the definition of ‘‘Curios or relics’’ in 27 CFR 178.11 or remove any item from ATF Publication 5300.11 as it existed on January 1, 1994: Provided further, That none of the funds appropriated herein shall be available to investigate or act upon applications for relief from Federal firearms disabilities under 18 U.S.C. 925(c): Provided further, That such funds shall be available to investigate and act upon applications filed by corporations for relief from Federal firearms disabilities under 18 U.S.C. 925(c): Provided further, That no funds in this Act may be used to provide ballistics imaging equipment to any State or local authority who has obtained similar equipment through a Federal grant or subsidy unless the State or local authority agrees to return that equipment or to repay that grant or subsidy to the Federal Government: Provided further, That no funds under this Act may be used to electronically retrieve information gathered pursuant to 18 U.S.C. 923(g)(4) by name or any personal identification code. (Treasury Department Appropriations Act, 1999, as included in Public Law 105–277, section 101(h).) Program and Financing (in millions of dollars) 2000 est. 25.2 43.0 Other services ................................................................ Interest and dividends ................................................... 2 7,710 3 5,200 3 3,689 99.9 Total new obligations ................................................ 7,712 5,203 3,692 Identification code 20–1000–0–1–751 1998 actual 1999 est. 2000 est. Obligations by program activity: Direct program: 00.01 Reduce Violent Crime ................................................ 00.02 Collect Revenue ......................................................... 00.03 Protect the Public ...................................................... 366 57 62 394 61 94 415 64 106 BUREAU OF ALCOHOL, TOBACCO AND FIREARMS 01.92 09.01 Total direct program ............................................. Reimbursable program .................................................. 485 36 549 51 585 51 Federal Funds 10.00 Total new obligations ................................................ 521 600 636 21.40 22.00 22.10 Budgetary resources available for obligation: Unobligated balance available, start of year ............... New budget authority (gross) ........................................ Resources available from recoveries of prior year obligations ....................................................................... 19 514 10 600 10 636 General and special funds: SALARIES AND EXPENSES For necessary expenses of the Bureau of Alcohol, Tobacco and Firearms, including purchase of not to exceed 812 vehicles for policetype use, of which 650 shall be for replacement only, and hire of passenger motor vehicles; hire of aircraft; services of expert witnesses at such rates as may be determined by the Director; for payment of per diem and/or subsistence allowances to employees where øan assignment to the National Response Team during the investigation of a bombing or arson incident¿ a major investigative assignment requires an employee to work 16 hours or more per day or to remain overnight at his or her post of duty; not to exceed ø$15,000¿ $20,000 for official reception and representation expenses; for training of State and local law enforcement agencies with or without reimbursement, including training in connection with the training and acquisition of canines for explosives and fire accelerants detection; and provision of laboratory assistance to State and local agencies, with or without reimbursement; ø$541,574,000, of which $2,206,000 shall not be available for obligation until September 30, 1999; of which $27,000,000 may be used for the Youth Crime Gun Interdiction Initiative; of which¿ including not to exceed $1,000,000 which shall be available for the payment of attorneys’ fees as provided by 18 U.S.C. 924(d)(2)ø; and of which $1,000,000 shall be available¿; $584,850,000: Provided, That such funds shall be available for the equipping of any vessel, vehicle, equipment, or aircraft available for official use by a State or local law enforcement agency if the conveyance will be used in joint law enforcement operations with the Bureau of Alcohol, Tobacco and Firearms and for the payment of øovertime¿ salaries (to include overtime and personnel benefits), travel, fuel, training, equipment, supplies, and other similar costs of State and local law enforcement personnel, including sworn officers and support personnel, that are incurred in joint operations with the Bureau of Alcohol, Tobacco and Firearms: Provided further, That no funds made available by this 23.90 23.95 23.98 24.40 2 ................... ................... Total budgetary resources available for obligation Total new obligations .................................................... Unobligated balance expiring ........................................ Unobligated balance available, end of year ................. 535 610 646 ¥521 ¥600 ¥636 ¥2 ................... ................... 10 10 10 New budget authority (gross), detail: Current: 40.00 Appropriation ............................................................. 41.00 Transferred to other accounts ................................... 42.00 Transferred from other accounts .............................. 479 541 585 ¥2 ................... ................... 1 8 ................... 43.00 478 549 585 18 51 51 68.00 68.10 68.90 Appropriation (total) ............................................. Permanent: Spending authority from offsetting collections: Offsetting collections (cash) ................................ From Federal sources: Change in receivables and unpaid, unfilled orders ............................. 18 ................... ................... Spending authority from offsetting collections (total) ........................................................... 36 51 51 Total new budget authority (gross) .......................... 514 600 636 Change in unpaid obligations: Unpaid obligations, start of year: 72.40 Obligated balance, start of year ............................... 68 72.95 From Federal sources: Receivables and unpaid, unfilled orders ........................................................... ................... 86 130 18 18 104 600 ¥556 148 636 ¥633 70.00 72.99 73.10 73.20 Total unpaid obligations, start of year ................ Total new obligations .................................................... Total outlays (gross) ...................................................... 68 521 ¥485 BUREAU OF ALCOHOL, TOBACCO AND FIREARMS—Continued Federal Funds—Continued DEPARTMENT OF THE TREASURY 73.45 Adjustments in unexpired accounts .............................. Unpaid obligations, end of year: Obligated balance, end of year ................................ From Federal sources: Receivables and unpaid, unfilled orders ........................................................... ¥2 ................... ................... 74.99 Total unpaid obligations, end of year .................. 86.90 86.93 86.97 Outlays (gross), detail: Outlays from new current authority .............................. Outlays from current balances ...................................... Outlays from new permanent authority ......................... 87.00 Total outlays (gross) ................................................. Offsets: Against gross budget authority and outlays: Offsetting collections (cash) from: Federal sources: 88.00 Drug enforcement ............................................. 88.00 Other Federal sources ...................................... 88.90 88.95 89.00 90.00 Total, offsetting collections (cash) .................. From Federal sources: Change in receivables and unpaid, unfilled orders .............................................. Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 86 130 133 18 18 18 104 148 151 424 505 43 ................... 18 51 538 44 51 485 94 23 2 42 18 2 54 10 32 20 2 76 10 37 21 2 73 11 40 99.0 99.0 Subtotal, direct obligations .................................. Reimbursable obligations .............................................. 485 36 549 51 585 51 Total new obligations ................................................ 521 600 636 Personnel Summary ¥10 ¥8 ¥10 ¥41 ¥10 ¥41 ¥18 ¥51 ¥51 ¥18 ................... ................... 478 467 549 505 1998 actual Direct: 1001 Total compensable workyears: Full-time equivalent employment ............................................................... Reimbursable: 2001 Total compensable workyears: Full-time equivalent employment ............................................................... 1999 est. 2000 est. 3,741 4,001 4,131 132 116 113 LABORATORY FACILITIES AND HEADQUARTERS For necessary expenses for the site acquisition and related costs of a new headquarters for the Bureau of Alcohol, Tobacco and Firearms, $15,000,000 to remain available for this project until expended: Provided, That the Bureau of Alcohol, Tobacco and Firearms and the Department of the Treasury, working in conjunction with the General Services Administration and within its available authorities, may proceed with a site acquisition, an exchange of property, or both. Program and Financing (in millions of dollars) Identification code 20–1003–0–1–751 1998 actual 1999 est. 2000 est. Obligations by program activity: Total new obligations .................................................... 62 ................... 21.40 22.00 Budgetary resources available for obligation: Unobligated balance available, start of year ............... New budget authority (gross) ........................................ 7 ................... ................... 55 ................... 15 23.90 23.95 1999 est. 10.00 Total budgetary resources available for obligation Total new obligations .................................................... 62 ................... ¥62 ................... 15 ¥15 40.00 New budget authority (gross), detail: Appropriation .................................................................. 55 ................... 15 Change in unpaid obligations: Unpaid obligations, start of year: Obligated balance, start of year .............................................................. ................... 62 73.10 Total new obligations .................................................... 62 ................... 73.20 Total outlays (gross) ...................................................... ................... ¥21 74.40 Unpaid obligations, end of year: Obligated balance, end of year ................................................................ 62 41 41 15 ¥43 1.0 450,000 52,000 275,000 11.5 1.0 450,000 52,000 285,000 11.5 12.4 12.4 13.0 $251: $1 963,570 $250: $1 606,630 $250: $1 N/A 1,071 227 677 120 677 120 86.90 86.93 8,908 11.3 9,000 12.0 9,000 12.0 87.00 Object Classification (in millions of dollars) 1999 est. 15 2000 est. .99 503,955 60,156 189,483 16.0 1998 actual 1998 actual Identification code 20–1000–0–1–751 585 582 PERFORMANCE AND WORKLOAD MEASURES Identification code 20–1000–0–1–751 85 20 2 40 633 556 The Bureau of Alcohol, Tobacco and Firearms (ATF) is a law enforcement organization within the United States Department of the Treasury with unique responsibilities dedicated to reducing violent crime, collecting revenue, and protecting the public. ATF enforces the Federal laws and regulations relating to alcohol, tobacco, firearms, explosives, and arson by working directly and in cooperation with others to: (1) Effectively contribute to a safer America by reducing the future number and cost of violent crimes: (2) Maintain a sound revenue management and regulatory system that continues reducing payer burden, improving service, collecting the revenue due and preventing illegal diversion; and (3) Protect the public and prevent consumer deception in ATF’s regulated commodities. The following performance measurements continue to be refined and improved in order to provide viable output and outcome measures for the Bureau, thus complying with the Government Performance and Results Act of 1993 (GPRA). Reduce Violent Crime: Crime related costs avoided ($ billions) ................................ Future crimes avoided ............................................................ Number of persons trained/developed (non-ATF) ................... Number of firearms traces ..................................................... Average trace response time (# of days) ............................... Collect the Revenue: Taxes and fees collected from the alcohol, firearms and explosives industries ($ billion) ......................................... Ratio of taxes and fees collected vs. resources expended to collect ............................................................................. Burden hours reduced ............................................................ Protect the Public: Response to unsafe conditions and product deficiencies discovered (explosives) ....................................................... The number of commodity seminars held .............................. Workload Measures: Number of inspections (explosives) ........................................ Percent of population inspected (firearms) ........................... 79 17 2 36 24.0 25.2 26.0 31.0 Civilian personnel benefits ....................................... Travel and transportation of persons ....................... Transportation of things ........................................... Rental payments to GSA ........................................... Communications, utilities, and miscellaneous charges ................................................................. Printing and reproduction ......................................... Other services ............................................................ Supplies and materials ............................................. Equipment ................................................................. 99.9 74.40 74.95 12.1 21.0 22.0 23.1 23.3 831 2000 est. 11.1 11.3 11.5 Direct obligations: Personnel compensation: Full-time permanent ............................................. Other than full-time permanent ........................... Other personnel compensation ............................. 203 1 31 223 1 33 240 1 36 11.9 Total personnel compensation ......................... 235 257 277 72.40 89.00 90.00 Outlays (gross), detail: Outlays from new current authority .............................. ................... ................... Outlays from current balances ...................................... ................... 21 Total outlays (gross) ................................................. ................... 13 15 28 21 43 Net budget authority and outlays: Budget authority ............................................................ 55 ................... Outlays ........................................................................... ................... 21 15 43 This appropriation is requested to provide funding for site acquisition for relocation of ATF headquarters employees to a new headquarters building that would be better suited to meeting physical protection and security needs than existing leased space provides. 832 BUREAU OF ALCOHOL, TOBACCO AND FIREARMS—Continued Federal Funds—Continued THE BUDGET FOR FISCAL YEAR 2000 General and special funds—Continued LABORATORY FACILITIES AND INTERNAL REVENUE COLLECTIONS HEADQUARTERS—Continued 1998 actual 25.2 32.0 Other services ................................................................ Land and structures ...................................................... 99.9 Total new obligations ................................................ PUERTO RICO Program and Financing (in millions of dollars) Object Classification (in millions of dollars) Identification code 20–1003–0–1–751 FOR (Legislative proposal, subject to PAYGO) 1999 est. 2000 est. 8 ................... ................... 54 ................... 15 1998 actual Identification code 20–5737–4–2–806 1999 est. 2000 est. INTERNAL REVENUE COLLECTIONS FOR Obligations by program activity: Total obligations (object class 41.0) ............................ ................... ................... 34 22.00 23.95 62 ................... 10.00 Budgetary resources available for obligation: New budget authority (gross) ........................................ ................... ................... Total new obligations .................................................... ................... ................... 34 ¥34 60.25 New budget authority (gross), detail: Appropriation (special fund, indefinite) ........................ ................... ................... 34 73.10 73.20 Change in unpaid obligations: Total new obligations .................................................... ................... ................... Total outlays (gross) ...................................................... ................... ................... 34 ¥34 86.97 Outlays (gross), detail: Outlays from new permanent authority ......................... ................... ................... 34 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ ................... ................... Outlays ........................................................................... ................... ................... 34 34 15 PUERTO RICO Unavailable Collections (in millions of dollars) 1998 actual Identification code 20–5737–0–2–806 1999 est. 2000 est. Balance, start of year: Balance, start of year .................................................... ................... ................... ................... Receipts: 02.01 Deposits, internal revenue collections for Puerto Rico 230 217 217 02.02 Deposits, internal revenue collections for Puerto Rico, legislative proposal subject to PAYGO ...................... ................... ................... 46 01.99 02.99 Total receipts ............................................................. 230 217 Appropriation: 05.01 Internal revenue collections for Puerto Rico ................. ¥230 ¥217 05.02 Internal revenue collections for Puerto Rico, legislative proposal subject to PAYGO ....................................... ................... ................... ¥217 05.99 07.99 ¥251 12 Subtotal appropriation ................................................... ¥230 ¥217 Total balance, end of year ............................................ ................... ................... 263 ¥34 Program and Financing (in millions of dollars) 1998 actual Identification code 20–5737–0–2–806 1999 est. 2000 est. 10.00 Obligations by program activity: Total obligations (object class 41.0) ............................ 230 217 217 22.00 23.95 Budgetary resources available for obligation: New budget authority (gross) ........................................ Total new obligations .................................................... 230 ¥230 217 ¥217 217 ¥217 60.25 New budget authority (gross), detail: Appropriation (special fund, indefinite) ........................ 230 217 The Puerto Rican Federal Relations Act mandates that excise taxes collected under the Internal Revenue laws of the United States on articles produced in Puerto Rico and either transported to the United States or consumed on the island are to be covered over to Puerto Rico (48 U.S.C. 734). The budget assumes that the full amount of the collections on Puerto Rico rum will be covered over. The Administration will propose legislation to eliminate a limitation on the amount of the cover over on rum imposed by 26 U.S.C. 7652. which is no longer justified. The legislation will also provide that, for five years, fifty cents per proof gallon would be dedicated for the Puerto Rico Conservation Trust Fund pursuant to an agreement between the Secretary of the Interior and the Governor of Puerto Rico. This proposal replaces a funding source lost as a consequence of the repeal of a provision of tax law. 217 UNITED STATES CUSTOMS SERVICE Change in unpaid obligations: 73.10 Total new obligations .................................................... 73.20 Total outlays (gross) ...................................................... 230 ¥230 217 ¥217 217 ¥217 Outlays (gross), detail: 86.97 Outlays from new permanent authority ......................... 230 217 217 Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 230 230 217 217 217 217 89.00 90.00 General and special funds: SALARIES Summary of Budget Authority and Outlays (in millions of dollars) Enacted/requested: 1998 actual 1999 est. Budget Authority ..................................................................... 230 217 Outlays .................................................................................... 230 217 Legislative proposal, subject to PAYGO: Budget Authority ..................................................................... .................... .................... Outlays .................................................................................... .................... .................... Total: Budget Authority ..................................................................... Outlays .................................................................................... Federal Funds 230 230 217 217 2000 est. 217 217 34 34 251 251 Excise taxes collected under the Internal Revenue laws of the United States on articles produced in Puerto Rico and either transported to the United States or consumed on the island are paid to Puerto Rico (26 U.S.C. 7652) AND EXPENSES For necessary expenses of the United States Customs Service, including purchase and lease of up to 1,050 motor vehicles of which 550 are for replacement only and of which 1,030 are for police-type use and commercial operations; hire of motor vehicles; contracting with individuals for personal services abroad; not to exceed ø$40,000¿ $50,000 for official reception and representation expenses; and awards of compensation to informers, as authorized by any Act enforced by the United States Customs Service, ø$1,642,565,000¿ $1,720,370,000, of which such sums as become available in the Customs User Fee Account, except sums subject to section 13031(f)(3) of the Consolidated Omnibus Budget Reconciliation Act of 1985, as amended (19 U.S.C. 58c(f)(3)), shall be derived from that Account, and of which $3,000,000 shall be derived only from the Harbor Services Fund; of the total, not to exceed $150,000 shall be available for payment for rental space in connection with preclearance operationsø,¿; not to exceed $4,000,000 shall be available until expended for research, not to exceed $5,000,000 shall be available until expended for conducting special operations øpursuant to 19 U.S.C. 2081, and¿; up to $8,000,000 shall be available until expended for the procurement of automation infrastructure items, including hardware, software, and installation; up to $5,400,000, to be available until expended, may be transferred to the Treasury-wide Systems and Capital Investments Programs account for an international trade data system; and up to $5,000,000, to remain available until expended, UNITED STATES CUSTOMS SERVICE—Continued Federal Funds—Continued DEPARTMENT OF THE TREASURY for repairs to Customs facilities: Provided, That uniforms may be purchased without regard to the general purchase price limitation for the current fiscal year: øProvided further, That of the amount provided, an additional $2,400,000 shall be made available for staffing and resources for the child pornography cyber-smuggling initiative: Provided further, That $500,000 shall be available to fund the expansion of services at the Vermont World Trade Office: Provided further, That not to exceed $2,500,000 shall be available until expended for relocation of the Customs Air Branch from Belle Chase to Hammond, Louisiana:¿ Provided further, That notwithstanding any other provision of law, the fiscal year aggregate overtime limitation prescribed in subsection 5(c)(1) of the Act of February 13, 1911 (19 U.S.C. 261 and 267) shall be $30,000ø: Provided further, That of the amount provided, $9,500,000 shall not be available for obligation until September 30, 1999¿. (Treasury Department Appropriations Act, 1999, as included in Public Law 105–277, section 101(h).) øFor an additional amount for ‘‘Salaries and Expenses’’, $106,300,000, to remain available until expended for counterdrug initiatives: Provided, That the entire amount shall be available only to the extent that an official budget request for a specific dollar amount that includes designation of the entire amount of the request as an emergency requirement as defined in the Balanced Budget and Emergency Deficit Control Act of 1985, as amended, is transmitted by the President to the Congress: Provided further, That the entire amount is designated by the Congress as an emergency requirement pursuant to section 251(b)(2)(A) of the Balanced Budget and Emergency Deficit Control Act of 1985: Provided further, That none of the funds provided under this heading may be obligated until fifteen days after notice thereof has been transmitted to the Committees on Appropriations.¿ (Omnibus Consolidated and Emergency Supplemental Appropriations Act, 1999, Public Law 105–277, Division B, Title V, chapter 5.) 1998 actual 1999 est. Total receipts ............................................................. Appropriation: 05.01 Salaries and expenses ................................................... 05.99 07.99 1,240 1,239 1,316 ¥1,240 ¥1,239 ¥1,316 Subtotal appropriation ................................................... ¥1,240 ¥1,239 ¥1,316 Total balance, end of year ............................................ ................... ................... ................... 1998 actual 60.25 68.00 68.10 68.15 68.90 Appropriation (total) ............................................. Reappropriation ......................................................... Permanent: Appropriation (special fund, indefinite) .................... Spending authority from offsetting collections: Offsetting collections (cash) ................................ From Federal sources: Change in receivables and unpaid, unfilled orders ............................. From Federal sources: Adjustments to receivables and unpaid, unfilled orders ................... 1,549 1,776 1,720 2 ................... ................... 336 317 375 417 455 536 6 ................... ................... 15 ................... ................... Spending authority from offsetting collections (total) ........................................................... 438 455 536 Total new budget authority (gross) .......................... 2,325 2,548 2,631 Change in unpaid obligations: Unpaid obligations, start of year: 72.40 Obligated balance, start of year ............................... 72.95 From Federal sources: Receivables and unpaid, unfilled orders ........................................................... 271 292 194 110 116 116 70.00 72.99 73.10 73.20 73.40 73.45 74.40 74.95 Total unpaid obligations, start of year ................ Total new obligations .................................................... Total outlays (gross) ...................................................... Adjustments in expired accounts .................................. Adjustments in unexpired accounts .............................. Unpaid obligations, end of year: Obligated balance, end of year ................................ From Federal sources: Receivables and unpaid, unfilled orders ........................................................... 381 408 310 2,320 2,619 2,631 ¥2,254 ¥2,715 ¥2,636 ¥34 ................... ................... ¥4 ................... ................... 292 194 189 116 116 116 Total unpaid obligations, end of year .................. 408 310 305 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 ................................ 1,409 208 611 26 1,616 298 743 58 1,565 164 877 30 87.00 Total outlays (gross) ................................................. 2,254 2,715 2,636 Offsets: Against gross budget authority and outlays: Offsetting collections (cash) from: 88.00 Federal sources ..................................................... 88.40 Non-Federal sources ............................................. ¥407 ¥10 ¥444 ¥11 ¥523 ¥13 ¥417 ¥455 ¥536 88.90 88.95 88.96 Program and Financing (in millions of dollars) Identification code 20–0602–0–1–751 43.00 50.00 2000 est. Balance, start of year: 01.99 Balance, start of year .................................................... ................... ................... ................... Receipts: 02.01 U.S. Customs users fees account, conveyance/passenger/other ............................................................... 336 317 375 02.02 U.S. Customs user fee accounts, merchandise processing, Treasury ........................................................ 904 922 941 02.99 42.00 Appropriation rescinded ............................................ ¥6 ................... ................... Contingent emergency appropriation not available for obligations ....................................................... ................... 5 ................... Transferred from other accounts .............................. 33 27 ................... 74.99 Unavailable Collections (in millions of dollars) Identification code 20–0602–0–1–751 40.35 40.60 833 1999 est. Total, offsetting collections (cash) .................. From Federal sources: Change in receivables and unpaid, unfilled orders .............................................. From Federal sources: Adjustment to receivables and unpaid, unfilled orders .............................................. ¥6 ................... ................... ¥15 ................... ................... 2000 est. 89.00 90.00 Obligations by program activity: Direct program: 00.04 Commercial ................................................................ 00.05 Drug and other enforcement ..................................... 09.01 Reimbursable program .................................................. 1,024 858 438 1,110 1,054 455 1,136 959 536 10.00 2,320 2,619 2,631 847 2,325 853 2,548 783 2,631 Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 1,887 1,837 2,093 2,260 2,095 2,100 Summary of Budget Authority and Outlays (in millions of dollars) Total new obligations ................................................ Budgetary resources available for obligation: 21.40 Unobligated balance available, start of year ............... 22.00 New budget authority (gross) ........................................ 22.10 Resources available from recoveries of prior year obligations ....................................................................... 23.90 23.95 23.98 24.40 Total budgetary resources available for obligation Total new obligations .................................................... Unobligated balance expiring ........................................ Unobligated balance available, end of year ................. 4 ................... ................... 3,176 3,401 3,414 ¥2,320 ¥2,619 ¥2,631 ¥3 ................... ................... 853 783 783 New budget authority (gross), detail: Current: 40.00 Appropriation ............................................................. 618 721 776 40.15 Appropriation (emergency) ........................................ ................... 101 ................... Appropriation (special fund, indefinite): 40.25 Appropriation (special fund, indefinite)(Customs user fees) ......................................................... 904 922 941 40.25 Appropriation (special fund, indefinite)(Harbor services fee collection) ..................................... ................... ................... 3 Enacted/requested: 1998 actual 1999 est. Budget Authority ..................................................................... 1,887 2,093 Outlays .................................................................................... 1,837 2,260 Legislative proposal, not subject to PAYGO: Budget Authority ..................................................................... .................... .................... Outlays .................................................................................... .................... .................... Total: Budget Authority ..................................................................... Outlays .................................................................................... 1,887 1,837 2,093 2,260 2000 est. 2,095 2,100 –312 –312 1,783 1,788 The United States Customs Service, in partnership with other Federal agencies, is one of the Nation’s principal means of border enforcement. Its mission is to ensure that all goods and persons entering and exiting the United States do so in compliance with all United States laws and regulations. Prior to 1999, the Customs Service budget consisted of three activities: Inspection and Control, Enforcement, and Tariff and Trade. These activities were developed in the early 1980’s 834 UNITED STATES CUSTOMS SERVICE—Continued Federal Funds—Continued THE BUDGET FOR FISCAL YEAR 2000 General and special funds—Continued SALARIES AND EXPENSES—Continued and reflected the organizational needs and structure of Customs at that time. In order for Customs to effectively implement the requirements of the Results Act, a comprehensive restructuring from three to two budget activities was implemented beginning in FY 1999. The operations of the Customs Salaries and Expenses appropriation are divided into two major budget activities: ‘‘Commercial’’ and ‘‘Drug and Other Enforcement.’’ Commercial.—Commercial activities are all process/business area activities (Trade Compliance, Outbound, and Passenger Processing) which occur prior to a violation being confirmed or acceptance of a referral for investigation. This includes intelligence gathering, targeting, analysis and examination activities. WORKLOAD DATA 1998 actual Total Commercial Entry Summaries (millions) ........................... Total Passengers (in millions): Land ........................................................................................ Air ............................................................................................ Sea .......................................................................................... Total Carriers (thousands): Land ........................................................................................ Air ............................................................................................ Sea .......................................................................................... 1999 est. 21.6 23.4 380.0 71.6 8.1 379.4 81.5 9.0 133,904.8 817.4 199.7 132,000 886.0 175.0 132,600 948.3 180.0 1999 est. 2000 est. 83% 85% 99.9 1,069 264 33 3 134 1 Total new obligations ................................................ 1,131 292 51 7 164 2 1,182 310 47 6 150 2 37 4 22 62 44 4 22 67 38 4 19 78 76 62 62 11 11 8 1 1 4 37 37 35 21 33 25 100 235 124 2 1 ................... 4 ................... ................... 1,881 2,164 438 455 1 ................... 2,094 536 1 2,320 2,631 98.0% 97.6% 99.06% 22.1 98.1% 97.7% 99.06% 22.0 2,619 Personnel Summary 1998 actual Direct: 1001 Total compensable workyears: Full-time equivalent employment ............................................................... Reimbursable: 2001 Total compensable workyears: Full-time equivalent employment ............................................................... 98.2% 97.7% 99.06% 21.9 1999 est. 2000 est. 16,964 17,236 17,389 2,025 2,475 2,475 86% Drug and Other Enforcement.—Drug and Other Enforcement activities are process activities which occur after confirmation of a violation or acceptance of a referral for investigation. Also included are enforcement strategies to address enforcement issues which impact more than one process, intelligence activities and investigations of drug and money laundering violations, intelligence activities and investigations related to alleged/suspected violations which are independent of process activities, the air and marine interdiction programs, and radio communications management. PERFORMANCE MEASURES SALARIES 1999 est. 3.0 160.0 975.0 3.0 160.0 975.0 1,049 2,364 15,545 378.9 1,250 2,500 15,800 214.0 1,250 2,600 15,800 214.5 The North American Free Trade Agreement Implementation Act (Public Law 103–182) extended the collection of existing Customs user fees (merchandise and passenger fees) through September 2003. Customs collects a fee on imports on behalf of the Army Corps of Engineers. Beginning in 2000, funding for this activity will be derived from the Harbor Services Fund. Object Classification (in millions of dollars) Contingent upon the enactment of authorizing legislation, the Secretary shall increase the fee for conducting inspections for processing passengers, and the amount of such fee increase shall be deposited as an offsetting collection to this appropriation, to remain available until expended for the purposes of such inspections, and of which up to $5,400,000 may be transferred to the Treasury-wide Systems and Capital Investments Program account for an international trade data system: Provided further, That upon enactment of such authorizing legislation, the amount appropriated above from the General Fund shall be reduced by $312,400,000. Program and Financing (in millions of dollars) 10.00 893 24 214 1999 est. 2000 est. 86.90 86.97 2000 est. 923 26 233 89.00 ¥172 ¥140 312 Total new obligations ................................................ ................... ................... ................... New budget authority (gross), detail: Current: 40.00 Appropriation ............................................................. ................... ................... Permanent: 68.00 Spending authority from offsetting collections: Offsetting collections (cash) ..................................... ................... ................... 88.40 851 17 201 1998 actual Obligations by program activity: Direct program: 00.04 Commercial ................................................................ ................... ................... 00.05 Drug and other enforcement ..................................... ................... ................... 09.01 Reimbursable program .................................................. ................... ................... 87.00 1999 est. EXPENSES 2000 est. 3.0 157.0 956.0 1998 actual AND (Legislative proposal, not subject to PAYGO) Identification code 20–0602–2–1–751 1998 actual 11.1 11.3 11.5 Subtotal, direct obligations .................................. Reimbursable obligations .............................................. Below reporting threshold .............................................. Identification code 20–0602–0–1–751 1998 actual Direct obligations: Personnel compensation: Full-time permanent ............................................. Other than full-time permanent ........................... Other personnel compensation ............................. 99.0 99.0 99.5 24.0 25.1 25.2 25.3 387.0 86.4 10.0 Overall Trade Compliance Rate .................................................. Overall Passenger Compliance Rate: Land ........................................................................................ Air ............................................................................................ Revenue Collection Compliance Rate ......................................... Collection (billions $) .................................................................. Identification code 20–0602–0–1–751 25.4 25.5 25.7 26.0 31.0 32.0 41.0 Total personnel compensation ......................... Civilian personnel benefits ....................................... Travel and transportation of persons ....................... Transportation of things ........................................... Rental payments to GSA ........................................... Rental payments to others ........................................ Communications, utilities, and miscellaneous charges ................................................................. Printing and reproduction ......................................... Advisory and assistance services ............................. Other services ............................................................ Purchases of goods and services from Government accounts ................................................................ Operation and maintenance of facilities .................. Research and development contracts ....................... Operation and maintenance of equipment ............... Supplies and materials ............................................. Equipment ................................................................. Land and structures .................................................. Grants, subsidies, and contributions ........................ 2000 est. 19.7 PERFORMANCE MEASURES Quantity of Narcotics Seized (thousands of lbs.): Heroin ...................................................................................... Cocaine ................................................................................... Marijuana ................................................................................ Number of Narcotics Seizures: Heroin ...................................................................................... Cocaine ................................................................................... Marijuana ................................................................................ Currency/Real Property Seized (millions $) ................................. 11.9 12.1 21.0 22.0 23.1 23.2 23.3 Outlays (gross), detail: Outlays from new current authority .............................. ................... ................... Outlays from new permanent authority ......................... ................... ................... ¥312 312 ¥312 312 Total outlays (gross) ................................................. ................... ................... ................... Offsets: Against gross budget authority and outlays: Offsetting collections (cash) from: Non-Federal sources .................................................................. ................... ................... ¥312 Net budget authority and outlays: Budget authority ............................................................ ................... ................... ¥312 UNITED STATES CUSTOMS SERVICE—Continued Federal Funds—Continued DEPARTMENT OF THE TREASURY 90.00 Outlays ........................................................................... ................... ................... ¥312 The Administration proposes to increase an existing fee paid by travelers arriving by commercial aircraft and commercial vessel from a place outside of the United States, and to remove certain exemptions from this fee. Proceeds of fee increase would partially offset Customs costs associated with air and sea passenger processing. Legislation will be transmitted to allow the Secretary to increase the fee paid by air and sea passengers and to remove existing exemptions from this fee. Object Classification (in millions of dollars) Identification code 20–0602–2–1–751 1998 actual ................... ................... ................... ................... ................... ................... ................... ................... ¥25 ¥3 ¥14 ¥34 25.4 25.7 26.0 31.0 ................... ................... ................... ................... ................... ................... ................... ................... ................... ................... ¥11 ¥6 ¥24 ¥15 ¥47 99.0 99.0 Subtotal, direct obligations .................................. ................... ................... Reimbursable obligations .............................................. ................... ................... ¥312 312 24.0 25.1 25.2 25.3 99.9 ................... ................... ................... ................... Program and Financing (in millions of dollars) Identification code 20–0604–0–1–751 Obligations by program activity: Direct program: 00.01 Air and Marine Interdiction ....................................... 00.02 P3 Interdiction ........................................................... 00.03 Procurement ............................................................... 09.01 Reimbursable program .................................................. ................... ................... ................... ................... Total new obligations ................................................ 21.40 22.00 22.10 Budgetary resources available for obligation: Unobligated balance available, start of year ............... New budget authority (gross) ........................................ Resources available from recoveries of prior year obligations ....................................................................... 23.90 23.95 24.40 Total budgetary resources available for obligation Total new obligations .................................................... Unobligated balance available, end of year ................. 1998 actual 85 18 29 37 1999 est. 2000 est. 112 91 176 19 8 ................... 8 8 169 304 118 52 130 20 285 1 117 2000 est. Direct obligations: Travel and transportation of persons ....................... Transportation of things ........................................... Rental payments to GSA ........................................... Rental payments to others ........................................ Communications, utilities, and miscellaneous charges ................................................................. Printing and reproduction ......................................... Advisory and assistance services ............................. Other services ............................................................ Purchases of goods and services from Government accounts ................................................................ Operation and maintenance of facilities .................. Operation and maintenance of equipment ............... Supplies and materials ............................................. Equipment ................................................................. 21.0 22.0 23.1 23.2 23.3 Committees on Appropriations.¿ (Omnibus Consolidated and Emergency Supplemental Appropriations Act, 1999, as included in Public Law 105–277, Division B, Title V, chapter 5.) 10.00 1999 est. 835 ¥26 ¥3 ¥103 ¥1 305 118 ¥304 ¥118 1 ................... New budget authority (gross), detail: Current: 40.00 Appropriation ............................................................. 93 40.15 Appropriation (emergency) ........................................ ................... 114 109 163 ................... 43.00 93 277 109 45 8 8 68.00 68.10 Total new obligations ................................................ ................... ................... ................... 68.90 OPERATION, MAINTENANCE AND PROCUREMENT, AIR AND MARINE INTERDICTION PROGRAMS For expenses, not otherwise provided for, necessary for the operation and maintenance of marine vessels, aircraft, and other related equipment of the Air and Marine Programs, including operational training and mission-related travel, and rental payments for facilities occupied by the air or marine interdiction and demand reduction programs, the operations of which include the following: the interdiction of narcotics and other goods; the provision of support to Customs and other Federal, State, and local agencies in the enforcement or administration of laws enforced by the Customs Service; and, at the discretion of the Commissioner of Customs, the provision of assistance to Federal, State, and local agencies in other law enforcement and emergency humanitarian efforts, ø$113,688,000¿ $109,413,000, which shall remain available until expended: Provided, That no aircraft or other related equipment, with the exception of aircraft which is one of a kind and has been identified as excess to Customs requirements and aircraft which has been damaged beyond repair, shall be transferred to any other Federal agency, department, or office outside of the Department of the Treasury, during fiscal year ø1999¿ 2000 without øthe prior approval of¿ notice to the Committees on Appropriations. (Treasury Department Appropriations Act, 1999, as included in Public Law 105–277, section 101(h).) øFor an additional amount for ‘‘Operation, Maintenance and Procurement, Air and Marine Interdiction Programs’’, $162,700,000, to remain available until expended: Provided, That of the amount provided, $153,000,000 shall be available for the procurement and conversion of two P–3B AEW aircraft and four P–3B Slick aircraft to be transferred from the Department of Defense to the Customs Service: Provided further, That the entire amount shall be available only to the extent that an official budget request for a specific dollar amount that includes designation of the entire amount of the request as an emergency requirement as defined in the Balanced Budget and Emergency Deficit Control Act of 1985, as amended, is transmitted by the President to the Congress: Provided further, That the entire amount is designated by the Congress as an emergency requirement pursuant to section 251(b)(2)(A) of the Balanced Budget and Emergency Deficit Control Act of 1985: Provided further, That none of the funds provided under this heading may be obligated until fifteen days after notice thereof has been transmitted to the 7 ................... ................... 189 ¥169 20 Appropriation (total) ............................................. Permanent: Spending authority from offsetting collections: Offsetting collections (cash) ................................ From Federal sources: Change in receivables and unpaid, unfilled orders ............................. ¥8 ................... ................... Spending authority from offsetting collections (total) ........................................................... 37 8 8 Total new budget authority (gross) .......................... 130 285 117 Change in unpaid obligations: Unpaid obligations, start of year: 72.40 Obligated balance, start of year ............................... 72.95 From Federal sources: Receivables and unpaid, unfilled orders ........................................................... 94 146 242 9 1 1 70.00 72.99 73.10 73.20 73.40 73.45 74.40 74.95 74.99 86.90 86.93 86.97 86.98 87.00 Total unpaid obligations, start of year ................ Total new obligations .................................................... Total outlays (gross) ...................................................... Adjustments in expired accounts .................................. Adjustments in unexpired accounts .............................. Unpaid obligations, end of year: Obligated balance, end of year ................................ From Federal sources: Receivables and unpaid, unfilled orders ........................................................... Total unpaid obligations, end of year .................. 103 147 243 169 304 118 ¥114 ¥208 ¥176 ¥3 ................... ................... ¥7 ................... ................... 146 242 183 1 1 1 147 243 184 Outlays (gross), detail: Outlays from new current authority .............................. 74 Outlays from current balances ...................................... 40 Outlays from new permanent authority ......................... ................... Outlays from permanent balances ................................ ................... 180 71 13 97 8 8 7 ................... Total outlays (gross) ................................................. 114 208 176 Offsets: Against gross budget authority and outlays: 88.00 Offsetting collections (cash) from: Federal sources 88.95 From Federal sources: Change in receivables and unpaid, unfilled orders .............................................. ¥45 ¥8 ¥8 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 8 ................... ................... 93 69 277 200 109 168 The Customs Air and Marine Interdiction Program combats the illegal entry of narcotics and other goods into the United States. This appropriation provides capital procurement and total operations and maintenance for the Customs air and marine program. This program also provides support for the 836 UNITED STATES CUSTOMS SERVICE—Continued Federal Funds—Continued THE BUDGET FOR FISCAL YEAR 2000 General and special funds—Continued 86.93 Outlays from current balances ...................................... 2 1 7 SALARIES 87.00 Total outlays (gross) ................................................. 2 2 7 AND EXPENSES—Continued OPERATION, MAINTENANCE AND PROCUREMENT, AIR AND MARINE INTERDICTION PROGRAMS—Continued interdiction of narcotics by other Federal, State and local agencies. 1998 actual 1999 est. 2000 est. 5 6 3 3 25.4 25.7 26.0 31.0 5 4 76 46 144 3 2 43 24 26 99.0 99.0 Subtotal, direct obligations .................................. Reimbursable obligations .............................................. 132 37 296 8 110 8 99.9 Total new obligations ................................................ 169 304 118 25.2 25.3 7 4 1 ................... 2 2 øCUSTOMS FACILITIES, CONSTRUCTION, IMPROVEMENTS EXPENSES¿ AND RELATED øFor an additional amount for ‘‘Customs Facilities, Construction, Improvements and Related Expenses’’, $7,000,000, to remain available until expended: Provided, That the entire amount shall be available only to the extent that an official budget request for a specific dollar amount that includes designation of the entire amount of the request as an emergency requirement as defined in the Balanced Budget and Emergency Deficit Control Act of 1985, as amended, is transmitted by the President to the Congress: Provided further, That the entire amount is designated by the Congress as an emergency requirement pursuant to section 251(b)(2)(A) of the Balanced Budget and Emergency Deficit Control Act of 1985: Provided further, That none of the funds provided under this heading may be obligated until fifteen days after notice thereof has been transmitted to the Committees on Appropriations.¿ (Omnibus Consolidated and Emergency Supplemental Appropriations Act, 1999, as included in Public Law 105–277, Division B, Title V, chapter 5.) Obligations by program activity: 10.00 Total new obligations .................................................... 21.40 22.00 22.10 23.90 23.95 24.40 1998 actual 2 1999 est. 2000 est. 18 ................... Budgetary resources available for obligation: Unobligated balance available, start of year ............... 6 11 ................... New budget authority (gross) ........................................ ................... 7 ................... Resources available from recoveries of prior year obligations ....................................................................... 7 ................... ................... Total budgetary resources available for obligation Total new obligations .................................................... Unobligated balance available, end of year ................. 13 18 ................... ¥2 ¥18 ................... 11 ................... ................... New budget authority (gross), detail: 40.15 Appropriation (emergency) ............................................. ................... Change in unpaid obligations: Unpaid obligations, start of year: Obligated balance, start of year .............................................................. 73.10 Total new obligations .................................................... 73.20 Total outlays (gross) ...................................................... 73.45 Adjustments in unexpired accounts .............................. 74.40 Unpaid obligations, end of year: Obligated balance, end of year ................................................................ 7 ................... 72.40 86.90 7 1 17 2 18 ................... ¥2 ¥2 ¥7 ¥7 ................... ................... 1 Outlays (gross), detail: Outlays from new current authority .............................. ................... Identification code 20–0608–0–1–751 17 10 1 ................... 1998 actual 1999 est. 2000 est. 25.2 99.5 Direct obligations: Other services ................................. Below reporting threshold .............................................. 1 1 16 ................... 2 ................... 99.9 Total new obligations ................................................ 2 18 ................... AUTOMATION MODERNIZATION (Legislative proposal, not subject to PAYGO) Contingent upon the enactment of authorizing legislation, the Secretary shall charge a fee for the use of Customs automated systems, and such fee shall be deposited as an offsetting collection to this appropriation, to become available on October 1, 2000 and remain available until expended, for the purpose of modernizing Customs automated commercial operations, and of which $13,000,000 shall be for an international trade data system: Provided further, That upon enactment of such authorizing legislation, the amount appropriated above from the General Fund shall be reduced by $163,000,000: Provided further, That none of these funds shall be obligated until ten days after a spending plan for the funds has been submitted to the Office of Management and Budget and the Treasury Investment Review Board. Unavailable Collections (in millions of dollars) Identification code 20–5698–0–2–751 01.99 03.00 07.99 1998 actual 1999 est. 2000 est. Balance, start of year: Balance, start of year .................................................... ................... ................... ................... Offsetting collections, legislative proposal not subject to PAYGO ................................................................... ................... ................... Total balance, end of year ............................................ ................... ................... 163 163 Program and Financing (in millions of dollars) Identification code 20–5698–2–2–751 Program and Financing (in millions of dollars) Identification code 20–0608–0–1–751 7 ................... 2 7 Object Classification (in millions of dollars) Direct obligations: Travel and transportation of persons ....................... 4 Transportation of things ........................................... ................... Rental payments to others ........................................ 2 Communications, utilities, and miscellaneous charges ................................................................. 4 Other services ............................................................ 4 Purchases of goods and services from Government accounts ................................................................ 3 Operation and maintenance of facilities .................. 3 Operation and maintenance of equipment ............... 51 Supplies and materials ............................................. 29 Equipment ................................................................. 32 21.0 22.0 23.2 23.3 Net budget authority and outlays: Budget authority ............................................................ ................... Outlays ........................................................................... 2 This account funds major Customs construction, repair, and facility improvement initiatives. Object Classification (in millions of dollars) Identification code 20–0604–0–1–751 89.00 90.00 1998 actual 1999 est. New budget authority (gross), detail: Spending authority from offsetting collections: 68.00 Offsetting collections (cash) ..................................... ................... ................... 68.45 Portion not available for obligation (limitation on obligations) ........................................................... ................... ................... 68.90 2000 est. 163 ¥163 Spending authority from offsetting collections (total) ................................................................ ................... ................... ................... Offsets: Against gross budget authority and outlays: 88.40 Offsetting collections (cash) from: Non-Federal sources .................................................................. ................... ................... ¥163 Net budget authority and outlays: Budget authority ............................................................ ................... ................... Outlays ........................................................................... ................... ................... ¥163 ¥163 89.00 90.00 The Administration proposes to establish a fee for the use of Customs automated systems. The fee will be charged to users of any Customs automated system based on the user’s units of data input. Proceeds of the fee will offset the costs of modernizing Customs automated commercial operations and an international trade data system, and will be available for obligation after 2000. Legislation will be transmitted to allow the Secretary to establish a fee for the use of Customs automated systems. UNITED STATES CUSTOMS SERVICE—Continued Trust Funds DEPARTMENT OF THE TREASURY CUSTOMS SERVICES AT 99.0 99.5 Unavailable Collections (in millions of dollars) 1998 actual 1999 est. 2000 est. Balance, start of year: 01.99 Balance, start of year .................................................... ................... ................... ................... Receipts: 02.01 User fees for customs service ....................................... 2 2 2 Appropriation: 05.01 Customs services at small airports .............................. ¥2 ¥2 ¥2 05.99 07.99 Reimbursable obligations: Subtotal, reimbursable obligations ....................................................................... Below reporting threshold .............................................. 1 1 1 1 1 1 99.9 SMALL AIRPORTS Identification code 20–5694–0–2–751 837 Total new obligations ................................................ 3 3 3 Personnel Summary 1998 actual Identification code 20–5694–0–2–751 1001 Total compensable workyears: Full-time equivalent employment ............................................................... 57 1999 est. 2000 est. 63 69 Subtotal appropriation ................................................... ¥2 ¥2 ¥2 Total balance, end of year ............................................ ................... ................... ................... Program and Financing (in millions of dollars) Identification code 20–5694–0–2–751 1998 actual øHARBOR MAINTENANCE¿ 1999 est. øFEE COLLECTION¿ 2000 est. ø(INCLUDING 00.01 09.01 Obligations by program activity: Direct program ............................................................... Reimbursable program .................................................. 2 1 2 1 2 1 10.00 Total new obligations ................................................ 3 3 3 21.40 22.00 Budgetary resources available for obligation: Unobligated balance available, start of year ............... New budget authority (gross) ........................................ 1 2 2 3 1 3 23.90 23.95 24.40 Total budgetary resources available for obligation Total new obligations .................................................... Unobligated balance available, end of year ................. 3 ¥3 2 5 ¥3 1 4 ¥3 1 TRANSFER OF FUNDS)¿ øFor administrative expenses related to the collection of the Harbor Maintenance Fee, pursuant to Public Law 103–182, $3,000,000, to be derived from the Harbor Maintenance Trust Fund and to be transferred to and merged with the Customs ‘‘Salaries and Expenses’’ account for such purposes.¿ (Treasury Department Appropriations Act, 1999, as included in Public Law 105–277, section 101(h).) Program and Financing (in millions of dollars) Total new budget authority (gross) .......................... 3 3 ................... 22.00 23.95 Budgetary resources available for obligation: New budget authority (gross) ........................................ Total new obligations .................................................... 3 ¥3 3 ................... ¥3 ................... 40.26 New budget authority (gross), detail: Appropriation (trust fund, definite) ............................... 3 3 ................... 73.10 73.20 Change in unpaid obligations: Total new obligations .................................................... Total outlays (gross) ...................................................... 3 ¥3 3 ................... ¥3 ................... 1 86.90 Outlays (gross), detail: Outlays from new current authority .............................. 3 3 ................... 2 ................... ................... 1 3 1 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 3 3 3 ................... 3 ................... Customs collects a fee on imports on behalf of the U.S. Army Corps of Engineers. In 1998, collections are estimated at $645 million. This appropriation provides funding derived from the Harbor Services Trust Fund to offset costs incurred by Customs in collecting the fee. Starting in 2000, funding will be derived from the Harbor Services Fund to offset customs cost related to the fee collection. 3 3 Change in unpaid obligations: Unpaid obligations, start of year: Obligated balance, start of year .............................................................. 1 ................... 73.10 Total new obligations .................................................... 3 3 73.20 Total outlays (gross) ...................................................... ¥2 ¥2 74.40 Unpaid obligations, end of year: Obligated balance, end of year ................................................................ ................... 1 1 3 ¥2 72.40 86.90 86.97 Outlays (gross), detail: Outlays from new current authority .............................. Outlays from new permanent authority ......................... 87.00 Total outlays (gross) ................................................. 2 2 2 Offsets: Against gross budget authority and outlays: 88.40 Offsetting collections (cash) from: Non-Federal sources .................................................................. ¥1 ¥1 ¥1 Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 1 2 2 1 2 1 Customs charges fees at certain small airports where the volume or value of business is insufficient to justify the availability of Customs services. The funds generated from these fees are applied to expenditures incurred in providing Customs services at each of these designated small airports. (19 U.S.C. 58b.) The Treasury, Postal Service, and General Government Appropriations Act of 1998 (Public Law 105–284) made permanent the provision that Customs services at small airports may be derived from fees collected. 11.1 Direct obligations: Personnel compensation: Full-time permanent ................................................................. 1998 actual 1 Trust Funds REFUNDS, TRANSFERS, AND EXPENSES OF OPERATION, PUERTO RICO Unavailable Collections (in millions of dollars) Identification code 20–5687–0–2–806 1998 actual 1999 est. 2000 est. 1999 est. 116 114 119 ¥111 3 ¥112 7 Total: Balances and collections .................................... 112 Appropriation: 05.01 Refunds, transfers, and expenses of operation, Puerto Rico ............................................................................ ¥112 07.99 Total balance, end of year ............................................ ................... 2000 est. 1 Balance, start of year: 01.99 Balance, start of year .................................................... ................... ................... Receipts: 02.01 Deposits, duties and taxes, Puerto Rico, U.S. Customs Service ....................................................................... 112 114 04.00 Object Classification (in millions of dollars) Identification code 20–5694–0–2–751 2000 est. Obligations by program activity: Total obligations (object class 25.2) ............................ 3 89.00 90.00 1999 est. 10.00 New budget authority (gross), detail: Current: 40.25 Appropriation (special fund, indefinite) .................... 2 ................... ................... Permanent: 60.25 Appropriation (special fund, indefinite) .................... ................... 2 2 68.00 Spending authority from offsetting collections: Offsetting collections (cash) ..................................... 1 1 1 70.00 1998 actual Identification code 20–8870–0–7–751 1 3 838 UNITED STATES CUSTOMS SERVICE—Continued Trust Funds—Continued THE BUDGET FOR FISCAL YEAR 2000 99.0 99.5 REFUNDS, TRANSFERS, AND EXPENSES OF RICO—Continued OPERATION, PUERTO Reimbursable obligations .............................................. Below reporting threshold .............................................. 99.9 General and special funds—Continued Total new obligations ................................................ Program and Financing (in millions of dollars) Identification code 20–5687–0–2–806 1998 actual 2 4 4 2 ................... ................... 119 115 116 Personnel Summary 1999 est. 2000 est. 1998 actual Identification code 20–5687–0–2–806 Obligations by program activity: 00.01 Direct obligations ........................................................... 09.01 Reimbursable program .................................................. 115 4 111 4 112 4 10.00 Total new obligations ................................................ 119 115 Budgetary resources available for obligation: Unobligated balance available, start of year ............... New budget authority (gross) ........................................ Resources available from recoveries of prior year obligations ....................................................................... 3 116 1 111 ¥3 112 2000 est. 116 21.40 22.00 22.10 1999 est. 1001 Total compensable workyears: Full-time equivalent employment ............................................................... REFUNDS, TRANSFERS, AND EXPENSES, UNCLAIMED GOODS Total budgetary resources available for obligation Total new obligations .................................................... Unobligated balance available, end of year ................. 60.25 68.00 New budget authority (gross), detail: Appropriation (special fund, indefinite) ........................ Spending authority from offsetting collections: Offsetting collections (cash) .............................................. 70.00 Total new budget authority (gross) .......................... Change in unpaid obligations: Unpaid obligations, start of year: Obligated balance, start of year .............................................................. 73.10 Total new obligations .................................................... 73.20 Total outlays (gross) ...................................................... 73.45 Adjustments in unexpired accounts .............................. 74.40 Unpaid obligations, end of year: Obligated balance, end of year ................................................................ 380 AND 380 ABANDONED Unavailable Collections (in millions of dollars) 1 ................... ................... Identification code 20–8789–0–7–751 23.90 23.95 24.40 337 120 ¥119 1 112 ¥115 ¥3 109 ¥116 ¥7 112 111 112 5 ................... ................... 117 111 112 1998 actual 1999 est. 2000 est. Balance, start of year: 01.99 Balance, start of year .................................................... ................... ................... ................... Receipts: 02.01 Proceeds of sales of unclaimed, abandoned, and seized goods, U.S. Customs Service, Treasury ......... 5 7 7 Appropriation: 05.01 Refunds, transfers and expenses, unclaimed, and abandoned goods ...................................................... ¥5 ¥7 ¥7 07.99 Total balance, end of year ............................................ ................... ................... ................... Program and Financing (in millions of dollars) 72.40 10 14 18 119 115 116 ¥115 ¥111 ¥112 ¥1 ................... ................... Identification code 20–8789–0–7–751 1998 actual 1999 est. 2000 est. Offsets: Against gross budget authority and outlays: 88.40 Offsetting collections (cash) from: Non-Federal sources .................................................................. Net budget authority and outlays: 89.00 Budget authority ............................................................ 90.00 Outlays ........................................................................... 111 112 11.1 11.3 11.5 11.9 12.1 21.0 22.0 23.3 25.1 25.2 25.4 25.7 26.0 31.0 41.0 44.0 99.0 111 110 111 111 112 112 1998 actual 15 1 2 1999 est. 15 1 2 2000 est. 15 1 2 Total personnel compensation ......................... 18 18 18 Civilian personnel benefits ....................................... 6 6 9 Travel and transportation of persons ....................... 1 1 2 Transportation of things ........................................... ................... ................... 1 Communications, utilities, and miscellaneous charges ................................................................. 1 1 3 Advisory and assistance services ............................. ................... 10 8 Other services ............................................................ 7 ................... ................... Operation and maintenance of facilities .................. 2 ................... ................... Operation and maintenance of equipment ............... 2 ................... ................... Supplies and materials ............................................. 1 1 2 Equipment ................................................................. 3 3 3 Payments to the Treasurer of Puerto Rico ................ 72 69 56 Refunds ..................................................................... 2 2 10 Subtotal, direct obligations .................................. 5 21.40 22.00 Budgetary resources available for obligation: Unobligated balance available, start of year ............... New budget authority (gross) ........................................ 4 5 1 7 1 7 Total budgetary resources available for obligation Total new obligations .................................................... Unobligated balance available, end of year ................. 9 ¥8 1 8 ¥7 1 8 ¥5 3 New budget authority (gross), detail: Appropriation (trust fund, indefinite) ............................ 5 7 7 Change in unpaid obligations: Unpaid obligations, start of year: Obligated balance, start of year .............................................................. ................... 73.10 Total new obligations .................................................... 8 73.20 Total outlays (gross) ...................................................... ¥5 74.40 Unpaid obligations, end of year: Obligated balance, end of year ................................................................ 2 2 7 ¥5 2 5 ¥5 ¥5 ................... ................... Object Classification (in millions of dollars) Direct obligations: Personnel compensation: Full-time permanent ............................................. Other than full-time permanent ........................... Other personnel compensation ............................. 7 22 Customs duties, taxes, and fees collected in Puerto Rico are deposited in this account. After providing for the expenses of administering Customs activities in Puerto Rico, the remaining amounts are transferred to the Treasurer of Puerto Rico (48 U.S.C. 740, 795). Identification code 20–5687–0–2–806 8 23.90 23.95 24.40 115 18 Obligations by program activity: Total new obligations .................................................... 60.27 Outlays (gross), detail: 86.97 Outlays from new permanent authority ......................... 14 10.00 115 111 112 72.40 2 ................... 86.97 86.98 Outlays (gross), detail: Outlays from new permanent authority ......................... Outlays from permanent balances ................................ 87.00 Total outlays (gross) ................................................. 5 5 5 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 5 6 7 5 7 5 2 5 7 4 ................... ................... Unclaimed and abandoned goods are held in storage under Customs custody for one year from the date of importation. At the end of that period, all merchandise upon which duties, storage, and other charges have not been paid is appraised and sold at public auction. The proceeds of such sales are deposited in this account. The salaries and expenses account is reimbursed for expenses of such sales and the balance is transferred to the general fund. (19 U.S.C. 528, 1491, 1493, 1559, 1613, 1624). Object Classification (in millions of dollars) Identification code 20–8789–0–7–751 25.2 Other services ................................................................ 1998 actual 1999 est. 2000 est. 5 ................... ................... BUREAU OF ENGRAVING AND PRINTING Federal Funds DEPARTMENT OF THE TREASURY 25.7 Operation and maintenance of equipment ................... 2 7 99.0 99.5 Subtotal, direct obligations .................................. Below reporting threshold .............................................. 7 7 5 1 ................... ................... 99.9 Total new obligations ................................................ 8 5 7 5 BUREAU OF ENGRAVING AND PRINTING Federal Funds Intragovernmental funds: BUREAU OF ENGRAVING AND PRINTING FUND Program and Financing (in millions of dollars) Identification code 20–4502–0–4–803 Obligations by program activity: Operating expenditures: 09.01 Currency program ...................................................... 09.02 Postage program ....................................................... 09.03 Other programs ......................................................... Capital investment: 09.11 Purchase of operating equipment ............................. 09.12 Plant alterations and experimental equipment ........ 1998 actual 1999 est. 2000 est. 373 67 3 453 63 3 446 60 3 23 1 60 1 59 1 10.00 Total new obligations ................................................ 467 580 569 21.40 22.00 Budgetary resources available for obligation: Unobligated balance available, start of year ............... New budget authority (gross) ........................................ 63 452 48 584 52 572 23.90 23.95 24.40 Total budgetary resources available for obligation Total new obligations .................................................... Unobligated balance available, end of year ................. 515 ¥467 48 632 ¥580 52 624 ¥569 55 68.00 New budget authority (gross), detail: Spending authority from offsetting collections (gross): Offsetting collections (cash) ..................................... 452 584 572 120 467 ¥497 90 580 ¥574 96 569 ¥552 90 96 The anticipated work volume is based on estimates of requirements submitted by agencies served. The program comprises the following activities: Engraving and printing— Currency.—Total deliveries of currency for 1999 and 2000 are estimated to be 11.4 and 9.0 billion notes, respectively. During 1998, the Bureau delivered 9.2 billion Federal Reserve notes. Stamps.—This category of work is comprised of postal and internal revenue stamps. The projected requirements for 1999 and 2000 are estimated to be 18.0 and 15.0 respectively. In 1998, the Bureau delivered 19.7 billion stamps. Securities.—This program encompasses the production of a wide variety of bonds, notes, and debentures for the Bureau of Public Debt and certain other agencies of the Government. Commissions, certificates, etc.—This program is comprised primarily of Presidential and Department of Defense commissions and certificates, White House invitations, and identification cards for various Government agencies. It represents a small portion of the Bureau’s total workload. Space utilized by other agencies.—Other agencies are charged for services provided in the space occupied in the Bureau’s buildings. Other miscellaneous services.—A wide variety of miscellaneous services are performed by Bureau personnel for other agencies, which are charged on an actual cost basis. Purchase of operating equipment.—This category consists of new purchases and replacement of printing equipment and other related printing items. Plant alterations and experimental equipment.—This category encompasses alterations made on the Bureau’s buildings and purchases of experimental equipment. The operations of the Bureau are currently financed by means of a revolving fund established in accordance with the provisions of Public Law 656, August 4, 1950 (31 U.S.C. 181), which requires the Bureau to be reimbursed by customer agencies for all costs of manufacturing products and services performed. The Bureau is also authorized to assess amounts to acquire capital equipment and provide for working capital needs. Bureau operations during 1998 resulted in a decrease to retained earnings of $22.6 million. 113 Change in unpaid obligations: Unpaid obligations, start of year: Obligated balance, start of year .............................................................. 73.10 Total new obligations .................................................... 73.20 Total outlays (gross) ...................................................... 74.40 Unpaid obligations, end of year: Obligated balance, end of year ................................................................ 72.40 PERFORMANCE MEASURES 1998 actual Outlays (gross), detail: 86.97 Outlays from new permanent authority ......................... 86.98 Outlays from permanent balances ................................ 452 45 584 ¥10 87.00 497 574 Total outlays (gross) ................................................. 1999 est. 2000 est. 572 ¥20 Manufacturing workyears ............................................................ Protection and accountability of assets ..................................... Resource management workyears ............................................... 2,068 399 320 2,145 395 310 1,995 395 310 552 Total workyears .............................................................. 2,787 2,850 2,700 100% 100% 1.5% $24.34 100% 100% +% $26.50 100% 100% +% $29.00 $1.39 $1.43 $1.46 .0039 .025 .0250 .0518 .1000 .1000 .0049 .0200 .0200 9.2 19.7 11.4 18.0 9.0 15.0 .0192 12.8 .0100 20.0 .0100 20.0 (1) (2) (2) Offsets: Against gross budget authority and outlays: Offsetting collections (cash) from: Non-Federal sources: 88.40 Federal sources—Currency .............................. 88.40 Federal sources—Other ................................... 88.40 Non-Federal sources—Postage ........................ 88.40 Non-Federal sources—Other ............................ ¥380 ¥7 ¥63 ¥2 ¥515 ¥7 ¥60 ¥2 ¥506 ¥7 ¥57 ¥2 88.90 ¥452 ¥584 ¥572 Total, offsetting collections (cash) .................. 839 Net budget authority and outlays: 89.00 Budget authority ............................................................ ................... ................... ................... 90.00 Outlays ........................................................................... 45 ¥10 ¥20 The Bureau of Engraving and Printing designs, manufactures, and supplies Federal Reserve notes, various public debt instruments, as well as most evidences of a financial character issued by the United States, such as postage and internal revenue stamps. The Bureau executes certain printings for various territories administered by the United States, particularly postage and revenue stamps. Manufacturing: Federal Reserve orders met as requested .............................. USPS orders met as requested ............................................... Change in productivity from prior year .................................. Manufacturing cost for currency (cost per 1000 notes) Manufacturing cost for stamps 100 stamp flag coil pressure sensitive (cost per 1000 stamps) ............................. Notes returned by Federal Reserve due to manufacturing defect (per million notes) .................................................. Stamps returned by USPS due to manufacturing defect (per million notes) .............................................................. Notes returned by Federal Reserve because of counterfeit deterrence defect (per million notes) ................................ Workload Measure: Federal Reserve note deliveries (in billions) .......................... Postage stamp deliveries (in billions) ................................... Protection and Accountability of Assets: Currency shipment discrepancies (per million notes) ........... Postage Stamp discrepancies (per million stamps) .............. Resource Management: Annual financial statement audit opinion ............................. 1 Unqualified opinion received. 2 Unqualified opinion expected. 840 BUREAU OF ENGRAVING AND PRINTING—Continued Federal Funds—Continued THE BUDGET FOR FISCAL YEAR 2000 09.02 09.03 BUREAU OF ENGRAVING AND PRINTING FUND—Continued Statement of Operations (in millions of dollars) 1997 actual Identification code 20–4502–0–4–803 1998 actual 1999 est. 2000 est. 0101 0102 Revenue ................................................... Expense .................................................... 431 –458 437 –460 549 –524 518 –488 0109 Net income or loss (–) ............................ –27 –23 25 30 Numismatic and investment products .......................... Protection ....................................................................... 621 19 868 18 951 20 10.00 Intragovernmental funds—Continued Total new obligations ................................................ 1,004 1,134 1,171 21.40 22.00 Budgetary resources available for obligation: Unobligated balance available, start of year ............... New budget authority (gross) ........................................ 14 1,021 31 1,134 31 1,171 23.90 23.95 24.40 Total budgetary resources available for obligation Total new obligations .................................................... Unobligated balance available, end of year ................. 1,035 ¥1,004 31 1,165 ¥1,134 31 1,202 ¥1,171 31 68.00 New budget authority (gross), detail: Spending authority from offsetting collections (gross): Offsetting collections (cash) ..................................... 1,021 1,134 1,171 93 1,004 ¥925 172 1,134 ¥1,134 172 1,171 ¥1,171 172 172 172 Outlays (gross), detail: Outlays from new permanent authority ......................... 925 1,134 1,171 Offsets: Against gross budget authority and outlays: Offsetting collections (cash) from: Non-Federal sources: 88.40 circulating coinage ........................................... 88.40 numismatic and investment products ............. ¥389 ¥632 ¥266 ¥868 ¥220 ¥951 ¥1,021 ¥1,134 ¥1,171 Balance Sheet (in millions of dollars) 1997 actual Identification code 20–4502–0–4–803 1998 actual 1999 est. 2000 est. ASSETS: Non-Federal assets: 1206 Receivables, net .................................. 1207 Advances and prepayments ................ Other Federal assets: 1801 Cash and other monetary assets ....... 1802 Inventories and related properties ..... 1803 Property, plant and equipment, net 1901 Other assets—Machinery repair parts 43 2 41 1 41 1 36 1 183 54 361 24 138 70 351 27 148 74 360 27 168 61 391 27 1999 Total assets ........................................ LIABILITIES: 2101 Federal liabilities: Accounts payable ...... Non-Federal liabilities: 2201 Accounts payable ................................ 2206 Pension and other actuarial liabilities 667 628 651 684 22 23 22 21 44 38 24 41 25 39 27 41 2999 Total liabilities .................................... NET POSITION: 3100 Appropriated capital ................................ 3300 Cumulative results of operations ............ 104 88 86 89 32 531 32 508 32 533 32 563 3999 Total net position ................................ 563 540 565 595 4999 Total liabilities and net position ............ 667 628 651 684 Change in unpaid obligations: Unpaid obligations, start of year: Obligated balance, start of year .............................................................. 73.10 Total new obligations .................................................... 73.20 Total outlays (gross) ...................................................... 74.40 Unpaid obligations, end of year: Obligated balance, end of year ................................................................ 72.40 86.97 88.90 89.00 90.00 Total, offsetting collections (cash) .................. Net budget authority and outlays: Budget authority ............................................................ ................... ................... ................... Outlays ........................................................................... ¥96 ................... ................... Object Classification (in millions of dollars) 1998 actual Identification code 20–4502–0–4–803 1999 est. 2000 est. 11.1 11.3 11.5 Personnel compensation: Full-time permanent .................................................. Other than full-time permanent ............................... Other personnel compensation .................................. 123 3 27 126 3 32 125 3 30 11.9 12.1 21.0 22.0 23.1 23.3 24.0 25.2 26.0 31.0 42.0 Total personnel compensation .............................. 153 Civilian personnel benefits ............................................ 29 Travel and transportation of persons ............................ 1 Transportation of things ................................................ 1 Rental payments to GSA ................................................ 1 Communications, utilities, and miscellaneous charges 11 Printing and reproduction .............................................. 1 Other services ................................................................ 51 Supplies and materials ................................................. 195 Equipment ...................................................................... 24 Insurance claims and indemnities ................................ ................... 161 32 2 1 1 15 1 56 249 61 1 158 32 2 1 1 12 1 57 244 60 1 580 569 99.9 Total new obligations ................................................ 467 Personnel Summary 1998 actual Identification code 20–4502–0–4–803 2001 Total compensable workyears: Full-time equivalent employment ............................................................... 2,532 1999 est. 2,589 2000 est. 2,589 UNITED STATES MINT Federal Funds Public enterprise revolving funds: UNITED STATES MINT PUBLIC ENTERPRISE FUND Program and Financing (in millions of dollars) Identification code 20–4159–0–3–803 09.01 Obligations by program activity: Circulating coinage ........................................................ 1998 actual 364 1999 est. 248 2000 est. 200 The United States Mint manufactures coins, sells numismatic and investment products, and provides for security and asset protection. Public Law 104–52, dated November 19, 1995, enacted 5136, of Subchapter III of chapter 51 of subtitle IV of title 31, United States Code established the United States Mint Public Enterprise Fund (the Fund). The new Fund encompasses the previous Salaries and Expenses, Coinage Profit Fund, Coinage Metal Fund, and the Numismatic Public Enterprise Fund. The Mint submits annual audited business-type financial statements to the Secretary of the Treasury and to Congress in support of the operations of the revolving fund. The Administration is developing Performance Based Organization proposals throughout the government, including one for the Mint. The operations of the Mint are divided into three major activities: Circulating Coinage; Numismatic and Investment Products; and Protection. The Mint is credited with receipts from its circulating coinage operations, equal to the full cost of producing and distributing coins that are put into circulation, including depreciation of the Mint’s plant and equipment on the basis of current replacement value. From that, the Mint pays its cost of operations, which includes the costs of production and distribution. The difference between the face value of the coins and the estimate of receipts is profit, which is deposited as seigniorage to the general fund. In 1998, the Mint transferred $562 million to the general fund. Any seigniorage used to finance the Mint’s capital acquisitions is recorded as budget authority in the year that funds are obligated for this purpose, and as receipts over the life of the asset. Circulating Coinage.—This activity funds the manufacture of circulating coins for sale to the Federal Reserve System as determined by public demand. In 2000, this activity will manufacture 17.9 billion coins for sale to the Federal Reserve System. In 1996, with the merger of the former Coinage Metal BUREAU OF THE PUBLIC DEBT Federal Funds DEPARTMENT OF THE TREASURY Fund into the Mint Public Enterprise Fund, the Mint began including the cost of metal in the Circulating Coinage activity. Numismatic and Investment Products.—This activity funds the manufacture of numismatic and bullion coins, medals, and other products for sale to collectors and the general public. These coins include annual recurring programs such as proof and uncirculated sets, silver proof coins, the American Eagle gold and silver bullion uncirculated and proof coins, American Eagle platinum coins, and national and historic medals. The activity also includes nonrecurring programs for coins and medals which are legislated to commemorate specific events or individuals. In 2000, this activity will fund the Library of Congress Bicentennial Commemorative Coin Act of 1998. In addition, the Fifty States Commemorative Coin Program Act authorized, beginning in 1999, the issuance of quarters for sale to the public and to the Federal Reserve System honoring each of the 50 states with a design emblematic of that state. These quarters will be issued in the order of each state’s admission to the Union. The Mint will produce five different state quarter designs each year resulting in a 10-year program. All coins produced for this program are considered to be numismatic products (Public Law 105–124). Protection.—This activity funds protection of the Government’s stock of gold and silver bullion, coins, Mint employees and visitors, plant facilities and equipment, and all other Mint property against abuse, theft, damage, disorders, and all other unsafe or illegal practices by utilizing police officers and modern protective devices. 1998 actual Circulating Coinage Activity: Frequency of time meeting a minimum inventory level ............. Federal Reserve Bank Customer Satisfaction Survey— ........ Average cost per 1000 units of circulating clad coinage (including metal) ................................................................ Average cost per 1000 units of circulating pennies (including metal) ........................................................................... Clad coins produced per circulating production payroll dollars ..................................................................................... Numismatic and Investment Products: American Customer Satisfaction Index score of 85 ............... Percentage of Numismatic product orders shipped within the Mint’s published turnaround time standards ............. Numismatic contribution margin for: bullion ......................... non-bullion .............................................................................. Protection: Losses as a percentage of Reserve Value ............................. 1999 est. 2000 est. 100% 85% N/A $33.84 377 415 523 559 3999 Total net position ................................ 377 415 523 559 4999 Total liabilities and net position ............ 587 592 775 816 Object Classification (in millions of dollars) N/A $7.69 11.1 11.3 11.5 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 23.2 23.3 24.0 25.2 26.0 31.0 32.0 Total personnel compensation .............................. Civilian personnel benefits ............................................ Benefits for former personnel ........................................ Travel and transportation of persons ............................ Transportation of things ................................................ Rental payments to GSA ................................................ Rental payments to others ............................................ Communications,utilities,and miscellanoues charges .. Printing and reproduction .............................................. Other services ................................................................ Supplies and materials ................................................. Equipment ...................................................................... Land and structures ...................................................... 87 22 1 3 11 3 2 12 2 48 681 34 98 99.9 Total new obligations ................................................ 1,004 170 1999 est. 79 1 7 98 1 4 2000 est. 100 1 4 103 105 26 27 1 1 4 4 14 18 1 ................... 1 1 18 20 3 3 60 58 834 878 44 25 25 31 1,134 1,171 Personnel Summary 1998 actual Identification code 20–4159–0–3–803 $7.74 N/A 1998 actual Identification code 20–4159–0–3–803 Total compensable workyears: Full-time equivalent employment ............................................................... 170 1999 est. 2000 est. $34.48 N/A 85 75 N/A N/A N/A 98 1% 15% 98 1% 15% 0.000 0.000 0.000 1997 actual 1998 actual 1999 est. 2000 est. 0101 0102 Revenue ................................................... Expense .................................................... 715 –701 1,035 –1,004 1,165 –1,134 1,202 –1,171 0109 Net income or loss (–) ............................ 14 31 31 31 Balance Sheet (in millions of dollars) 1997 actual 1998 actual 1999 est. 2000 est. 107 202 107 110 ASSETS: Federal assets: 1101 Fund balances with Treasury ............. Investments in US securities: 1106 Receivables, net ............................. 1107 Advances and prepayments ........... Other Federal assets: 1802 Inventories and related properties ..... 1803 Property, plant and equipment, net 1901 Other assets ........................................ 4 13 3 .................. 3 6 3 6 298 100 65 178 154 55 305 294 60 290 347 60 1999 Total assets ........................................ LIABILITIES: 2101 Federal liabilities: Accounts payable ...... Non-Federal liabilities: 2201 Accounts payable ................................ 2207 Other ................................................... 587 592 775 816 137 93 120 125 23 50 39 45 12 120 15 117 2999 210 177 252 257 2,010 2,466 2,475 BUREAU OF THE PUBLIC DEBT Federal Funds General and special funds: ADMINISTERING Statement of Operations (in millions of dollars) Identification code 20–4159–0–3–803 NET POSITION: Cumulative results of operations ............ 100% 85% * Based upon data through 7/31/98. Identification code 20–4159–0–3–803 3300 2001 81.8% NA 841 THE PUBLIC DEBT For necessary expenses connected with any public-debt issues of the United States, ø$176,500,000¿ $182,219,000, of which not to exceed $2,500 shall be available for official reception and representation expenses, and of which not to exceed $2,000,000 shall remain available until øSeptember 30, 2001¿ expended, for øinformation¿ systems modernization øinitiatives¿: Provided, That the sum appropriated herein from the General Fund for fiscal year ø1999¿ 2000 shall be reduced by not more than $4,400,000 as definitive security issue fees and Treasury Direct Investor Account Maintenance fees are collected, so as to result in a final fiscal year ø1999¿ 2000 appropriation from the General Fund estimated at ø$172,100,000¿ $177,819,000, and in addition, $20,000, to be derived from the Oil Spill Liability Trust Fund to reimburse the Bureau for administrative and personnel expenses for financial management of the Fund, as authorized by section ø102¿ 1012 of Public Law 101–380ø: Provided further, That notwithstanding any other provisions of law, effective upon enactment and thereafter, the Bureau of the Public Debt shall be fully and directly reimbursed by the funds described in section 104 of Public Law 101–136 (103 Stat. 789) for costs and services performed by the Bureau in the administration of such funds¿. (Treasury Department Appropriations Act, 1999, as included in Public Law 105–277, section 101(h).) Program and Financing (in millions of dollars) Identification code 20–0560–0–1–803 1998 actual 1999 est. 2000 est. 119 49 140 6 136 40 145 8 139 39 169 8 10.00 Total liabilities .................................... Obligations by program activity: Direct program: 00.01 Savings and retirement securities ............................ 00.02 Marketable and special securities ............................ 00.03 Reimbursements to Federal Reserve Banks ............. 09.01 Reimbursable program .................................................. 314 329 355 Total new obligations ................................................ 842 BUREAU OF THE PUBLIC DEBT—Continued Federal Funds—Continued THE BUDGET FOR FISCAL YEAR 2000 Percent of customer service transactions within four weeks ............................................................................. General and special funds—Continued ADMINISTERING THE PUBLIC DEBT—Continued Program and Financing (in millions of dollars)—Continued Identification code 20–0560–0–1–803 21.40 22.00 Budgetary resources available for obligation: Unobligated balance available, start of year ............... New budget authority (gross) ........................................ 23.90 23.95 24.40 Total budgetary resources available for obligation Total new obligations .................................................... Unobligated balance available, end of year ................. 1998 actual 11 311 1999 est. 2000 est. 8 ................... 321 355 322 329 355 ¥314 ¥329 ¥355 8 ................... ................... New budget authority (gross), detail: Current: 40.00 Appropriation ............................................................. 170 42.00 Transferred from other accounts .............................. ................... 173 178 1 ................... 43.00 Appropriation (total) ............................................. Permanent: Appropriation (indefinite) .......................................... Spending authority from offsetting collections: Offsetting collections (cash) ..................................... 170 174 178 135 139 169 6 8 8 Total new budget authority (gross) .......................... 311 321 355 Change in unpaid obligations: Unpaid obligations, start of year: Obligated balance, start of year .............................................................. 73.10 Total new obligations .................................................... 73.20 Total outlays (gross) ...................................................... 74.40 Unpaid obligations, end of year: Obligated balance, end of year ................................................................ 51 314 ¥276 89 329 ¥318 100 355 ¥336 60.05 68.00 70.00 72.40 90 90 Marketable and special securities.—This activity involves all securities of the United States, other than savings and retirement securities, including securities of Government corporations for which the Bureau of the Public Debt provides services. Functions performed relate to the issuance, servicing, and retirement of these securities, both directly by the Bureau and through the Federal Reserve Banks, as fiscal agents, including: (1) The maintenance and servicing of individual accounts of owners of registered securities and bookentry Treasury bills; (2) the authorization of interest and principal payments; and (3) the maintenance of accounting control over financial transactions, securities transactions and accountability, and interest cost. 1998 actual Meet the borrowing needs of the Federal Government: Percent of auctions completed without error ......................... Percent completed within one hour ........................................ Quality service to investors: Percent of TD transactions within 3 weeks ........................... Percent of TD payments timely .............................................. Percent of TD payments accurately ........................................ Percent CBE payments accurately and timely ....................... Process Government Securities Investment Program transactions timely ..................................................................... Process Government Securities Investment Program transactions accurately .............................................................. 1999 est. 2000 est. 100 90 100 90 100 95 98.9 100 100 100 90 100 99.9 100 90 100 99.9 100 N/A 100 100 N/A 99.9 99.9 Object Classification (in millions of dollars) 89 100 119 1998 actual Identification code 20–0560–0–1–803 Outlays (gross), detail: 86.90 Outlays from new current authority .............................. 86.93 Outlays from current balances ...................................... 86.97 Outlays from new permanent authority ......................... 86.98 Outlays from permanent balances ................................ 159 12 79 26 150 15 112 41 150 24 127 35 87.00 Total outlays (gross) ................................................. 276 318 336 Offsets: Against gross budget authority and outlays: Offsetting collections (cash) from: 88.00 Federal sources ..................................................... 88.40 Non-Federal sources ............................................. ¥2 ¥4 ¥4 ¥4 ¥4 ¥4 88.90 Total, offsetting collections (cash) .................. ¥6 ¥8 ¥8 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 305 269 313 310 347 328 This appropriation provides funds for the conduct of all public debt operations and the promotion of the sale of U.S. savings-type securities. Processing and accounting for: Savings securities.—This activity involves the issuance, servicing, and retirement of savings bonds and notes and retirement-type securities, including: (1) the maintenance and servicing of individual accounts of owners of series H and HH bonds and the authorization of interest payments; and (2) the maintenance of accounting control over financial transactions, securities transactions and accountability, and interest cost. These functions are performed directly by the Bureau of the Public Debt, by the Federal Reserve Banks as fiscal agents of the United States, and by the qualified agents which issue and redeem savings bonds and notes. This activity also consists of sales promotion efforts, using press, radio, other advertising media, and organized groups, augmented by concentrated sales campaigns emphasizing payroll savings plans. 1998 actual Number of Savings Securities Redemptions (000) ................ Number of Savings Securities Issued (000) .......................... Number of Reissues and Claims (000) ......................... Provide quality service to purchasers of savings bonds: Percent over-the-counter issued within three weeks ........ 92.61 73,795 55,060 3,250 1999 est. 79,000 65,000 4,000 11.1 11.5 11.9 12.1 21.0 22.0 23.1 23.3 24.0 25.1 25.2 25.3 25.7 26.0 31.0 99.0 99.0 99.5 99.9 95 2000 est. 65 4 60 4 69 16 2 1 6 Total personnel compensation ......................... Civilian personnel benefits ....................................... Travel and transportation of persons ....................... Transportation of things ........................................... Rental payments to GSA ........................................... Communications, utilities, and miscellaneous charges ................................................................. Printing and reproduction ......................................... Advisory and assistance services ............................. Other services ............................................................ Purchases of goods and services from Government accounts ................................................................ Operation and maintenance of equipment ............... Supplies and materials ............................................. Equipment ................................................................. 57 4 61 14 2 1 6 64 15 2 1 6 17 19 18 5 4 4 1 ................... ................... 38 38 38 142 3 2 6 Subtotal, direct obligations .................................. 308 Reimbursable obligations .............................................. 6 Below reporting threshold .............................................. ................... Total new obligations ................................................ 314 163 3 3 6 188 3 2 6 320 347 8 8 1 ................... 329 355 Personnel Summary 1998 actual Identification code 20–0560–0–1–803 Direct: 1001 Total compensable workyears: Full-time equivalent employment ............................................................... Reimbursable: 2001 Total compensable workyears: Full-time equivalent employment ............................................................... PAYMENT OF 1999 est. 2000 est. 1,656 1,480 93 GOVERNMENT LOSSES 1,480 93 93 IN SHIPMENT Program and Financing (in millions of dollars) 2000 est. 73,500 60,000 4,000 Identification code 20–1710–0–1–803 10.00 99.9 Direct obligations: Personnel compensation: Full-time permanent ............................................. Other personnel compensation ............................. 1999 est. 95 Obligations by program activity: Total obligations (object class 42.0) ............................ 1998 actual 1 1999 est. 2000 est. 1 1 INTERNAL REVENUE SERVICE Federal Funds DEPARTMENT OF THE TREASURY 22.00 23.95 Budgetary resources available for obligation: New budget authority (gross) ........................................ Total new obligations .................................................... 1 ¥1 1 ¥1 1 ¥1 60.00 New budget authority (gross), detail: Appropriation .................................................................. 1 1 1 73.10 73.20 Change in unpaid obligations: Total new obligations .................................................... Total outlays (gross) ...................................................... 1 ¥1 1 ¥1 1 ¥1 86.97 Outlays (gross), detail: Outlays from new permanent authority ......................... 1 1 1 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 1 1 1 1 1 1 Customer Satisfaction—Field and Office Examination ..... Field Collection Quality ...................................................... Field and Office Examination Quality ................................ Customer Satisfaction—Field Collection ........................... Service to All Taxpayers: Total Net Revenue Collected (trillions)—workload projection only 1 ....................................................................... Total Enforcement Revenue Collected—workload projection only 1 ....................................................................... Total Enforcement Revenue Protected—workload projection only 1 ....................................................................... Alternative Treatment Revenue Collected .......................... Productivity Through a Quality Work Environment: Employee Satisfaction (Servicewide) .................................. IRS Productivity Measure (placeholder) ............................. 843 N/A N/A N/A N/A Baseline Baseline Baseline Baseline TBD TBD TBD TBD $1.616 $1.725 $1.785 $35.2 $33.3 $33.3 $7.2 N/A $7.2 Baseline $7.2 TDB N/A N/A Baseline N/A TBD Baseline 1 This This account was created as self-insurance to cover losses in shipment of Government property such as coins, currency, securities, certain losses incurred by the Postal Service, and losses in connection with the redemption of savings bonds. Approximately 500 claims are paid annually. INTERNAL REVENUE SERVICE The mission of the Internal Revenue Service is to provide America’s taxpayers top quality service by helping them understand and meet their tax responsibilities and by applying the tax law with integrity and fairness to all. To achieve this mission, the Service has established three strategic goals. In order to achieve the first goal ‘‘Service to Each Taxpayer,’’ the IRS will make filing easier, provide first quality service to each taxpayer needing help with his or her return or account, provide prompt, professional, helpful treatment to taxpayers in cases where additional taxes may be due, and improve taxpayer access to toll-free telephone assistance. Second, to achieve the goal of ‘‘Service to All Taxpayers,’’ the IRS will increase fairness of compliance, and increase overall compliance. The Service will meet its third goal ‘‘Productivity Through a Quality Work Environment,’’ by increasing employee job satisfaction and productivity while the economy grows and service improves. The IRS is changing the way it uses measures to focus attention on priorities, assess organizational performance and identify improvement opportunities. Management processes and activities are being realigned to ensure that they support the mission of the IRS and incorporate the principles of a balanced measurement system. Under this new approach, the framework for measuring organizational performance will balance the Service’s focus across three major areas: business results, customer satisfaction, and employee satisfaction, with business results being comprised of measures of quality and quantity. Unlike previous measurement efforts, the redesigned measures will ensure that customer and employee satisfaction share equal importance with business results in driving the agency’s actions and programs. The Service’s sixteen budget activities represent the Service’s various functional components; each activity contributes to the achievement of the Service’s mission and strategic mission and strategic objectives. measure is not intended to be a performance target but is to be used only as a workload projection. 2 Starting in 1999, Tax Law Accuracy will be generated by the Centralized Quality Review System (CQRS), a new quality review system that is more comprehensive than the Integrated Test Call Survey System (ITCSS) used in prior years. Federal Funds General and special funds: PROCESSING, ASSISTANCE, AND MANAGEMENT For necessary expenses of the Internal Revenue Service for tax returns processing; revenue accounting; tax law and account assistance to taxpayers by telephone and correspondence; programs to match information returns and tax returns; management services; rent and utilities; and øinspection; including purchase (not to exceed 150 for replacement only for police-type use) and hire of passenger motor vehicles (31 U.S.C. 1343(b)); and¿ services as authorized by 5 U.S.C. 3109, at such rates as may be determined by the Commissioner; ø$3,086,208,000¿ $3,312,535,000, of which up to $3,700,000 shall be for the Tax Counseling for the Elderly Program, and of which not to exceed $25,000 shall be for official reception and representation expensesø: Provided, That of the amount provided, $105,000,000 shall remain available until expended for postage and shall not be obligated before September 30, 1999: Provided further, That, pursuant to 39 U.S.C. 3206(a), funds shall continue to be provided to the United States Postal Service for postage due: Provided further, That of the amount provided, $25,000,000 shall not be available for obligation until September 30, 1999¿. (Treasury, Postal Service, and General Government Appropriations Act, 1999, as included in Public Law 105–277, section 101(h).) Unavailable Collections (in millions of dollars) Identification code 20–0912–0–1–803 1998 actual Balance, start of year: Balance, start of year .................................................... 6 Receipts: 02.01 New installment agreements fees ................................. 82 02.02 Restructured installment agreements fees ................... 11 02.03 Enrolled agent fee increase ........................................... ................... 02.04 General user fees, miscellaneous retained fees ........... 3 1999 est. 01.99 02.99 2000 est. 4 ................... 85 87 11 11 2 ................... 3 3 Total receipts ............................................................. 96 101 101 Total: Balances and collections .................................... Appropriation: 05.01 Processing, assistance, and management .................... 05.02 Tax law enforcement ...................................................... 05.03 Information systems ...................................................... 102 105 101 ¥19 ¥86 ¥82 ¥2 ¥19 ¥19 ¥77 ................... ................... 05.99 07.99 ¥98 ¥105 ¥101 4 ................... ................... 04.00 Subtotal appropriation ................................................... Total balance, end of year ............................................ Program and Financing (in millions of dollars) Identification code 20–0912–0–1–803 1998 actual 1999 est. 2000 est. SERVICEWIDE PERFORMANCE MEASURES 1998 actual Strategic Goals: Service to Each Taxpayer: Toll-Free Level of Access .................................................... Number of Calls Answered—Includes Automated (millions)—workload projection only 1 ................................ Tax Law Accuracy Rate for Taxpayer Inquiries (Toll Free) Customer Satisfaction—Toll Free ...................................... Number of Taxpayers Served—Walk-In (millions)—workload projection only 1 ..................................................... Customer Satisfaction—Walk-In ....................................... 1999 est. 2000 est. 89.9% 80–90% 80–90% 113.3 93.8% N/A 120.3 120.3 2 85% 2 85% Baseline TBD 10.3 N/A 10.0 Baseline 10.0 TBD Obligations by program activity: Direct program: 00.01 Submission processing .............................................. 00.02 Telephone and correspondence ................................. 00.03 Document matching .................................................. 00.04 Inspection .................................................................. 00.05 Management services ................................................ 00.06 Rent and utilities ...................................................... 09.01 Reimbursable program .................................................. 10.00 Total new obligations ................................................ 848 929 998 845 839 1,030 57 61 63 103 ................... ................... 516 583 617 600 671 688 33 33 33 3,002 3,116 3,429 INTERNAL REVENUE SERVICE—Continued Federal Funds—Continued 844 THE BUDGET FOR FISCAL YEAR 2000 General and special funds—Continued PROCESSING, ASSISTANCE, AND MANAGEMENT—Continued Program and Financing (in millions of dollars)—Continued Identification code 20–0912–0–1–803 Budgetary resources available for obligation: Unobligated balance available, start of year ............... New budget authority (gross) ........................................ Resources available from recoveries of prior year obligations ....................................................................... 22.21 Unobligated balance transferred to other accounts 21.40 22.00 22.10 23.90 23.95 24.40 Total budgetary resources available for obligation Total new obligations .................................................... Unobligated balance available, end of year ................. 1998 actual *37 2,997 1999 est. 2000 est. 12 ................... 3,104 3,429 5 ................... ................... *¥27 ................... ................... 3,012 3,116 3,429 ¥3,002 ¥3,116 ¥3,429 12 ................... ................... New budget authority (gross), detail: Current: 40.00 Appropriation ............................................................. 2,925 3,086 3,313 41.00 Transferred to other accounts ................................... ................... ¥101 ................... 42.00 Transferred from other accounts .............................. 20 ................... ................... 43.00 60.25 68.00 70.00 Appropriation (total) ............................................. Permanent: Appropriation (special fund, indefinite) .................... Spending authority from offsetting collections: Offsetting collections (cash) ..................................... 2,945 2,985 3,313 19 86 82 33 33 34 Total new budget authority (gross) .......................... 2,997 3,104 3,429 Change in unpaid obligations: Unpaid obligations, start of year: Obligated balance, start of year .............................................................. 73.10 Total new obligations .................................................... 73.20 Total outlays (gross) ...................................................... 73.40 Adjustments in expired accounts .................................. 73.45 Adjustments in unexpired accounts .............................. 74.40 Unpaid obligations, end of year: Obligated balance, end of year ................................................................ 72.40 86.90 86.93 86.97 86.98 87.00 270 538 674 3,002 3,116 3,429 ¥2,723 ¥2,980 ¥3,400 ¥4 ................... ................... ¥5 ................... ................... 538 674 703 Outlays (gross), detail: Outlays from new current authority .............................. 2,570 2,716 Outlays from current balances ...................................... 120 148 Outlays from new permanent authority ......................... 33 116 Outlays from permanent balances ................................ ................... ................... 3,015 269 113 3 Total outlays (gross) ................................................. 2,723 2,980 3,400 Offsets: Against gross budget authority and outlays: 88.00 Offsetting collections (cash) from: Federal sources ¥33 ¥33 ¥34 Net budget authority and outlays: 89.00 Budget authority ............................................................ 90.00 Outlays ........................................................................... 2,964 2,690 their interests within the Service; resolve taxpayers’ problems through prompt identification, referral and settlement; prevent future problems through prompt identification of the underlying causes of taxpayers’ problems; operate districts’ and service centers’ toll-free telephone operations, which provide responses to taxpayer requests received via telephone; perform adjustments and taxpayer relations functions which receive and analyze taxpayer inquiries initiated by correspondence; initiate contacts with taxpayers to resolve accounts before District Office action is required; prepare and issue letters proposing assessments; issue statutory notices of deficiency; operate the Automated Collection System; and determine taxpayers’ correct income levels and corresponding tax liabilities. Inspection.—Pursuant to Public Law 105–206, the functions and associated resources of the Inspection activity were transferred to the Treasury Inspector General for Tax Administration on January 19, 1999. Document Matching.—This activity includes the Underreporter, Combined Annual Wage Reporting (CAWR), and Federal Unemployment Tax Act (FUTA) Programs. The Document Matching Program enables the Service to identify and follow-up on income reporting discrepancies and unsubstantiated deductions and to verify facts and amounts in question through taxpayer contact prior to assessing additional tax or refunding excess credits. These taxpayer contacts are carried out in service centers through correspondence. Management Services.—This activity sets policies and goals, provides leadership and direction for the Service, and provides Servicewide policy guidance for managing contract administration and procurement programs, conducting the Service’s planning, budgeting, and communication strategies, conducting analysis of programs and investments to support strategic decision-making, acquiring resources, and maintaining controls and safeguards over those resources, conducting personnel security investigations as required and developing and managing the human, and logistical resources required, to fulfill the Service’s mission in performing tax administration. It also provides all administrative services for IRS National Office and field installations. Rent and Utilities.—This activity provides rent and utilities for the entire Service. Object Classification (in millions of dollars) 3,071 2,947 3,395 3,366 *Under review. This appropriation provides for: processing tax returns and related documents; assisting taxpayers in filing of their returns and in paying taxes that are due; matching information returns with tax returns; conducting background investigations; and managing financial resources, rent and utilities. Submission Processing.—This activity enables the Internal Revenue Service to receive and process paper and electronic income tax returns and supplemental documents; process and account for tax revenues; distribute publications and tax forms to taxpayers; process information returns such as wage, dividend, and interest statements; provide for payment of refunds, issue notices that payments are overdue, identify possible non-filers for investigation; and assist in the selection of tax returns for audit. Within this activity are all actions associated with Electronic Tax Administration, including receipt of electronically filed tax returns, information documents, and taxes due; electronic refund payments to taxpayers; and electronic communications between the IRS and taxpayers or third parties. Telephone and Correspondence.—This activity enables the IRS to ensure that taxpayers have an advocate to represent Identification code 20–0912–0–1–803 11.1 11.3 11.5 Direct obligations: Personnel compensation: Full-time permanent ............................................. Other than full-time permanent ........................... Other personnel compensation ............................. 1998 actual 1999 est. 2000 est. 1,168 253 79 1,165 278 66 1,267 316 66 1,500 374 29 33 16 498 1,509 366 30 35 15 615 1,649 455 33 42 17 615 24.0 25.1 25.2 25.4 25.6 25.7 26.0 31.0 41.0 Total personnel compensation ......................... Civilian personnel benefits ....................................... Benefits for former personnel ................................... Travel and transportation of persons ....................... Transportation of things ........................................... Rental payments to GSA ........................................... Communications, utilities, and miscellaneous charges ................................................................. Printing and reproduction ......................................... Advisory and assistance services ............................. Other services ............................................................ Operation and maintenance of facilities .................. Medical care .............................................................. Operation and maintenance of equipment ............... Supplies and materials ............................................. Equipment ................................................................. Grants, subsidies, and contributions ........................ 146 79 11 188 8 1 35 17 30 4 141 102 34 152 35 1 6 18 18 6 140 102 54 204 35 1 6 18 18 6 99.0 99.0 Subtotal, direct obligations .................................. Reimbursable obligations .............................................. 2,969 33 3,083 33 3,395 34 99.9 Total new obligations ................................................ 3,002 3,116 3,429 11.9 12.1 13.0 21.0 22.0 23.1 23.3 INTERNAL REVENUE SERVICE—Continued Federal Funds—Continued DEPARTMENT OF THE TREASURY 86.93 86.97 1998 actual Identification code 20–0912–0–1–803 Direct: 1001 Total compensable workyears: Full-time equivalent employment ............................................................... Reimbursable: 2001 Total compensable workyears: Full-time equivalent employment ............................................................... 43,855 635 1999 est. 43,676 647 Outlays from current balances ...................................... Outlays from new permanent authority ......................... 230 64 105 82 190 84 87.00 Personnel Summary Total outlays (gross) ................................................. 3,208 3,161 3,411 Offsets: Against gross budget authority and outlays: 88.00 Offsetting collections (cash) from: Federal sources ¥62 ¥63 ¥65 Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 3,075 3,146 3,184 3,098 3,356 3,346 2000 est. 44,691 647 89.00 90.00 TAX LAW ENFORCEMENT [INCLUDING *Under review. RESCISSION] For necessary expenses of the Internal Revenue Service for determining and establishing tax liabilities; providing litigation support; issuing technical rulings; examining employee plans and exempt organizations; conducting criminal investigation and enforcement activities; securing unfiled tax returns; collecting unpaid accounts; compiling statistics of income and conducting compliance research; purchase (for police-type use, not to exceed 850) and hire of passenger motor vehicles (31 U.S.C. 1343(b)); and services as authorized by 5 U.S.C. 3109, at such rates as may be determined by the Commissioner, ø$3,164,189,000¿ $3,336,838,000, of which not to exceed $1,000,000 shall remain available until September 30, 2002 for research. (Treasury Department Appropriations Act, 1999, as included in Public Law 105–277, section 101(h).) Program and Financing (in millions of dollars) Identification code 20–0913–0–1–999 1998 actual 1999 est. 2000 est. Obligations by program activity: Direct program: 00.01 Criminal investigations ............................................. 00.02 Examination ............................................................... 00.03 Collection ................................................................... 00.04 Employee plans and exempt organizations .............. 00.05 Statistics of income .................................................. 00.06 Chief Counsel ............................................................ 09.01 Reimbursable program .................................................. 372 1,677 681 132 24 218 62 368 1,729 687 140 27 233 63 376 1,845 713 150 29 243 65 10.00 3,166 3,247 3,421 *42 3,137 1 ................... 3,247 3,421 Total new obligations ................................................ Budgetary resources available for obligation: Unobligated balance available, start of year ............... New budget authority (gross) ........................................ Resources available from recoveries of prior year obligations ....................................................................... 22.21 Unobligated balance transferred to other accounts 21.40 22.00 22.10 23.90 23.95 23.98 24.40 29 ................... ................... *¥37 ................... ................... Total budgetary resources available for obligation Total new obligations .................................................... Unobligated balance expiring ........................................ Unobligated balance available, end of year ................. 3,171 3,248 3,421 ¥3,166 ¥3,247 ¥3,421 ¥2 ................... ................... 1 ................... ................... New budget authority (gross), detail: Current: 40.00 Appropriation ............................................................. 40.35 Appropriation rescinded ............................................ 41.00 Transferred to other accounts ................................... 42.00 Transferred from other accounts .............................. 3,143 3,164 3,337 ¥32 ................... ................... ¥40 ................... ................... 2 1 ................... 43.00 Appropriation (total) ............................................. Permanent: Appropriation (special fund, indefinite) .................... Spending authority from offsetting collections: Offsetting collections (cash) ..................................... 3,073 3,165 3,337 2 19 19 62 63 65 Total new budget authority (gross) .......................... 3,137 3,247 3,421 60.25 68.00 70.00 Change in unpaid obligations: Unpaid obligations, start of year: Obligated balance, start of year .............................................................. 73.10 Total new obligations .................................................... 73.20 Total outlays (gross) ...................................................... 73.40 Adjustments in expired accounts .................................. 73.45 Adjustments in unexpired accounts .............................. 74.40 Unpaid obligations, end of year: Obligated balance, end of year ................................................................ 72.40 86.90 845 Outlays (gross), detail: Outlays from new current authority .............................. 354 288 373 3,166 3,247 3,421 ¥3,208 ¥3,161 ¥3,411 5 ................... ................... ¥29 ................... ................... 288 373 383 2,914 2,975 3,136 This appropriation provides for the examination of tax returns, both domestic and international, and the administrative and judicial settlement of taxpayer appeals of examination findings. It also provides for issuing technical rulings, monitoring employee pension plans, determining qualifications of organizations seeking tax-exempt status, examining tax returns of exempt organizations, enforcing statutes relating to detection and investigation of criminal violations of the internal revenue laws, collecting unpaid accounts, and securing unfiled tax returns and payments. This appropriation supports the Statistics of Income activity, which provides annual income, financial, and tax data from returns filed by individuals, corporation, and tax-exempt organizations. Likewise, it provides resources for market-based research to identify compliance issues, for conducting tests of treatments to address non-compliance, and for the implementation of successful treatments of taxpayer non-compliant behavior. Finally, this appropriation provides for legal counsel regarding legal interpretation of the law and representation in litigation. This request ensures IRS’s ability to provide equitable application and enforcement of the tax laws, to provide information and assistance to taxpayers to help them comply with the tax laws, to identify possible nonfilers for investigations, and to investigate violations of criminal statutes, including both tax and money laundering charges, that fall under the jurisdiction of the Internal Revenue Service. Criminal Investigation.—This activity provides for enforcement of criminal statutes relating to violations of Internal Revenue laws. It investigates cases of suspected intent to defraud, recommends prosecution as warranted, and assists in the preparation and trial of criminal tax cases and related financial investigations. It also includes the investigation and recommendation of prosecution of money laundering violations associated with narcotics organizations and other areas of fraud. The IRS serves as the Treasury Department’s primary receiver and processor of statutory filed Bank Secrecy Act and Title 26 Currency Reports and provides database accessibility to the law enforcement and tax administration communities. Examination.—This activity encourages voluntary compliance with the internal revenue laws through the determination of correct tax liability by the selective examination of tax returns, the correction of errors, and the explanation of these corrections to taxpayers. This activity also includes taxpayer education, which is designed to assist taxpayers in complying with their Federal Income Tax liabilities. The appeals portion of this activity provides staffing, training, and direct support to allow for an administrative review process that provides a channel for impartial case settlement prior to cases being docketed in a court of law. This includes the offices of the national director of appeals and the regional director of appeals. The international portion of this activity directs the full range of IRS enforcement and assistance programs related to U.S. taxpayers doing business or residing outside the United States as well as non-resident aliens with a U.S. tax obligation. It also provides technical tax training and administrative assistance to foreign governments; provides compliance 846 INTERNAL REVENUE SERVICE—Continued Federal Funds—Continued THE BUDGET FOR FISCAL YEAR 2000 42.0 91.0 TAX LAW ENFORCEMENT—Continued [INCLUDING RESCISSION]—Continued and taxpayer service support to Puerto Rico, the Virgin Islands and certain Pacific Island jurisdictions; and manages activities related to tax treaties between the United States and other governments. The operations research component of this activity develops and evaluates data on taxpayer filing characteristics based on returns as they are filed and conducts statistical and economic studies. Collection.—This activity collects unpaid tax accounts and secures delinquent returns; develops and implements programs to prevent tax accounts from becoming delinquent; assists taxpayers in resolving tax account problems; helps taxpayers in complying with tax laws; protects the Government’s interest in litigation proceedings; and takes appropriate enforcement actions when warranted. Employee Plans and Exempt Organizations.—This activity ensures compliance with tax laws by monitoring employee pension plans, exempt organizations, and tax-exempt bonds. It monitors employee benefits plans to ensure compliance with the Employee Retirement Income Security Act of 1974, as amended, and entities exempt from Federal Income Tax to ensure compliance with statutory requirements; issues private letter rulings, determination and opinion letters relating to employee plans, actuarial matters, private foundations and other exempt organizations, as well as other guidance of general applicability with respect to the above taxpayers; administers voluntary compliance correction programs to ensure plan benefits for participants are protected; examines returns of employee benefit plans and tax-exempt organizations, and examines tax-exempt bond issues, and conducts a Coordinated Examination Program for large exempt organizations. Statistics of Income.—This activity publishes Statistics of Income Reports on the operation of income tax law, as required by the Internal Revenue Code for the Congress and its committees; for administrative use by the Secretary of the Treasury and the Commissioner of Internal Revenue; and for the Federal benchmark statistical programs on income, wealth and finance. Chief Counsel.—This activity is the legal counsel to the Internal Revenue Service and provides the correct legal interpretation of the internal revenue laws; represents the Internal Revenue Service in litigation; provides all other legal support for the Internal Revenue Service; and performs these duties in a manner that enhances public confidence in the integrity, efficiency, and fairness of our nation’s tax system. 11.1 11.3 11.5 11.8 11.9 12.1 13.0 21.0 22.0 23.3 24.0 25.1 25.2 25.4 25.5 25.7 26.0 31.0 41.0 Direct obligations: Personnel compensation: Full-time permanent ............................................. Other than full-time permanent ........................... Other personnel compensation ............................. Special personal services payments .................... 1998 actual 2,207 39 72 13 Subtotal, direct obligations .................................. Reimbursable obligations .............................................. 3,105 61 3,184 63 3,356 65 99.9 Total new obligations ................................................ 3,166 3,247 3,421 1999 est. 2000 est. 2,265 43 77 13 2,349 38 81 13 Total personnel compensation ......................... 2,331 2,398 Civilian personnel benefits ....................................... 514 536 Benefits for former personnel ................................... 19 18 Travel and transportation of persons ....................... 85 90 Transportation of things ........................................... 5 3 Communications, utilities, and miscellaneous charges ................................................................. 3 4 Printing and reproduction ......................................... 1 1 Advisory and assistance services ............................. 4 10 Other services ............................................................ 73 72 Operation and maintenance of facilities .................. 3 1 Research and development contracts ....................... ................... 5 Operation and maintenance of equipment ............... 13 7 Supplies and materials ............................................. 18 25 Equipment ................................................................. 29 11 Grants, subsidies, and contributions ........................ ................... ................... 2,481 609 18 92 5 4 1 11 79 1 6 7 25 11 4 4 ................... ................... 3 3 2 Personnel Summary Identification code 20–0913–0–1–999 Direct: 1001 Total compensable workyears: Full-time equivalent employment ............................................................... Reimbursable: 2001 Total compensable workyears: Full-time equivalent employment ............................................................... 1998 actual 1999 est. 2000 est. 44,590 43,888 43,677 384 392 392 EARNED INCOME TAX CREDIT COMPLIANCE INITIATIVE For funding essential earned income tax credit compliance and error reduction initiatives pursuant to section 5702 of the Balanced Budget Act of 1997 (Public Law 105–33), ø$143,000,000¿ $144,000,000, of which not to exceed $10,000,000 may be used to reimburse the Social Security Administration for the costs of implementing section 1090 of the Taxpayer Relief Act of 1997. (Treasury Department Appropriations Act, 1999, as included in Public Law 105– 277, section 101(h).) Program and Financing (in millions of dollars) Identification code 20–0917–0–1–803 1998 actual 1999 est. 2000 est. 00.01 Obligations by program activity: Earned Income Tax Credit ............................................. 136 143 144 10.00 Total obligations ........................................................ 136 143 144 22.00 23.95 23.98 Budgetary resources available for obligation: New budget authority (gross) ........................................ Total new obligations .................................................... Unobligated balance expiring ........................................ 40.00 New budget authority (gross), detail: Appropriation .................................................................. 138 143 144 ¥136 ¥143 ¥144 ¥2 ................... ................... 138 143 144 Change in unpaid obligations: Unpaid obligations, start of year: Obligated balance, start of year .............................................................. ................... 73.10 Total new obligations .................................................... 136 73.20 Total outlays (gross) ...................................................... ¥110 74.40 Unpaid obligations, end of year: Obligated balance, end of year ................................................................ 25 25 143 ¥133 35 144 ¥144 35 35 Outlays (gross), detail: Outlays from new current authority .............................. 110 133 Outlays from current balances ...................................... ................... ................... 134 10 72.40 86.90 86.93 Object Classification (in millions of dollars) Identification code 20–0913–0–1–999 Insurance claims and indemnities ........................... Unvouchered .............................................................. 99.0 99.0 General and special funds—Continued 87.00 Total outlays (gross) ................................................. 110 133 144 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 138 110 143 133 144 144 This appropriation provides for expanded customer service and public outreach programs, strengthened enforcement activities, and enhanced research efforts to reduce overclaims and erroneous filings associated with the Earned Income Tax Credit (EITC). Expanded customer service includes dedicated, toll-free telephone assistance, increased community-based tax preparation sites and a coordinated marketing and educational effort (including paid advertising and direct mailings) to assist low income taxpayers in determining their eligibility for EITC. Improved compliance includes increased staff and systemic improvements in submission processing, examination and criminal investigation programs. In returns processing, new procedures include expanded use of math error authority and INTERNAL REVENUE SERVICE—Continued Federal Funds—Continued DEPARTMENT OF THE TREASURY the identification of EITC-based refund claims involving invalid or duplicate primary, secondary and dependent tax identification numbers (TINs). Increased examination coverage, prior to issuance of refunds, reduces overpayments and encourages compliance in subsequent filing periods; in addition, post-refund correspondence audits by service center staff aid in the recovery of erroneous refunds. Criminal investigation activities target individuals and practitioners involved in fraudulent refund schemes and generate referrals of suspicious returns for follow-up examination. Examination staff, assigned to district offices, audit return preparers and may apply penalties for non-compliance with ‘‘due diligence requirements.’’ Enhanced research activities and projects focus on EITC claimant characteristics and patterns of non-compliance and are designed to improve education and outreach products, strengthen IRS abuse detection capabilities and measure the effects of Servicewide programs on compliance levels for the EITC-eligible taxpayer population. This appropriation also funds the development of specialized research databases and masterfile updates, reimbursements to the Social Security Administration (SSA) for enhancements to the SSA numbering systems and cooperative efforts with State vital statistics offices. Object Classification (in millions of dollars) 1998 actual Identification code 20–0917–0–1–803 11.1 11.3 11.5 11.9 12.1 21.0 23.3 24.0 25.1 25.2 25.4 25.7 26.0 31.0 99.9 Personnel compensation: Full-time permanent .................................................. Other than full-time permanent ............................... Other personnel compensation .................................. 40 38 6 Total personnel compensation .............................. 84 Civilian personnel benefits ............................................ 20 Travel and transportation of persons ............................ 1 Communications, utilities, and miscellaneous charges 4 Printing and reproduction .............................................. 1 Advisory and assistance services .................................. 1 Other services ................................................................ 9 Operation and maintenance of facilities ...................... ................... Operation and maintenance of equipment ................... 2 Supplies and materials ................................................. 1 Equipment ...................................................................... 13 Total new obligations ................................................ 136 1999 est. 48 22 4 2000 est. 49 22 4 74 17 3 9 5 1 21 1 4 1 7 75 17 3 9 5 1 21 1 4 1 7 143 144 1001 1998 actual Total compensable workyears: Full-time equivalent employment ............................................................... 2,358 1999 est. 1,972 2000 est. 2,095 INFORMATION SYSTEMS For necessary expenses of the Internal Revenue Service for information systems and telecommunications support, including developmental information systems and operational information systems; the hire of passenger motor vehicles (31 U.S.C. 1343(b)); and services as authorized by 5 U.S.C. 3109, at such rates as may be determined by the Commissioner, ø$1,265,456,000, which shall remain available until September 30, 2000, and of which $103,000,000 shall be available only for improvements to customer service¿ $1,445,401,000. (Treasury Department Appropriations Act, 1999, as included in Public Law 105–277, section 101(h).) Program and Financing (in millions of dollars) Identification code 20–0919–0–1–803 Obligations by program activity: Direct program: 00.01 Operational Information Systems .............................. 00.02 Year 2000 .................................................................. 00.03 Information Systems Investments ............................. 09.01 Reimbursable program .................................................. Total new obligations ................................................ Budgetary resources available for obligation: Unobligated balance available, start of year ............... New budget authority (gross) ........................................ Resources available from recoveries of prior year obligations ....................................................................... 22.22 Unobligated balance transferred from other accounts 21.40 22.00 22.10 23.90 23.95 24.40 Total budgetary resources available for obligation Total new obligations .................................................... Unobligated balance available, end of year ................. 1,561 1,784 1,461 *151 1,375 35 ................... 1,748 1,461 6 ................... ................... *64 ................... ................... 1,596 1,783 1,461 ¥1,561 ¥1,784 ¥1,461 35 ................... ................... New budget authority (gross), detail: Current: 40.00 Appropriation ............................................................. 1,272 41.00 Transferred to other accounts ................................... ................... 42.00 Transferred from other accounts .............................. 20 1,265 1,455 ¥6 ................... 483 ................... 43.00 1,742 60.25 68.00 70.00 Appropriation (total) ............................................. Permanent: Appropriation (special fund, indefinite) .................... Spending authority from offsetting collections: Offsetting collections (cash) ..................................... 1,292 6 6 6 Total new budget authority (gross) .......................... 1,375 1,748 1,461 Change in unpaid obligations: Unpaid obligations, start of year: Obligated balance, start of year .............................................................. 73.10 Total new obligations .................................................... 73.20 Total outlays (gross) ...................................................... 73.40 Adjustments in expired accounts .................................. 73.45 Adjustments in unexpired accounts .............................. 74.40 Unpaid obligations, end of year: Obligated balance, end of year ................................................................ 1,455 77 ................... ................... 72.40 545 709 747 1,561 1,784 1,461 ¥1,369 ¥1,746 ¥1,400 ¥23 ................... ................... ¥6 ................... ................... 709 747 808 86.90 86.93 86.97 Outlays (gross), detail: Outlays from new current authority .............................. Outlays from current balances ...................................... Outlays from new permanent authority ......................... 935 351 83 1,292 449 6 946 447 6 87.00 Total outlays (gross) ................................................. 1,369 1,746 1,400 Offsets: Against gross budget authority and outlays: 88.00 Offsetting collections (cash) from: Federal sources ¥6 ¥6 ¥6 Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 1,369 1,363 1,742 1,740 1,455 1,394 89.00 90.00 * Under Review. Personnel Summary Identification code 20–0917–0–1–803 10.00 847 1998 actual 1,080 446 29 6 1999 est. 1,202 358 218 6 2000 est. 1,139 250 66 6 This appropriation provides for Servicewide information systems operations and maintenance, Year 2000 (Y2K) conversion, and investments to enhance current operating systems or develop new systems. It provides the resources to manage, maintain, and operate the information systems supporting Federal tax administration. The Service’s business activities rely on these information systems to process tax and related documents, to account for tax revenues collected, to send out bills for taxes owed, and to issue refunds. The appropriation includes staffing, telecommunications, and related support to convert and ensure Y2K compliance of the programming code operating IRS tax administration systems. Additionally, hardware and software (including commercialoff-the-shelf), and contractual services to design, develop, and deploy new systems and to enhance existing systems are funded in this appropriation. Operations and Maintenance.—This activity provides the salaries, benefits, and related costs to manage, maintain and operate the information systems that support tax administration. The Service’s business activities rely on these information systems to process tax and information returns, account for tax revenues collected, send bills for taxes owed, issue refunds, assist in the selection of tax returns for audit, and provide telecommunications services for all business activities including the public’s toll free access to tax information. These systems are located in a variety of sites including the Mar- 848 INTERNAL REVENUE SERVICE—Continued Federal Funds—Continued THE BUDGET FOR FISCAL YEAR 2000 General and special funds—Continued INFORMATION SYSTEMS—Continued tinsburg Tennessee, and Detroit Computing Centers, and in regional and district offices and service centers. The staffing in this activity is used to maintain the millions of lines of programming code running the system; and to operate and administer the Service’s hardware infrastructure of mainframes, minicomputers, personal computers and networks. Pursuant to Public Law 105–206, information systems associated with the Inspection activity were transferred to the Treasury Inspector General for Tax Administration on January 19, 1999. Year 2000.—This activity provides the salaries, benefits, and related costs associated with the Y2K conversion of the Service’s Information Systems, which also includes funding for Mainframe Consolidation and the Integrated Submission and Remittance Processing System. Investments.—This activity provides for salaries and benefits, hardware, software and contractual services for investments in new systems and major enhancements over $500 thousand to the operating systems for the Operations and Maintenance activity. It also includes activities that focus on developing and enhancing systems that are critical to the Modernization Blueprint, including the architecture, engineering, and infrastructure activities. Identification code 20–0919–0–1–803 11.1 11.3 11.5 11.9 12.1 21.0 22.0 23.3 Direct obligations: Personnel compensation: Full-time permanent ............................................. Other than full-time permanent ........................... Other personnel compensation ............................. Program and Financing (in millions of dollars) Identification code 20–0921–0–1–803 1999 est. 371 509 409 5 ................... ................... 23 15 13 399 524 84 119 19 28 1 ................... 24.0 25.1 25.2 25.4 25.6 25.7 26.0 31.0 422 109 21 2 99.0 99.0 Subtotal, direct obligations .................................. Reimbursable obligations .............................................. 1,555 6 1,778 6 1,455 6 99.9 Total new obligations ................................................ 1,561 1,784 1,461 218 226 224 1 2 2 21 5 4 360 415 296 15 5 7 1 ................... ................... 66 139 155 13 20 18 357 295 195 Direct: Total compensable workyears: Full-time equivalent employment ............................................................... Reimbursable: 2001 Total compensable workyears: Full-time equivalent employment ............................................................... 2000 est. 00.01 Obligations by program activity: Information Technology Investments ............................. ................... 295 211 Total new obligations ................................................ ................... 295 211 21.40 22.00 Budgetary resources available for obligation: Unobligated balance available, start of year ............... ................... New budget authority (gross) ........................................ 295 295 211 211 ................... 23.90 23.95 24.40 Total budgetary resources available for obligation 295 Total new obligations .................................................... ................... Unobligated balance available, end of year ................. 295 506 211 ¥295 ¥211 211 ................... 40.00 40.35 New budget authority (gross), detail: Appropriation .................................................................. Appropriation rescinded ................................................. 43.00 Appropriation (total) .................................................. Change in unpaid obligations: Unpaid obligations, start of year: Obligated balance, start of year .............................................................. 73.10 Total new obligations .................................................... 73.20 Total outlays (gross) ...................................................... 74.40 Unpaid obligations, end of year: Obligated balance, end of year ................................................................ 1999 est. 2000 est. 1001 7,234 8,184 7,399 33 34 34 INFORMATION TECHNOLOGY INVESTMENTS øFor necessary expenses of the Internal Revenue Service, $211,000,000, to remain available until September 30, 2002, for the capital asset acquisition of information technology systems, including management and related contractual costs of such acquisition, and including contractual costs associated with operations authorized by 5 U.S.C. 3109: Provided, That none of these funds is available for obligation until September 30, 1999: Provided further, That none of these funds shall be obligated until the Internal Revenue Service 325 211 ................... ¥30 ................... ................... 295 211 ................... 72.40 ................... ................... ................... 295 ................... ¥74 221 211 ¥141 ................... 221 291 86.93 Outlays (gross), detail: Outlays from current balances ...................................... ................... 74 141 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ 295 Outlays ........................................................................... ................... Personnel Summary 1998 actual 1999 est. 2000 est. Total personnel compensation ......................... Civilian personnel benefits ....................................... Travel and transportation of persons ....................... Transportation of things ........................................... Communications, utilities, and miscellaneous charges ................................................................. Printing and reproduction ......................................... Advisory and assistance services ............................. Other services ............................................................ Operation and maintenance of facilities .................. Medical care .............................................................. Operation and maintenance of equipment ............... Supplies and materials ............................................. Equipment ................................................................. Identification code 20–0919–0–1–803 1998 actual 10.00 Object Classification (in millions of dollars) 1998 actual and the Department of the Treasury submit to Congress for approval, a plan for expenditure that: (1) implements the Internal Revenue Service’s Modernization Blueprint submitted to Congress on May 15, 1997; (2) meets the information systems investment guidelines established by the Office of Management and Budget and in the fiscal year 1998 budget; (3) is reviewed and approved by the Office of Management and Budget, the Department of the Treasury’s IRS Management Board, and is reviewed by the General Accounting Office; (4) meets the requirements of the May 15, 1997 Internal Revenue Service’s Systems Life Cycle program; and (5) is in compliance with acquisition rules, requirements, guidelines, and systems acquisition management practices of the Federal Government.¿ For necessary expenses of the Internal Revenue Service, $325,000,000, to become available on October 1, 2000, and remain available until expended, for the capital asset acquisition of information technology systems, including management and services as authorized by 5 U.S.C. 3109: Provided, That none of these funds shall be obligated until ten days after a spending plan for these funds has been submitted to the Office of Management and Budget and the Internal Revenue Service Oversight Board, established by section 1101 of P.L. 105–206, for review. (Treasury Department Appropriations Act, 1999, as included in Public Law 105–277, section 101(h).) 211 ................... 74 141 This appropriation provides for funding of the PRIME Systems Integration Services Contractor to build the information technology described in the IRS Modernization Blueprint of May 15, 1997. The PRIME contract was awarded in December, 1998. The IRS is partnering with the private sector to make technology investments in its primary business lines: customer service, compliance; electronic commerce; submission processing; corporate systems; and financial reporting. These investments are predicated on a systems architecture that integrates functional requirements with infrastructure and data security; a project sequencing plan that details the logic of systems development roll out and phase out of legacy systems; and business cases that incorporate known outcomes of reengineering, electronic commerce and redesign of work processes. INTERNAL REVENUE SERVICE—Continued Federal Funds—Continued DEPARTMENT OF THE TREASURY 849 60.05 New budget authority (gross), detail: Appropriation (indefinite) ............................................... ................... ................... ¥2 73.10 73.20 Change in unpaid obligations: Total new obligations .................................................... ................... ................... Total outlays (gross) ...................................................... ................... ................... ¥2 2 86.97 Outlays (gross), detail: Outlays from new permanent authority ......................... ................... ................... ¥2 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ ................... ................... Outlays ........................................................................... ................... ................... ¥2 ¥2 Object Classification (in millions of dollars) 1998 actual Identification code 20–0921–0–1–803 25.1 31.0 Advisory and assistance services .................................. ................... Equipment ...................................................................... ................... 99.9 1999 est. Total new obligations ................................................ ................... 2000 est. 10 ................... 285 211 295 211 PAYMENT WHERE EARNED INCOME CREDIT EXCEEDS LIABILITY TAX FOR Program and Financing (in millions of dollars) 1998 actual Identification code 20–0906–0–1–609 1999 est. 2000 est. 10.00 Obligations by program activity: Total obligations (object class 44.0) ............................ 23,239 26,273 26,880 22.00 23.95 Budgetary resources available for obligation: New budget authority (gross) ........................................ Total new obligations .................................................... 23,239 ¥23,239 26,273 ¥26,273 26,880 ¥26,880 60.05 New budget authority (gross), detail: Appropriation (indefinite) ............................................... 23,239 26,273 Savings shown result from a legislative proposal to require that a foster child, for purposes of claiming the EITC, meet a specified relationship test. 26,880 PAYMENT WHERE CHILD CREDIT EXCEEDS LIABILITY FOR TAX Program and Financing (in millions of dollars) 1998 actual Identification code 20–0922–0–1–999 1999 est. 2000 est. 10.00 26,273 ¥26,273 26,880 ¥26,880 Outlays (gross), detail: Outlays from new permanent authority ......................... 23,239 26,273 528 22.00 23.95 Budgetary resources available for obligation: New budget authority (gross) ........................................ ................... Total new obligations .................................................... ................... 415 ¥415 528 ¥528 New budget authority (gross), detail: Appropriation (indefinite) ............................................... ................... 415 528 73.10 73.20 Change in unpaid obligations: Total new obligations .................................................... ................... Total outlays (gross) ...................................................... ................... 415 ¥415 528 ¥528 86.97 23,239 ¥23,239 415 60.05 Change in unpaid obligations: 73.10 Total new obligations .................................................... 73.20 Total outlays (gross) ...................................................... Obligations by program activity: Total obligations (object class 41.0) ............................ ................... Outlays (gross), detail: Outlays from new permanent authority ......................... ................... 415 528 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ ................... Outlays ........................................................................... ................... 415 415 528 528 26,880 86.97 Net budget authority and outlays: 89.00 Budget authority ............................................................ 90.00 Outlays ........................................................................... 23,239 23,239 26,273 26,273 26,880 26,880 Summary of Budget Authority and Outlays (in millions of dollars) Enacted/requested: 1998 actual 1999 est. Budget Authority ..................................................................... 23,239 26,273 Outlays .................................................................................... 23,239 26,273 Legislative proposal, subject to PAYGO: Budget Authority ..................................................................... .................... .................... Outlays .................................................................................... .................... .................... Total: Budget Authority ..................................................................... Outlays .................................................................................... 2000 est. 26,880 26,880 –2 –2 Summary of Budget Authority and Outlays (in millions of dollars) 23,239 23,239 26,273 26,273 26,878 26,878 As provided by law, there will be instances wherein the earned income tax credit will exceed the amount of tax liability owed through the individual income tax system, resulting in an additional payment to the tax filer. The Earned Income Credit was originally authorized by the Tax Reduction Act of 1975 (Public Law 94–12) and made permanent by the Revenue Adjustment Act of 1978 (Public Law 95–600). The Tax Reform Act of 1986 and the Omnibus Budget Reconciliation Acts of 1990 and 1993 have increased the credit amount and expanded the eligibility for earned income credit. PAYMENT WHERE EARNED INCOME CREDIT EXCEEDS LIABILITY TAX FOR (Legislative proposal, subject to PAYGO) Enacted/requested: Budget Authority ..................................................................... Outlays .................................................................................... Legislative proposal, subject to PAYGO: Budget Authority ..................................................................... Outlays .................................................................................... 10.00 1998 actual 1999 est. 2000 est. 415 415 528 528 .................... .................... .................... .................... 6 6 Total: Budget Authority ..................................................................... .................... Outlays .................................................................................... .................... 415 415 534 534 As provided by law, there will be instances wherein the child credit will exceed the amount of tax liability owed through the individual income tax system, resulting in an additional payment to the tax filer. The child credit was originally authorized by the Taxpayer Relief Act of 1997 (Public Law 105–34). PAYMENT WHERE CHILD CREDIT EXCEEDS LIABILITY Program and Financing (in millions of dollars) Identification code 20–0906–4–1–609 1998 actual .................... .................... FOR TAX (Legislative proposal, subject to PAYGO) 1999 est. Obligations by program activity: Total obligations (object class 44.0) ............................ ................... ................... Budgetary resources available for obligation: 22.00 New budget authority (gross) ........................................ ................... ................... 23.95 Total new obligations .................................................... ................... ................... Program and Financing (in millions of dollars) 2000 est. Identification code 20–0922–4–1–999 1998 actual 1999 est. 2000 est. ¥2 10.00 Obligations by program activity: Total obligations (object class 41.0) ............................ ................... ................... 6 22.00 Budgetary resources available for obligation: New budget authority (gross) ........................................ ................... ................... 6 ¥2 2 850 INTERNAL REVENUE SERVICE—Continued Federal Funds—Continued THE BUDGET FOR FISCAL YEAR 2000 General and special funds—Continued Program and Financing (in millions of dollars) PAYMENT WHERE CHILD CREDIT EXCEEDS LIABILITY Continued FOR TAX— Identification code 20–5433–0–2–803 Identification code 20–0922–4–1–999 1999 est. 1999 est. 2000 est. 10.00 Program and Financing (in millions of dollars)—Continued 1998 actual 1998 actual Obligations by program activity: Total obligations (object class 91.0) ............................ 6 6 6 2000 est. 23.95 Total new obligations .................................................... ................... ................... ¥6 22.00 23.95 Budgetary resources available for obligation: New budget authority (gross) ........................................ Total new obligations .................................................... 6 ¥6 6 ¥6 6 ¥6 60.05 New budget authority (gross), detail: Appropriation (indefinite) ............................................... ................... ................... 6 60.25 New budget authority (gross), detail: Appropriation (special fund, indefinite) ........................ 6 6 6 73.10 73.20 Change in unpaid obligations: Total new obligations .................................................... ................... ................... Total outlays (gross) ...................................................... ................... ................... 6 ¥6 73.10 73.20 Change in unpaid obligations: Total new obligations .................................................... Total outlays (gross) ...................................................... 6 ¥6 6 ¥6 6 ¥6 86.97 Outlays (gross), detail: Outlays from new permanent authority ......................... ................... ................... 6 86.97 Outlays (gross), detail: Outlays from new permanent authority ......................... 6 6 6 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ ................... ................... Outlays ........................................................................... ................... ................... 6 6 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 6 6 6 6 6 6 This schedule reflects the effects of the proposed long-term care tax credit. REFUNDING INTERNAL REVENUE COLLECTIONS, INTEREST Program and Financing (in millions of dollars) 1998 actual Identification code 20–0904–0–1–908 1999 est. 2000 est. 10.00 Obligations by program activity: Total obligations (object class 43.0) ............................ 2,599 2,904 3,036 22.00 23.95 Budgetary resources available for obligation: New budget authority (gross) ........................................ Total new obligations .................................................... 2,599 ¥2,599 2,904 ¥2,904 As provided by law (26 U.S.C. 7623), the Treasury Secretary may make payments to individuals resulting from information given that leads to the collection of Internal Revenue taxes. The Taxpayer Bill of Rights of 1996 (Public Law 104–168) provides for payments of such sums to individuals from the proceeds of amounts (other than interest) collected by reason of the information provided, and any amount collected shall be available for such payments. This information must lead to the detection of underpayments of taxes, or detection and bringing to trial and punishment persons guilty of violating the internal revenue laws (in cases where such expenses are not otherwise provided for by law). 3,036 ¥3,036 Public enterprise funds: New budget authority (gross), detail: 60.05 Appropriation (indefinite) ............................................... 2,599 2,904 FEDERAL TAX LIEN REVOLVING FUND 3,036 Program and Financing (in millions of dollars) Change in unpaid obligations: 73.10 Total new obligations .................................................... 73.20 Total outlays (gross) ...................................................... 2,599 ¥2,599 2,904 ¥2,904 3,036 ¥3,036 Identification code 20–4413–0–3–803 10.00 Outlays (gross), detail: 86.97 Outlays from new permanent authority ......................... 2,599 Net budget authority and outlays: 89.00 Budget authority ............................................................ 90.00 Outlays ........................................................................... 2,599 2,599 2,904 2,904 2,904 Obligations by program activity: Total obligations (object class 32.0) ............................ 1998 actual 1999 est. 2000 est. 10 10 10 3 10 4 10 3 10 3,036 3,036 3,036 Under certain circumstances, as provided in 26 U.S.C. 6611, interest is paid on Internal Revenue collections that must be refunded. The Tax Equity and Fiscal Responsibility Act of 1982 (Public Law 97–248) provides for daily compounding of interest. Under the Tax Reform Act of 1986 (Public Law 99–514), interest paid on Internal Revenue collections will equal the Federal short-term rate plus two percentage points, such rate to be adjusted quarterly. INFORMANT PAYMENTS 21.40 22.00 22.10 Budgetary resources available for obligation: Unobligated balance available, start of year ............... New budget authority (gross) ........................................ Resources available from recoveries of prior year obligations ....................................................................... 1 ................... ................... 23.90 23.95 24.40 Total budgetary resources available for obligation Total new obligations .................................................... Unobligated balance available, end of year ................. 14 ¥10 4 14 ¥10 3 13 ¥10 3 68.00 New budget authority (gross), detail: Spending authority from offsetting collections (gross): Offsetting collections (cash) ..................................... 10 10 10 Change in unpaid obligations: Unpaid obligations, start of year: Obligated balance, start of year .............................................................. 73.10 Total new obligations .................................................... 73.20 Total outlays (gross) ...................................................... 73.45 Adjustments in unexpired accounts .............................. 72.40 3 ................... ................... 10 10 10 ¥10 ¥10 ¥10 ¥1 ................... ................... Unavailable Collections (in millions of dollars) Identification code 20–5433–0–2–803 1998 actual 1999 est. 2000 est. Balance, start of year: 01.99 Balance, start of year .................................................... ................... ................... ................... Receipts: 02.01 Underpayment and fraud collection .............................. 6 6 6 Appropriation: 05.01 Informant payments ....................................................... ¥6 ¥6 ¥6 07.99 Total balance, end of year ............................................ ................... ................... ................... Outlays (gross), detail: Outlays from new permanent authority ......................... 10 10 10 Offsets: Against gross budget authority and outlays: 88.40 Offsetting collections (cash) from: Non-Federal sources .................................................................. ¥10 ¥10 ¥10 86.97 89.00 Net budget authority and outlays: Budget authority ............................................................ ................... ................... ................... UNITED STATES SECRET SERVICE Federal Funds DEPARTMENT OF THE TREASURY 90.00 Outlays ........................................................................... ¥1 ................... ................... This revolving fund was established pursuant to section 112(a) of the Federal Tax Lien Act of 1966, to serve as the source of financing the redemption of real property by the United States. During the process of collecting unpaid taxes, the government places a tax lien on real estate in order to protect the government’s interest. Situations arise where property of this nature is collateral for other indebtedness and the tax lien is subordinate to the original indebtedness. In this circumstance, it is often to the government’s interest to purchase the property during the foreclosure sale. The advantage arises when the property is worth substantially more than the first lienholder’s equity but is being sold for an amount that barely covers that equity, thereby leaving no proceeds to apply against delinquent taxes. Under these circumstances, if the Government buys the property and subsequently puts it up for sale under more advantageous conditions, it is possible to realize sufficient profit on the transaction to fully or partially collect the amount of taxes due. The revolving fund is reimbursed from the proceeds of the sale in an amount equal to the amount expended from the fund for the redemption. The balance of the proceeds are applied against the amount of the tax, interest, penalties, and additions thereto, and for the costs of sale. The remainder, if any, would revert to the parties legally entitled to it. ADMINISTRATIVE PROVISIONS—INTERNAL REVENUE SERVICE SEC. 101. Not to exceed 5 percent of any appropriation made available in this Act to the Internal Revenue Service may be transferred to any other Internal Revenue Service appropriation upon øthe advance approval of¿ notification to the House and Senate Committees on Appropriations. SEC. 102. The Internal Revenue Service shall maintain a training program to ensure that Internal Revenue Service employees are trained in taxpayers’ rights, in dealing courteously with the taxpayers, and in cross-cultural relations. øSEC. 103. The funds provided in this Act for the Internal Revenue Service shall be used to provide, as a minimum, the fiscal year 1995 level of service, staffing, and funding for Taxpayer Services.¿ øSEC. 104. None of the funds appropriated by this title shall be used in connection with the collection of any underpayment of any tax imposed by the Internal Revenue Code of 1986 unless the conduct of officers and employees of the Internal Revenue Service in connection with such collection, including any private sector employees under contract to the Internal Revenue Service, complies with subsection (a) of section 805 (relating to communications in connection with debt collection), and section 806 (relating to harassment or abuse), of the Fair Debt Collection Practices Act (15 U.S.C. 1692).¿ SEC. ø105¿ 103. The Internal Revenue Service shall institute and enforce policies and procedures which will safeguard the confidentiality of taxpayer information. øSEC. 106. Funds made available by this or any other Act to the Internal Revenue Service shall be available for improved facilities and increased manpower to provide sufficient and effective 1–800 help line for taxpayers. The Commissioner shall continue to make the improvement of the Internal Revenue Service 1–800 help line service a priority and allocate resources necessary to increase phone lines and staff to improve the Internal Revenue Service 1–800 help line service.¿ øSEC. 107. Notwithstanding any other provision of law, no reorganization of the field office structure of the Internal Revenue Service Criminal Investigation Division will result in a reduction of criminal investigators in Wisconsin and South Dakota from the 1996 level.¿ (Treasury Department Appropriations Act, 1999, as included in Public Law 105–277, section 101(h).) 851 UNITED STATES SECRET SERVICE Federal Funds General and special funds: SALARIES AND EXPENSES For necessary expenses of the United States Secret Service, including purchase of not to exceed ø739¿ 777 vehicles for police-type use, of which ø675¿ 739 shall be for replacement only, and hire of passenger motor vehicles; hire of aircraft; training and assistance requested by State and local governments, which may be provided without reimbursement; services of expert witnesses at such rates as may be determined by the Director; rental of buildings in the District of Columbia, and fencing, lighting, guard booths, and other facilities on private or other property not in Government ownership or control, as may be necessary to perform protective functions; for payment of per diem and/or subsistence allowances to employees where a protective assignment during the actual day or days of the visit of a protectee require an employee to work 16 hours per day or to remain overnight at his or her post of duty; the conducting of and participating in firearms matches; presentation of awards; for travel of Secret Service employees on protective missions without regard to the limitations on such expenditures in this or any other Act øif approval is obtained in advance from the Committees on Appropriations¿; for research and development; for making grants to conduct behavioral research in support of protective research and operations; not to exceed $20,000 for official reception and representation expenses; not to exceed $50,000 to provide technical assistance and equipment to foreign law enforcement organizations in counterfeit investigations; for payment in advance for commercial accommodations as may be necessary to perform protective functions; and for uniforms without regard to the general purchase price limitation for the current fiscal year, ø$600,302,000: Provided, That $18,000,000 provided for protective travel shall remain available until September 30, 2000: Provided further, That of the amount provided, $5,000,000 shall not be available for obligation until September 30, 1999¿ $661,312,000. (Treasury Department Appropriations Act, 1999, as included in Public Law 105–277, section 101(h).) øFor an additional amount for ‘‘Salaries and Expenses’’, $80,808,000, to remain available until expended: Provided, That the entire amount is designated by the Congress as an emergency requirement pursuant to section 251(b)(2)(A) of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended.¿ (Omnibus Consolidated and Emergency Supplemental Appropriations Act, 1999, Division B, Title II, chapter 7.) Program and Financing (in millions of dollars) Identification code 20–1408–0–1–751 1998 actual 1999 est. 2000 est. Obligations by program activity: Direct program: 00.01 Protection, investigations, and uniformed activities 00.02 Other security programs ............................................ 09.01 Reimbursable program .................................................. 566 1 28 603 661 84 ................... 19 19 10.00 Total new obligations ................................................ 595 706 21.40 22.00 22.10 Budgetary resources available for obligation: Unobligated balance available, start of year ............... New budget authority (gross) ........................................ Resources available from recoveries of prior year obligations ....................................................................... 3 595 3 ................... 703 680 23.90 23.95 23.98 24.40 Total budgetary resources available for obligation Total new obligations .................................................... Unobligated balance expiring ........................................ Unobligated balance available, end of year ................. 680 1 ................... ................... 599 706 680 ¥595 ¥706 ¥680 ¥1 ................... ................... 3 ................... ................... New budget authority (gross), detail: Current: 40.00 Appropriation ............................................................. 42.00 Transferred from other accounts .............................. 564 3 681 661 3 ................... 43.00 567 684 661 5 19 19 68.00 Appropriation (total) ............................................. Permanent: Spending authority from offsetting collections: Offsetting collections (cash) ................................ 852 UNITED STATES SECRET SERVICE—Continued Federal Funds—Continued THE BUDGET FOR FISCAL YEAR 2000 General and special funds—Continued SALARIES AND EXPENSES—Continued Program and Financing (in millions of dollars)—Continued Identification code 20–1408–0–1–751 1998 actual 1999 est. 2000 est. 68.10 From Federal sources: Change in receivables and unpaid, unfilled orders ............................. 68.90 Spending authority from offsetting collections (total) ........................................................... 28 19 19 Total new budget authority (gross) .......................... 595 703 680 70.00 Change in unpaid obligations: Unpaid obligations, start of year: Obligated balance, start of year .............................................................. 73.10 Total new obligations .................................................... 73.20 Total outlays (gross) ...................................................... 73.40 Adjustments in expired accounts .................................. 73.45 Adjustments in unexpired accounts .............................. Unpaid obligations, end of year: 74.40 Obligated balance, end of year ................................ 74.95 From Federal sources: Receivables and unpaid, unfilled orders ........................................................... 23 ................... ................... 72.40 74.99 64 70 139 595 706 680 ¥562 ¥637 ¥682 ¥3 ................... ................... ¥1 ................... ................... 70 139 137 23 ................... ................... Total unpaid obligations, end of year .................. 93 139 137 Outlays (gross), detail: 86.90 Outlays from new current authority .............................. 86.93 Outlays from current balances ...................................... 86.97 Outlays from new permanent authority ......................... 507 50 5 616 2 19 595 68 19 87.00 562 637 682 Total outlays (gross) ................................................. Offsets: Against gross budget authority and outlays: 88.00 Offsetting collections (cash) from: Federal sources 88.95 From Federal sources: Change in receivables and unpaid, unfilled orders .............................................. Net budget authority and outlays: 89.00 Budget authority ............................................................ 90.00 Outlays ........................................................................... ¥5 ¥19 ¥19 ¥23 ................... ................... 567 557 684 618 661 663 The Secret Service is responsible for the security of the President, the Vice President and other dignitaries and designated individuals; for enforcement of laws relating to obligations and securities of the United States and financial crimes such as financial institution fraud and other fraud; and for protection of the White House and other buildings within Washington, DC. Investigations, protection, and uniformed activities.—The Service must provide for the protection of the President of the United States, immediate family members, the Presidentelect, the Vice President, or other officer next in the order of succession to the Office of the President, and the Vice President-elect, and the members of their immediate families unless the members decline such protection; protection of the person of a visiting head and accompanying spouse of a foreign state or foreign government and, at the direction of the President, other distinguished foreign visitors to the United States and official representatives of the United States performing special missions abroad; the protection of former Presidents, their spouses and minor children, unless such protection is declined. The Service is also responsible for investigation of counterfeiting of currency, and securities; forgery and altering of Government checks and bonds; thefts and frauds relating to Treasury electronic funds transfers; financial access device fraud, telecommunications fraud, computer and telemarketing fraud; fraud relative to federally insured financial institutions; and other criminal and noncriminal cases. The Secret Service Uniformed Division protects the Executive Residence and grounds in the District of Columbia; any building in which White House offices are located; the President and members of his immediate family; the official resi- dence and grounds of the Vice-President in the District of Columbia; the Vice President and members of his immediate family; foreign diplomatic missions located in the Washington metropolitan area; the Treasury Building, its Annex and grounds, and such other areas as the President may direct on a case-by-case basis. Presidential candidate protective activities.—The Secret Service is authorized to protect major Presidential and VicePresidential candidates, as determined by the Secretary of the Treasury after consultation with an advisory committee. In addition, the Service is authorized to protect the spouses of major Presidential and Vice-Presidential candidates; however, such protection may not commence more than 120 days prior to the general Presidential election. PERFORMANCE INDICATORS 1998 actual Cases Closed—The total number of cases worked and closed, excluding protective intelligence, protective surveys, and administratively closed cases ............. Counterfeit Notes Passed—Value of counterfeit notes passed expressed in dollars ..................................... Permanent Protection (Protection is measured in numbers of protectee stops. A stop is generally considered a city visited by a protectee.) .......................... Foreign Dignitaries Protection ....................................... Candidate/Nominee Protection ....................................... 1999 est. 2000 est. 27,429 28,000 28,000 $43,139,670 $45,000,000 $45,000,000 3,542 1,589 ...................... 3,600 1,400 ...................... 3,500 1,400 1,000 Object Classification (in millions of dollars) 1998 actual Identification code 20–1408–0–1–751 11.1 11.3 11.5 11.9 12.1 21.0 22.0 23.1 23.2 23.3 24.0 25.2 26.0 31.0 32.0 41.0 Direct obligations: Personnel compensation: Full-time permanent ............................................. Other than full-time permanent ........................... Other personnel compensation ............................. 1999 est. 2000 est. 213 28 73 248 24 80 270 24 73 Total personnel compensation ......................... 314 Civilian personnel benefits ....................................... 83 Travel and transportation of persons ....................... 47 Transportation of things ........................................... 3 Rental payments to GSA ........................................... 34 Rental payments to others ........................................ 1 Communications, utilities, and miscellaneous charges ................................................................. 12 Printing and reproduction ......................................... 1 Other services ............................................................ 40 Supplies and materials ............................................. 7 Equipment ................................................................. 14 Land and structures .................................................. 11 Grants, subsidies, and contributions ........................ ................... 352 101 62 4 39 1 367 109 51 3 44 1 10 10 1 1 42 40 9 8 57 26 8 1 1 ................... 99.0 99.0 Subtotal, direct obligations .................................. Reimbursable obligations .............................................. 567 28 687 19 661 19 99.9 Total new obligations ................................................ 595 706 680 Personnel Summary Identification code 20–1408–0–1–751 1001 Total compensable workyears: Full-time equivalent employment ............................................................... 1998 actual 1999 est. 4,758 ACQUISITION, CONSTRUCTION, IMPROVEMENTS, EXPENSES 2000 est. 5,146 AND 5,323 RELATED For necessary expenses of construction, repair, alteration, and improvement of facilities, ø$8,068,000¿ $4,923,000, to remain available until expended. (Department of the Treasury Appropriations Act, 1999, as included in Public Law 105–277, section 101(h).) Program and Financing (in millions of dollars) Identification code 20–1409–0–1–751 10.00 Obligations by program activity: Total new obligations .................................................... 1998 actual 34 1999 est. 26 2000 est. 5 COMPTROLLER OF THE CURRENCY Trust Funds DEPARTMENT OF THE TREASURY 21.40 22.00 Budgetary resources available for obligation: Unobligated balance available, start of year ............... New budget authority (gross) ........................................ 23.90 23.95 24.40 Total budgetary resources available for obligation Total new obligations .................................................... Unobligated balance available, end of year ................. 40.00 New budget authority (gross), detail: Appropriation .................................................................. Change in unpaid obligations: 72.40 Unpaid obligations, start of year: Obligated balance, start of year .............................................................. 73.10 Total new obligations .................................................... 73.20 Total outlays (gross) ...................................................... 74.40 Unpaid obligations, end of year: Obligated balance, end of year ................................................................ 43 9 17 ................... 8 5 52 25 5 ¥34 ¥26 ¥5 17 ................... ................... 853 for members of the Secret Service Uniformed Division and such members of the U.S. Secret Service entitled to benefits under the Policemen and Firemen’s Retirement and Disability Act (4 D.C. Code 521). COMPTROLLER OF THE CURRENCY 9 8 5 Trust Funds ASSESSMENT FUNDS 3 34 ¥11 26 26 ¥19 33 5 ¥8 26 33 Program and Financing (in millions of dollars) 30 Identification code 20–8413–0–8–373 1998 actual 1999 est. 2000 est. 10.00 Outlays (gross), detail: 86.90 Outlays from new current authority .............................. 86.93 Outlays from current balances ...................................... 87.00 Total outlays (gross) ................................................. Net budget authority and outlays: 89.00 Budget authority ............................................................ 90.00 Outlays ........................................................................... 1 18 1 7 11 19 8 9 11 8 19 5 8 This account provides funding for the James J. Rowley Training Center to continue development of the current Master Plan and to maintain and renovate existing facilities to ensure efficient and full utilization of the center. Object Classification (in millions of dollars) 1998 actual Identification code 20–1409–0–1–751 1999 est. 2000 est. 23.3 25.2 31.0 32.0 Communications, utilities, and miscellaneous charges Other services ................................................................ Equipment ...................................................................... Land and structures ...................................................... 3 2 7 22 11 2 9 1 4 ................... 2 2 99.9 Total new obligations ................................................ 34 26 CONTRIBUTION FOR 5 ANNUITY BENEFITS Program and Financing (in millions of dollars) Identification code 20–1407–0–1–751 10.00 Obligations by program activity: Total obligations (object class 12.1) ............................ 1998 actual 72 1999 est. 2000 est. 80 399 399 21.40 22.00 Budgetary resources available for obligation: Unobligated balance available, start of year ............... New budget authority (gross) ........................................ 45 385 73 405 79 405 23.90 23.95 24.40 Total budgetary resources available for obligation Total new obligations .................................................... Unobligated balance available, end of year ................. 430 ¥357 73 478 ¥399 79 484 ¥399 85 68.00 New budget authority (gross), detail: Spending authority from offsetting collections (gross): Offsetting collections (cash) ..................................... 385 405 405 235 357 ¥353 240 399 ¥393 246 399 ¥393 240 246 252 Outlays (gross), detail: Outlays from new permanent authority ......................... 353 393 393 Offsets: Against gross budget authority and outlays: Offsetting collections (cash) from: 88.00 Federal sources ..................................................... 88.40 Non-Federal sources: Assessments ...................... ¥14 ¥371 ¥14 ¥391 ¥14 ¥391 ¥385 ¥405 ¥405 Change in unpaid obligations: Unpaid obligations, start of year: Obligated balance, start of year .............................................................. 73.10 Total new obligations .................................................... 73.20 Total outlays (gross) ...................................................... 74.40 Unpaid obligations, end of year: Obligated balance, end of year ................................................................ 72.40 86.97 89.00 90.00 80 Total, offsetting collections (cash) .................. Net budget authority and outlays: Budget authority ............................................................ ................... ................... ................... Outlays ........................................................................... ¥32 ¥12 ¥12 Memorandum (non-add) entries: Total investments, start of year: U.S. securities: Par value .......................................................................... 92.02 Total investments, end of year: U.S. securities: Par value .......................................................................... 92.01 Budgetary resources available for obligation: 22.00 New budget authority (gross) ........................................ 23.95 Total new obligations .................................................... 72 ¥72 80 ¥80 80 ¥80 New budget authority (gross), detail: 60.05 Appropriation (indefinite) ............................................... 72 80 80 2 72 ¥73 2 80 ¥79 3 80 ¥79 2 3 4 Change in unpaid obligations: Unpaid obligations, start of year: Obligated balance, start of year .............................................................. 73.10 Total new obligations .................................................... 73.20 Total outlays (gross) ...................................................... 74.40 Unpaid obligations, end of year: Obligated balance, end of year ................................................................ 357 88.90 8 3 Obligations by program activity: Total new obligations .................................................... 72.40 86.97 86.98 Outlays (gross), detail: Outlays from new permanent authority ......................... Outlays from permanent balances ................................ 71 2 78 1 78 1 87.00 Total outlays (gross) ................................................. 73 79 79 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 72 71 80 79 80 78 The District of Columbia is reimbursed for benefit payments made from the revenue of the District of Columbia to or 271 309 315 309 315 321 The Office of the Comptroller of the Currency was created for the purpose of establishing and regulating a national banking system. The National Currency Act of 1863 (12 U.S.C. 1 et seq., 12 Stat. 665) provided for the chartering and supervising functions in this connection. The income of the bureau is derived principally from assessments paid by national banks and interest on investments in U.S. Government obligations. As the Administrator of National Banks, the Office of the Comptroller of the Currency charters new banking institutions only after investigation and due consideration of charter applications. Supervision of existing national banks is aided by the required submission of periodic reports and detailed onsite examinations, which are conducted by a staff of approximately 1,906 national bank examiners. At present, there are approximately 2,519 national banks with total assets of more than $3.0 trillion. In addition, the Comptroller considers applications for mergers in which the resulting bank will be a national bank 854 COMPTROLLER OF THE CURRENCY—Continued Trust Funds—Continued THE BUDGET FOR FISCAL YEAR 2000 90.00 ASSESSMENT FUNDS—Continued and applications from banks to establish branches. The Comptroller of the Currency also promulgates rules and regulations for the guidance of national banks and bank directors. Object Classification (in millions of dollars) 1998 actual Identification code 20–8413–0–8–373 1999 est. 2000 est. 11.1 11.3 11.5 Personnel compensation: Full-time permanent .................................................. Other than full-time permanent ............................... Other personnel compensation .................................. 186 5 2 199 6 2 199 6 2 11.9 12.1 21.0 22.0 23.2 23.3 24.0 25.1 26.0 31.0 32.0 Total personnel compensation .............................. Civilian personnel benefits ............................................ Travel and transportation of persons ............................ Transportation of things ................................................ Rental payments to others ............................................ Communications, utilities, and miscellaneous charges Printing and reproduction .............................................. Advisory and assistance services .................................. Supplies and materials ................................................. Equipment ...................................................................... Land and structures ...................................................... 193 48 27 1 23 10 1 29 7 17 1 207 59 31 2 24 11 1 36 8 19 1 207 59 31 2 24 11 1 36 8 19 1 99.9 Total new obligations ................................................ 357 399 399 Personnel Summary 1998 actual Identification code 20–8413–0–8–373 2001 Total compensable workyears: Full-time equivalent employment ............................................................... 2,785 1999 est. 3,074 2000 est. Outlays ........................................................................... Memorandum (non-add) entries: Total investments, start of year: U.S. securities: Par value .......................................................................... 92.02 Total investments, end of year: U.S. securities: Par value .......................................................................... 92.01 160 161 162 1998 actual 1999 est. 2000 est. THRIFT SUPERVISION Program and Financing (in millions of dollars) 1998 actual 1999 est. 2000 est. 10.00 Obligations by program activity: Total new obligations .................................................... 139 142 144 21.40 22.00 Budgetary resources available for obligation: Unobligated balance available, start of year ............... New budget authority (gross) ........................................ 84 140 85 142 Total budgetary resources available for obligation Total new obligations .................................................... Unobligated balance available, end of year ................. 224 ¥139 85 227 ¥142 85 229 ¥144 85 68.00 New budget authority (gross), detail: Spending authority from offsetting collections (gross): Offsetting collections (cash) ..................................... 83 1 1 85 1 1 87 1 1 11.9 12.1 21.0 22.0 23.2 23.3 25.2 26.0 31.0 32.0 Total personnel compensation .............................. Civilian personnel benefits ............................................ Travel and transportation of persons ............................ Transportation of things ................................................ Rental payments to others ............................................ Communications, utilities, and miscellaneous charges Other services ................................................................ Supplies and materials ................................................. Equipment ...................................................................... Land and structures ...................................................... 85 19 10 1 5 2 12 1 3 1 87 20 10 1 5 2 12 1 3 1 89 20 10 1 5 2 12 1 3 1 Total new obligations ................................................ 139 142 144 85 144 23.90 23.95 24.40 Personnel compensation: Full-time permanent .................................................. Other personnel compensation .................................. Special personal services payments ......................... 99.9 Federal Funds Change in unpaid obligations: Unpaid obligations, start of year: Obligated balance, start of year .............................................................. 73.10 Total new obligations .................................................... 73.20 Total outlays (gross) ...................................................... 74.40 Unpaid obligations, end of year: Obligated balance, end of year ................................................................ 161 11.1 11.5 11.8 Public enterprise funds: Identification code 20–4108–0–3–373 160 Object Classification (in millions of dollars) 3,100 OFFICE OF THRIFT SUPERVISION OF 153 The Office of Thrift Supervision (OTS) was created by the Financial Institutions Reform, Recovery, and Enforcement Act of 1989 (12 U.S.C. 1811 note). The OTS assumed the regulatory functions of the Federal Home Loan Bank Board dissolved by the same act. The OTS charters, regulates and examines Federal thrifts, all of which are insured by the Savings Association Insurance Fund. In addition, the OTS cooperates in the examination and supervision of State-chartered thrifts insured by the Savings Association Insurance Fund. The OTS sets capital standards for Federal and State thrifts and reviews applications of State-chartered thrifts for conversion to Federal thrifts. It also reviews applications for establishment of branch offices. Income of the bureau is derived principally from assessments on thrifts, examination fees and interest on investments in U.S. Government obligations. At present, the OTS oversees more than 1,100 thrifts with more than 10,000 operating branches and total assets of more than $750 billion. Identification code 20–4108–0–3–373 OFFICE ¥3 ................... ................... 140 142 Personnel Summary 1998 actual Identification code 20–4108–0–3–373 2001 Total compensable workyears: Full-time equivalent employment ............................................................... 1999 est. 1,269 1,275 2000 est. 1,275 144 INTEREST ON THE PUBLIC DEBT 72.40 86.97 Outlays (gross), detail: Outlays from new permanent authority ......................... 68 139 ¥137 70 142 ¥142 70 144 ¥144 70 70 70 137 142 144 Federal Funds General and special funds: INTEREST Offsets: Against gross budget authority and outlays: Offsetting collections (cash) from: 88.20 Interest on U.S. securities .................................... 88.40 Non-Federal sources ............................................. ¥6 ¥134 ¥6 ¥136 ¥6 ¥138 88.90 ¥140 ¥142 PUBLIC DEBT Program and Financing (in millions of dollars) ¥144 Total, offsetting collections (cash) .................. ON THE Identification code 20–0550–0–1–901 Net budget authority and outlays: 89.00 Budget authority ............................................................ ................... ................... ................... 1998 actual 1999 est. 2000 est. 10.00 Obligations by program activity: Total obligations (object class 43.0) ............................ 363,824 353,356 346,297 22.00 23.95 Budgetary resources available for obligation: New budget authority (gross) ........................................ Total new obligations .................................................... 363,824 ¥363,824 353,356 ¥353,356 346,297 ¥346,297 GENERAL FUND RECEIPT ACCOUNTS Federal Funds—Continued DEPARTMENT OF THE TREASURY 60.05 New budget authority (gross), detail: Appropriation (indefinite) ............................................... (in millions of dollars) 363,824 353,356 346,297 1998 actual Change in unpaid obligations: 73.10 Total new obligations .................................................... 73.20 Total outlays (gross) ...................................................... 363,824 ¥363,824 353,356 ¥353,356 346,297 ¥346,297 86.97 Outlays (gross), detail: Outlays from new permanent authority ......................... 363,824 353,356 346,297 89.00 90.00 Net budget authority and outlays: Budget authority ............................................................ Outlays ........................................................................... 363,824 363,824 353,356 353,356 346,297 346,297 Such amounts are appropriated as may be necessary to pay the interest each year on the public debt (31 U.S.C. 1305, 3123). Interest on Government account series securities is generally computed on a cash basis. Interest is generally computed on an accrual basis on all other types of securities. INTEREST ON THE PUBLIC DEBT (Legislative proposal, not subject to PAYGO) A portion of interest on the public debt is paid to funds that have invested in Treasury securities. In the schedules for legislative proposals for such funds, the effect of proposals on interest receipts are shown. In this schedule, the amounts shown are the corresponding interest payments to those funds. GENERAL FUND RECEIPT ACCOUNTS Summary of Budget Authority and Outlays (in millions of dollars) Enacted/requested: Budget Authority ..................................................................... Outlays .................................................................................... Legislative proposal, not subject to PAYGO: Budget Authority ..................................................................... Outlays .................................................................................... Legislative proposal, discretionary offset: Budget Authority ..................................................................... Outlays .................................................................................... Total: Budget Authority ..................................................................... Outlays .................................................................................... 1998 actual 1999 est. 2000 est. 363,824 363,824 353,356 353,356 346,297 346,297 .................... .................... 73 73 207 207 .................... .................... .................... .................... .................... .................... 363,824 363,824 353,429 353,429 346,504 346,504 Program and Financing (in millions of dollars) Identification code 20–0550–2–1–901 855 1998 actual 1999 est. 2000 est. Obligations by program activity: 10.00 Total obligations (object class 43.0) ............................ ................... 73 207 22.00 23.95 Budgetary resources available for obligation: New budget authority (gross) ........................................ ................... Total new obligations .................................................... ................... 73 ¥73 207 ¥207 60.05 New budget authority (gross), detail: Appropriation (indefinite) ............................................... ................... 73 207 Change in unpaid obligations: 73.10 Total new obligations .................................................... ................... 73.20 Total outlays (gross) ...................................................... ................... 73 ¥73 207 ¥207 Outlays (gross), detail: Outlays from new permanent authority ......................... ................... 73 207 Governmental receipts: 20–015800 Transportation fuels tax ................................... 20–065000 Deposit of earnings, Federal Reserve System Legislative proposal, subject to PAYGO ............................. 20–085000 Registration, filing, and transaction fees ....... 20–086100 Charges for expenses, settlement of international claims .................................................................. 20–086900 Fees for legal and judicial services, not otherwise classified ................................................................. 20–089100 Miscellaneous fees for regulatory and judicial services, not otherwise classified ...................................... 20–101000 Fines, penalties, and forfeitures, agricultural laws .................................................................................... 20–102000 Fines, penalties, and forfeitures, economic stabilization laws ............................................................... 20–103000 Fines, penalties and forfeitures, immigration and labor laws ................................................................... 20–104000 Fines, penalties, and forfeitures, customs, commerce, and antitrust laws ........................................... 20–105000 Fines, penalties, and forfeitures, narcotic prohibition and alcohol laws .................................................. 20–106000 Forfeitures of unclaimed money and property 20–108000 Fines, penalties, and forfeitures, Federal coalmine health and safety laws ...................................... 20–109900 Fines, penalties and forfeitures, not otherwise classified ............................................................................ 20–129900 Gifts to the United States, not otherwise classified ............................................................................ 20–241100 User fees for IRS, Treasury .............................. 20–309200 Recovery from Highway Trust Fund for refunds of taxes .................................................................... 20–309400 Recovery from Airport and Airway Trust Fund for refunds of taxes ........................................................... 20–309500 Recovery from Leaking underground storage tank trust fund for refunds of taxes, EPA ......................... 20–309990 Refunds of moneys erroneously received and recovered (20X1807) .......................................................... 95–085015 Registration, filing, and transaction fees, SEC 99–011050 Individual income taxes ................................... Legislative proposal, subject to PAYGO ............................. 99–011100 Corporation income and excess profits taxes Legislative proposal, subject to PAYGO ............................. 99–015250 Other Federal fund excise taxes ...................... Legislative proposal, subject to PAYGO ............................. 99–015300 Estate and gift taxes ....................................... Legislative proposal, subject to PAYGO ............................. 99–015500 Tobacco excise tax ........................................... 99–015600 Alcohol excise tax ............................................. 99–015700 Telephone excise tax ........................................ 99–031050 Other Federal fund customs duties ................. Legislative proposal, subject to PAYGO ............................. 99–089400 Ozone depleting chemicals tax ........................ 1999 est. 2000 est. 589 811 24,540 26,354 ................... ................... 5 5 717 25,121 110 5 ................... 1 1 66 66 66 6 6 6 2 2 2 ................... 20 30 75 75 75 96 96 96 3 51 3 50 3 50 18 18 18 404 404 404 4 43 4 45 4 46 804 951 972 43 49 49 3 4 5 ¥46 ¥46 1,244 1,093 828,523 869,097 ................... ¥144 188,598 182,346 ................... ¥123 1,904 ¥1,981 ................... 8 24,076 25,932 ................... ................... 5,657 5,028 7,215 7,240 4,910 5,213 11,860 11,739 ................... ¥112 98 52 ¥46 1,203 901,996 ¥1,484 186,496 2,056 270 ¥33 26,740 232 6,264 7,249 5,489 13,031 ¥645 26 General Fund Governmental receipts .......................................... 1,100,791 1,134,305 1,176,624 Offsetting receipts from the public: 20–143500 General fund proprietary interest receipts,not otherwise classified,Treasury ............................................. 20–144100 Interest on loans to the District of Columbia 20–145000 Interest payments from States, Cash management improvement ........................................................ 20–146310 Interest on quota in International Monetary Fund .................................................................................... 20–146400 Interest received on loans and credits to foreign nations ....................................................................... 20–148400 Interest on deposits in tax and loan accounts 20–149900 Net interest received from direct loan financing accounts ....................................................................... 20–168200 Gain by exchange on foreign currency denominated public debt securities ...................................... 20–261300 Proceeds from the sale of United States Enrichment Corporation .......................................................... 20–286800 Dollar conversion of foreign currency loan repayments, Treasury ............................................................ 20–286900 Repayment of loans and credits to foreign nations ................................................................................ 20–322000 All other general fund proprietary receipts, Treasury .............................................................................. 20–387500 Budget clearing account (suspense) ............... 624 1,176 1,134,305 184 184 184 4 ................... ................... 41 50 49 590 590 590 41 1,228 50 1,050 48 1,115 5,670 6,609 7,740 31 ................... ................... 1,885 ................... ................... Net budget authority and outlays: 89.00 Budget authority ............................................................ ................... 90.00 Outlays ........................................................................... ................... 73 73 207 207 4 4 134 285 251 992 ¥166 1,000 ¥40 1,000 ¥40 General Fund Offsetting receipts from the public ..................... 86.97 4 10,638 9,782 10,941 Intragovernmental payments: 13–141000 Interest on investment, economic development revolving fund .................................................................... 4 3 3 856 GENERAL FUND RECEIPT ACCOUNTS—Continued Federal Funds—Continued THE BUDGET FOR FISCAL YEAR 2000 1 with respect to section 105 of the Federal Alcohol Administration Act. SEC. ø113¿ 112. Not to exceed 2 percent of any appropriations in this Act made available to the Federal Law Enforcement Training Center, Financial Crimes Enforcement Network, Bureau of Alcohol, Tobacco and Firearms, United States Customs Service, and United States Secret Service may be transferred between such appropriations upon the advance øapproval of¿ notice to the Committees on Appropriations. No transfer may increase or decrease any such appropriation by more than 2 percent. SEC. ø114¿ 113. Not to exceed 2 percent of any appropriations in this Act made available to the Departmental Offices, Office of Inspector General, Financial Management Service, and Bureau of the Public Debt, may be transferred between such appropriations upon the advance øapproval of¿ notice to the Committees on Appropriations. No transfer may increase or decrease any such appropriation by more than 2 percent. øSEC. 115. Section 921(a) of title 18, United States Code, is amended— (1) in paragraph (5), by striking ‘‘the explosive in a fixed shotgun shell’’ and inserting ‘‘an explosive’’; (2) in paragraph (7), by striking ‘‘the explosive in a fixed metallic cartridge’’ and inserting ‘‘an explosive’’; and (3) by striking paragraph (16) and inserting the following: ‘‘(16) The term ‘antique firearm’ means— ‘‘(A) any firearm (including any firearm with a matchlock, flintlock, percussion cap, or similar type of ignition system) manufactured in or before 1898; or ‘‘(B) any replica of any firearm described in subparagraph (A) if such replica— ‘‘(i) is not designed or redesigned for using rimfire or conventional centerfire fixed ammunition, or ‘‘(ii) uses rimfire or conventional centerfire fixed ammunition which is no longer manufactured in the United States and which is not readily available in the ordinary channels of commercial trade; or ‘‘(C) any muzzle loading rifle, muzzle loading shotgun, or muzzle loading pistol, which is designed to use black powder, or a black powder substitute, and which cannot use fixed ammunition. For purposes of this subparagraph, the term ‘antique firearm’ shall not include any weapon which incorporates a firearm frame or receiver, any firearm which is converted into a muzzle loading weapon, or any muzzle loading weapon which can be readily converted to fire fixed ammunition by replacing the barrel, bolt, breechblock, or any combination thereof.’’.¿ SEC. ø116¿ 114. Of the funds available for the purchase of law enforcement vehicles, no funds may be obligated until the Secretary of the Treasury certifies that the purchase by the respective Treasury bureau is consistent with the vehicle management principles: Provided, That the Secretary may delegate this authority to the Assistant Secretary for Management. øSEC. 110. Any obligation or expenditure by the Secretary of the Treasury in connection with law enforcement activities of a Federal agency or a Department of the Treasury law enforcement organization in accordance with 31 U.S.C. 9703(g)(4)(B) from unobligated balances remaining in the Fund on September 30, 1999, shall be made in compliance with reprogramming guidelines.¿ SEC. ø111¿ 110. Appropriations to the Department of the Treasury in this Act shall be available for uniforms or allowances therefor, as authorized by law (5 U.S.C. 5901), including maintenance, repairs, and cleaning; purchase of insurance for official motor vehicles operated in foreign countries; purchase of motor vehicles without regard to the general purchase price limitations for vehicles purchased and used overseas for the current fiscal year; entering into contracts with the Department of State for the furnishing of health and medical services to employees and their dependents serving in foreign countries; and services authorized by 5 U.S.C. 3109. SEC. ø112¿ 111. The funds provided to the Bureau of Alcohol, Tobacco and Firearms for fiscal year ø1999¿ 2000 in this Act for the enforcement of the Federal Alcohol Administration Act shall be expended in a manner so as not to diminish enforcement efforts øSEC. 117. (a) Section 1610 of title 28, United States Code, is amended by adding at the end the following new subsection: ‘‘(f)(1)(A) Notwithstanding any other provision of law, including but not limited to section 208(f) of the Foreign Missions Act (22 U.S.C. 4308(f)), and except as provided in subparagraph (B), any property with respect to which financial transactions are prohibited or regulated pursuant to section 5(b) of the Trading with the Enemy Act (50 U.S.C. App. 5(b)), section 620(a) of the Foreign Assistance Act of 1961 (22 U.S.C. 2370(a)), sections 202 and 203 of the International Emergency Economic Powers Act (50 U.S.C. 1701–1702), or any other proclamation, order, regulation, or license issued pursuant thereto, shall be subject to execution or attachment in aid of execution of any judgment relating to a claim for which a foreign state (including any agency or instrumentality or such state) claiming such property is not immune under section 1605(a)(7). ‘‘(B) Subparagraph (A) shall not apply if, at the time the property is expropriated or seized by the foreign state, the property has been held in title by a natural person or, if held in trust, has been held for the benefit of a natural person or persons. ‘‘(2)(A) At the request of any party in whose favor a judgment has been issued with respect to a claim for which the foreign state is not immune under section 1605(a)(7), the Secretary of the Treasury and the Secretary of State shall fully, promptly, and effectively assist any judgment creditor or any court that has issued any such judgment in identifying, locating, and executing against the property of that foreign state or any agency or instrumentality of such state. 14–142400 Interest on investment, Colorado River projects ............................................................................... 102 88 78 14–142700 Interest on advances to Colorado River Dam Fund, Boulder Canyon project ............................................ 13 12 12 20–135100 Interest on loans to BPA .................................. 441 330 338 20–135400 Interest on loans for housing for the elderly or handicapped .................................................................. 412 309 274 20–135500 Interest on loans to Land Acquisition and Development Fund, PADC ................................................... 172 ................... ................... 20–136100 Interest on loans to the Secretary of Transportation, Railroad rehabilitation and improvement fund 3 3 3 20–136300 Interest on loans for college housing and academic facilities loans, Education ................................. 12 11 11 20–140100 Interest on loans to Commodity Credit Corporation .............................................................................. 270 393 432 20–140500 Interest on loans to H.U.D., college housing loans, ED. ........................................................................... 7 15 9 20–141700 Interest on loans to Tennessee Valley Authority ........................................................................................ 4 4 4 20–141800 Interest on loans to Federal Financing Bank 4,141 2,736 2,352 20–142500 Interest on loans to Rural Development Insurance Fund ........................................................................... 104 104 95 20–143300 Interest on loans to National flood insurance fund, FEMA ......................................................................... 49 29 27 20–149100 Interest on net investments, Panama Canal Commission ........................................................................ ................... 7 7 20–149500 Interest payments on repayable advances to the Black Lung Disability Trust Fund ................................ 495 516 533 20–149700 Payment of interest on advances to the Railroad Retirement Board ....................................................... 246 239 210 20–241600 Charges for administrative expenses of Social Security Act as amended ................................................... 382 307 309 20–310000 Prepayment premiums, FFB ............................. 2,206 ................... ................... 20–320000 Receivables from cancelled accounts, Treasury ....................................................................................... 262 200 200 20–388500 Undistributed intragovernmental payments, Treasury .............................................................................. ¥19 ................... ................... 72–138000 Interest on loans to A.I.D. Housing Guaranty Program .............................................................................. 12 12 12 73–142800 Interest on advances to Small Business Administration ........................................................................ 151 121 64 91–142200 Interest on loans, Higher Education Facilities Loan Fund ........................................................................... 2 2 2 General Fund Intragovernmental payments ................................ 9,471 5,441 4,975 OTHER CONSOLIDATED RECEIPT ACCOUNTS (in millions of dollars) 1998 actual 20–977920 Interest, miscellaneous trust funds, government-wide ........................................................................... 1 1999 est. 2000 est. 1 øEXCEPTION GENERAL PROVISIONS—DEPARTMENT OF THE TREASURY TO IMMUNITY FROM ATTACHMENT OR EXECUTION¿ DEPARTMENT OF THE TREASURY ‘‘(B) In providing such assistance, the Secretaries— ‘‘(i) may provide such information to the court under seal; and ‘‘(ii) shall provide the information in a manner sufficient to allow the court to direct the United States Marshall’s office to promptly and effectively execute against that property.’’. (b) CONFORMING AMENDMENT.—Section 1606 of title 28, United States Code, is amended by inserting after ‘‘punitive damages’’ the following: ‘‘, except any action under section 1605(a)(7) or 1610(f)’’. (c) EFFECTIVE DATE.—The amendments made by subsections (a) and (b) shall apply to any claim for which a foreign state is not immune under section 1605(a)(7) of title 28, United States Code, arising before, on, or after the date of enactment of this Act. (d) WAIVER.—The President may waive the requirements of this section in the interest of national security.¿ VOLUNTARY SEPARATION INCENTIVE PAYMENTS FOR EMPLOYEES OF THE OFFICE OF THE TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION SEC. 115. During the period from October 1, 1999 through January 1, 2003, the Treasury Inspector General for Tax Administration is authorized to offer voluntary separation incentives in order to provide the necessary flexibility to carry out the plan to establish and reorganize the Office of the Treasury Inspector General for Tax Administration (‘‘the Office’’ hereafter). (a) DEFINITION.—In this section, the term ‘‘employee’’ means an employee (as defined by 5 U.S.C. 2105) who is employed by the Office serving under an appointment without time limitation, and has been currently employed by the Office or the Internal Revenue Service or the Office of Inspector General of the Department of the Treasury for a continuous period of at least 3 years, but does not include— (1) a reemployed annuitant under subchapter III of chapter 83 or chapter 84 of title 5, United States Code, or another retirement system; (2) an employee having a disability on the basis of which such employee is or would be eligible for disability retirement under the applicable retirement system referred to in paragraph (1); (3) an employee who is in receipt of a specific notice of involuntary separation for misconduct or unacceptable performance; (4) an employee who has previously received any voluntary separation incentive payment by the Federal Government under this section or any other authority and has not repaid such payment; (5) an employee covered by statutory reemployment rights who is on transfer to another organization; or (6) any employee who, during the 24-month period preceding the date of separation, has received a recruitment or relocation bonus under 5 U.S.C. 5753 or who, within the 12-month period preceding the date of separation, received a retention allowance under 5 U.S.C. 5754. (b) AUTHORITY TO PROVIDE VOLUNTARY SEPARATION INCENTIVE PAYMENTS.— (1) IN GENERAL.—The Treasury Inspector General for Tax Administration may pay voluntary separation incentive payments under this section to any employee to the extent necessary to organize the Office so as to perform the duties specified in the Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105–206. (2) AMOUNT AND TREATMENT OF PAYMENTS.—A voluntary separation incentive payment— (A) shall be paid in a lump sum after the employee’s separation; (B) shall be paid from appropriations available for the payment of the basic pay of the employees of the Office; (C) shall be equal to the lesser of— (i) an amount equal to the amount the employee would be entitled to receive under 5 U.S.C. 5595(c); or (ii) an amount determined by the Treasury Inspector General for Tax Administration, not to exceed $25,000; (D) may not be made except in the case of any qualifying employee who voluntarily separates (whether by retirement or resignation) before January 1, 2003; (E) shall not be a basis for payment, and shall not be included in the computation, of any other type of Government benefit; and (F) shall not be taken into account in determining the amount of any severance pay to which the employee may be entitled under 5 U.S.C. 5595 based on any other separation. (c) ADDITIONAL OFFICE OF THE TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION CONTRIBUTIONS TO THE RETIREMENT FUND.— (1) IN GENERAL.—In addition to any other payments which it is required to make under subchapter III of chapter 83 or chapter TITLE V—GENERAL PROVISIONS 857 84 of title 5, United States Code, the Office shall remit to the Office of Personnel Management for deposit in the Treasury of the United States to the credit of the Civil Service Retirement and Disability Fund an amount equal to 15 percent of the final basic pay of each employee who is covered under subchapter III of chapter 83 or chapter 84 of title 5, United States Code, to whom a voluntary separation incentive has been paid under this section. (2) DEFINITION.—In paragraph (1), the term ‘‘final basic pay’’, with respect to an employee, means the total amount of basic pay which would be payable for a year of service by such employee, computed using the employee’s final rate of basic pay, and, if last serving on other than a full-time basis, with appropriate adjustment therefor. (d) EFFECT OF SUBSEQUENT EMPLOYMENT WITH THE GOVERNMENT.—An individual who has received a voluntary separation incentive payment under this section and accepts any employment for compensation with the Government of the United States, or who works for any agency of the United States Government through a personal services contract, within 5 years after the date of the separation on which the payment is based, shall be required to pay, prior to the individual’s first day of employment, the entire amount of the incentive payment to the Office. (e) EFFECT ON OFFICE OF THE TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION EMPLOYMENT LEVELS.— (1) INTENDED EFFECT.—Voluntary separations under this section are not intended to necessarily reduce the total number of fulltime equivalent positions in the Office. (2) USE OF VOLUNTARY SEPARATIONS.—The Office may redeploy or use the full-time equivalent positions vacated by voluntary separations under this section to make other positions available to more critical locations or more critical occupations. TITLE V—GENERAL PROVISIONS THIS ACT SEC. 501. No part of any appropriation contained in this Act shall remain available for obligation beyond the current fiscal year unless expressly so provided herein. SEC. 502. The expenditure of any appropriation under this Act for any consulting service through procurement contract, pursuant to 5 U.S.C. 3109, shall be limited to those contracts where such expenditures are a matter of public record and available for public inspection, except where otherwise provided under existing law, or under existing Executive order issued pursuant to existing law. SEC. 503. None of the funds made available by this Act shall be available for any activity or for paying the salary of any Government employee where funding an activity or paying a salary to a Government employee would result in a decision, determination, rule, regulation, or policy that would prohibit the enforcement of section 307 of the Tariff Act of 1930. SEC. 504. None of the funds made available by this Act shall be available in fiscal year ø1999¿ 2000 for the purpose of transferring control over the Federal Law Enforcement Training Center located at Glynco, Georgia, and Artesia, New Mexico, out of the Department of the Treasury. SEC. 505. No part of any appropriation contained in this Act shall be available to pay the salary for any person filling a position, other than a temporary position, formerly held by an employee who has left to enter the Armed Forces of the United States and has satisfactorily completed his period of active military or naval service, and has within 90 days after his release from such service or from hospitalization continuing after discharge for a period of not more than 1 year, made application for restoration to his former position and has been certified by the Office of Personnel Management as still qualified to perform the duties of his former position and has not been restored thereto. SEC. 506. No funds appropriated pursuant to this Act may be expended by an entity unless the entity agrees that in expending the assistance the entity will comply with sections 2 through 4 of the Act of March 3, 1933 (41 U.S.C. 10a–10c, popularly known as the ‘‘Buy American Act’’). SEC. 507. (a) PURCHASE OF AMERICAN-MADE EQUIPMENT AND PRODUCTS.—In the case of any equipment or products that may be authorized to be purchased with financial assistance provided under this Act, it is the sense of the Congress that entities receiving such assistance should, in expending the assistance, purchase only Americanmade equipment and products. 858 TITLE V—GENERAL PROVISIONS—Continued THIS ACT—Continued (b) NOTICE TO RECIPIENTS OF ASSISTANCE.—In providing financial assistance under this Act, the Secretary of the Treasury shall provide to each recipient of the assistance a notice describing the statement made in subsection (a) by the Congress. SEC. 508. If it has been finally determined by a court or Federal agency that any person intentionally affixed a label bearing a ‘‘Made in America’’ inscription, or any inscription with the same meaning, to any product sold in or shipped to the United States that is not made in the United States, such person shall be ineligible to receive any contract or subcontract made with funds provided pursuant to this Act, pursuant to the debarment, suspension, and ineligibility procedures described in sections 9.400 through 9.409 of title 48, Code of Federal Regulations. øSEC. 509. No funds appropriated by this Act shall be available to pay for an abortion, or the administrative expenses in connection with any health plan under the Federal employees health benefit program which provides any benefits or coverage for abortions.¿ 1 øSEC. 510. The provision of section 509 shall not apply where the life of the mother would be endangered if the fetus were carried to term, or the pregnancy is the result of an act of rape or incest.¿ 1 SEC. ø511¿ 509. Except as otherwise specifically provided by law, not to exceed 50 percent of unobligated balances remaining available at the end of fiscal year ø1999¿ 2000 from appropriations made available for salaries and expenses for fiscal year ø1999¿ 2000 in this Act, shall remain available through September 30, ø2000¿ 2001, for each such account for the purposes authorized: Provided, That øa request¿ notice shall be submitted to the Committees on Appropriations øfor approval¿ prior to the expenditure of such funds: øProvided further, That these requests shall be made in compliance with reprogramming guidelines.¿ SEC. ø512¿ 510. None of the funds made available in this Act may be used by the Executive Office of the President to request from the Federal Bureau of Investigation any official background investigation report on any individual, except when it is made known to the Federal official having authority to obligate or expend such funds that— (1) such individual has given his or her express written consent for such request not more than 6 months prior to the date of such request and during the same presidential administration; or (2) such request is required due to extraordinary circumstances involving national security. øSEC. 513. Funds provided in this Act may be used to initiate or continue projects or activities to the extent necessary, consistent with existing agency plans, to achieve Year 2000 (Y2K) computer conversion until such time as supplemental appropriations are made available for that purpose: Provided, That the program, project, or activity from which funds are obligated for Y2K conversion activities shall be reimbursed when such supplemental appropriations are made available.¿ øSEC. 515. Hereafter, any payment of attorneys fees, costs, and sanctions required to be made by the Federal Government pursuant THE BUDGET FOR FISCAL YEAR 2000 to the order of the district court in the case Association of American Physicians and Surgeons, Inc. v. Clinton, 989 F. Supp. 8 (1997), or any appeal of such case, shall be derived by transfer from amounts made available in this or any other Act for any fiscal year for ‘‘Compensation of the President and the White House Office—Salaries and Expenses’’.¿ SEC. ø516¿ 511. Notwithstanding Section 515 of Public Law 104– 208, fifty percent of the unobligated balances available to the White House Office, Salaries and Expenses appropriations in fiscal year 1997, shall remain available through September 30, ø1999¿ 2000, for the purposes of satisfying the conditions of Section 515 of øthis Act¿ the Treasury and General Government Appropriations Act, 1999. øSEC. 517. The Morris K. Udall Scholarship and Excellence in National Environmental and Native American Public Policy Act of 1992, as amended (20 U.S.C. 5601 et seq.), is amended as follows: (a) in section 11, by— (1) deleting the heading and inserting ‘‘Use of the Institute by a Federal Agency or Other Entity.’’; and (2) adding the following new subsection at the end: ‘‘(e) NON-FEDERAL ENTITIES.— ‘‘(1) Non-Federal entities, including state and local governments, Native American tribal governments, nongovernmental organizations and persons, as defined in 1 U.S.C. 1, may use the Foundation and the Institute to provide assessment, mediation, or other related services in connection with a dispute or conflict involving the Federal government related to the environment, public lands, or natural resources. ‘‘(2) PAYMENT INTO THE ENVIRONMENTAL DISPUTE RESOLUTION FUND.—Entities utilizing services pursuant to this subsection shall reimburse the Institute for the costs of services provided. Such amounts shall be deposited into the Environmental Dispute Resolution Fund established under section 10.’’; and (b) in section 12, by: (1) deleting ‘‘IN GENERAL—’’ and inserting ‘‘(a) IN GENERAL— ’’; and (2) adding the following new subsection: ‘‘(b) THE INSTITUTE.—The authorities set forth above shall, with the exception of paragraph (4), apply to the Institute established pursuant to section 10.’’; and (c) in section 10(b), by adding before the period as follows: ‘‘, including not to exceed $1,000 annually for official reception and representation expenses’’.¿ øSEC. 518. The cost accounting standards promulgated under section 26 of the Office of Federal Procurement Policy Act (Public Law 93–400; 41 U.S.C. 422) shall not apply with respect to a contract under the Federal Employees Health Benefits Program established under chapter 89 of title 5, United States Code.¿ (Treasury and General Government Appropriations Act, 1999, as included in Public Law 105–277, section 101(h).) 1 The Administration proposes to delete this provision and will work with Congress to address this issue.