Full text of Budget of the United States Government - Appendix : Fiscal Year 2006 : Department of the Treasury

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DEPARTMENT OF THE TREASURY
01.00
09.11

SALARIES

AND

EXPENSES

Subtotal, Direct programs .........................................
Reimbursable program ..................................................

172
13

178
20

195
20

09.99

DEPARTMENTAL OFFICES

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

10.00

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

185

198

215

21.40
22.00

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

2
188

2
198

1
215

23.90
23.95
23.98

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Unobligated balance expiring or withdrawn .................

190
¥185
¥3

200
¥198
¥1

216
¥215
¥1

24.40

Unobligated balance carried forward, end of year

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

New budget authority (gross), detail:
Discretionary:
40.00
Appropriation .............................................................
40.35
Appropriation permanently reduced ..........................

176
¥1

179
195
¥1 ...................

43.00

175

178

195

(INCLUDING TRANSFER OF FUNDS)

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, ø$157,559,000¿ $195,253,000, of which not to exceed
ø$7,274,000¿ $16,656,000 for executive direction program activities;
ønot to exceed $7,200,000 for general counsel program activities;¿
not to exceed ø$31,657,000¿ $32,011,000 for economic policies and
programs activities; not to exceed ø$26,072,000¿ $24,721,000 for financial policies and programs activities; not to exceed ø$10,633,000¿
$39,938,000 for øterrorism and financial intelligence¿ financial crimes
policies and programs activities; not to exceed ø$16,760,000¿
$16,843,000 for Treasury-wide management policies and programs
activities; not to exceed ø$57,963,000¿ $65,084,000 for administration
programs activities: øProvided, That the Secretary of the Treasury
is authorized to transfer funds appropriated for any program activity
of the Departmental Offices to any other program activity of the
Departmental Offices upon notification to the House and Senate Committees on Appropriations: Provided further, That no appropriation
for any program activity shall be increased or decreased by more
than 2.5 percent by all such transfers: Provided further, That notification of any change in funding greater than 2.5 percent shall be
submitted for approval to the House and Senate Committees on Appropriations: Provided further, That the funds identified within the
administration program activity to support the Office of Foreign Assets Control shall be transferred to ‘‘Office of Foreign Assets Control’’:
Provided further, That this transfer authority shall be in addition
to any other provided in this Act:¿ Provided further, That of the
amount appropriated under this heading, not to exceed $3,000,000,
to remain available until September 30, ø2006¿ 2007, for information
technology modernization requirements; not to exceed $100,000 for
official reception and representation expenses; and 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: Provided
further, That of the amount appropriated under this heading,
ø$3,393,000¿ $5,173,000, to remain available until September 30,
ø2006¿ 2007, is for the Treasury-wide Financial Statement Audit
Program, of which such amounts as may be necessary may be transferred to accounts of the Department’s offices and bureaus to conduct
audits: Provided further, That this transfer authority shall be in
addition to any other provided in this Act. (Transportation, Treasury,
Independent Agencies, and General Government Appropriations Act,
2005.)
øOFFICE

FOREIGN ASSETS CONTROL¿

øSALARIES

AND EXPENSES¿

øFor necessary expenses of the Office of Foreign Assets Control,
$22,291,000: Provided, That the funding available shall support no
less than 138 full time equivalent positions.¿ (Transportation, Treasury, Independent Agencies, and General Government Appropriations
Act, 2005.)
Program and Financing (in millions of dollars)
2004 actual

Identification code 20–0101–0–1–803

Obligations by program activity:
00.01 Economic policies and programs ..................................
55
00.02 Financial policies and programs ...................................
44
00.03 Financial crimes policies and programs .......................
9
00.04 Treasury-wide management policies and programs .....
23
00.05 Treasury-wide financial statement audit ......................
6
00.06 Office of Foreign Assets Control ....................................
21
00.07 Executive Direction .........................................................
14
00.08 Administration programs activities ............................... ...................
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68.00
68.10

Appropriation (total discretionary) ........................
Spending authority from offsetting collections:
Offsetting collections (cash) .....................................
Change in uncollected customer payments from
Federal sources (unexpired) ..................................

68.90

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

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

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

70.00

13
188

198

215

Change in obligated balances:
Obligated balance, start of year ...................................
46
54
52
Total new obligations ....................................................
185
198
215
Total outlays (gross) ......................................................
¥179
¥195
¥212
Adjustments in expired accounts (net) ......................... ...................
¥5
¥5
Change in uncollected customer payments from Federal sources (unexpired) ............................................
¥2 ................... ...................
74.10 Change in uncollected customer payments from Federal sources (expired) ................................................
4 ................... ...................
72.40
73.10
73.20
73.40
74.00

74.40

Obligated balance, end of year ................................

86.90
86.93

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

157
22

163
32

177
35

87.00

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

179

195

212

¥13

¥20

Offsets:
Against gross budget authority and outlays:
88.00
Offsetting collections (cash) from: Federal sources
Against gross budget authority only:
88.95
Change in uncollected customer payments from
Federal sources (unexpired) ..................................
88.96
Portion of offsetting collections (cash) credited to
expired accounts ...................................................

89.00
90.00

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

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

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

175
166

178
175

195
192

92.01
2005 est.

2006 est.

31
32
25
25
10
40
18
12
3
5
22 ...................
14
17
55
64
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1 ...................

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

Departmental Offices’ function in the Department of the
Treasury 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.
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851

852

DEPARTMENTAL OFFICES—Continued

SALARIES
øSALARIES

AND

THE BUDGET FOR FISCAL YEAR 2006

EXPENSES—Continued

AND EXPENSES¿—Continued

The Secretary’s responsibilities funded by the Salaries and
Expenses appropriation include: recommending and implementing United States domestic and international economic
and tax policy; implementing fiscal policy; governing the fiscal
operations of the Government; fighting terrorism and financial crimes and money laundering; maintaining foreign assets
control; managing the public debt; managing development financial policy; representing the United States on international monetary, trade and investment issues; overseeing
Department of the Treasury overseas operations; and directing the administrative operations of the Department of the
Treasury.
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,
asset management and automated information systems and
telecommunications.
Executive Direction Policies and Programs.—The function
of the Executive Direction Policies and Programs Activity is
to provide direction, policy formulation, and coordination by
the Secretary and Deputy Secretary. This activity also supports the services on Treasury Headquarters’ legal counsel,
legislative and public affairs, and the Treasurer of the United
States.
Economic Policies and Programs.—The function of the Economic Policies and Programs Activity is to advise the Secretary and Deputy Secretary in domestic and international
economic areas such as: (1) monitoring macro- and microeconomic developments and assisting in determining appropriate economic policies; developing an overall appraisal of
the current state of, and outlook for the economy; providing
written and oral briefing materials for the Secretary, other
officials, and outsiders; participating in interagency groups
working on economic matters to develop and maintain a coordinated and consistent government-wide economic program;
and (2) 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 areas 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. This activity includes the Office of the Assistant Secretary (Economic Policy), the immediate offices of the
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retary (International Affairs) and the Office of International
Affairs.
Financial Policies and Programs.—The function of the Financial Policies and Programs Activity is to advise the Secretary and Deputy Secretary in areas of tax policy and domestic finance, banking, fiscal policy and operations, and other
related financial 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: (1)
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; and (2) recommendations regarding the development
and implementation of tax policies and programs; official estimates of all Government receipts for the President’s Budget,
fiscal policy decisions, and cash management decisions; policy
criteria reflected in regulations and rulings to implement the
Internal Revenue Code; negotiation of tax treaties for the
United States; and economic and legal policy analysis for
domestic and international tax policy decisions. This activity
includes the immediate office of the Under Secretary (Domestic Finance), the Assistant Secretary (Financial Institutions),
the Assistant Secretary (Financial Markets), the Fiscal Assistant Secretary, and the Deputy Assistant Secretary for Community Development Policy and the Assistant Secretary (Tax
Policy).
Financial Crimes, Policies, and Programs.—The function of
the Financial Crimes Policies and Programs Activity is to
advise the Secretary on matters related to fighting financial
crimes, money laundering, and terrorist financing. The Office
of Terrorism and Financial Intelligence (TFI), headed by the
Under Secretary, fully integrates financial crimes enforcement
functions by providing policy development and direction to
safeguard the financial system against illicit use and using
Treasury’s array of economic tools against rogue nations, terrorist facilitators, money launderers, drug kingpins, and other
national security threats. TFI also provides oversight for the
Financial Crimes Enforcement Network and the Office of Foreign Assets Control, as well as coordinates with the Internal
Revenue Service-Criminal Investigations. It manages and provides policy development and support for the financial crimes
funds; coordinates development and ensures delivery of technical assistance in support of counter-terrorist financing and
counter-financial crimes initiatives; and develops and implements strategies to counter money laundering and terrorist
financing.
Treasury-wide Management Policies and Programs.—The
Treasury-wide Management Policies and Programs Activity
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. This activity is responsible for implementing the functions
of the Chief Financial Officer (CFO), the Government Performance Results Act (GPRA), and the Information Technology Management Reform Act which includes efficient and
effective use of the Treasury’s resources. This activity includes
the Office of the Assistant Secretary (Management) and Chief
Financial Officer and the Treasurer of the United States.
Treasury-wide Financial Statement Audit.—This activity
has responsibility for contracting and funding much of the
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DEPARTMENTAL OFFICES—Continued

DEPARTMENT OF THE TREASURY

Object Classification (in millions of dollars)
2004 actual

Identification code 20–0101–0–1–803

11.1
12.1
21.0
23.1
23.3
24.0
25.1
25.2
25.3
25.7
26.0
31.0

Direct obligations:
Personnel compensation: Full-time permanent ........
Civilian personnel benefits .......................................
Travel and transportation of persons .......................
Rental payments to GSA ...........................................
Communications, utilities, and miscellaneous
charges .................................................................
Printing and reproduction .........................................
Advisory and assistance services .............................
Other services ............................................................
Other purchases of goods and services from Government accounts .................................................
Operation and maintenance of equipment ...............
Supplies and materials .............................................
Equipment .................................................................

2005 est.

2006 est.

88
20
...................
3

88
19
2
5

89
17
3
4

16
2
...................
37

9
9
3
3
1 ...................
18
49

...................
...................
5
1

24
10
3 ...................
4
5
2
6

Unobligated balance carried forward, end of year

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

72.40
73.10
73.20

13
37
¥35

15
32
¥36

11
31
¥27

74.40

Obligated balance, end of year ................................

86.90
86.93

financial statement audit work that will be done by the Office
of the Inspector General (OIG). The audits would include
those of the Financial Management Service, the Bureau of
Public Debt, the Federal Financing Board, the Alcohol and
Tobacco Tax and Trade Bureau, the Community Development
Financial Institutions, and the Departmental Offices.
Administration.—The function of the Administration Activity is to provide operational support to all Headquarters offices. These activities include financial and budget, human
resources, information technology, procurement, facilities support, and travel services.

24.40

853

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

28
7

23
13

17
10

87.00

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

89.00
90.00

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

36
35

32
36

24
27

This account is authorized to be used by or on behalf of
Treasury bureaus, at the Secretary’s discretion, to modernize
business processes and increase efficiency through technology
investments.
Object Classification (in millions of dollars)
2004 actual

Identification code 20–0115–0–1–803

Direct obligations ..................................................
Reimbursable obligations ..............................................

172
13

178
20

195
20

99.9

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

185

198

215

23.1
25.2
26.0
31.0

Rental payments to GSA ................................................
Other services ................................................................
Supplies and materials .................................................
Equipment ......................................................................

99.9

99.0
99.0

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

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

2005 est.

2006 est.

4
1
1
18
30
27
14 ................... ...................
1
1
3
37

Personnel Summary
f
2004 actual

Identification code 20–0101–0–1–803

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

2005 est.

2006 est.

OFFICE

INSPECTOR GENERAL

1001

884

960

DEPARTMENT-WIDE SYSTEMS

AND

CAPITAL INVESTMENTS PROGRAMS

(INCLUDING TRANSFER OF FUNDS)

For development and acquisition of automatic data processing
equipment, software, and services for the Department of the Treasury, ø$32,260,000¿ $24,412,000, to remain available until September
30, ø2007¿ 2008: Provided, That these funds shall be transferred
to accounts and in amounts as necessary to satisfy the requirements
of the Department’s offices, bureaus, and other organizations: Provided further, That this transfer authority shall be in addition to
any other transfer authority provided in this Act: Provided further,
That none of the funds appropriated shall be used to support or
supplement ‘‘Internal Revenue Service, øInformation Systems¿ Tax
Administration and Operations’’ or ‘‘Internal Revenue Service, Business Systems Modernization’’. (Transportation, Treasury, Independent
Agencies, and General Government Appropriations Act, 2005.)

For necessary expenses of the Office of Inspector General in carrying out the provisions of the Inspector General Act of 1978, as
amended, not to exceed $2,000,000 for official travel expenses, including hire of passenger motor vehicles; and not to exceed $100,000
for unforeseen emergencies of a confidential nature, to be allocated
and expended under the direction of the Inspector General of the
Treasury, ø$16,500,000¿ $16,722,000, of which not to exceed $2,500
shall be available for official reception and representation expenses.
(Transportation, Treasury, Independent Agencies, and General Government Appropriations Act, 2005.)
Program and Financing (in millions of dollars)
2004 actual

Identification code 20–0106–0–1–803

2005 est.

2006 est.

2005 est.

Obligations by program activity:
Audits .............................................................................
Investigations .................................................................
Reimbursable program ..................................................

9
4
2

11
5
2

12
5
2

10.00

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

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

23.90
23.95

2004 actual

00.01
00.02
09.01

21.40
22.00

Program and Financing (in millions of dollars)
Identification code 20–0115–0–1–803

SALARIES AND EXPENSES

1,005

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

1 ................... ...................
14
18
19

2006 est.

Obligations by program activity:
00.01 Direct Program Activity ..................................................

10.00

15
¥15

18
¥18

19
¥19

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

Budgetary resources available for obligation:
21.40 Unobligated balance carried forward, start of year
22.00 New budget authority (gross) ........................................
23.90
23.95

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

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36

7
32

7
24

43
¥37

39
¥32

31
¥31

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24.40

Unobligated balance carried forward, end of year ................... ................... ...................

New budget authority (gross), detail:
Discretionary:
40.00
Appropriation .............................................................
13
Spending authority from offsetting collections:
68.00
Offsetting collections (cash) .....................................
1
68.10
Change in uncollected customer payments from
Federal sources (unexpired) .................................. ...................
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854

DEPARTMENTAL OFFICES—Continued

OFFICE

THE BUDGET FOR FISCAL YEAR 2006

INSPECTOR GENERAL—Continued

SALARIES AND EXPENSES—Continued

Program and Financing (in millions of dollars)—Continued
2004 actual

Identification code 20–0106–0–1–803

68.90
70.00

72.40
73.10
73.20
73.40
74.00

2005 est.

2006 est.

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

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

Change in obligated balances:
Obligated balance, start of year ...................................
3
1
1
Total new obligations ....................................................
15
18
19
Total outlays (gross) ......................................................
¥15
¥17
¥19
Adjustments in expired accounts (net) .........................
¥2 ................... ...................
Change in uncollected customer payments from Federal sources (unexpired) ............................................ ...................
¥1
¥1

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)); 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; and 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, ø$129,126,000¿ $133,286,000;
and of which not to exceed $1,500 shall be available for official reception and representation expenses. (Transportation, Treasury, Independent Agencies, and General Government Appropriations Act, 2005.)
Program and Financing (in millions of dollars)
2004 actual

Identification code 20–0119–0–1–803

2005 est.

2006 est.

Obligated balance, end of year ................................

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

Outlays (gross), detail:
86.90 Outlays from new discretionary authority .....................
86.93 Outlays from discretionary balances .............................

13
17
2 ...................

18
1

87.00

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

Offsets:
Against gross budget authority and outlays:
88.00
Offsetting collections (cash) from: Federal sources
¥1
Against gross budget authority only:
88.95
Change in uncollected customer payments from
Federal sources (unexpired) .................................. ...................

¥1

16
16

17
18

Obligations by program activity:
Audit ...............................................................................
Investigations .................................................................
Reimbursable program ..................................................

48
79
3

48
80
3

50
83
3

10.00

74.40

00.01
00.02
09.01

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

130

131

136

22.00
23.95
23.98

Budgetary resources available for obligation:
New budget authority (gross) ........................................
Total new obligations ....................................................
Unobligated balance expiring or withdrawn .................

New budget authority (gross), detail:
Discretionary:
40.00
New budget authority (gross), detail ........................
40.35
Appropriation permanently reduced ..........................

130
131
136
¥130
¥131
¥136
¥1 ................... ...................

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

13
14

Appropriation (total discretionary) ........................
Spending authority from offsetting collections: Spending authority from offsetting collections ..................

127

128

133

70.00

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

130

131

136

72.40
73.10
73.20

Change in obligated balances:
Change in obligated balances ......................................
Total new obligations ....................................................
Total outlays (gross) ......................................................

10
130
¥128

12
131
¥133

10
136
¥136

74.40

Obligated balance, end of year ................................

86.90
86.93

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

118
10

121
12

126
10

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

128

133

136

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

The Office of Inspector General conducts 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. This office covers all Treasury activities except tax administration.

129
133
¥1 ...................

87.00

89.00
90.00

128
¥1

¥3

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

127
125

128
130

133
133

43.00
68.00

Object Classification (in millions of dollars)
2004 actual

Identification code 20–0106–0–1–803

2005 est.

2006 est.

11.1
12.1
21.0
23.1
25.2

Direct obligations:
Personnel compensation: Full-time permanent ........
9
Civilian personnel benefits .......................................
2
Travel and transportation of persons ....................... ...................
Rental payments to GSA ...........................................
1
Other services ............................................................
2

10
3
1
1
2

11
3
1
1
2

99.0
99.0

Direct obligations ..................................................
Reimbursable obligations ..............................................

14
1

17
1

18
1

99.9

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

Personnel Summary
2004 actual

Identification code 20–0106–0–1–803

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

2005 est.

2006 est.

115

TREASURY INSPECTOR GENERAL

FOR

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,
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89.00
90.00

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), 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 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. The audit function provides program audit,
contract audit and financial audit services. Program audits
review and audit all facets of IRS. Contract audits provide
professional advice to IRS contracting officials on accounting
Sfmt 3616

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TRE

DEPARTMENTAL OFFICES—Continued

DEPARTMENT OF THE TREASURY

2004 actual

Identification code 20–0119–0–1–803

11.9
12.1
21.0
23.1
23.3
25.1
25.2
25.3
25.7
26.0
31.0

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

2005 est.

72.40
73.10
73.20
73.45

26
26
¥29
¥1

22
12
¥18
¥1

15
10
¥14
¥1

74.40

Obligated balance, end of year ................................

86.90
86.93

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

9
20

5
13

5
9

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

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

25
29

12
18

10
14

2006 est.

71
1
8

73
1
9

80
21
4
9

83
24
4
10

2
1
1

3
1
1
4

Total personnel compensation .........................
Civilian personnel benefits .......................................
Travel and transportation of persons .......................
Rental payments to GSA ...........................................
Communications, utilities, and miscellaneous
charges .................................................................
Advisory and assistance services .............................
Other services ............................................................
Other purchases of goods and services from Government accounts .................................................
Operation and maintenance of equipment ...............
Supplies and materials .............................................
Equipment .................................................................

89.00
90.00

Object Classification (in millions of dollars)

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

87.00

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 against external attempts to corrupt or
threaten their employees.
This program also supports the Inspectors General Criminal
Investigator Academy of the Department of the Treasury.
This program is funded through reimbursements from the
participating agencies.

11.1
11.3
11.5

4
1
1
4

3
1
1
3

This appropriation funds repairs and selected improvements
to the Main Treasury and Annex buildings.
This appropriation of $10,000,000 million will be the final
investment in the Treasury Building and Annex Repair and
Restoration (TBARR) project. Major repairs and restoration
have resulted in a more modernized working environment
while preserving the historic integrity of the Treasury Building, and have ensured improved working conditions for the
health and safety of Treasury employees and visitors.
Object Classification (in millions of dollars)
2004 actual

Identification code 20–0108–0–1–803

99.0
99.0

Direct obligations ..................................................
Reimbursable obligations ..............................................

127
3

128
3

133
3

11.1
23.1
25.2

99.9

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

130

131

136

99.9

Personnel compensation: Full-time permanent .............
Rental payments to GSA ................................................
Other services ................................................................
Total new obligations ................................................

2004 actual

2005 est.

1001
862

852

856

Direct:
Total compensable workyears: Civilian full-time equivalent employment ......................................................

2006 est.

2005 est.

2006 est.

10 ................... ...................

øEXPANDED ACCESS
f

AND

2004 actual

Identification code 20–0108–0–1–803

2006 est.

1001

TREASURY BUILDING

2005 est.

1 ................... ...................
5
3
3
20
9
7

Personnel Summary

Personnel Summary
Identification code 20–0119–0–1–803

855

FINANCIAL SERVICES¿

ø(RESCISSION)¿

ANNEX REPAIR

AND

RESTORATION

For the repair, alteration, and improvement of the Treasury Building and Annex, ø$12,316,000¿ $10,000,000, to remain available until
September 30, ø2007¿ 2008. (Transportation, Treasury, Independent
Agencies, and General Government Appropriations Act, 2005.)

øOf the unobligated balances available under this heading,
$4,000,000 are rescinded.¿ (Transportation, Treasury, Independent
Agencies, and General Government Appropriations Act, 2005.)
Program and Financing (in millions of dollars)
2004 actual

Identification code 20–0121–0–1–808

Program and Financing (in millions of dollars)

2005 est.

2006 est.

00.01

Obligations by program activity:
00.01 Repair and improvement of Main Treasury ...................
10.00

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

21.40
22.00
22.10

2005 est.

Obligations by program activity:
Expanded access to financial services .........................

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

10.00

2004 actual

Identification code 20–0108–0–1–803

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

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

2006 est.

2
25

2
12

3
10

23.90
23.95

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

28
¥26

15
¥12

14
¥10

24.40

Unobligated balance carried forward, end of year

21.40
22.00

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

5 ................... ...................
¥1 ................... ...................

24.40

Unobligated balance carried forward, end of year

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

New budget authority (gross), detail:
Discretionary:
40.36
Unobligated balance permanently reduced .............. ...................

72.40
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4 ...................
¥4 ...................

23.90
23.95

VerDate Aug 04 2004

Budgetary resources available for obligation:
Unobligated balance carried forward, start of year
5
New budget authority (gross) ........................................ ...................

Change in obligated balances:
Obligated balance, start of year ...................................

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¥4 ...................

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

856

DEPARTMENTAL OFFICES—Continued

THE BUDGET FOR FISCAL YEAR 2006

22.00

ø(RESCISSION)¿—Continued
Program and Financing (in millions of dollars)—Continued
2004 actual

Identification code 20–0121–0–1–808

2005 est.

23.90
23.95

FINANCIAL SERVICES¿—Continued

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

9
¥4

11
¥11

3
¥3

24.40

øEXPANDED ACCESS

Unobligated balance carried forward, end of year

5 ................... ...................

2006 est.

74.40

Obligated balance, end of year ................................

72.40
73.10
73.20

4
4
¥6

2
11
¥7

6
3
¥4

Obligated balance, end of year ................................

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

3
3

5
2

3
1

87.00

1 ................... ...................
¥4
¥3 ...................

86.97
86.98

Total new obligations ....................................................
Total outlays (gross) ......................................................

New budget authority (gross), detail:
Mandatory:
60.00
Appropriation, P.L. 107–297 .....................................

74.40

73.10
73.20

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

89.00
90.00

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

4
5

6
7

3
4

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

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

89.00
90.00

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

Net budget authority and outlays:
Budget authority ............................................................ ...................
Outlays ...........................................................................
4

¥4 ...................
3 ...................

Personnel Summary
2004 actual

Identification code 20–0121–0–1–808

1001

Direct:
Total compensable workyears: Civilian full-time equivalent employment ......................................................

2005 est.

2006 est.

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

COUNTERTERRORISM FUND
Program and Financing (in millions of dollars)
2004 actual

Identification code 20–0117–0–1–751

2005 est.

2006 est.

00.01

Obligations by program activity:
Counterterrorism-related activities ................................

5 ...................

10.00

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

5 ...................

21.40
23.95

Budgetary resources available for obligation:
Unobligated balance carried forward, start of year
Total new obligations ....................................................

12
¥7

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

24.40

Unobligated balance carried forward, end of year

72.40
73.10
73.20
74.40

86.93

5 ................... ...................

Change in obligated balances:
Obligated balance, start of year ................................... ...................
Total new obligations ....................................................
7
Total outlays (gross) ...................................................... ...................
Obligated balance, end of year ................................

7
5
5 ...................
¥7
¥5

On November 26, 2002, President Bush signed into law
the Terrorism Risk Insurance Act of 2002 (P.L. 107–297).
The Act established and provided mandatory funding for a
temporary Terrorism Insurance Program to be administered
by the Department of the Treasury. Under the program, the
Federal Government is responsible for paying 90 percent of
the insured losses arising from acts of terrorism above the
applicable insurer deductible and below the $100 billion annual cap.
The Budget includes estimates of the general administrative costs of the program. Given the uncertainty surrounding
the risk of future terrorist attacks, the Budget does not include estimates of the timing or magnitude of potential insurance claims under the program, which is scheduled to sunset
on December 31, 2005. Any such claims would be paid from
permanent, indefinite authority and would not require subsequent appropriations. As required by the Act, Treasury is
conducting a study on the effectiveness of the program and
will report its results to Congress by June 30, 2005.
Object Classification (in millions of dollars)

5 ...................

2004 actual

Identification code 20–0123–0–1–376

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

11.1
25.1

Direct obligations:
Personnel compensation: Full-time permanent ........
Advisory and assistance services .............................

99.0
99.5

Direct obligations ..................................................
4
Below reporting threshold .............................................. ...................

In FY 2003, most of the balances in this account were
transferred to the Department of Homeland Security in accordance with the Homeland Security Act. Treasury, however,
retains some funding to counter, investigate and prosecute
domestic and international terrorism and to pay rewards in
connection with these activities.

99.9

1001

2005 est.

1
3

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

2006 est.

1 ...................
9
2
10
1

2
1

Personnel Summary
2004 actual

Identification code 20–0123–0–1–376

Direct:
Total compensable workyears: Civilian full-time equivalent employment ......................................................

TERRORISM INSURANCE PROGRAM

2005 est.

2006 est.

Program and Financing (in millions of dollars)
TREASURY FORFEITURE FUND
2004 actual

Identification code 20–0123–0–1–376

2005 est.

2006 est.

Unavailable Receipts (in millions of dollars)
Obligations by program activity:
00.01 Administrative Expenses ................................................

10.00

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

21.40

Budgetary resources available for obligation:
Unobligated balance carried forward, start of year

VerDate Aug 04 2004

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11
11

Identification code 20–5697–0–2–751

Receipts:
02.00 Forfeited cash and proceeds from sale of forfeited
property, Tre ..............................................................
02.40 Earnings on investments, Treasury forfeiture fund ......

5 ...................
Frm 00006

2004 actual

Fmt 3616

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309
5

2005 est.

246
5

2006 est.

246
5

DEPARTMENTAL OFFICES—Continued

DEPARTMENT OF THE TREASURY
02.99

Total receipts and collections ...................................
Appropriations:
05.00 Treasury forfeiture fund .................................................

314

251

¥313

¥251

05.99

Total appropriations ..................................................

¥313

¥251

07.99

Balance, end of year .....................................................

857

05.00
07.99

2004 actual

2005 est.

¥55

Balance, end of year ..................................................... ...................

Program and Financing (in millions of dollars)

2006 est.

316

297

251

10.00

316

297

251

75
313

96
251

50
251

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

¥55

2004 actual

Identification code 20–5081–0–2–808

Obligations by program activity:
00.01 Asset forfeiture fund ......................................................
Total new obligations ................................................

¥56

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

Program and Financing (in millions of dollars)
Identification code 20–5697–0–2–751

Appropriations:
Presidential election campaign fund ............................

23 ................... ...................

2005 est.

2006 est.

00.01
00.02
00.03

Obligations by program activity:
Matching Funds in Primaries ........................................
Nominating conventions for parties ..............................
General Elections ...........................................................

10.00

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

178

10 ...................

21.40
22.00

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

166
56

44
55

60
10 ...................
2 ................... ...................
116 ................... ...................

89
55

23.90
23.95

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

411
¥316

347
¥297

301
¥251

23.90
23.95

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

222
¥178

24.40

Unobligated balance carried forward, end of year

24.40

Unobligated balance carried forward, end of year

144

New budget authority (gross), detail:
Mandatory:
60.20
Appropriation (special fund) .....................................

73.10
73.20

Change in obligated balances:
Total new obligations ....................................................
Total outlays (gross) ......................................................

178
¥178

86.97
86.98

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

87.00

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

178

10 ...................

89.00
90.00

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

56
178

55
55
10 ...................

New budget authority (gross), detail:
Mandatory:
60.20
Appropriation (special fund) .....................................

313

251

72.40
73.10
73.20
73.45

74.40

Obligated balance, end of year ................................

176

222

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

191
98

226
25

87.00

289

251

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

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

173
176
222
316
297
251
¥289
¥251
¥251
¥23 ................... ...................

313
288

251
251

183

126

Public Law 102–393 authorized the establishment of the
Treasury Forfeiture Fund. It is available to pay or reimburse
certain costs and expenses related to seizures and forfeitures
that occur pursuant to laws enforced by bureaus participating
in the fund and other expenses authorized by 31 U.S.C. 9703.
Object Classification (in millions of dollars)
2004 actual

Identification code 20–5697–0–2–751

25.2
25.3
41.0
44.0

Other services ................................................................
Other purchases of goods and services from Government accounts ...........................................................
Grants, subsidies, and contributions ............................
Refunds ..........................................................................

99.9

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

2005 est.

222

2006 est.

176

80 ................... ...................
103
75
75
73 ................... ...................
316

297

251

PRESIDENTIAL ELECTION CAMPAIGN FUND
Unavailable Receipts (in millions of dollars)
2004 actual

Identification code 20–5081–0–2–808

Receipts:
02.61 Presidential election campaign fund ............................
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2006 est.

Frm 00007

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99
144
¥10 ...................

10 ...................
¥10 ...................

12 ................... ...................
166
10 ...................

Matching funds in primaries.—Upon certification by the
Federal Election Commission, every candidate eligible to receive payments is entitled to receive $250 in Federal matching
funds for each eligible $250 private contribution received after
the beginning of the calendar year immediately preceding
the election year through the end of the calendar year of
the election.
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. By statute, the two major parties
receive $4 million each, plus a cost-of-living increase. In 2004,
both parties received $14.9 million for their nominating conventions.
Candidates for general elections.—By statute, the eligible
candidates of each major party in a presidential election are
entitled to equal payments in an amount which, in the aggregate, shall not exceed $20 million each, plus a cost-of-living
increase. In 2004, this amounted to $74.6 million for each
candidate.
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.
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858

DEPARTMENTAL OFFICES—Continued

THE BUDGET FOR FISCAL YEAR 2006
Budgetary resources available for obligation:
Unobligated balance carried forward, start of year
(Special drawing rights) ...........................................
22.00 New budget authority (gross) ........................................

24,816
464

24,816
473

24,816
482

23.90
23.95

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

25,280
¥464

25,289
¥473

25,298
¥482

24.40

SALLIE MAE ASSESSMENTS

Unobligated balance carried forward, end of year

24,816

New budget authority (gross), detail:
Mandatory:
69.00
Offsetting collections (cash) .....................................

464

473

482

72.40
73.10

Change in obligated balances:
Obligated balance, start of year ...................................
Total new obligations ....................................................

14,135
464

14,599
473

15,072
482

21.40

Unavailable Receipts (in millions of dollars)
2004 actual

Identification code 20–5407–0–2–808

Receipts:
02.00 Sallie Mae assessments ................................................
Appropriations:
05.00 Sallie Mae assessments ................................................
07.99

2005 est.

2006 est.

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

Balance, end of year ..................................................... ................... ................... ...................

Program and Financing (in millions of dollars)
2004 actual

Identification code 20–5407–0–2–808

2005 est.

2006 est.

00.01

Obligations by program activity:
Sallie Mae oversight activities ......................................

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

74.40

Obligated balance, end of year ................................

14,599

15,072

15,554

10.00

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

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

Offsets:
Against gross budget authority and outlays:
Offsetting collections (cash) from:
88.20
Interest on Federal securities ...............................
88.40
Interest on foreign investments ...........................

¥116
¥348

¥118
¥355

¥120
¥362

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

88.90

¥464

¥473

¥482

89.00
90.00

21.40
22.00

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

23.90
23.95

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

1
¥1

24.40

Unobligated balance carried forward, end of year

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

New budget authority (gross), detail:
Discretionary:
40.20
Appropriation (special fund) .....................................

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

73.10
73.20

Change in obligated balances:
Total new obligations ....................................................
Total outlays (gross) ......................................................

86.90
86.93

Outlays (gross), detail:
Outlays from new discretionary authority .....................
1 ................... ...................
Outlays from discretionary balances ............................. ...................
1 ...................

87.00

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

89.00
90.00

1
¥1

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

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

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

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

The Secretary of the Treasury is authorized by the Higher
Education Act of 1965, as amended, to collect from the Student Loan Marketing Association, commonly known as Sallie
Mae or SLMA an annual assessment of up to $800,000, adjusted by the Consumer Price Index, to cover the expenses
relating to providing financial oversight of the Association.
On December 29, 2004, Treasury officials announced the
formal separation of Sallie Mae from the Federal Government.
This action completed the transformation of Sallie Mae to
a fully private corporation. Program expenses will be phased
out over FY 2005.
Personnel Summary
2004 actual

Identification code 20–5407–0–2–808

1001

Direct:
Total compensable workyears: Civilian full-time equivalent employment ......................................................

2005 est.

2006 est.

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

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

Net budget authority and outlays:
Budget authority ............................................................ ................... ................... ...................
Outlays ...........................................................................
¥464
¥473
¥482

10,502

10,319

10,713

10,319

10,713

The Secretary of the Treasury is authorized to deal in gold
and foreign exchange and other instruments of credit and
securities as the Secretary considers necessary, consistent
with U.S. obligations in the International Monetary Fund
(IMF) regarding orderly exchange arrangements and a stable
system of exchange rates. 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, if any, are also advanced to the fund.
The principal sources of the fund’s income have been profits
on foreign exchange transactions and earnings on investments
held by the fund, including interest earned on fund holdings
of U.S. Government securities.
The amounts reflected in the 2005 and 2006 estimates entail only projected net interest earnings on Exchange Stabilization Fund (ESF) assets. The estimates are subject to
considerable variance, depending on changes in the amount
and composition of assets and the interest rates applied to
investments. In addition, 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 gains or losses reflecting SDR valuation
or foreign currency valuation. As required by Public Law 95–
612, the fund is not used to meet the administrative expenses.
Balance Sheet (in millions of dollars)

Public enterprise funds:

2003 actual

Identification code 20–4444–0–3–155

EXCHANGE STABILIZATION FUND

2004 actual

Identification code 20–4444–0–3–155

2005 est.

2006 est.

Obligations by program activity:
09.01 Reimbursable program ..................................................

464

473

482

10.00

464

473

ASSETS:
Investments in US securities:
1102
Federal assets: Treasury securities, par ................
Non-Federal assets:
1201
Foreign Currency Investments ..................................
1206
Receivables, net ........................................................
1801 Other Federal assets: Cash and other monetary assets ...............................................................................

12,062

8,903

1999

Program and Financing (in millions of dollars)

41,219

42,790

10,502

10,319

18,553
102

23,568
.......................

482

Total new obligations (object class 43.0) ................

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Total assets ...............................................................
E:\BUDGET\TRE.XXX

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DEPARTMENTAL OFFICES—Continued

DEPARTMENT OF THE TREASURY

2207

LIABILITIES:
Non-Federal liabilities: Other ..........................................

Object Classification (in millions of dollars)
9,223

9,421

9,223

2999

9,421

Total liabilities ..........................................................
NET POSITION:
3100 Appropriated capital ........................................................
3300 Cumulative results of operations ...................................

200
31,796

200
33,169

3999

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

31,996

33,369

4999

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

41,219

42,790

WORKING CAPITAL FUND

25.7
26.0
31.0

Program and Financing (in millions of dollars)

99.9

Intragovernmental funds:

2004 actual

09.10
09.11

Obligations by program activity:
Working capital fund .....................................................
249
Administrative overhead ................................................ ...................

2005 est.

245
8

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

249

217

21.40
22.00
22.10

39
245

67
245

288
¥249

284
¥217

312
¥253

24.40

Unobligated balance carried forward, end of year

72.40
73.10
73.20
73.45
74.00

230

2005 est.

2006 est.

216

245

642
69
14

644
83
14

706
85
24

10.00

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

725

741

815

21.40
22.00
22.10

202
829

346
945

575
1,041

¥1 ................... ...................
215

245

121
143
70
249
217
253
¥205
¥290
¥245
¥23 ................... ...................

23.90
23.95

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

1,071
¥725

1,316
¥741

1,641
¥815

24.40

Unobligated balance carried forward, end of year

346

575

826

530

650

803

299

295

238

829

945

1,041

¥130
725
¥537
¥40

¥281
741
¥660
¥25

¥520
815
¥798
¥25

¥299

¥295

¥238

1 ................... ...................
78

86.97
86.98

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

157
48

233
57

233
12

New budget authority (gross), detail:
Spending authority from offsetting collections:
Discretionary:
68.00
Offsetting collections (cash) ................................
68.10
Change in uncollected customer payments from
Federal sources (unexpired) .............................

87.00

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

205

290

245

68.90

¥216

¥245

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

Central services in the Department of the Treasury working
capital fund include: telecommunications, printing, reproduction, computer support/usage, personnel/payroll, automated financial management systems, training, centralized short-term
management assistance, procurement information, information technology services, an environmental health and safety
program, and printing procurement services. These services
are provided on a reimbursable basis at rates which will
recover the fund’s operating expenses, including accrual of
annual leave and depreciation of equipment.
Jkt 205782

230

2006 est.

Obligations by program activity:
Consolidated/Integrated Administrative Management ..
Financial Management Administrative Support Service
Financial Systems, Consulting and Training ................

12:55 Jan 26, 2005

2005 est.

09.01
09.02
09.03

143

VerDate Aug 04 2004

200

2004 actual

Identification code 20–4560–0–4–803

Obligated balance, end of year ................................

89.00
90.00

253

Program and Financing (in millions of dollars)

74.40

217

TREASURY FRANCHISE FUND

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

2004 actual

Reimbursable:
Total compensable workyears: Civilian full-time equivalent employment ......................................................

23 ................... ...................

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

69.90

249

23.90
23.95

New budget authority (gross), detail:
Mandatory:
69.00
Offsetting collections (cash) .....................................
69.10
Change in uncollected customer payments from
Federal sources (unexpired) ..................................

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

Identification code 20–4501–0–4–803

253

50
215

2006 est.

Personnel Summary

2001
10.00

2005 est.

Personnel compensation: Full-time permanent .............
18
19
21
Civilian personnel benefits ............................................
4
5
6
Travel and transportation of persons ............................ ...................
1
1
Rental payments to GSA ................................................
3
3
3
Communications, utilities, and miscellaneous charges
29
20
15
Advisory and assistance services ..................................
25 ................... ...................
Other services ................................................................
82
159
186
Other purchases of goods and services from Government accounts ...........................................................
32
2
2
Operation and maintenance of equipment ...................
53
1
3
Supplies and materials ................................................. ...................
2
2
Equipment ......................................................................
3
5
14

2006 est.

209
8

2004 actual

Identification code 20–4501–0–4–803

11.1
12.1
21.0
23.1
23.3
25.1
25.2
25.3

Identification code 20–4501–0–4–803

859

PO 00000

Frm 00009

Fmt 3616

72.40
73.10
73.20
73.45
74.00

Spending authority from offsetting collections
(total discretionary) .....................................
Change in obligated balances:
Obligated balance, start of year ...................................
Total new obligations ....................................................
Total outlays (gross) ......................................................
Recoveries of prior year obligations ..............................
Change in uncollected customer payments from Federal sources (unexpired) ............................................

74.40

Obligated balance, end of year ................................

¥281

¥520

¥766

86.90
86.93

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

455
82

520
140

573
225

87.00

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

537

660

798

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

¥529
¥1

¥649
¥1

¥802
¥1

88.90

¥530

¥650

¥803

Sfmt 3643

Total, offsetting collections (cash) ..................
E:\BUDGET\TRE.XXX

TRE

860

DEPARTMENTAL OFFICES—Continued

THE BUDGET FOR FISCAL YEAR 2006

Intragovernmental funds—Continued

General Fund Credit Receipt Accounts (in millions of dollars)

TREASURY FRANCHISE FUND—Continued

2004 actual

Identification code 20–4560–0–4–803

88.95

89.00
90.00

2004 actual

Identification code 20–0122–0–1–402

Program and Financing (in millions of dollars)—Continued

0102
0103

2005 est.

Negative subsidies/subsidy reestimates ....................... ...................
Negative subsidies/subsidy reestimates .......................
233

2006 est.

¥299

¥295

¥238

Object Classification (in millions of dollars)
2004 actual

Identification code 20–4560–0–4–803

2004 actual

Identification code 20–0122–0–1–402

2005 est.

2006 est.

11.1
11.5

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

36
2

35
3

11.9
12.1
21.0
23.1
23.3
25.2
26.0
31.0
32.0

Total personnel compensation ..............................
Civilian personnel benefits ............................................
Travel and transportation of persons ............................
Rental payments to GSA ................................................
Communications, utilities, and miscellaneous charges
Other services ................................................................
Supplies and materials .................................................
Equipment ......................................................................
Land and structures ......................................................

38
10
2
1
3
657
2
9
3

38
12
3
3
12
655
3
11
4

38
12
3
3
12
729
3
11
4

99.9

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

725

741

815

Personnel Summary

Reimbursable:
Total compensable workyears: Civilian full-time equivalent employment ......................................................

602

2005 est.

2006 est.

678

713

Credit accounts:
AIR TRANSPORTATION STABILIZATION PROGRAM ACCOUNT
For necessary expenses to administer the Air Transportation Stabilization Board established by section 102 of the Air Transportation
Safety and System Stabilization Act (Public Law 107–42),
ø$2,000,000¿ $2,942,000, to remain available until expended. In fiscal
year 2006, the Air Transportation Stabilization Board may charge
fees to a borrower for the costs to the ATSB associated with bankruptcy proceedings of the borrower. Such fees shall be collected and
deposited in the Air Transportation Stabilization Program Account,
to be available for such costs. (Transportation, Treasury, Independent
Agencies, and General Government Appropriations Act, 2005.)
VerDate Aug 04 2004

12:55 Jan 26, 2005

Jkt 205782

PO 00000

2006 est.

00.07
00.08
00.09

Obligations by program activity:
Reestimates of guaranteed loan subsidy ......................
Interest on reestimates of guaranteed loan subsidy
Administrative expenses ................................................

25
1
3

331 ...................
10 ...................
2
3

10.00

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

343

21.40
22.00

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

3
29

3
343

3
3

23.90
23.95

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

32
¥29

346
¥343

6
¥3

24.40

Unobligated balance carried forward, end of year

New budget authority (gross), detail:
Discretionary:
40.00
Appropriation .............................................................
Mandatory:
60.00
Appropriation .............................................................

341 ...................

70.00

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

343

72.40
73.10
73.20

3
29
¥29

3
343
¥343

3
3
¥3

Obligated balance, end of year ................................

86.90
86.93
86.97

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

87.00

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

343

89.00
90.00

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

29
27

343
343

3
3

Frm 00010

Fmt 3616

2
2
3
1 ................... ...................
26
341 ...................

Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in
millions of dollars)
2004 actual

Identification code 20–0122–0–1–402

2004 actual

2005 est.

74.40

The Department of the Treasury was authorized to pilot
a franchise fund under P.L. 103–356, the Government Management and Reform Act of 1994. The purpose of the franchise
fund pilots was to bring about lower costs and higher quality
through greater competition for government and financial administrative services. The Treasury Franchise Fund (The
Fund) was established by P.L. 104–208 and it was made
permanent by P.L. 108–447.
The Fund is a revolving fund that is used to supply financial and administrative services on a fee-for-service basis. Activities include: Consolidated/Integrated Administrative Management; Financial Management Administrative Support; and
Financial Systems, Consulting, and Training Services. The
Fund was recognized as a Center of Excellence in the Financial Management Line of Business in 2005, making it eligible
to enter into competitions to provide cross-agency financial
management services on a Government-wide basis. For 2006,
service activities are expected to have spending authority of
$803 million and employ 713 people.

2001

2006 est.

42 ...................
41 ...................

Program and Financing (in millions of dollars)

Against gross budget authority only:
Change in uncollected customer payments from
Federal sources (unexpired) ..................................

Identification code 20–4560–0–4–803

2005 est.

Guaranteed loan levels supportable by subsidy budget
authority:
215001 Airline loan guarantees .................................................
215901 Total loan guarantee levels ...........................................
Guaranteed loan subsidy (in percent):
232001 Airline loan guarantees .................................................
232901 Weighted average subsidy rate .....................................
Guaranteed loan subsidy budget authority:
233001 Airline loan guarantees .................................................

2005 est.

2006 est.

30 ................... ...................
30 ................... ...................
¥8.93

0.00

¥8.93

0.00

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

233901 Total subsidy budget authority ......................................
¥3 ................... ...................
Guaranteed loan subsidy outlays:
234001 Airline loan guarantees ................................................. ...................
¥3 ...................
234901 Total subsidy outlays ..................................................... ...................
Guaranteed loan upward reestimate subsidy budget authority:
235001 Airline loan guarantees .................................................
26

¥3 ...................

235901 Total upward reestimate budget authority ....................
Guaranteed loan downward reestimate subsidy budget
authority:
237001 Airline loan guarantees .................................................

341 ...................

¥233

¥41 ...................

237901 Total downward reestimate subsidy budget authority

¥233

¥41 ...................

Sfmt 3643

E:\BUDGET\TRE.XXX

TRE

341 ...................

DEPARTMENTAL OFFICES—Continued

DEPARTMENT OF THE TREASURY
Administrative expense data:
351001 Budget authority ............................................................
358001 Outlays from balances ...................................................
359001 Outlays from new authority ...........................................

3
1
2

On September 22, 2001, President Bush signed into law
the Air Transportation Safety and System Stabilization Act,
P.L. 107–42. The Act established the Air Transportation Stabilization Board.
Object Classification (in millions of dollars)
2004 actual

Identification code 20–0122–0–1–402

2006 est.

11.1
25.2
41.0

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

1
2
26

1
1
1
2
341 ...................

99.9

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

343

1001

¥29
¥69

¥4
¥13

¥4
¥184

88.90

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

¥123

¥358

¥188

89.00
90.00

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

¥48
110

2005 est.

2006 est.

Status of Guaranteed Loans (in millions of dollars)

00.91
08.01
08.02
08.04

2004 actual

Obligations by program activity:
Claim payments ............................................................. ...................
Interest payments to Treasury ....................................... ...................
Direct Program by Activities—Subtotal (1 level) ...................
Payment of negative subsidy to receipt account .......... ...................
Payment of downward reestimates to receipt account
224
Payment of interest on downward reestimates to receipt account .............................................................
9

08.91

Direct Program by Activities—Subtotal (1 level)

233

10.00

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

233

21.40
22.00
22.40
22.60

2005 est.

2006 est.

Total guaranteed loan commitments ........................
30 ................... ...................
Guaranteed amount of guaranteed loan commitments ................... ................... ...................

2210
2231
2251
2261

Cumulative balance of guaranteed loans outstanding:
Outstanding, start of year .............................................
1,797
1,703
670
Disbursements of new guaranteed loans ......................
30 ................... ...................
Repayments and prepayments ......................................
¥124
¥110
¥220
Adjustments: Terminations for default that result in
loans receivable ........................................................ ...................
¥923
¥8
Outstanding, end of year ..........................................

2299

Memorandum:
Guaranteed amount of guaranteed loans outstanding,
end of year ................................................................

Program and Financing (in millions of dollars)

00.01
00.02

2004 actual

Position with respect to appropriations act limitation
on commitments:
2111 Limitation on guaranteed loans made by private lenders .............................................................................. ................... ................... ...................
2121 Limitation available from carry-forward .......................
8,138
8,108
8,108
2143 Uncommitted limitation carried forward .......................
¥8,108
¥8,108
¥8,108

2290

AIR TRANSPORTATION STABILIZATION GUARANTEED LOAN FINANCING
ACCOUNT

Identification code 20–4286–0–3–402

264 ...................
650
¥178

2150
2199
2004 actual

Direct:
Total compensable workyears: Civilian full-time equivalent employment ......................................................

Interest on uninvested funds ...............................
Non-Federal sources .............................................

Personnel Summary
Identification code 20–0122–0–1–402

88.25
88.40

Identification code 20–4286–0–3–402
2005 est.

861

2005 est.

2006 est.

923
2

8
2

925
10
42 ...................
39 ...................
2 ...................
83 ...................
1,008

Budgetary resources available for obligation:
Unobligated balance carried forward, start of year
546
387 ...................
New financing authority (gross) ....................................
75
622
188
Capital transfer to general fund ................................... ...................
¥1 ...................
Portion applied to repay debt ........................................
¥1 ...................
¥178

Addendum:
Cumulative balance of defaulted guaranteed loans
that result in loans receivable:
2310
Outstanding, start of year ........................................
2331
Disbursements for guaranteed loan claims .............
2351
Repayments of loans receivable ...............................
2361
Write-offs of loans receivable ...................................
2390

1,703

670

442

1,122 ................... ...................

................... ...................
...................
923
................... ...................
................... ...................

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

923

923
8
¥175
¥617
139

The Board does not anticipate making any new loan guarantees in 2006.
As required by the Federal Credit Reform Act of 1990,
as amended, this non-budgetary account records all cash flows
to and from the Government resulting from loan guarantees
obligated in 1992 and beyond. The amounts in this account
are a means of financing and are not included in the budget
totals.
Balance Sheet (in millions of dollars)

23.90
23.95

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

24.40

Unobligated balance carried forward, end of year

620
¥233

1,008
¥1,008

10
¥10

387 ................... ...................

New financing authority (gross), detail:
Mandatory:
67.10
Authority to borrow ....................................................
¥48
264 ...................
69.00 Offsetting collections (cash) .........................................
25
341 ...................
69.00 Offsetting collections (cash) .........................................
29
4
4
69.00 Offsetting collections (cash) ......................................... ...................
13
184
69.00 Offsetting collections (cash) .........................................
69 ................... ...................
69.90

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

123

358

622

188

in obligated balances:
new obligations ....................................................
financing disbursements (gross) .........................
financing disbursements (gross) .........................

233
¥233
233

1,008
¥1,008
1,008

10
¥10
10

Offsets:
Against gross financing authority and financing disbursements:
Offsetting collections (cash) from:
88.00
Subsidy from program account ............................

¥25

2004 actual

ASSETS:
1101 Federal assets: Fund balances with Treasury ..............

562

1999

Total assets ...............................................................
LIABILITIES:
2204 Non-Federal liabilities: Liabilities for loan guarantees

562

2999

Total liabilities ..........................................................

562

4999

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

562

188

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

2003 actual

Identification code 20–4286–0–3–402

70.00

73.10
73.20
87.00

Change
Total
Total
Total

VerDate Aug 04 2004

12:55 Jan 26, 2005

Jkt 205782

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¥341 ...................
Frm 00011

Fmt 3616

COMMUNITY DEVELOPMENT FINANCIAL INSTITUTIONS FUND PROGRAM
ACCOUNT
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$55,522,000, to remain available
until September 30, 2006, of which $4,000,000 shall be for financial
assistance, technical assistance, training and outreach programs designed to benefit Native American, Native Hawaiian, and Alaskan
Native communities and provided primarily through qualified community development lender organizations with experience and expertise
Sfmt 3616

E:\BUDGET\TRE.XXX

TRE

862

DEPARTMENTAL OFFICES—Continued

THE BUDGET FOR FISCAL YEAR 2006

Credit accounts—Continued
COMMUNITY DEVELOPMENT FINANCIAL INSTITUTIONS FUND PROGRAM
ACCOUNT—Continued
in community development banking and lending in Indian country,
Native American organizations, tribes and tribal organizations and
other suitable providers, and up to $14,900,000 may¿ 7,900,000, to
be used for øadministrative expenses, including¿ administration of
the New Markets Tax Creditø, up to $6,000,000 may be used for
the cost of direct loans, and up to $250,000 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, as amended: Provided further, That these funds are available
to subsidize gross obligations for the principal amount of direct loans
not to exceed $11,000,000¿ program and for management of the existing portfolio of awards to Community Development Financial Institutions and insured financial institutions. (Departments of Veterans Affairs and Housing and Urban Development, and Independent Agencies
Appropriations Act, 2005.)

0101

2004 actual

Negative subsidies/subsidy reestimates .......................

2005 est.

2006 est.

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

Program and Financing (in millions of dollars)
2004 actual

Identification code 20–1881–0–1–451

5 ...................

34.37

36.52 ...................

34.37

36.52 ...................

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

133901 Total subsidy budget authority ......................................
2
Direct loan subsidy outlays:
134001 Community Development Financial Institutions Program Financial Assistance Component- Direct
Loans ......................................................................... ...................

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

132901 Weighted average subsidy rate .....................................
Direct loan subsidy budget authority:
133001 Community Development Financial Institutions Program Financial Assistance Component- Direct
Loans .........................................................................

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

2005 est.

134901 Total subsidy outlays ..................................................... ...................
Direct loan upward reestimate subsidy budget authority:
135001 Community Development Financial Institutions Program Financial Assistance Component- Direct
Loans .........................................................................
2

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

135901 Total upward reestimate budget authority ....................
Direct loan downward reestimate subsidy budget authority:
137001 Community Development Financial Institutions Program Financial Assistance Component- Direct
Loans .........................................................................

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

¥3

¥1 ...................

137901 Total downward reestimate budget authority ...............

General Fund Credit Receipt Accounts (in millions of dollars)
Identification code 20–1881–0–1–451

115901 Total direct loan levels ..................................................
Direct loan subsidy (in percent):
132001 Community Development Financial Institutions Program Financial Assistance Component- Direct
Loans .........................................................................

¥3

¥1 ...................

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

235901 Total upward reestimate budget authority .................... ................... ................... ...................

2006 est.

00.01
00.05
00.09
00.11
00.12
00.13
00.14

Obligations by program activity:
Direct loan subsidy ........................................................
Reestimates of Direct Loan Subsidy .............................
General administrative expenses ...................................
Bank enterprise awards program ..................................
Financial Assistance ......................................................
Technical Assistance .....................................................
Native American/Hawaiian Program ..............................

2
2
11
17
42
5
8

2
1
15
10
22
3
4

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

10.00

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

21.40
22.00

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

27
63

3
56

2
8

23.90
23.95

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

90
¥87

59
¥57

10
¥8

The 2006 Budget proposes to consolidate the Community
Development Financial Institutions (CDFI) program into a
new economic and community development program to be
administered by the Department of Commerce. The new program is designed to achieve greater results and focus on communities most in need of assistance.
Treasury’s CDFI Fund will continue to be responsible for
administering the New Markets Credit Program and for managing the existing loan portfolio of awards made to CDFIs
and insured financial institutions.
Object Classification (in millions of dollars)
2004 actual

Identification code 20–1881–0–1–451

2005 est.

2006 est.

Unobligated balance carried forward, end of year

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

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

Obligated balance, end of year ................................

64
87
¥59

92
57
¥85
64

5
1
1
4
76

6
2
1 ...................
1 ...................
8
6
41 ...................

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

64
8
¥63

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

99.9

24.40

11.1
12.1
23.1
25.2
41.0

Personnel Summary

87.00

2004 actual

Identification code 20–1881–0–1–451

1001
86.90
86.93

Outlays (gross), detail:
Outlays from new discretionary authority ..................... ...................
Outlays from discretionary balances .............................
59

7
78

Direct:
Total compensable workyears: Civilian full-time equivalent employment ......................................................

1
62

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

63
57

56
85

2004 actual

Direct loan levels supportable by subsidy budget authority:
115001 Community Development Financial Institutions Program Financial Assistance Component- Direct
Loans .........................................................................
VerDate Aug 04 2004

12:55 Jan 26, 2005

Jkt 205782

2005 est.

2006 est.

PO 00000

5 ...................
Frm 00012

Fmt 3616

Program and Financing (in millions of dollars)

00.01
00.02
00.91
08.02

2006 est.

COMMUNITY DEVELOPMENT FINANCIAL INSTITUTIONS FUND DIRECT
LOAN FINANCING ACCOUNT

2004 actual

Identification code 20–4088–0–3–451

Identification code 20–1881–0–1–451

2005 est.

8
63

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

Obligations by program activity:
Direct loans ....................................................................
Interest paid to Treasury ...............................................

2005 est.

2006 est.

5
5 ...................
2 ................... ...................

Program subtotal .......................................................
Payment of a downward reestimate to a receipt account ..........................................................................

5 ...................

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

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

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

10.00
Sfmt 3643

E:\BUDGET\TRE.XXX

TRE

DEPARTMENTAL OFFICES—Continued
Federal Funds

DEPARTMENT OF THE TREASURY

22.00
22.60

Budgetary resources available for obligation:
New financing authority (gross) ....................................
Portion applied to repay debt ........................................

12
¥2

23.90
23.95

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

10
¥10

New financing authority (gross), detail:
Mandatory:
67.10
Authority to borrow ....................................................
69.00 Offsetting collections (cash) .........................................
69.10 Change in uncollected customer payments from Federal sources (unexpired) ............................................

7
4

69.90

1999

4
10
¥7

6
5
6 ...................
¥7
¥7

6
7

5
7

¥2
7

¥3 ...................
¥2
¥2
¥1
¥1
¥6

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

7
4

2004 actual

Identification code 20–4088–0–3–451

Position with respect to appropriations act limitation
on obligations:
1111 Limitation on direct loans .............................................
1142 Unobligated direct loan limitation (¥) ........................

1290

4 ...................
1
4

2005 est.

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

Trust Funds
øVIOLENT CRIME REDUCTION PROGRAM¿
ø(RESCISSION)¿
øOf the unobligated balances available under this heading,
$1,200,000 are rescinded.¿ (Transportation, Treasury, Independent
Agencies, and General Government Appropriations Act, 2005.)
Program and Financing (in millions of dollars)

21.40
22.00

Budgetary resources available for obligation:
Unobligated balance carried forward, start of year
2
New budget authority (gross) ........................................ ...................

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

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

Unobligated balance carried forward, end of year

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

New budget authority (gross), detail:
Discretionary:
40.36
Unobligated balance permanently reduced .............. ...................

¥1 ...................

72.40
73.20

Change in obligated balances:
Obligated balance, start of year ...................................
Total outlays (gross) ......................................................

74.40

Obligated balance, end of year ................................

86.93

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

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

89.00
90.00

¥1 ...................
2 ...................

4
¥2

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

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

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.
f

5 ...................

Cumulative balance of direct loans outstanding:
Outstanding, start of year .............................................
50
Disbursements: Direct loan disbursements ...................
7
Repayments: Repayments and prepayments .................
¥1
Write-offs for default: Direct loans ............................... ...................

56
61
7 ...................
¥1
¥1
¥1 ...................

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

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

2003 actual

Identification code 20–4088–0–3–451

ASSETS:
Net value of assets related to post–
1991 direct loans receivable:
1401
Direct loans receivable, gross .................................
1405
Allowance for subsidy cost (–) ...............................
Net present value of assets related to direct
loans .............................................................
Jkt 205782

2006 est.

Total budgetary resources available for obligation

11 ...................
¥6 ...................

12:55 Jan 26, 2005

2005 est.

Federal Funds
11
¥6

VerDate Aug 04 2004

2004 actual

Identification code 20–8526–0–1–751

2006 est.

Balance Sheet (in millions of dollars)

1499

Total liabilities ..........................................................

4999

¥3

Status of Direct Loans (in millions of dollars)

1210
1231
1251
1263

2999

24.40

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.

1150

23.90

¥4

Total, offsetting collections (cash) ..................
Against gross financing authority only:
Change in receivables from program accounts .......

89.00
90.00

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

Obligated balance, end of year ................................
Total financing disbursements (gross) .........................

88.95

Offsets:
Against gross financing authority and financing disbursements:
Offsetting collections (cash) from:
88.00
Federal sources .....................................................
¥2
88.40
Non-Federal sources Intrest repayments ..............
¥2
88.40
Non-Federal sources—Principal ........................... ...................
88.90

4 ...................
6
3

Change in obligated balances:
Obligated balance, start of year ...................................
Total new obligations ....................................................
Total financing disbursements (gross) .........................
Change in uncollected customer payments from Federal sources (unexpired) ............................................

74.40
87.00

7 ...................
¥6 ...................

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

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

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

72.40
73.10
73.20
74.00

3
¥3

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

70.00

10
¥3

863

PO 00000

2004 actual

50
–18

56
–20

Frm 00013

Fmt 3616

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$72,502,000, of
which $7,500,000 shall be available for BSA Direct;¿ $73,630,000
of which not to exceed ø$7,000,000¿ $6,944,000 shall remain available
until September 30, ø2007¿ 2008; and of which ø$8,354,000¿
$8,521,000 shall remain available until September 30, ø2006¿ 2007:
Provided, That funds appropriated in this account may be used to
procure personal services contractsø: Provided further, That up to
$350,000 of the funds under this heading may be available for planning, sponsoring, administering, receiving, and such other expenses
as the Director deems necessary, including reception and representation expenses, to host the 2005 Annual Plenary of the Egmont
Group¿. (Transportation, Treasury, Independent Agencies, and General Government Appropriations Act, 2005.)
Sfmt 3616

E:\BUDGET\TRE.XXX

TRE

864

DEPARTMENTAL OFFICES—Continued
Federal Funds—Continued

THE BUDGET FOR FISCAL YEAR 2006

FINANCIAL CRIMES ENFORCEMENT NETWORK—Continued
SALARIES AND EXPENSES—Continued

Program and Financing (in millions of dollars)
2004 actual

Identification code 20–0173–0–1–751

Obligations by program activity:
BSA administration and Analysis ..................................
Regulatory support programs, including money services businesses .........................................................
09.01 Reimbursable program ..................................................
00.01
00.02

10.00

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

21.40
22.00
22.10

2005 est.

2006 est.

8
3

8
2

9
61

11
74

11
76

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

23.90
23.95

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

71
¥59

85
¥74

87
¥76

24.40

Unobligated balance carried forward, end of year

New budget authority (gross), detail:
Discretionary:
40.00
Appropriation .............................................................
58
40.35
Appropriation permanently reduced .......................... ...................
43.00
68.00
68.10
68.90
70.00

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

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

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

Change in obligated balances:
Obligated balance, start of year ...................................
Total new obligations ....................................................
Total outlays (gross) ......................................................
Recoveries of prior year obligations ..............................
Change in uncollected customer payments from Federal sources (unexpired) ............................................
74.10 Change in uncollected customer payments from Federal sources (expired) ................................................
72.40
73.10
73.20
73.45
74.00

74.40

73
74
¥1 ...................

Obligated balance, end of year ................................

9
10
13
59
74
76
¥56
¥71
¥76
¥1 ................... ...................

FinCEN was established in April 1990, by the U.S. Department of the Treasury, and was elevated to bureau status
in October 2001. FinCEN is one of three entities (including
the Office of Foreign Assets Control and the Internal Revenue
Service Criminal Investigation Division) within the Treasury
responsible for combating money laundering and terrorist financing. These entities work collaboratively with the Office
of Terrorism and Financial Intelligence under Treasury’s
Under Secretary for Enforcement.
BSA Administration and Analysis.—This activity comprises
FinCEN’s efforts to administer the BSA, such as promulgating
regulations, providing outreach and guidance to the regulated
industries, initiating regulatory enforcement actions, and,
with the IRS, managing the information filed by the regulated
industries. Internationally, FinCEN promotes the development of anti-money laundering regimes through training and
technical assistance. This activity also incorporates FinCEN’s
efforts to support law enforcement, such as providing investigative case research, facilitating the exchange of investigative information with foreign jurisdictions, and identifying foreign and domestic money laundering and terrorist financing
trends, patterns, and techniques.
Because FinCEN both collects and analyzes the BSA data,
it is able to assess and demonstrate the value of the data
then suggest ways to increase its value and strike a balance
between meeting law enforcement’s information needs, minimizing the burden on regulated industry, and protecting individual privacy.
Regulatory Support Programs, including Money Services
Businesses.—This activity supports requirements to strengthen anti-money laundering controls with the money services
businesses industry, casinos, broker/dealers, securities, and
other industries with new program or reporting requirements
under the Bank Secrecy Act. This activity also incorporates
FinCEN’s efforts with the IRS, especially related to the money
services businesses industry, to assure compliance, respond
to public inquiries, distribute forms and publications, and support information processing of BSA data.
Object Classification (in millions of dollars)

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

13
11.1
11.5

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

27
1

21
5
1
2

25
6
1
4

28
7
1
5

1
5

1
15

1
11

25.4
25.7
31.0

Total personnel compensation .........................
Civilian personnel benefits .......................................
Travel and transportation of persons .......................
Rental payments to GSA ...........................................
Communications, utilities, and miscellaneous
charges .................................................................
Other services ............................................................
Other purchases of goods and services from Government accounts .................................................
Operation and maintenance of facilities ..................
Operation and maintenance of equipment ...............
Equipment .................................................................

10
3
6
2

9
2
6
3

10
1
6
4

99.0
99.0

Direct obligations ..................................................
Reimbursable obligations ..............................................

56
3

72
2

74
2

99.9

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

56
15

58
18

87.00

11.9
12.1
21.0
23.1
23.3

¥2

25.2
25.3

89.00
90.00

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

¥2 ................... ...................
1 ................... ...................

58
53

72
69

74
74

FinCEN’s mission is to safeguard the financial systems
from the abuses of financial crime, including terrorist financing, money laundering, and other illicit activity. FinCEN
achieves this mission by: (1) administering the Bank Secrecy
Act (BSA); (2) supporting law enforcement, intelligence, and
regulatory agencies through sharing and analysis of financial
intelligence; (3) building global cooperation with our counterpart financial intelligence units; and (4) networking people,
ideas, and information.
VerDate Aug 04 2004

12:55 Jan 26, 2005

Jkt 205782

2006 est.

24
1

44
12

2005 est.

20
1

Outlays (gross), detail:
86.90 Outlays from new discretionary authority .....................
86.93 Outlays from discretionary balances .............................
Total outlays (gross) .................................................

2004 actual

Identification code 20–0173–0–1–751

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

PO 00000

Frm 00014

Fmt 3616

Personnel Summary
2004 actual

Identification code 20–0173–0–1–751

2005 est.

2006 est.

1001

Sfmt 3643

E:\BUDGET\TRE.XXX

TRE

249

309

330

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

FINANCIAL MANAGEMENT SERVICE
Federal Funds

DEPARTMENT OF THE TREASURY
24.40

AND

DRUG ENFORCEMENT

Program and Financing (in millions of dollars)
2004 actual

Identification code 20–1501–0–1–751

72.40
73.20
74.40

Change in obligated balances:
Obligated balance, start of year ...................................
Total outlays (gross) ......................................................

2005 est.

2006 est.

7 ................... ...................
¥7 ................... ...................

Obligated balance, end of year ................................ ................... ................... ...................

86.93

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

89.00
90.00

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

Beginning in FY 2004, funding for these activities was provided directly to the relevant law enforcement entities, by
reimbursement from the Department of Justice’s Interagency
Law Enforcement appropriation. The Budget proposes to fund
these activities beginning in FY 2006 in the operating accounts of the receiving agencies. In Treasury, the IRS request
includes $56 million for Interagency Crime and Drug Enforcement.

Federal Funds
General and special funds:
EXPENSES

For necessary expenses of the Financial Management Service,
ø$230,930,000¿ $236,243,000, of which not to exceed $9,220,000 shall
remain available until September 30, ø2007¿ 2008, for information
systems modernization initiatives; and of which not to exceed $2,500
shall be available for official reception and representation expenses.
(Transportation, Treasury, Independent Agencies, and General Government Appropriations Act, 2005.)
Unavailable Receipts (in millions of dollars)
2004 actual

Identification code 20–1801–0–1–803

Receipts:
Debt collection ...............................................................
Appropriations:
05.00 Salaries and expenses ...................................................

2005 est.

2006 est.

02.20

¥37

¥32

07.99

Balance, end of year ..................................................... ...................

Program and Financing (in millions of dollars)
2004 actual

Identification code 20–1801–0–1–803

00.05
00.06
00.07
00.08
09.01

Obligations by program activity:
Payments ........................................................................
Collections ......................................................................
Debt collection ...............................................................
Government-wide accounting and reporting .................
Reimbursable program ..................................................

10.00

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

21.40
22.00
22.10

23.90
23.95
23.98

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

VerDate Aug 04 2004

12:55 Jan 26, 2005

Jkt 205782

231
236
¥2 ...................

228

229

236

117

127

60.20

68.00
68.10
68.90

23 ................... ...................

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

117

127

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

70.00

140
405

378

395

Change in obligated balances:
Obligated balance, start of year ...................................
Total new obligations ....................................................
Total outlays (gross) ......................................................
Adjustments in expired accounts (net) .........................
Recoveries of prior year obligations ..............................
Change in uncollected customer payments from Federal sources (unexpired) ............................................
74.10 Change in uncollected customer payments from Federal sources (expired) ................................................
72.40
73.10
73.20
73.40
73.45
74.00

53
62
74
416
380
403
¥400
¥368
¥394
¥1 ................... ...................
¥1 ................... ...................
¥23 ................... ...................
18 ................... ...................

132
17
62
65
140

2005 est.

141
17
44
61
117

2006 est.

380

403

41
405

30
378

28
395

1 ................... ...................
447
408
423
¥416
¥380
¥403
¥1 ................... ...................
Frm 00015

Obligated balance, end of year ................................

329
41
30

313
23
32

330
32
32

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

400

368

394

¥134

¥117

¥127

89.00
90.00

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

Fmt 3616

¥23 ................... ...................
17 ................... ...................

265
266

261
251

268
267

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). The control and
financial integrity of the Federal payments and collections
process includes reconciliation, accounting, and claims activities. The claims activities settle claims against the United
States resulting from Government checks which have been
forged, lost, stolen, or destroyed, and collects monies from
those parties liable for fraudulent or otherwise improper negotiation of Government checks.

146
17
50
63
127

416

PO 00000

74.40

87.00

FINANCIAL MANAGEMENT SERVICE

AND

229
¥1

Appropriation (total discretionary) ........................
Mandatory:
Appropriation (special fund) .....................................
Spending authority from offsetting collections:
Discretionary:
Offsetting collections (cash) ................................
Change in uncollected customer payments from
Federal sources (unexpired) .............................

86.90
86.93
86.97

SALARIES

43.00

Federal Funds
General and special funds:

Unobligated balance carried forward, end of year

INTERAGENCY LAW ENFORCEMENT

INTERAGENCY CRIME

865

WORKLOAD STATISTICS
(Thousands)
2004 actual

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

1,438
234,967
705,966

2005 est.

1,300
228,960
725,040

2006 est.

1,300
211,186
748,749

2. Collections.—FMS implements collections policy, regulations, standards, 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. The Collections activity
received an ‘‘effective’’ rating on a recent evaluation using
OMB’s Program Assessment Rating Tool (PART).
Sfmt 3616

E:\BUDGET\TRE.XXX

TRE

866

FINANCIAL MANAGEMENT SERVICE—Continued
Federal Funds—Continued

THE BUDGET FOR FISCAL YEAR 2006

General and special funds—Continued

99.5

Below reporting threshold ..............................................

SALARIES

99.9

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

416

380

403

AND

EXPENSES—Continued

3. Debt Collection.—FMS provides debt collection operational services to client agencies which include collection
of delinquent accounts, offsets of Federal payments against
debts owed the government, post-judgment enforcement, consolidation of information reported to credit bureaus, reporting
for discharged debts or vendor payments, and disposition of
foreclosed property. Last year, the Debt Collection activity
received an ‘‘effective’’ rating on an evaluation using OMB’s
Program Assessment Rating Tool (PART).
For the 2005 Budget, the Administration sought legislative
authority for following debt collection initiatives: 1) Allow
Treasury to match information about persons who owe delinquent debt to the Government with information contained
in the HHS National Directory of New Hires; 2) Increase
amounts levied from vendor payments (from 15 percent to
100 percent) to collect outstanding debts; 3) Allow the offset
of Federal tax refunds to collect delinquent State UI overpayments; and 4) Eliminate the 10-year limitations period applicable to the offset of Federal non-tax payments to collect
debt owed to Federal agencies. Initiatives 1 and 2 were enacted by the 2005 Omnibus Appropriations Act (P.L. 108–
447) and the Jumpstart Our Business Strength Act (P.L. 108–
357), respectively. Initiatives 3 and 4 are re-proposed in this
year’s Budget.
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. FMS also works directly with agencies
to help reconcile reporting differences.
This appropriation includes an additional $519,000 for the
Office of Management and Budget’s (OMB) annual payment
to the Financial Accounting Standards Advisory Board
(FASAB). Both OMB and Treasury share operating costs
($519,000 and $429,000, respectively) and responsibilities for
improving government accounting standards as the two Executive Branch sponsors of FASAB. Under this new approach,
the Financial Management Service (FMS) will forward a payment of $938,000 to the FASAB. This single payment will
streamline the payment and budget process by consolidating
the Executive Branch’s contribution to FASAB. OMB’s appropriation request has been reduced by $519,000.
Object Classification (in millions of dollars)
2004 actual

Identification code 20–1801–0–1–803

11.1
11.3
11.5
11.9
12.1
13.0
21.0
23.1
23.3

25.4
25.7
26.0
31.0
32.0

Total personnel compensation .........................
Civilian personnel benefits .......................................
Benefits for former personnel ...................................
Travel and transportation of persons .......................
Rental payments to GSA ...........................................
Communications, utilities, and miscellaneous
charges .................................................................
Advisory and assistance services .............................
Other services ............................................................
Other purchases of goods and services from Government accounts .................................................
Operation and maintenance of facilities ..................
Operation and maintenance of equipment ...............
Supplies and materials .............................................
Equipment .................................................................
Land and structures ..................................................

99.0
99.0

Direct obligations ..................................................
Reimbursable obligations ..............................................

25.1
25.2
25.3

VerDate Aug 04 2004

12:55 Jan 26, 2005

Jkt 205782

133
2
2

2005 est.

128
3
3

2006 est.

129
3
3

137
134
135
32
28
28
6 ................... ...................
2
3
3
17
17
17
14
8
22

14
5
26

14
7
28

8
5
8
1
1
1
15
10
15
4
4
4
11
16
16
1 ................... ...................
278
137
PO 00000

263
116

276
126

Frm 00016

Fmt 3616

Personnel Summary
2004 actual

Identification code 20–1801–0–1–803

2005 est.

2006 est.

1001

1,924

2,044

PAYMENT

JUSTICE, FIRREA RELATED CLAIMS

Program and Financing (in millions of dollars)
2004 actual

Identification code 20–0177–0–1–752

2005 est.

2006 est.

21.40

Budgetary resources available for obligation:
Unobligated balance carried forward, start of year

24.40

Unobligated balance carried forward, end of year

89.00
90.00

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

PAYMENT

TO THE

RESOLUTION FUNDING CORPORATION

Program and Financing (in millions of dollars)
2004 actual

Identification code 20–1851–0–1–908

2005 est.

2006 est.

00.01

Obligations by program activity:
Interest on REFCORP obligations ..................................

2,187

10.00

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

2,187

22.00
23.95

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

2,187
¥2,187

New budget authority (gross), detail:
Mandatory:
60.00
Appropriation .............................................................

2,187

73.10
73.20

Change in obligated balances:
Total new obligations ....................................................
Total outlays (gross) ......................................................

2,187
¥2,187

86.97

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

2,187

89.00
90.00

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

2,187
2,187

The Financial Institutions Reform, Recovery, and Enforcement Act of 1989 (FIRREA) 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
Sfmt 3616

E:\BUDGET\TRE.XXX

TRE

FINANCIAL MANAGEMENT SERVICE—Continued
Federal Funds—Continued

DEPARTMENT OF THE TREASURY

TERRESTRIAL WILDLIFE HABITAT RESTORATION TRUST
FUND
Program and Financing (in millions of dollars)
2004 actual

Identification code 20–1738–0–1–306

2005 est.

2006 est.

Obligations by program activity:
Cheyenne River Sioux Tribe terrestrial wildlife habitat
restoration trust fund ................................................
00.02 Lower Breul Sioux Tribe terrestrial wildlife habitat
restoration trust fund ................................................

10.00

00.01

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

Recoveries of prior year obligations ..............................

74.40

Obligated balance, end of year ................................

86.97
86.98

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

145
40

150
50

170
50

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

185

200

220

89.00
90.00

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

73.45

87.00

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.
PAYMENT

867

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

190
185

200
200

220
220

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.
f

5
¥5

FINANCIAL AGENT SERVICES
Program and Financing (in millions of dollars)

New budget authority (gross), detail:
Mandatory:
60.00
Appropriation .............................................................

Change in obligated balances:
Total new obligations ....................................................
Total outlays (gross) ......................................................

5
¥5

2004 actual

Identification code 20–1802–0–1–803

2005 est.

2006 est.

Outlays (gross), detail:
86.97 Outlays from new mandatory authority .........................
Net budget authority and outlays:
89.00 Budget authority ............................................................
90.00 Outlays ...........................................................................

5
5

00.01

Obligations by program activity:
Financial agent services ................................................

242

349

312

10.00

73.10
73.20

Total new obligations (object class 25.1) ................

242

349

312

5
5

Section 604(b) of the Water Resources Development Act
of 1999 (P.L. 106–53) requires that the Secretary of the Treasury, beginning in 1999, deposit $5 million annually (74 percent into the Cheyenne River Sioux Tribe Terrestrial Wildlife
Restoration Trust Fund and 26 percent into the Lower Brule
Sioux Tribe Terrestrial Wildlife Restoration Trust Fund) until
a total of $57.4 million has been deposited.
f

21.40
22.00

Budgetary resources available for obligation:
Unobligated balance carried forward, start of year ...................
New budget authority (gross) ........................................
258

23.90
23.95

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

24.40

Unobligated balance carried forward, end of year

New budget authority (gross), detail:
Mandatory:
60.00
Appropriation .............................................................

FEDERAL RESERVE BANK REIMBURSEMENT FUND

72.40
73.10
73.20

Program and Financing (in millions of dollars)
2004 actual

2005 est.

2006 est.

86.97
86.98

Obligations by program activity:
00.01 Federal Reserve Bank services ......................................

196

200

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

196

200

23.90
23.95

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

16 ................... ...................

333

312

Change in obligated balances:
Obligated balance, start of year ................................... ...................
Total new obligations ....................................................
242
Total outlays (gross) ......................................................
¥205

37
349
¥351

35
312
¥312

Outlays (gross), detail:
Outlays from new mandatory authority .........................
205
Outlays from mandatory balances ................................ ...................

333
18

277
35

Obligated balance, end of year ................................

220

21.40
22.00
22.10

312
¥312

220

10.00

349
¥349

258

74.40

Identification code 20–1884–0–1–803

258
¥242

16 ...................
333
312

87.00

24.40

3 ................... ...................
190
200
220
2 ................... ...................
195
¥196

200
¥200

220
¥220

Unobligated balance carried forward, end of year ................... ................... ...................

New budget authority (gross), detail:
Mandatory:
60.00
Appropriation .............................................................

190

200

220

40
196
¥185

49
200
¥200

49
220
¥220

Frm 00017

Fmt 3616

72.40
73.10
73.20

VerDate Aug 04 2004

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Jkt 205782

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

205

351

312

89.00
90.00

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

258
205

333
351

312
312

This permanent and indefinite appropriation was established to reimburse financial institutions for the services they
provide as depositaries and financial agents of the Federal
Government. The services include the acceptance and processing of deposits of public money, as well as services essential to the disbursement of and accounting for public monies.
The services provided are authorized under numerous statutes including, but not limited to, 12 U.S.C. 90 and 265.
This permanent and indefinite appropriation is authorized
by P.L. 108–100, the ‘‘Check Clearing for the 21st Century
Act,’’ and permanently appropriated by P.L. 108–199, the
‘‘Consolidated Appropriations Act of 2004.’’
Sfmt 3616

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TRE

868

FINANCIAL MANAGEMENT SERVICE—Continued
Federal Funds—Continued

THE BUDGET FOR FISCAL YEAR 2006

General and special funds—Continued

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).

TEMPORARY STATE FISCAL ASSISTANCE FUND

Program and Financing (in millions of dollars)
2004 actual

Identification code 20–1803–0–1–806

2005 est.

2006 est.

FEDERAL INTEREST LIABILITIES

00.01

Obligations by program activity:
Temporary State fiscal assistance ................................

5,000 ................... ...................

10.00

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

5,000 ................... ...................

22.00
23.95

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

5,000 ................... ...................
¥5,000 ................... ...................

New budget authority (gross), detail:
Mandatory:
60.00
Appropriation .............................................................

5,000 ................... ...................

73.10
73.20

Change in obligated balances:
Total new obligations ....................................................
Total outlays (gross) ......................................................

5,000 ................... ...................
¥5,000 ................... ...................

86.97

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

5,000 ................... ...................

5,000 ................... ...................
5,000 ................... ...................

TO THE

STATES

Program and Financing (in millions of dollars)
2004 actual

Identification code 20–1877–0–1–908

2005 est.

2006 est.

INTEREST

Obligations by program activity:
Federal interest liabilities to States ..............................

10.00

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

22.00
23.95

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

1
¥1

New budget authority (gross), detail:
Mandatory:
60.00
Appropriation .............................................................

73.10
73.20

Change in obligated balances:
Total new obligations ....................................................
Total outlays (gross) ......................................................

1
¥1

86.97

On May 28, 2003, the President signed the Jobs and
Growth Tax Relief Reconciliation Act of 2003 (P.L. 108–27).
Title VI of this Act provided for a total of $10 billion for
temporary State fiscal relief to assist States in providing essential government services. $5 billion of the $10 billion was
disbursed in 2003, with the remaining $5 billion disbursed
in 2004. The Department of the Treasury was charged with
distributing the payments on a pro rata basis by population
to each of the 50 States as well as the District of Columbia,
the Commonwealth of Puerto Rico, the United States Virgin
Islands, Guam, the Commonwealth of the Northern Mariana
Islands, and American Samoa.

00.01

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

89.00
90.00

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

1
1

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

INTEREST PAID

CREDIT FINANCING ACCOUNTS

Program and Financing (in millions of dollars)
2004 actual

Identification code 20–1880–0–1–908

UNINVESTED FUNDS

2004 actual

2005 est.

2006 est.

00.01
2005 est.

2006 est.

00.01

Obligations by program activity:
Interest of uninvested funds .........................................

10.00

Total new obligations (object class 43.0) ................

Obligations by program activity:
Interest paid to credit financing accounts ...................

3,715

4,085

4,392

10.00

Program and Financing (in millions of dollars)
Identification code 20–1860–0–1–908

Total new obligations (object class 43.0) ................

3,715

4,085

4,392

22.00
23.95

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

3,715
¥3,715

4,085
¥4,085

4,392
¥4,392

Budgetary resources available for obligation:
22.00 New budget authority (gross) ........................................
23.95 Total new obligations ....................................................
New budget authority (gross), detail:
Mandatory:
60.00
Appropriation .............................................................
Change in obligated balances:
72.40 Obligated balance, start of year ...................................
73.10 Total new obligations ....................................................
73.20 Total outlays (gross) ......................................................
74.40

Obligated balance, end of year ................................

5
¥5

20
7
¥8

20
5
¥5

8
8

5
5

Under conditions of the law creating each trust, interest
accruing and payable from the general fund of the Treasury
Jkt 205782

72.40
73.10
73.20

79
3,715
¥3,783

74.40

Obligated balance, end of year ................................
Outlays (gross), detail:
Outlays from new mandatory authority .........................
Outlays from mandatory balances ................................

3,704
79

4,085
4,392
11 ...................

87.00

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

3,783

4,096

12:55 Jan 26, 2005

3,715

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

VerDate Aug 04 2004

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

86.97
86.98

5
¥5

3,712
4,085
4,392
3 ................... ...................

70.00

8
¥7

New budget authority (gross), detail:
Mandatory:
60.00
Appropriation .............................................................
69.00 Offsetting collections (cash) .........................................

PO 00000

Frm 00018

Fmt 3616

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

89.00

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

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TRE

4,085

4,392

11 ...................
4,085
4,392
¥4,096
¥4,392

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

4,392

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

3,712

4,085

4,392

FINANCIAL MANAGEMENT SERVICE—Continued
Federal Funds—Continued

DEPARTMENT OF THE TREASURY
90.00

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

3,780

4,096

4,392

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.
f

CLAIMS, JUDGMENTS,

AND

869

Object Classification (in millions of dollars)
2004 actual

Identification code 20–1895–0–1–808

42.0
99.0

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

99.9

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

2005 est.

2006 est.

872
780
820
6 ................... ...................
878

780

820

PAYMENT

ANTI-TERRORISM JUDGMENTS

Program and Financing (in millions of dollars)
2004 actual

Identification code 20–1811–0–1–808

RELIEF ACTS

2005 est.

2006 est.

21.40

Budgetary resources available for obligation:
Unobligated balance carried forward, start of year

24.40

Unobligated balance carried forward, end of year

Program and Financing (in millions of dollars)
2004 actual

Identification code 20–1895–0–1–808

2005 est.

2006 est.

Obligations by program activity:
Claims adjudicated administratively:
00.01
Claims for damages ..................................................
00.03
Claims for contract disputes ....................................

6
125

5
120

00.91

131

125

132

01.01
01.02

Total claims adjudicated administratively ...............
Court judgments:
Judgments, Court of Claims .....................................
Judgments, U.S. courts .............................................

264
477

200
455

212
476

01.91
09.01

Total court judgments ..........................................
Reimbursable program ..................................................

741
655
688
6 ................... ...................

10.00

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

6
126

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

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

89.00
90.00

878

877
1
878
¥878

780

732

820
¥820

70.00

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

877

72.40
73.10
73.20
73.45

48
878
¥808
¥1

74.40

Obligated balance, end of year ................................

117

Offsets:
Against gross budget authority and outlays:
88.00
Offsetting collections (cash) from: Federal sources
Net budget authority and outlays:
89.00 Budget authority ............................................................
90.00 Outlays ...........................................................................

732

820

117
69
780
820
¥780
¥820
¥48 ...................

12:55 Jan 26, 2005

Jkt 205782

Program and Financing (in millions of dollars)
2004 actual

Identification code 20–1875–0–1–908

2005 est.

2006 est.

00.01

Obligations by program activity:
Restitution of foregone interest ..................................... ...................

142 ...................

Total new obligations (object class 43.0) ................ ...................

142 ...................

22.00
23.95

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

142 ...................
¥142 ...................

New budget authority (gross), detail:
Mandatory:
60.00
Appropriation ............................................................. ...................

142 ...................

808

73.10
73.20

Change in obligated balances:
Total new obligations .................................................... ...................
Total outlays (gross) ...................................................... ...................

142 ...................
¥142 ...................

732
820
48 ...................

86.97

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

142 ...................

142 ...................
142 ...................

780

820

¥6 ................... ...................

871
802

732
780

820
820

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.
VerDate Aug 04 2004

FOREGONE INTEREST

89.00
90.00

Outlays (gross), detail:
Outlays from new mandatory authority .........................
808
Outlays from mandatory balances ................................ ...................
Total outlays (gross) .................................................

10.00
871
732
820
6 ................... ...................

87.00

RESTITUTION

820

86.97
86.98

820

48 ...................
780
¥780

This account was established pursuant to section 2002 of
the Victims of Trafficking and Violence Protection Act, Public
Law 106–386, for the purpose of making payments to persons
who hold certain categories of judgments against Iran in suits
brought under 28 U.S.C. 1605a(7).

PO 00000

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This account provides funds for the payment of interest
on investments in Treasury securities that the Secretary of
the Treasury suspended or redeemed during the ‘‘debt limit
suspension period’’ that he declared during 2005. The statutes
permit this action when Treasury is constrained by the statutory debt limit. They require that the Treasury restore all
due interest and principal to these funds as soon as this
can be done without exceeding the debt limit. A payment
of interest was made to the Civil Service Retirement and
Disability Fund for approximately $1 million and the G-Fund
within the Thrift Savings Fund for $141 million.
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870

FINANCIAL MANAGEMENT SERVICE—Continued
Federal Funds—Continued

THE BUDGET FOR FISCAL YEAR 2006
23.95

General and special funds—Continued

24.40

BIOMASS ENERGY DEVELOPMENT
Program and Financing (in millions of dollars)

21.40
22.00
23.90
23.98
24.40

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

2005 est.

2006 est.

25
1
¥24 ...................

New budget authority (gross), detail:
Spending authority from offsetting collections:
Discretionary:
68.00
Offsetting collections (cash) ................................
5
68.27
Capital transfer to general fund .......................... ...................
68.90

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

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

73.10
73.20

Change in obligated balances:
Total new obligations ....................................................
Total outlays (gross) ......................................................

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

86.97

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

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

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

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

5
¥5

5 ................... ...................

72.40

Change in obligated balances:
Obligated balance, start of year ...................................

74.40

Obligated balance, end of year ................................

Offsets:
Against gross budget authority and outlays:
88.45
Offsetting collections (cash) from: Offsetting governmental collections (from non-Federal sources)

Unobligated balance carried forward, end of year ................... ................... ...................

New budget authority (gross), detail:
Mandatory:
60.20
Appropriation (special fund) .....................................

20
25
1
5 ................... ...................

Total budgetary resources available for obligation
25
Unobligated balance expiring or withdrawn ................. ...................
Unobligated balance carried forward, end of year

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

89.00
90.00

2004 actual

Identification code 20–0114–0–1–271

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

By Executive Order 13290, ‘‘Confiscating and Vesting Certain Iraqi Property,’’ the President vested in the Department
of the Treasury all right, title, and interest in blocked funds
held in the United States in certain accounts in the name
of the Government of Iraq, the Central Bank of Iraq, Rafidain
Bank, Rasheed Bank, or the State Organization for Marketing
Oil. The President intends that such vested property be used
to assist the Iraqi people and to assist in the reconstruction
of Iraq, and determines that such use would be in the interest
of and for the benefit of the United States.
f

¥5

Net budget authority and outlays:
89.00 Budget authority ............................................................ ...................
90.00 Outlays ...........................................................................
¥4

¥5
¥5

CONTINUED DUMPING

AND

SUBSIDY OFFSET

Unavailable Receipts (in millions of dollars)
2004 actual

Identification code 20–5688–0–2–376

01.99

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.
f

Balance, start of year ....................................................
293
Receipts:
02.60 Antidumping and Countervailing duties, ......................
303
02.61 Legislative proposal ....................................................... ...................
02.99

Total receipts and collections ...................................

AND

VESTED IRAQI PROPERTY

AND

ASSETS

2006 est.

293 ...................
1,608
¥1,608

1,615
¥1,615

303 ................... ...................

04.00

Total: Balances and collections ....................................
596
293 ...................
Appropriations:
05.00 Continued dumping and subsidy offset ........................
¥303
¥1,608
¥1,615
05.01 Continued dumping and subsidy offset ........................ ................... ...................
1,608
05.10 Portion precluded ...........................................................
214
1,608
1,615
05.20 Appropriations (unavailable balances) ..........................
¥214
¥293
¥1,608
05.99

CONFISCATED

2005 est.

Total appropriations ..................................................

07.99

Balance, end of year .....................................................

¥303

¥293 ...................

293 ................... ...................

Unavailable Receipts (in millions of dollars)
2004 actual

Identification code 20–5816–0–2–151

2005 est.

Program and Financing (in millions of dollars)

2006 est.

01.99

Balance, start of year .................................................... ................... ................... ...................
Receipts:
02.00 Confiscated and vested Iraqi property and assets
18 ................... ...................

2004 actual

Identification code 20–5688–0–2–376

2005 est.

2006 est.

Total: Balances and collections ....................................
Appropriations:
05.00 Confiscated and vested Iraqi property and assets
07.99

293

1,608

10.00

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

214

293

1,608

21.40
22.00

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

287
303

376
293

376
1,608

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

590
¥214

669
¥293

1,984
¥1,608

Unobligated balance carried forward, end of year

376

New budget authority (gross), detail:
Mandatory:
60.20
Appropriation (special fund) .....................................
60.28
Appropriation (previously unavailable) .....................
60.45
Portion precluded from obligation ............................

303
214
¥214

1,608
293
¥1,608

1,615
1,608
¥1,615

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

Balance, end of year ..................................................... ................... ................... ...................

Program and Financing (in millions of dollars)
2004 actual

Identification code 20–5816–0–2–151

214

23.90
23.95

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

Obligations by program activity:
Continued dumping and subsidy offset ........................

24.40

04.00

00.01

2005 est.

2006 est.

Obligations by program activity:
00.01 Direct Program Activity ..................................................

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

10.00

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

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

21.40
22.00
22.21

64 ................... ...................
18 ................... ...................
¥64 ................... ...................

62.50

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

303

293

1,608

23.90

Total budgetary resources available for obligation

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

73.10

Change in obligated balances:
Total new obligations ....................................................

214

293

1,608

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12:55 Jan 26, 2005

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TRE

FINANCIAL MANAGEMENT SERVICE—Continued
Trust Funds

DEPARTMENT OF THE TREASURY
73.20

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

¥214

¥293

¥1,608

871

Public enterprise revolving fund:
CHECK FORGERY INSURANCE FUND

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

214

293

1,608

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

303
214

293
293

1,608
1,608

89.00
90.00

Program and Financing (in millions of dollars)
2004 actual

Identification code 20–4109–0–3–803

2005 est.

2006 est.

09.01

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

10.00

Total new obligations (object class 42.0) ................

21.40
22.00

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

8
20

7
15

2
18

23.90
23.95

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

28
¥21

22
¥20

20
¥20

24.40

Unobligated balance carried forward, end of year

Summary of Budget Authority and Outlays
(in millions of dollars)
2004 actual
2005 est.
Enacted/requested:
Budget Authority .....................................................................
303
293
Outlays ....................................................................................
214
293
Legislative proposal, subject to PAYGO:
Budget Authority ..................................................................... ....................
–376
Outlays .................................................................................... .................... ....................

2006 est.

1,608
1,608
–1,608
–1,608

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

303
214

–83 ....................
293 ....................

The Bureau of Customs and Border Protection collects duties assessed pursuant to a countervailing duty order, an antidumping duty order, or a finding under the Antidumping
Act of 1921. Under a provision enacted in 2000, the Bureau
of Customs and Border Protection, through the Treasury, currently distributes these duties to affected domestic producers.
These distributions provide a significant additional benefit
to producers that already gain protection from the increased
import prices provided by the tariffs.
CONTINUED DUMPING

AND

Program and Financing (in millions of dollars)
2005 est.

¥1,608

10.00

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

¥1,608

21.40
22.00

Budgetary resources available for obligation:
Unobligated balance carried forward, start of year ................... ...................
New budget authority (gross) ........................................ ...................
¥376

¥376
¥1,608

23.90
23.95

Total budgetary resources available for obligation ...................
¥376
Total new obligations .................................................... ................... ...................

¥1,984
1,608

¥376

Unobligated balance carried forward, end of year ...................

New budget authority (gross), detail:
Mandatory:
60.20
Appropriation (special fund) ..................................... ................... ...................
¥1,608
60.36
Unobligated balance permanently reduced .............. ...................
¥376 ...................
62.50

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

¥376

¥1,608
1,608

86.97

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

¥1,608

89.00
90.00

Net budget authority and outlays:
Budget authority ............................................................ ...................
¥376
Outlays ........................................................................... ................... ...................

¥1,608
¥1,608

Jkt 205782

PO 00000

74.40

1 ................... ...................
21
20
20
¥22
¥20
¥20

Obligated balance, end of year ................................ ................... ................... ...................

Frm 00021

86.97
86.98

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

14
8

15
5

18
2

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

¥20

¥15

Net budget authority and outlays:
Budget authority ............................................................ ................... ...................
Outlays ...........................................................................
1
5

3
5

89.00
90.00

This fund was established as a permanent, indefinite appropriation in order to maintain adequate funding of the Check
Forgery Insurance Fund. The Fund facilitates timely payments for replacement Treasury checks necessitated due to
a claim of forgery. The Fund recoups disbursements through
reclamations made against banks negotiating forged checks.
To reduce hardships sustained by payees of Government
checks that have been stolen and forged, settlement is made
in advance of the receipt of funds from the endorsers of the
checks. If the U.S. Treasury is unable to recover funds
through reclamation procedures, the Fund sustains the loss.
P.L. 108–447 expanded the use of the fund to include payments made via electronic funds transfer (EFT).
f

Trust Funds
CHEYENNE RIVER SIOUX TRIBE TERRESTRIAL WILDLIFE HABITAT
RESTORATION TRUST FUND
Unavailable Receipts (in millions of dollars)
2004 actual

Identification code 20–8209–0–7–306

The Administration proposes repeal of this provision.
12:55 Jan 26, 2005

72.40
73.10
73.20

¥1,608

Change in obligated balances:
73.10 Total new obligations .................................................... ................... ...................
73.20 Total outlays (gross) ...................................................... ................... ...................

VerDate Aug 04 2004

2006 est.

Obligations by program activity:
00.01 Continued dumping and subsidy offset ........................ ................... ...................

24.40

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

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

(Legislative proposal, subject to PAYGO)

2004 actual

3
15

87.00

SUBSIDY OFFSET

Identification code 20–5688–4–2–376

New budget authority (gross), detail:
Mandatory:
60.00
Appropriation ............................................................. ................... ...................
69.00 Offsetting collections (cash) .........................................
20
15
70.00

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

Fmt 3616

01.99

Balance, start of year ....................................................
26
Receipts:
02.40 General fund payments, Cheyenne River Sioux Tribe
terrestrial wi ..............................................................
4
02.41 Earnings on investments, Cheyenne River Sioux Tribe
terrestrial ................................................................... ...................
02.42 General fund payments, Lower Brule Sioux Tribe terrestrial wildl ..............................................................
1
Sfmt 3643

E:\BUDGET\TRE.XXX

TRE

2005 est.

2006 est.

872

FINANCIAL MANAGEMENT SERVICE—Continued
Trust Funds—Continued

THE BUDGET FOR FISCAL YEAR 2006
69.90

CHEYENNE RIVER SIOUX TRIBE TERRESTRIAL WILDLIFE HABITAT
RESTORATION TRUST FUND—Continued
Unavailable Receipts (in millions of dollars)—Continued
2004 actual

Identification code 20–8209–0–7–306

02.99

2005 est.

72.40
73.10
73.20

2006 est.

Total receipts and collections ...................................

Total: Balances and collections ....................................
Appropriations:
05.00 Cheyenne River Sioux Tribe terrestrial wildlife habitat
restorat ......................................................................
05.01 Cheyenne River Sioux Tribe terrestrial wildlife habitat
restorat ......................................................................

05.99
07.99

¥5

Balance, end of year .....................................................

2004 actual

Identification code 20–8209–0–7–306

New budget authority (gross), detail:
Mandatory:
60.26
Appropriation (trust fund) .........................................
60.45
Portion precluded from balances ..............................

2005 est.

5
¥5

89.00
90.00

This schedule reflects the payments made to the Cheyenne
River Sioux Tribe Terrestrial Wildlife Restoration Trust Fund
and the Lower Brule Sioux Tribe Terrestrial Wildlife Restoration Trust Fund. After the funds are fully capitalized (at
a total level of $57.4 million), interest earned will be available
to carry out the purposes of the funds.
f

FEDERAL FINANCING BANK ACTIVITIES
Federal Funds
Intragovernmental funds:
FEDERAL FINANCING BANK
Program and Financing (in millions of dollars)
2004 actual

Obligations by program activity:
Administrative expenses ................................................
3
Interest on borrowings from Treasury ...........................
1,152
Interest on borrowings from civil service retirement
and disability fund .................................................... ...................
1,155

2005 est.

2006 est.

4
515

4
429

405

651

924

1,084

10.00

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

21.40
22.00
22.60

23.90
23.95

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

1,606
¥1,155

2,351
¥924

3,347
¥1,084

24.40

Unobligated balance carried forward, end of year

450

1,427

2,263

New budget authority (gross), detail:
Mandatory:
69.00
Offsetting collections (cash) .....................................
69.47
Portion applied to repay debt ...................................

2,202
¥596

Jkt 205782

4 ................... ...................
1,155
924
1,084
¥1,159
¥924
¥1,084

Obligated balance, end of year ................................ ................... ................... ...................
Outlays (gross), detail:
Outlays from new mandatory authority .........................
Outlays from mandatory balances ................................
Total outlays (gross) .................................................

1,159

924

1,084

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

¥2,202

¥1,950

¥1,920

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

¥596
¥1,043

¥49 ...................
¥1,026
¥836

1,155
924
1,084
4 ................... ...................

2006 est.

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

12:55 Jan 26, 2005

1,920

86.97
86.98

89.00
90.00

62.50

VerDate Aug 04 2004

1,901

Program and Financing (in millions of dollars)

09.01
09.02
09.03

1,606

87.00

¥5

Total appropriations .................................................. ................... ................... ...................

Identification code 20–4521–0–4–803

74.40

04.00

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

467
450
1,427
1,606
1,901
1,920
¥467 ................... ...................

PO 00000

1,950
1,920
¥49 ...................
Frm 00022

Fmt 3616

The Federal Financing Bank (FFB) was created in 1973
to reduce the costs of certain Federal and federally assisted
borrowing and to ensure the coordination of such borrowing
from the public in a manner least disruptive to private financial markets and institutions. Prior to that time, many agencies borrowed directly from the private market to finance
credit programs involving lending to the public at higher rates
than on comparable Treasury securities. With the implementation of the Federal Credit Reform Act 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 activities
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 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.
Under a provision in the 1987 enabling legislation for the
Agriculture Department’s Cushion of credit payments program, the FFB receives substantially less interest each year
on certain loans that it holds than it is contractually entitled
to receive. This provision, however, does not reduce the
amount of interest the FFB owes on its corresponding loans
from Treasury. The shortfalls in interest received by the FFB
as a result of the provision resulted in substantial losses
to the FFB in the past. The FFB will likely experience future
losses due to this provision.
In addition to its authority to borrow from the Treasury,
the FFB has the statutory authority to borrow up to $15
billion from other sources. Any such borrowing is exempt
from the statutory ceiling on Federal debt. In 1986, the FFB
exercised this authority by issuing $15 billion in debt to the
Civil Service Retirement and Disability Fund (CSRDF). In
October 2002, the FFB redeemed this debt, financed by borSfmt 3616

E:\BUDGET\TRE.XXX

TRE

ALCOHOL AND TOBACCO TAX AND TRADE BUREAU
Federal Funds

DEPARTMENT OF THE TREASURY

rowing from Treasury. Again, in March 2003, the FFB issued
$15 billion in debt to the CSRDF. The debt was redeemed
in June 2003.
In November 2004, in order to prolong Treasury’s ability
to operate under the $7.4 trillion debt ceiling, the FFB issued
$14 billion of its own debt securities to the CSRDF in exchange for $14 billion in special issue Treasury securities
held by CSRDF. The FFB simultaneously redeemed these
special issue Treasury securities with Treasury. This transaction simultaneously extinguished $14 billion in securities
that Treasury had issued to Government accounts (the
CSRDF) and an equivalent amount of the FFB’s own debt
to Treasury. The FFB debt held by the CSRDF will be redeemed beginning in 2009.
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.

873

Balance Sheet (in millions of dollars)
2003 actual

Identification code 20–4521–0–4–803

2004 actual

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

709

450

35,047
394

28,712
249

1999

Total assets ...............................................................
LIABILITIES:
Federal liabilities:
2101
Accounts payable ......................................................
2103
Borrowing from Treasury ..........................................

36,150

29,411

86
36,682

89
29,323

2999

36,768

29,412

–618

–1

3300

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

3999

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

–618

–1

4999

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

36,150

29,411

NET LENDING AND LOANS OUTSTANDING, END OF YEAR
Object Classification (in millions of dollars)

(in millions of dollars)
2004 actual

A. Department of Agriculture:
1. Rural housing loans:
Lending, net ..........................................................
Loans outstanding ................................................
2. Rural development loans:
Lending, net ..........................................................
Loans outstanding ................................................
3. Rural Utilities Service:
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 Housing and Urban Development:
1. Section 108 guaranteed loans:
Lending, net ..........................................................
Loans outstanding ................................................
2. Low-rent public housing:
Lending, net ..........................................................
Loans outstanding ................................................
E. Department of the Interior:
1. Territory of the Virgin Islands:
Lending, net ..........................................................
Loans outstanding ................................................
F. Department of Transportation:
1. Railroad Revitalization and Regulatory Reform
Act:
Lending, net ..........................................................
Loans outstanding ................................................
G. Department of Veterans Affairs:
1. Native American and transitional housing:
Lending, net ..........................................................
Loans outstanding ................................................
H. General Services Administration:
1. Federal buildings fund:
Lending, net ..........................................................
Loans outstanding ................................................
I. International Assistance Programs:
1. Foreign military sales credit:
Lending, net ..........................................................
Loans outstanding ................................................
J. Small Business Administration:
1. Section 503 guaranteed loans:
Lending, net ..........................................................
Loans outstanding ................................................
K. Postal Service:
Lending, net ..............................................................
Loans outstanding .....................................................
Total lending:
Lending, net ..............................................................
Loans outstanding .....................................................

2005 est.

2006 est.

12:55 Jan 26, 2005

Jkt 205782

2005 est.

2006 est.

¥680
—

—
—

¥605
200

¥200
—
994
22,225

627
22,852

¥109
499

¥123
376

¥111
265

39
118

28
146

42
188

¥2
*

*
—

—
—

¥78
1,055

¥83
972

¥88
884

¥2
8

¥2
6

¥2
4

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

3
1,152

4
920

4
1,080

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

1,155

924

1,084

—
—

1,343
21,231

25.2
43.0
99.9

¥1,150
680

ALCOHOL AND TOBACCO TAX AND TRADE
BUREAU
Federal Funds
General and special funds:
SALARIES

AND

EXPENSES

For necessary expenses of carrying out section 1111 of the Homeland Security Act of 2002, including hire of passenger motor vehicles,
ø$83,000,000¿ $62,486,000; of which not to exceed $6,000 for official
reception and representation expenses; not to exceed $50,000 for cooperative research and development programs for laboratory services;
and provision of laboratory assistance to State and local agencies
with or without reimbursement. (Transportation, Treasury, Independent Agencies, and General Government Appropriations Act, 2005.)
Unavailable Receipts (in millions of dollars)
2004 actual

Identification code 20–1008–0–1–803

2005 est.

2006 est.

01.99

Balance, start of year .................................................... ................... ................... ...................
Receipts:
02.21 Legislative proposal, subject to PAYGO (proprietary) ................... ...................
29
*
3

¥1
2

¥1
1

04.00

—
—

21
21

3
24

07.99

Balance, end of year ..................................................... ................... ................... ...................

¥6
2,141

38
2,179

¥28
2,151

¥223
1,465

¥220
1,245

¥221
1,024

¥21
57

¥17
40

¥13
27

¥5,473
1,800

¥800
1,000

3,900
4,900

Total: Balances and collections .................................... ................... ...................
Appropriations:
05.01 Legislative proposal, not subject to PAYGO .................. ................... ...................

¥29

Program and Financing (in millions of dollars)
2004 actual

Identification code 20–1008–0–1–803

2005 est.

2006 est.

¥1,045
28,211

4,108
32,319

PO 00000

Frm 00023

Fmt 3616

Obligations by program activity:
Protect the Public ..........................................................
Collect revenue ..............................................................

20
59

37
45

12
50

01.92
09.01

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

79
2

82
2

62
2

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

22.00
23.95
¥6,288
29,256

00.01
00.02

10.00

* $500,00 or less.

VerDate Aug 04 2004

2004 actual

Identification code 20–4521–0–4–803

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

82
¥81

84
¥84

64
¥64

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

Sfmt 3643

E:\BUDGET\TRE.XXX

TRE

874

ALCOHOL AND TOBACCO TAX AND TRADE BUREAU—Continued
Federal Funds—Continued

THE BUDGET FOR FISCAL YEAR 2006
23.1
23.3
25.2
26.0
31.0

General and special funds—Continued
SALARIES

AND

EXPENSES—Continued

Program and Financing (in millions of dollars)—Continued
2004 actual

Identification code 20–1008–0–1–803

40.35
43.00
68.00
70.00

2005 est.

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

1
26
1
4

4
3
20
16
1 ...................
1
2

99.0
99.0

Direct obligations ..................................................
Reimbursable obligations ..............................................

79
2

82
2

62
2

99.9

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

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

Personnel Summary
2004 actual

Identification code 20–1008–0–1–803

2006 est.

¥1 ...................

Appropriation permanently reduced .......................... ...................

Rental payments to GSA ...........................................
Communications, utilities, and miscellaneous
charges .................................................................
Other services ............................................................
Supplies and materials .............................................
Equipment .................................................................

Obligated balance, end of year ................................

13
24
26
81
84
64
¥71
¥82
¥70
1 ................... ...................
24

2005 est.

2006 est.

1001

492

544

376

Outlays (gross), detail:
86.90 Outlays from new discretionary authority .....................
86.93 Outlays from discretionary balances .............................

61
10

61
21

47
23

SALARIES

AND

EXPENSES

(Legislative proposal, not subject to PAYGO)
87.00

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

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

¥2

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

80
69

82
80

62
68

89.00
90.00

In addition, $28,640,000 from the General Fund: Provided, That
such amount shall be reduced by such sums as may be deposited
to the Alcohol and Tobacco Regulatory Fund, so as to result in a
final fiscal year 2006 appropiation from the General Fund under
this paragraph estimated at $0: Provided further, That amounts from
the Alcohol and Tobacco Regulatory Fund may be transferred to this
account, to be merged with and available for the same purposes as
this account, to remain available until expended.
Program and Financing (in millions of dollars)

(in millions of dollars)

Enacted/requested:
2004 actual
2005 est.
Budget Authority .....................................................................
80
82
Outlays ....................................................................................
69
80
Legislative proposal, not subject to PAYGO:
Budget Authority ..................................................................... .................... ....................
Outlays .................................................................................... .................... ....................
Total:
Budget Authority .....................................................................
Outlays ....................................................................................

80
69

82
80

2006 est.

62
68
29
21
91
89

The Homeland Security Act created a new bureau within
the United States Department of the Treasury charged with
collecting revenue and protecting the public. This new bureau
enforces the Federal laws and regulations relating to alcohol
and tobacco by working directly and in cooperation with others to: (1) Provide the most effective and efficient system
for the collection of all revenue that is rightfully due, eliminate or prevent tax evasion and other criminal conduct, and
provide high quality service while imposing the least regulatory burden; and (2) Prevent consumer deception, ensure
that regulated alcohol and tobacco products comply with Federal commodity, safety, and distribution requirements, and
provide high quality customer service.
Performance measurements continue to be refined and improved in order to provide viable output and outcome measures for the bureau.
Object Classification (in millions of dollars)
2004 actual

Identification code 20–1008–0–1–803

11.1
11.5
11.9
12.1
21.0

Direct obligations:
Personnel compensation:
Full-time permanent .............................................
Other personnel compensation .............................
Total personnel compensation .........................
Civilian personnel benefits .......................................
Travel and transportation of persons .......................

VerDate Aug 04 2004

12:55 Jan 26, 2005

Jkt 205782

2004 actual

Identification code 20–1008–2–1–803

Summary of Budget Authority and Outlays

2005 est.

2006 est.

2005 est.

2006 est.

00.01

Obligations by program activity:
Protect the Public .......................................................... ................... ...................

01.92

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

10.00

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

22.00
23.95

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

29
¥29

New budget authority (gross), detail:
Discretionary:
40.20
Appropriation (special fund) ..................................... ................... ...................

72.40
73.10
73.20

Change in obligated balances:
Obligated balance, start of year ................................... ................... ................... ...................
Total new obligations .................................................... ................... ...................
29
Total outlays (gross) ...................................................... ................... ...................
¥21

74.40

Obligated balance, end of year ................................ ................... ...................

86.90

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

89.00
90.00

29
21

Legislation will be proposed to allow the Alcohol and Tobacco Tax and Trade Bureau (TTB) to collect fees to recover
costs of its regulatory functions under its ‘‘Protect the Public’’
line-of-business. The agency will be able to use the fees to
the extent provided in appropriations acts.
Object Classification (in millions of dollars)

31
1
32
8
3
PO 00000

36
27
1 ...................
37
10
4

27
7
3

Frm 00024

Fmt 3616

2004 actual

Identification code 20–1008–2–1–803

11.1
12.1
21.0

2005 est.

Direct obligations:
Personnel compensation: Full-time permanent ........ ................... ...................
Civilian personnel benefits ....................................... ................... ...................
Travel and transportation of persons ....................... ................... ...................

Sfmt 3643

E:\BUDGET\TRE.XXX

TRE

2006 est.

12
3
1

BUREAU OF ENGRAVING AND PRINTING
Federal Funds

DEPARTMENT OF THE TREASURY
23.1
23.3

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

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

1
7
1

99.0
99.5

Direct obligations .................................................. ................... ...................
Below reporting threshold .............................................. ................... ...................

27
2

99.9

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

25.2
31.0

Rental payments to GSA ...........................................
Communications, utilities, and miscellaneous
charges .................................................................
Other services ............................................................
Equipment .................................................................

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).
INTERNAL REVENUE COLLECTIONS

FOR

PUERTO RICO

(Legislative proposal, subject to PAYGO)
Program and Financing (in millions of dollars)
2004 actual

Identification code 20–5737–4–2–806

Personnel Summary

875

2005 est.

2006 est.

00.01

Direct:
1001 Total compensable workyears: Civilian full-time equivalent employment ...................................................... ................... ...................

10.00

FOR

2005 est.

Balance, start of year .................................................... ................... ................... ...................
Receipts:
02.00 Deposits, Internal revenue collections for Puerto Rico
336
404
303
02.01 Legislative proposal subject to PAYGO ......................... ................... ...................
56
Total receipts and collections ...................................

336

56
¥56

73.10
73.20

Change in obligated balances:
Total new obligations .................................................... ................... ...................
Total outlays (gross) ...................................................... ................... ...................

56
¥56

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

89.00
90.00

56
56

2006 est.

01.99

02.99

New budget authority (gross), detail:
Mandatory:
60.20
Appropriation (special fund) ..................................... ................... ...................

PUERTO RICO

2004 actual

168

Unavailable Receipts (in millions of dollars)
Identification code 20–5737–0–2–806

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

2006 est.

INTERNAL REVENUE COLLECTIONS

86.97

2005 est.

Obligations by program activity:
Internal revenue collections for Puerto Rico ................. ................... ...................

22.00
23.95

2004 actual

Identification code 20–1008–2–1–803

404

359

Total: Balances and collections ....................................
336
404
Appropriations:
05.00 Internal revenue collections for Puerto Rico .................
¥336
¥404
05.01 Legislative proposal subject to PAYGO ......................... ................... ...................

359

04.00

05.99
07.99

Total appropriations ..................................................

¥336

¥404

¥303
¥56
¥359

Balance, end of year ..................................................... ................... ................... ...................

Program and Financing (in millions of dollars)
2004 actual

Identification code 20–5737–0–2–806

2005 est.

2006 est.

00.01

Obligations by program activity:
Internal revenue collections for Puerto Rico .................

336

404

303

10.00

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

336

404

Excise taxes imposed on rum at the generally applicable
distilled spirits rate of $13.50 per proof gallon imported from
places other than Puerto Rico and the Virgin Islands are
transferred (covered over) to Puerto Rico and the Virgin Islands under a permanent provision at a rate of $10.50 per
proof gallon. A temporary cover-over rate of $13.25 a proof
gallon would expire on December 31, 2005. The Budget proposes to extend the temporary cover-over rate through December 31, 2006.

303

BUREAU OF ENGRAVING AND PRINTING
336
¥336

404
¥404

303
¥303

Federal Funds
Intragovernmental funds:

New budget authority (gross), detail:
Mandatory:
60.20
Appropriation (special fund) .....................................

336

404

303

Change in obligated balances:
73.10 Total new obligations ....................................................
73.20 Total outlays (gross) ......................................................

336
¥336

404
¥404

303
¥303

BUREAU

2006 est.

540

530

575

21.40
22.00

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

111
524

95
530

95
575

303
303

23.90
23.95

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

635
¥540

625
¥530

670
¥575

56
56

24.40

Unobligated balance carried forward, end of year

New budget authority (gross), detail:
Discretionary:
68.00
Spending authority from offsetting collections
(gross): Offsetting collections (cash) ...................

524

530

575

404
404

303
303

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

Enacted/requested:
2004 actual
2005 est.
Budget Authority .....................................................................
336
404
Outlays ....................................................................................
336
404
Legislative proposal, subject to PAYGO:
Budget Authority ..................................................................... .................... ....................
Outlays .................................................................................... .................... ....................

PO 00000

2005 est.

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

336
336

Jkt 205782

2004 actual

Identification code 20–4502–0–4–803

10.00

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

12:55 Jan 26, 2005

Program and Financing (in millions of dollars)

447
514
17 ...................
6
6
58
53
2
2

303

VerDate Aug 04 2004

PRINTING FUND

479
19
6
32
4

404

336
336

AND

Obligations by program activity:
Currency program ..........................................................
Postage program ............................................................
Other programs ..............................................................
Purchase of operating equipment .................................
Plant alterations and experimental equipment .............

336

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

ENGRAVING

09.01
09.02
09.03
09.11
09.12

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

89.00
90.00

2006 est.

404
404

359
359

Frm 00025

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TRE

876

BUREAU OF ENGRAVING AND PRINTING—Continued
Federal Funds—Continued

THE BUDGET FOR FISCAL YEAR 2006

Intragovernmental funds—Continued
BUREAU

ENGRAVING

AND

capital needs. Bureau operations during 2004 resulted in a
decrease to retained earnings of $29 million.

PRINTING FUND—Continued

Program and Financing (in millions of dollars)—Continued
2004 actual

Identification code 20–4502–0–4–803

Balance Sheet (in millions of dollars)

2005 est.

2006 est.

74
530
¥530

74
575
¥575

Obligated balance, end of year ................................

86.90

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

530

575

¥524

¥530

¥575

The Bureau of Engraving and Printing designs, manufactures, and supplies Federal Reserve notes, some postage
stamps and other security instruments for various Federal
agencies. Beginning in 2005, the BEP was given legal authority to print currency for foreign countries upon approval of
the State Department.
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 2005 and 2006
are estimated to be 8.6 and 10.0 billion respectively. During
2004, the Bureau delivered 8.8 billion Federal Reserve
notes.
Stamps.—This category of work is comprised of postal
and internal revenue stamps. The projected requirements
for 2005 are estimated to be 5.0 billion stamps. Per prior
agreement, 2005 marks the final year of stamp production
at the Bureau. In 2004, the Bureau delivered 6.1 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
VerDate Aug 04 2004

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2004 actual

PO 00000

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

45
4

45
3

176
95
284
15

169
103
261
17

1999

64
540
¥530

74.40

Offsets:
Against gross budget authority and outlays:
88.40
Offsetting collections (cash) from: Non-Fed Source

2003 actual

Identification code 20–4502–0–4–803

Total assets ...............................................................
LIABILITIES:
2101 Federal liabilities: Accounts payable .............................
Non-Federal liabilities:
2201
Accounts payable ......................................................
2206
Pension and other actuarial liabilities ...................

619

598

29
61

20
68

2999

112

119

32
475

32
447

3999

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

507

479

4999

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

619

598

Note: Consistent with Government-wide practice, information for 2004 and 2005 was not required to be collected.

Object Classification (in millions of dollars)
2004 actual

Identification code 20–4502–0–4–803

2005 est.

2006 est.

11.1
11.3
11.5

Personnel compensation:
Full-time permanent ..................................................
Other than full-time permanent ...............................
Other personnel compensation ..................................

181
1
12

172
1
12

177
1
12

11.9
12.1
21.0
23.1
23.3
24.0
25.2
26.0
31.0

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

194
42
1
3
16
6
72
170
36

185
41
1
3
15
1
71
153
60

190
43
1
3
15
1
75
192
55

99.9

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

540

530

575

Personnel Summary
2004 actual

Identification code 20–4502–0–4–803

2001

Reimbursable:
Total compensable workyears: Civilian full-time equivalent employment ......................................................

2,331

2005 est.

2,400

2006 est.

2,400

UNITED STATES MINT
Federal Funds
Public enterprise revolving funds:
UNITED STATES MINT PUBLIC ENTERPRISE FUND
Pursuant to section 5136 of title 31, United States Code, the United
States Mint is provided funding through the United States Mint
Public Enterprise Fund for costs associated with the production of
circulating coins, numismatic coins, and protective services, including
both operating expenses and capital investments. The aggregate
amount of new liabilities and obligations incurred during fiscal year
ø2005¿ 2006 under such section 5136 for circulating coinage and
protective service capital investments of the United States Mint shall
not exceed ø$24,000,000¿ $36,900,000. (Transportation, Treasury,
Independent Agencies, and General Government Appropriations Act,
2005.)
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TRE

UNITED STATES MINT—Continued
Federal Funds—Continued

DEPARTMENT OF THE TREASURY
Program and Financing (in millions of dollars)
2004 actual

Identification code 20–4159–0–3–803

2005 est.

2006 est.

09.06
09.07
09.08

Obligations by program activity:
Total Operating ..............................................................
Circulating and Protection Capital ................................
Numismatic Capital .......................................................

948
17
3

1,226
21
8

1,214
20
7

10.00

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

968

1,255

1,241

21.40
22.00
22.40

23.90
23.95

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

1,023
¥968

1,310
¥1,255

1,296
¥1,241

24.40

Unobligated balance carried forward, end of year

988

1,255

1,241

72.40
73.10
73.20
74.00

Spending authority from offsetting collections
(total discretionary) .....................................
Change in obligated balances:
Obligated balance, start of year ...................................
Total new obligations ....................................................
Total outlays (Gross) ......................................................
Change in uncollected customer payments from Federal sources (unexpired) ............................................

74.40

Obligated balance, end of year ................................

86.90
86.93

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

87.00

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

38
55
55
989
1,255
1,241
¥4 ................... ...................

1 ................... ...................
989

1,255

1,241

255
968
¥955

267
1,255
¥1,255

267
1,241
¥1,241

¥1 ................... ...................
267

267

79
1,255
1,241
876 ................... ...................
955

1,255

1,241

¥6 ................... ...................
¥982
¥1,255
¥1,241

88.90

¥988

88.95

89.00
90.00

¥1,255

¥1,241

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

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 Fund
encompasses the previous Salaries and Expenses, Coinage
Profit Fund, Coinage Metal Fund, and the Numismatic Public
Enterprise Fund. The Mint submits annual audited businesstype financial statements to the Secretary of the Treasury
and to Congress in support of the operations of the revolving
fund.
The operations of the Mint are divided into three major
components: 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 inVerDate Aug 04 2004

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877

cludes the costs of production and distribution. The difference
between the face value of the coins and these costs are profit,
which is deposited as seigniorage to the general fund. In
2004, the Mint transferred $665 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 2006, this activity will
manufacture 12.7 billion coins for sale to the Federal Reserve
System. In 1996, with the merger of the former Coinage Metal
Fund into the Mint Public Enterprise Fund, the Mint began
including the cost of metal in the Circulating Coinage activity.
Numismatic and Investment Products.—This activity funds
the manufacture of numismatic and bullion coins, medals,
and other products for sale to collectors and the general public. These coins include annual recurring programs such as
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 2006, this activity will fund
any pending commemorative coin program as legislated by
Congress. 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. In 2006, the Mint will manufacture 2.9
billion quarters for sale to the public and the Federal Reserve
System. All coins produced for this program are considered
to be numismatic products. This program is shown as a separate program activity to present a clearer picture of its impact. (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.
Balance Sheet (in millions of dollars)
2003 actual

Identification code 20–4159–0–3–803

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 ..............................................................
1999

2004 actual

293

323

10
19

11
7

311
300
5

294
296
5

Total assets ...............................................................
LIABILITIES:
2101 Federal liabilities: Accounts payable .............................
Non-Federal liabilities:
2201
Accounts payable ......................................................
2207
Other ..........................................................................

938

936

163

176

38
64

30
72

2999

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

265

278

673

658

3999

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

673

658

4999

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

938

936

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TRE

878

UNITED STATES MINT—Continued
Federal Funds—Continued

THE BUDGET FOR FISCAL YEAR 2006

2004 actual

2005 est.

2006 est.

11.1
11.3
11.5

119
1
13

11.9
12.1
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 ............................................
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 ......................................................

133
133
135
40
40
41
3
3
3
30
22
23
1 ................... ...................
17
18
19
11
12
11
2
2
2
77
107
85
634
889
895
17
24
26
3
5
1

99.0

Reimbursable obligations .....................................

968

1,255

1,241

99.9

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

968

1,255

1,241

127
1
5

129
1
5

Personnel Summary
2004 actual

Identification code 20–4159–0–3–803

Reimbursable:
2001 Total compensable workyears: Civilian full-time equivalent employment ......................................................

2005 est.

2,115

2,108

Unobligated balance carried forward, end of year

175
¥1

175
177
¥1 ...................

43.00

174

177

131

126

6
3

8
4

8
3

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

70.00

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

314

317

314

72.40
73.10
73.20
73.40
73.45

74.40

Object Classification (in millions of dollars)

Total new obligations ....................................................
Unobligated balance expiring or withdrawn .................

24.40

UNITED STATES MINT PUBLIC ENTERPRISE FUND—Continued

Identification code 20–4159–0–3–803

¥321
¥316
¥312
¥2 ................... ...................

23.95
23.98

Public enterprise revolving funds—Continued

Obligated balance, end of year ................................

60.00

68.00
68.00

Appropriation (total discretionary) ........................
Mandatory:
Appropriation .............................................................
Spending authority from offsetting collections:
Discretionary:
Offsetting collections (cash) ................................
Offsetting collections (user fees) .........................

68.90

86
99
100
321
316
312
¥311
¥315
¥316
7 ................... ...................
¥4 ................... ...................
99

100

Outlays (gross), detail:
Outlays from new discretionary authority .....................
164
Outlays from discretionary balances .............................
16
Outlays from new mandatory authority .........................
131
Outlays from mandatory balances ................................ ...................

165
19
98
33

167
21
95
33

2006 est.

2,024

86.90
86.93
86.97
86.98

87.00

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

311

315

316

¥6
¥3

¥8
¥4

¥8
¥3

88.90

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

¥9

¥12

¥11

89.00
90.00

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

305
303

303
305

BUREAU OF THE PUBLIC DEBT
Federal Funds
General and special funds:
ADMINISTERING

THE

PUBLIC DEBT

For necessary expenses connected with any public-debt issues of
the United States, ø$179,566,000¿ $179,923,000, 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 expended for systems modernization: Provided, That the
sum appropriated herein from the General Fund for fiscal year
ø2005¿ 2006 shall be reduced by not more than ø$4,400,000¿
$3,000,000 as definitive security issue fees and Treasury Direct Investor Account Maintenance fees are collected, so as to result in a final
fiscal year ø2005¿ 2006 appropriation from the general fund estimated at ø$175,166,000¿ $176,923,000. In addition, ø$60,000¿
$70,000 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 1012
of Public Law 101–380. (Transportation, Treasury, Independent Agencies, and General Government Appropriations Act, 2005.)
Program and Financing (in millions of dollars)
2004 actual

Identification code 20–0560–0–1–803

2005 est.

2006 est.

00.01
00.02
00.03
00.04
00.05
09.02
09.03

Obligations by program activity:
Wholesale Securities Services ........................................
Government Agency Investment Services ......................
Retail Securities Services ..............................................
Summary Debt Accounting ............................................
Reimbursements to Federal Reserve Banks ..................
Government Agency Investment Services ......................
Retail Securities Services ..............................................

12
13
142
6
139
3
6

12
13
143
6
131
3
8

12
14
145
6
124
3
8

10.00

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

321

316

312

21.40
22.00
22.10

11
314

5
317

6
314

23.90

Total budgetary resources available for obligation

VerDate Aug 04 2004

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Jkt 205782

4 ................... ...................
329
PO 00000

322

320

Frm 00028

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This appropriation provides funds for the conduct of all
public debt operations.
Wholesale Securities Services.—This program ensures that
Treasury’s critical financing needs are met and that the integrity and efficiency of primary and secondary markets for
Treasury securities are maintained. It encompasses all activities related to the regulation, auction, issue, servicing and
redemption of Treasury marketable securities that are owned
by institutional investors and their customers. The Federal
Reserve, acting as Treasury’s fiscal agent, maintains the top
tier of accounts for financial institutions who, in turn, hold
and service accounts for their customers.
Government Agency Investment Services.—This program
supports state, local and federal government agencies’ investments in non-marketable Treasury securities as well as borrowings from Treasury. There are more than 200 federal trust
and investment funds and, for 15 of the funds, Public Debt
also acts for the Secretary in his role as managing trustee.
These include some of the more recognizable Federal trust
funds such as Social Security, Medicare, Unemployment, and
Highway.
Retail Securities Services.—This program manages marketable and non-marketable securities held directly with Treasury by more than 50 million citizens. Besides the issuance
and redemption of securities, services include processing customer service requests of varying complexity. These functions
are performed directly by Public Debt, by Federal Reserve
Sfmt 3616

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TRE

INTERNAL REVENUE SERVICE
Federal Funds—Continued

DEPARTMENT OF THE TREASURY

Banks as fiscal agents of the United States, and by qualified
agents that issue and redeem savings bonds and notes.
Summary Debt Accounting.—This program involves the
timely and accurate accounting and reporting of the outstanding public debt and related interest expense incurred
to finance the Federal Government. The program provides
daily information on the balance and composition of the public
debt and our summary level accounts represent the control
totals for dozens of subordinate securities systems.
Object Classification (in millions of dollars)
2004 actual

Identification code 20–0560–0–1–803

11.1
11.5
11.9
12.1
13.0
21.0
23.1
23.3
24.0
25.2
25.3
25.7
26.0
31.0
99.0
99.0
99.5
99.9

2005 est.

2006 est.

Total new obligations (object class 42.0) ................ ...................

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

22.00
23.95

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

New budget authority (gross), detail:
Mandatory:
60.00
Appropriation ............................................................. ...................

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

73.10
73.20

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

86.97

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

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

89.00
90.00

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

17
1
24

18
2
27

18
2
28

159
4
3
7

147
2
3
7

141
2
3
7

304
301
11
11
1 ...................

321

316

312

2005 est.

2006 est.

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 400 claims are paid annually.
f

1,251

1,301

1,289

LOST INTEREST MEDICARE TRUST FUNDS

Program and Financing (in millions of dollars)
2004 actual

2005 est.

2006 est.

00.01

Obligations by program activity:
Restoration of lost interest ............................................

123 ................... ...................

10.00

Total new obligations (object class 44.0) ................

123 ................... ...................

22.00
23.95

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

123 ................... ...................
¥123 ................... ...................

New budget authority (gross), detail:
Mandatory:
60.00
Appropriation .............................................................

123 ................... ...................

73.10
73.20

Change in obligated balances:
Total new obligations ....................................................
Total outlays (gross) ......................................................

123 ................... ...................
¥123 ................... ...................

86.97

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

123 ................... ...................

89.00
90.00

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

123 ................... ...................
123 ................... ...................

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2004 actual

10.00

2004 actual

12:55 Jan 26, 2005

SHIPMENT

72
4

70
4

VerDate Aug 04 2004

Program and Financing (in millions of dollars)

2006 est.

Personnel Summary

Identification code 20–0504–0–1–901

GOVERNMENT LOSSES

71
74
76
18
19
19
2 ................... ...................
1
1
1
5
4
4

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

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

Direct obligations ..................................................
312
Reimbursable obligations ..............................................
9
Below reporting threshold .............................................. ...................

RESTORATION

PAYMENT

Obligations by program activity:
Government losses in shipment .................................... ...................

68
3

Total personnel compensation .........................
Civilian personnel benefits .......................................
Benefits for former personnel ...................................
Travel and transportation of persons .......................
Rental payments to GSA ...........................................
Communications, utilities, and miscellaneous
charges .................................................................
Printing and reproduction .........................................
Other services ............................................................
Other purchases of goods and services from Government accounts .................................................
Operation and maintenance of equipment ...............
Supplies and materials .............................................
Equipment .................................................................

00.01

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

Identification code 20–0560–0–1–803

The Medicare Prescription Drug, Improvement, and Modernization Act of 2003 (Public Law 108–173) provides authority for, and appropriates funds to, the Secretary of Treasury
to restore interest lost to the Medicare trust funds as a result
of clerical error.

Identification code 20–1710–0–1–803
2005 est.

879

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INTERNAL REVENUE SERVICE
In July 2004, the Internal Revenue Service (IRS) released
an update to its five-year Strategic Plan. It underscores the
IRS’ commitment to provide excellent service to taxpayers
and enforce America’s tax laws in a balanced manner. The
vision of the future is: delivering services that meet customer
needs; creating citizen understanding of their responsibilities
to pay taxes honestly; enforcing tax laws fairly and consistently, while respecting taxpayer rights; and explaining to
Americans that the IRS provides a valuable service and is
a desirable place to work. The IRS strategic goals are: Improve Taxpayer Service—help people understand their tax obligations and make it easier for them to participate in the
tax system; Enhance Enforcement of the Tax Law—Ensure
all taxpayers meet their tax obligations, so that when Americans pay their taxes, they can be confident their neighbors
and competitors are also doing the same; and Modernize the
IRS through its People, Processes and Technology—Strategically manage resources, associated business processes and
technology systems to effectively and efficiently meet service
and enforcement strategic goals.
The IRS administers America’s tax laws and collects the
revenues that fund most government operations and public
services. Each year, IRS employees interact with millions of
American taxpayers and businesses providing essential services to taxpayers and encouraging their self-sufficiency in
meeting tax obligations. The IRS’ role is to help the large
majority of compliant taxpayers with the tax law, while ensuring that the minority who are unwilling to comply pay
their fair share.
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880

INTERNAL REVENUE SERVICE—Continued
Federal Funds—Continued

THE BUDGET FOR FISCAL YEAR 2006

Improve Taxpayer Service: The IRS will help people understand their tax obligations and make it easier for them to
participate in the tax system. Filing season 2004 was a success for the IRS. Over 61 million individuals filed their returns electronically, an increase of 16 percent from the prior
year. Customer satisfaction also improved. On the 2004 American Customer Satisfaction Index Survey (ACSI), taxpayers
rated the IRS with an overall score of 63. The 2004 annual
rating for the IRS in the NOP World (formerly Roper) Customer Satisfaction Survey was 58 percent, an increase over
its lowest point of 32 percent in 1998. Taxpayer service programs include the following budget activities—Assistance,
Outreach and Processing (see the Program and Financing
schedule below).
Enhance Enforcement of the Tax Law: The IRS is improving
its enforcement by re-examining and adjusting its audit process to target likely areas of non-compliance. The IRS is reversing the erosion in enforcement performance begun in the
late 1990’s, increasing productivity and quality in its major
enforcement programs, and bolstering efforts to identify, investigate and punish tax cheats. The IRS is enhancing criminal enforcement, using civil injunctions to stop abusive tax
schemes, and investigating promoters and users of tax shelters. Enforcement programs include the following budget activities Examination, Collection, Investigations, Regulatory
Compliance, and Research (see the Program and Financing
schedule below).
Modernize the IRS Through Its People, Processes and Technology: Achieving the Service’s other strategic goals depends
on fully engaged employees, efficient business processes, and
the successful completion of technology modernization efforts.
In 2003 and 2004, the IRS balanced the scope and pace of
its technology modernization program resulting in improved
program management, focus and performance. In 2004, the
IRS deployed Modernized e-File, which provides e-filing for
the first time to large corporations and tax exempt organizations. The IRS also deployed additional online e-Services for
tax practitioners, banks and brokerage firms that file Form
1099s. The IRS will continue to monitor its modernization
projects to ensure timely rollout to meet operational needs.
Improving Productivity: The IRS has already achieved impressive successes in productivity improvements. Since 2002,
improved telephone and mail collection and correspondence
examination have increased case closures per work-year by
more than 15 percent. The Budget proposes to streamline
the IRS’ taxpayer service programs by reducing dependence
on walk-in service centers and increasing reliance on more
efficient telephone and internet service. This proposal was
developed, in part, as a result of a 2004 program assessment
of taxpayer service. The Budget promotes increased electronic
filing, which benefits the taxpayer through more accurate filings, acknowledgement that the return has been received,
and speedier processing. It also benefits the Government
through reduced processing costs. The Budget includes a legislative proposal to increase the Secretary of the Treasury’s
authority to mandate e-filing from large businesses and tax
exempt organizations. Finally, the Budget includes a legislative proposal to give IRS access to the National Directory
of New Hires database to make audit and collection functions
more efficient.
Investing In Enforcement: The request builds on IRS’s recent successes in enhancing enforcement by redeploying resources saved through internal reforms to enforcement ($88
million) and by providing $265 million for added audits, collection actions and criminal investigations.
These new investments will yield substantial additional revenue. This enforcement increase comes on top of increases
to pay for the pay raise and other cost increases ($182 million).
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It is important that these cost increases and new enforcement investments be fully funded. The Administration is proposing to fund them as contingent appropriations. To ensure
full funding of the new enforcement investments, the Administration proposes to employ a budget enforcement mechanism
that allows for an adjustment by the Budget Committees
to the section 302(a) allocation to the Appropriations Committees found in the concurrent resolution on the budget. In
addition, the Administration will also seek to establish statutory spending limits, as defined by section 251 of the Balanced
Budget and Emergency Deficit Control Act of 1985, and to
adjust them for this purpose. To ensure full funding of the
cost increases, either of these adjustments would only be permissible if the base level for IRS enforcement was funded
at $6,446 million and if the use of the funds was clearly
restricted to the specified purpose. The maximum allowable
adjustment to the 302(a) allocation and/or the statutory
spending limit would be $446 million for 2006 (see chapter
15 in Analytical Perspectives).
f

Federal Funds
General and special fund:
TAX ADMINISTRATION

AND

OPERATIONS

For necessary expenses of the Internal Revenue Service for tax administration operations, as authorized by law; purchase (for policetype use, not to exceed 850) and hire of passenger motor vehicles
(31 U.S.C. 1343(b); including developmental information systems and
operational information systems; and services as authorized by 5
U.S.C. 3109, at such rates as may be determined by the Commissioner,
$10,013,555,000, of which $55,584,000 shall be for the Interagency
Crime and Drug Enforcement program; of which up to $4,100,000
shall be for the Tax Counseling for the Elderly Program; of which
up to $8,000,000 shall be available for low-income taxpayer clinic
grants; and of which not to exceed $25,000 shall be for official reception and representation expenses: Provided further, That of the funding available for research not to exceed $1,000,000 shall remain available until September 30, 2007: Provided further, That of the funding
available for information technology management and development
not to exceed $75,000,000 shall remain available until September 30,
2007: Provided, That not less than $6,444,100,000 shall be available
only for tax enforcement.
In addition to funding already available under this heading, and
subject to the same terms and conditions, $446,496,000 for enhanced
tax enforcement: Provided, That the Secretary shall provide not later
than 180 days following the end of fiscal year 2006 to the Congress
a report on tax enforcement which includes estimates for the entire
tax enforcement program and for the tax enforcement initiative of:
(A) tax enforcement spending,
(B) tax enforcement workload indicators,
(C) direct tax enforcement revenue, and
(D) an explanation of the methodology and accuracy of the estimates provided.
øPROCESSING, ASSISTANCE,

AND

MANAGEMENT¿

øFor necessary expenses of the Internal Revenue Service for prefiling taxpayer assistance and education, filing and account services,
shared services support, general management and administration;
and services as authorized by 5 U.S.C. 3109, at such rates as may
be determined by the Commissioner, $4,089,574,000, of which up
to $4,100,000 shall be for the Tax Counseling for the Elderly Program, of which $8,000,000 shall be available for low-income taxpayer
clinic grants, and of which not to exceed $25,000 shall be for official
reception and representation expenses.¿
øTAX LAW ENFORCEMENT¿
ø(INCLUDING

TRANSFER OF FUNDS)¿

øFor necessary expenses of the Internal Revenue Service for determining and establishing tax liabilities; providing litigation support;
conducting criminal investigation and enforcement activities; securing
unfiled tax returns; collecting unpaid accounts; conducting a document matching program; resolving taxpayer problems through prompt
identification, referral and settlement; expanded customer service and
public outreach programs, strengthened enforcement activities, and
Sfmt 3616

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TRE

INTERNAL REVENUE SERVICE—Continued
Federal Funds—Continued

DEPARTMENT OF THE TREASURY
enhanced research efforts to reduce erroneous filings associated with
the earned income tax credit; 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, $4,398,729,000, of which not
to exceed $1,000,000 shall remain available until September 30, 2007,
for research: Provided, That up to $10,000,000 may be transferred
as necessary from this account to the IRS Processing, Assistance,
and Management appropriation or the IRS Information Systems appropriation solely for the purposes of management of the Earned
Income Tax Credit compliance program and to reimburse the Social
Security Administration for the cost of implementing section 1090
of the Taxpayer Relief Act of 1997 (Public Law 105–33): Provided
further, That this transfer authority shall be in addition to any other
transfer authority provided in this Act.¿
øINFORMATION SYSTEMS¿
øFor 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, $1,590,492,000, of which $200,000,000 shall
remain available until September 30, 2006.¿ (Transportation, Treasury, Independent Agencies, and General Government Appropriations
Act, 2005.)

9,820
¥58

43.00

9,762

9,998

10,460

100

146

159

103

60.20

68.00
68.10

10,079
10,460
¥81 ...................

20 ................... ...................

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

159

103

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

70.00

166
9,991

10,257

10,663

Change in obligated balances:
Obligated balance, start of year ...................................
Total new obligations ....................................................
Total outlays (gross) ......................................................
Adjustments in expired accounts (net) .........................
Recoveries of prior year obligations ..............................
Change in uncollected customer payments from Federal sources (unexpired) ............................................
74.10 Change in uncollected customer payments from Federal sources (expired) ................................................
72.40
73.10
73.20
73.40
73.45
74.00

1,061
1,036
1,073
9,992
10,305
10,663
¥9,930
¥10,268
¥10,630
¥69 ................... ...................
¥17 ................... ...................
¥20 ................... ...................
19 ................... ...................

74.40

Obligated balance, end of year ................................

1,036

1,073

1,106

86.90
86.93
86.97

9,013
854
63

9,457
711
100

9,830
700
100

87.00

2004 actual

01.99

68.90

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

9,930

10,268

10,630

¥138
¥28

¥132
¥27

¥76
¥27

¥166

¥159

¥103

Unavailable Receipts (in millions of dollars)
Identification code 20–0913–0–1–999

881

Balance, start of year ....................................................
Receipts:
02.00 Enrolled agent fee increase, IRS miscellaneous retained fees ................................................................
02.20 New installment agreements, IRS miscellaneous retained fees ................................................................
02.21 Restructured installment agreements, IRS miscellaneous retained ...........................................................
02.22 General user fees, IRS miscellaneous retained fees

02.99

2005 est.

2006 est.

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

12
6

13
18

13
20

Total receipts and collections ...................................

88.90

Total: Balances and collections ....................................
Appropriations:
05.01 Tax administration and operations ...............................

106

135

128

88.95

¥63

¥100

88.96

04.00

07.99

Balance, end of year .....................................................

89.00
90.00

Program and Financing (in millions of dollars)
2004 actual

Identification code 20–0913–0–1–999

2005 est.

Total, offsetting collections (cash) ..................
Against gross budget authority only:
Change in uncollected customer payments from
Federal sources (unexpired) ..................................
Portion of offsetting collections (cash) credited to
expired accounts ...................................................
Net budget authority and outlays:
Budget authority ............................................................
Outlays ...........................................................................

1,824
556
1,286
3,339
1,773
653
253
142

1,904
521
1,329
3,477
1,826
682
253
154

1,857
479
1,331
3,712
1,991
767
265
158

01.00
09.01

Subtotal, Direct program ...........................................
Reimbursable program ..................................................

9,826
166

10,146
159

10.00

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

9,992

10,305

10,663

37
9,991

22 ...................
10,257
10,663

17 ................... ...................
25

26 ...................

23.90
23.95
23.98

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

10,070
10,305
10,663
¥9,992
¥10,305
¥10,663
¥57 ................... ...................

24.40

Unobligated balance carried forward, end of year

22 ................... ...................

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9,825
9,764

10,098
10,109

10,560
10,527

The 2006 President’s Budget proposes to consolidate the
IRS’ three major operational appropriations—Processing, Assistance, and Management, Tax Law Enforcement, and Information Systems into one appropriation entitled Tax Administration and Operations (TAO). The TAO appropriation supports activities in two major areas—Taxpayer Service and
Enforcement. This consolidation makes it easier for the IRS
to allocate overhead costs such as telecommunications and
information technology capture each program’s full cost.

10,560
103

Budgetary resources available for obligation:
Unobligated balance carried forward, start of year
New budget authority (gross) ........................................
Resources available from recoveries of prior year obligations .......................................................................
22.30 Expired unobligated balance transfer to unexpired account ..........................................................................

20 ................... ...................

2006 est.

Obligations by program activity:
00.51 Assistance ......................................................................
00.52 Outreach .........................................................................
00.53 Processing ......................................................................
00.64 Examination ...................................................................
00.65 Collection .......................................................................
00.66 Investigations .................................................................
00.67 Regulatory Compliance ..................................................
00.68 Research ........................................................................

21.40
22.00
22.10

¥20 ................... ...................

Fmt 3616

Object Classification (in millions of dollars)
2004 actual

Identification code 20–0913–0–1–999

11.1
11.3
11.5
11.8

11.9
12.1
13.0
21.0
22.0
23.1
23.2

Sfmt 3643

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TRE

4,905
486
222
8

2005 est.

5,249
488
239
8

2006 est.

5,438
488
233
14

5,621
5,984
6,173
1,445
1,556
1,625
69
51
37
167
173
212
27
26
26
667
681
725
1 ................... ...................

882

INTERNAL REVENUE SERVICE—Continued
Federal Funds—Continued

THE BUDGET FOR FISCAL YEAR 2006

General and special fund—Continued
89.00
90.00

øINFORMATION SYSTEMS¿—Continued

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

35
46

35
47

20
29

Object Classification (in millions of dollars)—Continued
2004 actual

Identification code 20–0913–0–1–999

23.3

2005 est.

2006 est.

25.4
25.5
25.6
25.7
25.8
26.0
31.0
41.0
42.0
91.0

Communications, utilities, and miscellaneous
charges .................................................................
Printing and reproduction .........................................
Advisory and assistance services .............................
Other services ............................................................
Other purchases of goods and services from Government accounts .................................................
Operation and maintenance of facilities ..................
Research and development contracts .......................
Medical care ..............................................................
Operation and maintenance of equipment ...............
Subsistence and support of persons ........................
Supplies and materials .............................................
Equipment .................................................................
Grants, subsidies, and contributions ........................
Insurance claims and indemnities ...........................
Unvouchered ..............................................................

99.0
99.0

Direct obligations ..................................................
Reimbursable obligations ..............................................

9,826
166

10,146
159

10,560
103

99.9

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

9,992

10,305

This appropriation provides operating funding to administer
the advance payment feature of the Trade Adjustment Assistance health insurance tax credit program to assist dislocated
workers with their health insurance premiums. The tax credit
program was enacted by the Trade Act of 2002 (P.L. 107–
210) and became effective in August of 2003. The 2006 request is $15 million lower than the 2005 enacted level. The
program is fully operational and anticipated costs have been
reduced.

10,663

24.0
25.1
25.2
25.3

386
76
92
504

404
73
51
562

403
73
52
596

171
117
9
11
87
3
57
300
12
2
2

49
140
7
11
86
4
55
217
12
1
3

55
150
7
11
88
6
56
248
12
1
4

2004 actual

2005 est.

2006 est.

97,585

96,417

1,138

1,006

99.9

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

Program and Financing (in millions of dollars)
2004 actual

2005 est.

2006 est.

00.01

Obligations by program activity:
Health Care Tax Administration ....................................

10.00

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

21.40
22.00

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

10
35

5 ...................
35
20

23.90
23.95

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

45
¥40

24.40

Unobligated balance carried forward, end of year

40
¥40

2004 actual

2005 est.

2006 est.

BUSINESS SYSTEMS MODERNIZATION
For necessary expenses of the Internal Revenue Service,
ø$205,000,000¿ $199,000,000, to remain available until September
30, ø2007¿ 2008, for the capital asset acquisition of information technology systems, including management and related contractual costs
of said acquisitions, including contractual costs associated with operations authorized by 5 U.S.C. 3109: Provided, That none of these
funds may be obligated until the Internal Revenue Service submits
to the Committees on Appropriationsø, and such Committees approve,¿ a plan for expenditure that: (1) meets the capital planning
and investment control review requirements established by the Office
of Management and Budget, including Circular A–11 øpart 3;¿ (2)
complies with the Internal Revenue Service’s enterprise architecture,
including the modernization blueprint; (3) conforms with the Internal
Revenue Service’s enterprise life cycle methodology; (4) is approved
by the Internal Revenue Service, the Department of the Treasury,
and the Office of Management and Budget; (5) has been reviewed
by the Government Accountability Office; and (6) complies with the
acquisition rules, requirements, guidelines, and systems acquisition
management practices of the Federal Government. (Transportation,
Treasury, Independent Agencies, and General Government Appropriations Act, 2005.)

20
¥20

5 ................... ...................

2006 est.

Personnel Summary

669

HEALTH INSURANCE TAX CREDIT ADMINISTRATION

2005 est.

Personnel compensation: Full-time permanent .............
1
2
2
Civilian personnel benefits ............................................ ...................
1
1
Printing and reproduction ..............................................
1 ................... ...................
Other services ................................................................
38
37
17

96,993

For expenses necessary to implement the health insurance tax credit included in the Trade Act of 2002 (Public Law 107–210),
ø$34,841,000¿ $20,210,000. (Transportation, Treasury, Independent
Agencies, and General Government Appropriations Act, 2005.)

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

11.1
12.1
24.0
25.2

Direct:
1001 Total compensable workyears: Civilian full-time equivalent employment ......................................................

Identification code 20–0928–0–1–803

2004 actual

Identification code 20–0928–0–1–803

Personnel Summary
Identification code 20–0913–0–1–999

Object Classification (in millions of dollars)

Program and Financing (in millions of dollars)
2004 actual

Identification code 20–0921–0–1–803

2005 est.

2006 est.

Obligations by program activity:
Information technology investments ..............................

334

340

204

10.00
Change in obligated balances:
72.40 Obligated balance, start of year ...................................
73.10 Total new obligations ....................................................
73.20 Total outlays (gross) ......................................................

00.01

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

334

340

204

21.40
22.00
22.10

163
388

230
203

93
199

28
40
¥46

21
40
¥47

14
20
¥29

74.40

Obligated balance, end of year ................................

86.90
86.93

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

9
37

26
21

15
14

23.90
23.95
23.98

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

87.00

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

24.40

Unobligated balance carried forward, end of year

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16 ................... ...................
567
433
292
¥334
¥340
¥204
¥3 ................... ...................
230

INTERNAL REVENUE SERVICE—Continued
Federal Funds—Continued

DEPARTMENT OF THE TREASURY
New budget authority (gross), detail:
Discretionary:
40.00
Appropriation .............................................................
40.35
Appropriation permanently reduced ..........................

390
¥2

205
199
¥2 ...................

43.00

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

388

203

72.40
73.10
73.20
73.45

74.40

Obligated balance, end of year ................................

103

107

86.90
86.93

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

115
277

61
275

119
160

87.00

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

392

336

279

89.00
90.00

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

388
391

203
336

199
279

199

177
103
107
334
340
204
¥392
¥336
¥279
¥16 ................... ...................

This appropriation provides for revamping business practices and acquiring new technology. The agency is using a
formal methodology to prioritize, approve, fund, and evaluate
its portfolio of business systems modernization investments.
This methodology enforces a documented, repeatable, and
measurable process for managing investments throughout
their life cycle.
Object Classification (in millions of dollars)
2004 actual

Identification code 20–0921–0–1–803

2005 est.

2006 est.

25.2
25.7
31.0

Other services ................................................................
Operation and maintenance of equipment ...................
Equipment ......................................................................

291
4
39

292
11
37

182
5
17

99.9

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

334

340

883

Legislative proposal, subject to PAYGO:
Budget Authority ..................................................................... .................... ....................
Outlays .................................................................................... .................... ....................
Total:
Budget Authority .....................................................................
Outlays ....................................................................................

33,134
33,134

–81
–81

33,790
33,790

34,051
34,051

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.
The budget proposes to permanently extend the EITC provisions in the Economic Growth and Tax Relief Reconciliation
Act of 2001, which sunset on December 31, 2010. These provisions reduce EITC-related marriage penalties, simplify certain
eligibility criteria for the credit, and allow the IRS to use
more cost-efficient procedures to deny questionable EITC
claims. The budget also proposes to clarify the eligibility of
siblings and certain other family members for child-related
tax benefits, including the EITC and the child tax credit.
Finally, the budget proposes to extend trough 2006 a provision, which would otherwise expire on December 31, 2005,
allowing military personnel to elect to include combat pay
in earned income for purposes of computing the EITC.
PAYMENT WHERE EARNED INCOME CREDIT EXCEEDS LIABILITY
TAX

FOR

204

(Legislative proposal, not subject to PAYGO)
Program and Financing (in millions of dollars)
2004 actual

Identification code 20–0906–4–1–609

2005 est.

2006 est.

¥81

10.00

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

¥81

22.00
23.95

¥81
81

New budget authority (gross), detail:
Mandatory:
60.00
Appropriation ............................................................. ................... ...................

¥81

73.10
73.20

¥81
81

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

¥81

89.00
90.00

FOR

Obligations by program activity:
Direct Program Activity .................................................. ................... ...................

86.97

PAYMENT WHERE EARNED INCOME CREDIT EXCEEDS LIABILITY
TAX

00.01

¥81
¥81

Program and Financing (in millions of dollars)
2004 actual

Identification code 20–0906–0–1–609

2005 est.

2006 est.

00.01

Obligations by program activity:
Direct Program Activity ..................................................

33,134

33,790

34,132

10.00

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

33,134

33,790

34,132

33,134
¥33,134

33,134

33,790
¥33,790

33,790

34,132
¥34,132

34,132

Change in obligated balances:
73.10 Total new obligations ....................................................
73.20 Total outlays (gross) ......................................................

33,134
¥33,134

33,790
¥33,790

34,132
¥34,132

86.97

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

33,134

33,790

34,132

89.00
90.00

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

33,134
33,134

33,790
33,790

34,132
34,132

12:55 Jan 26, 2005

Jkt 205782

FOR

TAX

2004 actual

Identification code 20–0922–0–1–609

2005 est.

2006 est.

00.01

2004 actual

33,134
33,134
PO 00000

2005 est.

Obligations by program activity:
Direct Program Activity ..................................................

8,857

13,516

13,180

10.00

(in millions of dollars)

VerDate Aug 04 2004

PAYMENT WHERE CHILD CREDIT EXCEEDS LIABILITY
Program and Financing (in millions of dollars)

Summary of Budget Authority and Outlays
Enacted/requested:
Budget Authority .....................................................................
Outlays ....................................................................................

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

8,857

13,516

13,180

22.00

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

8,857

13,516

13,180

2006 est.

33,790
33,790

34,132
34,132

Frm 00033

Fmt 3616

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E:\BUDGET\TRE.XXX

TRE

884

INTERNAL REVENUE SERVICE—Continued
Federal Funds—Continued

THE BUDGET FOR FISCAL YEAR 2006
90.00

General and special fund—Continued
PAYMENT WHERE CHILD CREDIT EXCEEDS LIABILITY
Continued

FOR

2004 actual

PAYMENT WHERE HEALTH CARE CREDIT EXCEEDS LIABILITY
TAX

2005 est.

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

¥13,516

¥8,857

¥13,180

2004 actual

103

13,180

10.00

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

103

13,516
¥13,516

13,180
¥13,180

22.00
23.95

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

82
¥82

91
¥91

103
¥103

13,516

13,180

New budget authority (gross), detail:
Mandatory:
60.00
Appropriation .............................................................

103

73.10
73.20

Change in obligated balances:
Total new obligations ....................................................
Total outlays (gross) ......................................................

82
¥82

91
¥91

103
¥103

86.97

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

103

89.00
90.00

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

82
82

91
91

103
103

13,516

73.10
73.20

Change in obligated balances:
Total new obligations ....................................................
Total outlays (gross) ......................................................

8,857
¥8,857

86.97

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

8,857

8,857
8,857

13,516
13,516

13,180
13,180

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

Enacted/requested:
2004 actual
2005 est.
Budget Authority .....................................................................
8,857
13,516
Outlays ....................................................................................
8,857
13,516
Legislative proposal, subject to PAYGO:
Budget Authority ..................................................................... .................... ....................
Outlays .................................................................................... .................... ....................
8,857
8,857

13,516
13,516

2006 est.

13,180
13,180
–34
–34
13,146
13,146

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). The budget proposes to accelerate and permanently extend the child tax credit provisions in the Economic
Growth and Tax Reconciliation Act of 2001, which sunset
on December 31, 2010. The budget also proposes to clarify
eligibility of siblings and certain other family members for
child-related tax benefits, including the EITC and the child
tax credit.
PAYMENT WHERE CHILD CREDIT EXCEEDS LIABILITY

FOR

TAX

(Legislative proposal, not subject to PAYGO)
Program and Financing (in millions of dollars)
2004 actual

Identification code 20–0922–4–1–609

2005 est.

2006 est.

00.01

Obligations by program activity:
Direct Program Activity .................................................. ................... ...................

¥34

10.00

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

¥34

22.00
23.95

¥34
34

New budget authority (gross), detail:
Mandatory:
60.00
Appropriation ............................................................. ................... ...................

¥34

73.10
73.20

¥34
34

86.97

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

¥34

89.00

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

¥34

VerDate Aug 04 2004

12:55 Jan 26, 2005

Jkt 205782

2006 est.

Obligations by program activity:
Direct Program Activity ..................................................

8,857

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

2005 est.

00.01

New budget authority (gross), detail:
Mandatory:
60.00
Appropriation .............................................................

FOR

Program and Financing (in millions of dollars)

2006 est.

Identification code 20–0923–0–1–551

23.95

¥34

TAX—

Program and Financing (in millions of dollars)—Continued
Identification code 20–0922–0–1–609

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

PO 00000

Frm 00034

Fmt 3616

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

Enacted/requested:
2004 actual
2005 est.
Budget Authority .....................................................................
82
91
Outlays ....................................................................................
82
91
Legislative proposal, subject to PAYGO:
Budget Authority ..................................................................... .................... ....................
Outlays .................................................................................... .................... ....................
Total:
Budget Authority .....................................................................
Outlays ....................................................................................

82
82

91
91

2006 est.

103
103
99
99
202
202

The Trade Act of 2002 established the Health Coverage
Tax Credit (HCTC), an advanceable, refundable tax credit
for 65 percent of the cost of qualified insurance. This credit
is available to certain recipients of trade adjustment assistance (TAA) and Pension Benefit Guaranty Corporation pension beneficiaries who are aged 55–64.
The budget includes a proposal that would allow statebased coverage under the HCTC to impose a pre-existing condition exclusion for a period of up to 12 months (to be reduced
by periods of prior creditable coverage of up to 12 months,
as under HIPAA). The proposal would also permit spouses
of HCTC-eligible individuals to claim the credit when the
HCTC-eligible individual becomes entitled to Medicare, provided the spouse otherwise meets the eligibility requirements.
To help lower income families purchase private health insurance, the budget includes a proposed new refundable tax
credit for health insurance purchased by individuals and families who are neither covered by employer-sponsored insurance
nor enrolled in public programs.
More than half the uninsured are small business employees
and their families. To increase coverage in small firms, the
budget includes a new refundable tax credit for employer
contributions to their employees’ health savings accounts
(HSAs). The maximum credit for a contribution to the HSA
of an employee with family coverage is $500 ($200 for an
employee with individual coverage). The subsidy would be
provided to employers (including self-employed employers)
that normally employ fewer than 100 employees but only
if the employer maintains but not necessarily contributes to
a high-deductible health plan as defined by HSA rules.
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TRE

INTERNAL REVENUE SERVICE—Continued
Federal Funds—Continued

DEPARTMENT OF THE TREASURY

This schedule reflects the effects of HCTC and the proposals
in cases where the credit exceeds the individual or business
tax liability resulting in payment to the tax filer.
PAYMENT WHERE HEALTH CARE CREDIT EXCEEDS LIABILITY
TAX

FOR

885

equal the Federal short-term rate plus two percentage points,
such rate to be adjusted quarterly.
f

GIFTS

(Legislative proposal, subject to PAYGO)

TO THE

UNITED STATES FOR REDUCTION
DEBT

OF THE

PUBLIC

Unavailable Receipts (in millions of dollars)
Program and Financing (in millions of dollars)
2004 actual

Identification code 20–5080–0–2–808
2004 actual

Identification code 20–0923–4–1–551

2005 est.

2006 est.

01.99

Obligations by program activity:
00.01 Provide refundable credit for the purchase of health
insurance ...................................................................
00.02 Provide refundable tax credit for small employer contributions to employee HSAs .....................................
00.03 Permit certain spouses of HCTC eligible individuals
to claim credit ...........................................................
00.04 Change reference to ‘‘3 months’’ in the HCTC statebased coverage rules to ‘‘12 months’’ .....................
10.00

2005 est.

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

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

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

Balance, start of year .................................................... ................... ................... ...................
Receipts:
02.00 Gifts to the United States for reduction of the public
debt ...........................................................................
1
1
1
04.00

Total: Balances and collections ....................................
Appropriations:
05.00 Gifts to the United States for reduction of the public
debt ...........................................................................
07.99

¥1

Balance, end of year ..................................................... ................... ................... ...................

Program and Financing (in millions of dollars)
Budgetary resources available for obligation:
22.00 New budget authority (gross) ........................................ ................... ...................
23.95 Total new obligations .................................................... ................... ...................

99
¥99

New budget authority (gross), detail:
Mandatory:
60.00
Appropriation ............................................................. ................... ...................

2004 actual

Identification code 20–5080–0–2–808

New budget authority (gross), detail:
Mandatory:
60.20
Appropriation (special fund) .....................................
60.47
Portion applied to repay debt ...................................

2005 est.

1
¥1

2006 est.

1
¥1

62.50
Change in obligated balances:
73.10 Total new obligations .................................................... ................... ...................
73.20 Total outlays (gross) ...................................................... ................... ...................

99
¥99

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

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

89.00
90.00

86.97

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

99
99

31 U.S.C. 3113 authorizes the Secretary of the Treasury
to accept conditional gifts to the United States for the purpose
of reducing the public debt.
f

PRIVATE COLLECTION AGENT PROGRAM

REFUNDING INTERNAL REVENUE COLLECTIONS, INTEREST

Unavailable Receipts (in millions of dollars)

Program and Financing (in millions of dollars)
2004 actual

Identification code 20–0904–0–1–908

2004 actual

Identification code 20–5510–0–2–803
2005 est.

2006 est.

00.01

Obligations by program activity:
Direct Program Activity ..................................................

5,118

6,023

3,636

10.00

Total new obligations (object class 43.0) ................

5,118

6,023

3,636

22.00
23.95

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

5,118
¥5,118

6,023
¥6,023

5,118

2006 est.

01.99

Balance, start of year .................................................... ................... ................... ...................
Receipts:
02.60 Private collection agent program .................................. ................... ...................
2

3,636
¥3,636

New budget authority (gross), detail:
Mandatory:
60.00
Appropriation .............................................................

2005 est.

3,636

2004 actual

1
1

10.00

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

3,636

22.00
23.95

2
¥2

3,636
3,636

New budget authority (gross), detail:
Mandatory:
60.20
Appropriation (special fund) ..................................... ................... ...................

73.10
73.20

2
¥2

86.97

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

5,118

6,023

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

5,118
5,118

6,023
6,023

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
Frm 00035

2006 est.

Obligations by program activity:
Collection Enforcement Activities .................................. ................... ...................
Payments to Private Collection Agencies ...................... ................... ...................

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

PO 00000

2005 est.

00.01
00.02

3,636
¥3,636

Jkt 205782

¥2

Balance, end of year ..................................................... ................... ................... ...................

Identification code 20–5510–0–2–803

6,023

6,023
¥6,023

12:55 Jan 26, 2005

Program and Financing (in millions of dollars)

5,118
¥5,118

VerDate Aug 04 2004

Total: Balances and collections .................................... ................... ...................
Appropriations:
05.01 Private collection agent program .................................. ................... ...................
07.99

Change in obligated balances:
73.10 Total new obligations ....................................................
73.20 Total outlays (gross) ......................................................

89.00
90.00

04.00

Fmt 3616

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TRE

886

INTERNAL REVENUE SERVICE—Continued
Federal Funds—Continued

THE BUDGET FOR FISCAL YEAR 2006

General and special fund—Continued

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).

PRIVATE COLLECTION AGENT PROGRAM—Continued
Program and Financing (in millions of dollars)—Continued
2004 actual

Identification code 20–5510–0–2–803

89.00
90.00

2005 est.

2006 est.

Public enterprise funds:

2
2

FEDERAL TAX LIEN REVOLVING FUND
Program and Financing (in millions of dollars)

The American Jobs Creation Act of 2004 (Public Law 108–
357) included an important new tax enforcement tool. Like
many states and other Federal agencies, the IRS will now
be able to hire private collection contractors to supplement
its own collection staff’s efforts to ensure that all taxpayers
pay what they owe. The legislation ensures contractors respect taxpayer rights. The statute further authorizes the Secretary of the Treasury to retain and use an amount not in
excess of 25 percent of the amount collected under any qualified tax collection contract for payments to private collection
agents, and an amount not in excess of 25 percent of the
amount collected for collection enforcement activities of the
IRS. The schedule above shows this spending. Treasury estimates these contractors will increase delinquent tax collections by at least $1.4 billion over the next ten years.
INFORMANT PAYMENTS
Unavailable Receipts (in millions of dollars)
2004 actual

Receipts:
Offsetting receipts (intragovernmental) ........................
Appropriations:
05.00 Appropriations ................................................................
02.40

07.99

2006 est.

09.01

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

10.00

Total new obligations (object class 32.0) ................

21.40
22.00
22.10

5
6

7
6

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

2005 est.

23.90
23.95

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

12
¥5

13
¥6

24.40

Unobligated balance carried forward, end of year

72.40
73.10
73.20
73.45

2006 est.

¥4

Change in obligated balances:
Obligated balance, start of year ................................... ................... ...................
1
Total new obligations ....................................................
5
6
6
Total outlays (gross) ......................................................
¥6
¥5
¥5
Recoveries of prior year obligations ..............................
¥1 ................... ...................

4
¥4

74.40

Program and Financing (in millions of dollars)
2004 actual

Obligated balance, end of year ................................ ...................

2005 est.

2006 est.

00.01

Obligations by program activity:
Informant Payments .......................................................

10.00

Total new obligations (object class 91.0) ................

86.97
86.98

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

87.00

Balance, end of year ..................................................... ................... ................... ...................

Identification code 20–5433–0–2–803

2005 est.

New budget authority (gross), detail:
Mandatory:
69.00
Offsetting collections (cash) .....................................

Identification code 20–5433–0–2–803

2004 actual

Identification code 20–4413–0–3–803

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

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

¥6

1 ................... ...................
5
5
5

4
¥4

New budget authority (gross), detail:
Mandatory:
60.20
Appropriation (special fund) .....................................

73.10
73.20

Change in obligated balances:
Total new obligations ....................................................
Total outlays (gross) ......................................................

4
¥4

86.97

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

89.00
90.00

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

4
4

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
VerDate Aug 04 2004

12:55 Jan 26, 2005

Jkt 205782

PO 00000

Frm 00036

Fmt 3616

89.00
90.00

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,
Sfmt 3616

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TRE

COMPTROLLER OF THE CURRENCY
Trust Funds

DEPARTMENT OF THE TREASURY

and additions thereto, and for the costs of sale. The remainder, if any, would revert to the parties legally entitled to
it.

887

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

¥96

As directed by the Internal Revenue Service Restructuring
and Reform Act of 1998 (section 7802(d) 26 U.S.C.), the Internal Revenue Service Oversight Board shall annually review
and approve a budget request for the Internal Revenue Service. The Oversight Board’s approved request shall be submitted to the President by the Secretary without revision,
and the President shall submit the request, without revision,
to Congress together with the President’s Budget request for
the Internal Revenue Service. The 2006 Oversight Board
budget recommendation for the Internal Revenue Service is
$11,629 million.
ADMINISTRATIVE PROVISIONS—INTERNAL REVENUE SERVICE
SEC. 201. Not to exceed 5 percent of any appropriation made available in this Act to the Internal Revenue Service øor not to exceed
3 percent of appropriations under the heading ‘‘Tax Law Enforcement’’¿ may be transferred to any other Internal Revenue Service
appropriation øupon the advance approval¿ fifteen days after notification of the Committees on Appropriations: Provided, That no such
transfer may reduce funding for tax enforcement.
SEC. 202. 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.
SEC. 203. The Internal Revenue Service shall institute and enforce
policies and procedures that will safeguard the confidentiality of taxpayer information.
øSEC. 204. 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 service 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.¿ (Transportation, Treasury, Independent Agencies, and General Government Appropriations Act, 2005.)

89.00
90.00

Upon enactment of the Government-sponsored enterprise
(GSE) proposal, it is expected that all resources available
to the Office of Federal Housing Enterprise Oversight
(OFHEO) of the Department of Housing and Urban Development and the Federal Housing Finance Board (Finance
Board) would be transferred to a new housing GSE regulator
with strengthened enforcement authorities, independent litigation authority, and receivership authority.
Such regulator is presented here within the Department
of the Treasury as the Office of Housing Finance Supervision
(the Office). The Secretary of the Treasury would provide
policy accountability by review of the Office’s regulations,
budget, and policy statements to Congress. The Office would
have responsibility independent of the Secretary for specific
matters of supervision, enforcement, and access to the Federal
courts.
The Administration supports direct funding of these activities with mandatory assessments on the housing GSEs, at
a level that will be developed by the new Office upon its
creation. The resource level presented here is an estimate
based on the estimated activities of OFHEO and the Finance
Board in 2005 and represents an increase of 0.8 percent over
the combined 2005 base funding in the 2005 Budget as enacted. The 2005 Enacted funding includes one-time costs of
$5 million for OFHEO’s special examinations of Freddie Mac
and Fannie Mae.
Object Classification (in millions of dollars)
2004 actual

Identification code 20–0126–2–1–371

2005 est.

2006 est.

99.0
99.5

Reimbursable obligations: Reimbursable obligations ... ................... ...................
Below reporting threshold .............................................. ................... ...................

95
1

OFFICE OF HOUSING FINANCE SUPERVISION

99.9

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

Federal Funds

Personnel Summary

General and special funds:
OFFICE

Program and Financing (in millions of dollars)
2004 actual

2005 est.

Reimbursable:
2001 Total compensable workyears: Civilian full-time equivalent employment ...................................................... ................... ...................

(Legislative proposal, not subject to PAYGO)

Identification code 20–0126–2–1–371

2004 actual

Identification code 20–0126–2–1–371

HOUSING FINANCE SUPERVISION

2006 est.

353

2006 est.

COMPTROLLER OF THE CURRENCY

09.00

Obligations by program activity:
Office of Housing Finance Supervision ......................... ................... ...................

10.00

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

22.00
23.95

96
¥96

New budget authority (gross), detail:
Mandatory:
69.00
Offsetting collections (cash) ..................................... ................... ...................

Trust Funds
ASSESSMENT FUNDS
Program and Financing (in millions of dollars)
2004 actual

Identification code 20–8413–0–8–373

2005 est.

2006 est.

09.00

Obligations by program activity:
Bank supervision ...........................................................

449

519

530

10.00

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

449

519

530

21.40
22.00

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

340
508

399
553

433
599

96
¥96

86.97
86.98

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

84
12

23.90
23.95

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

848
¥449

952
¥519

1,032
¥530

87.00

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

24.40

Unobligated balance carried forward, end of year

399

433

502

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TRE

888

COMPTROLLER OF THE CURRENCY—Continued
Trust Funds—Continued

THE BUDGET FOR FISCAL YEAR 2006

ASSESSMENT FUNDS—Continued

Object Classification (in millions of dollars)

Program and Financing (in millions of dollars)—Continued
2004 actual

Identification code 20–8413–0–8–373

72.40
73.10
73.20
74.00

Spending authority from offsetting collections
(total mandatory) .............................................
Change in obligated balances:
Obligated balance, start of year ...................................
Total new obligations ....................................................
Total outlays (gross) ......................................................
Change in uncollected customer payments from Federal sources (unexpired) ............................................

507

2004 actual

Identification code 20–8413–0–8–373

2005 est.

553

2006 est.

599

246
6
2

267
6
2

Total personnel compensation ..............................
Civilian personnel benefits ............................................
Benefits for former personnel ........................................
Travel and transportation of persons ............................
Transportation of things ................................................
Rental payments to others ............................................
Communications, utilities, and miscellaneous charges
Printing and reproduction ..............................................
Other services ................................................................
Supplies and materials .................................................
Equipment ......................................................................
Land and structures ......................................................

254
70
3
27
2
27
4
1
34
3
20
4

275
292
92
89
1 ...................
32
33
2
2
26
30
8
9
1
1
58
53
5
5
11
13
8
3

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

449

519

508

553

599

83
449
¥451

80
519
¥511

88
530
¥522

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

99.9

74.40

Obligated balance, end of year ................................

86.97
86.98

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

418
33

474
37

480
42

87.00

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

451

511

2006 est.

11.1
11.3
11.5
11.9
12.1
13.0
21.0
22.0
23.2
23.3
24.0
25.2
26.0
31.0
32.0

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

2005 est.

522

284
7
1

530

Personnel Summary
2004 actual

Identification code 20–8413–0–8–373

2001

Reimbursable:
Total compensable workyears: Civilian full-time equivalent employment ......................................................

2,678

2005 est.

2,791

2006 est.

2,811

Offsets:
Against gross budget authority and outlays:
Offsetting collections (cash) from:
88.00
Federal sources ..................................................... ...................
88.20
Interest on Federal securities ...............................
¥13
88.40
Non-Federal sources: Assessments ......................
¥494

¥1
¥15
¥537

¥1
¥18
¥580

¥507

¥553

¥599

88.90
88.95

89.00
90.00

OFFICE OF THRIFT SUPERVISION

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

92.01

421

479

503

479

503

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2004 actual

Identification code 20–4108–0–3–373

2005 est.

2006 est.

09.01

Obligations by program activity:
Office of Thrift Supervision ...........................................

176

186

190

10.00

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

176

186

190

21.40
22.00
22.10

159
184

169
188

171
193

572

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) rewritten and reenacted as
the National Bank Act of 1864, 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 securities.
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 1,824 national bank examiners. At present, there
are approximately 1,934 national banks and 52 Federal
branches with total assets of more than $4.6 trillion.
In addition, the Comptroller considers applications for
mergers in which the resulting bank will be a national bank
and applications from banks to establish branches. The Comptroller of the Currency also promulgates rules and regulations
for the guidance of national banks and bank directors.
VerDate Aug 04 2004

OFFICE

Program and Financing (in millions of dollars)

Federal Funds
Public enterprise funds:

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

23.90
23.95

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

345
¥176

357
¥186

364
¥190

24.40

Unobligated balance carried forward, end of year

169

171

174

185

188

193

69.90

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

¥1 ................... ...................
184

188

193

72.40
73.10
73.20
73.45
74.00

74.40

Obligated balance, end of year ................................

86.97
86.98

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

162
9

125
63

137
56

87.00

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

171

188

193

Sfmt 3643

E:\BUDGET\TRE.XXX

TRE

23
27
25
176
186
190
¥171
¥188
¥193
¥2 ................... ...................
1 ................... ...................

INTEREST ON THE PUBLIC DEBT
Federal Funds

DEPARTMENT OF THE TREASURY
Offsets:
Against gross budget authority and outlays:
Offsetting collections (cash) from:
88.00
Federal sources .....................................................
88.20
Interest on Federal securities ...............................
88.40
Non-Federal sources .............................................
88.45
Offsetting governmental collections (from nonFederal sources) ...............................................

¥4
¥4
¥5

¥5
¥4
¥1

¥172

¥178

¥183

88.90

¥185

¥188

¥193

889

INTEREST ON THE PUBLIC DEBT

Federal Funds
General and special funds:
INTEREST

TREASURY DEBT SECURITIES (GROSS)

Program and Financing (in millions of dollars)
2004 actual

Identification code 20–0550–0–1–901

2005 est.

2006 est.

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

Net budget authority and outlays:
89.00 Budget authority ............................................................ ................... ................... ...................
90.00 Outlays ...........................................................................
¥14 ................... ...................
Memorandum (non-add) entries:
Total investments, start of year: Federal securities:
Par value ...................................................................
92.02 Total investments, end of year: Federal securities:
Par value ...................................................................
92.01

181

195

00.01

Obligations by program activity:
Interest on Treasury Securities ......................................

321,566

347,890

392,387

10.00

88.95

Total new obligations (object class 43.0) ................

321,566

347,890

392,387

22.00
23.95

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

321,566
¥321,566

347,890
¥347,890

392,387
¥392,387

New budget authority (gross), detail:
Mandatory:
60.00
Appropriation .............................................................

321,566

347,890

392,387

73.10
73.20

Change in obligated balances:
Total new obligations ....................................................
Total outlays (gross) ......................................................

321,566
¥321,566

347,890
¥347,890

392,387
¥392,387

86.97

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

321,566

347,890

392,387

89.00
90.00

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

321,566
321,566

347,890
347,890

392,387
392,387

195

The Office of Thrift Supervision (OTS) was established by
Congress as a bureau of the Department of the Treasury
as part of 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.
OTS charters, examines, supervises, and regulates federal
savings associations insured by the Savings Association Insurance Fund (SAIF). OTS also examines, supervises, and regulates state-chartered savings associations belonging to the
SAIF and provides for the registration, examination, and regulation of savings association affiliates and holding companies. The OTS sets capital standards for Federal and State
savings associations and reviews applications of state-chartered thrifts for conversion to federal thrifts.
OTS receives no appropriated funds from Congress. Income
of the bureau is derived principally from assessments on
thrifts, examination fees, and interest on investments in U.S.
government obligations. As of September 30, 2004, OTS oversees 896 thrifts with total assets of $1.23 trillion.

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

TREASURY DEBT SECURITIES (GROSS)

(Legislative proposal, not subject to PAYGO)
Program and Financing (in millions of dollars)
2004 actual

Identification code 20–0550–2–1–901

2005 est.

2006 est.

00.01

2004 actual

Identification code 20–4108–0–3–373

11.1
11.5

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

2005 est.

10.00

Object Classification (in millions of dollars)

Obligations by program activity:
Interest on Treasury Securities ...................................... ................... ...................
Total new obligations (object class 43.0) ................ ................... ...................

22.00
23.95

33
¥33

New budget authority (gross), detail:
Mandatory:
60.00
Appropriation ............................................................. ................... ...................

73.10
73.20

33
¥33

86.97

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

89.00
90.00

33
33

2006 est.

90
1

96
2

98
2

91
51
10
7
3
1
1

98
51
11
6
5
2
1

100
52
11
7
5
2
1

25.4
26.0
31.0
32.0

Total personnel compensation ..............................
Civilian personnel benefits ............................................
Travel and transportation of persons ............................
Rental payments to others ............................................
Communications, utilities, and miscellaneous charges
Advisory and assistance services ..................................
Other services ................................................................
Other purchases of goods and services from Government accounts ...........................................................
Operation and maintenance of facilities ......................
Supplies and materials .................................................
Equipment ......................................................................
Land and structures ......................................................

3
5
1
2
1

99.9

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

176

186

190

11.9
12.1
21.0
23.2
23.3
25.1
25.2
25.3

INTEREST

TREASURY DEBT SECURITIES (GROSS)

(Legislative proposal, subject to PAYGO)
Personnel Summary
Program and Financing (in millions of dollars)
2004 actual

Identification code 20–4108–0–3–373

Reimbursable:
2001 Total compensable workyears: Civilian full-time equivalent employment ......................................................
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2005 est.

2006 est.
2004 actual

Identification code 20–0550–4–1–901

886
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920

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00.01

2005 est.

Obligations by program activity:
Interest on Treasury Securities ...................................... ................... ...................

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TRE

2006 est.

INTEREST ON THE PUBLIC DEBT—Continued
Federal Funds—Continued

890

THE BUDGET FOR FISCAL YEAR 2006

General and special funds—Continued
INTEREST

TREASURY DEBT SECURITIES (GROSS)—Continued

Program and Financing (in millions of dollars)—Continued
2004 actual

Identification code 20–0550–4–1–901

2005 est.

2006 est.

10.00

Total new obligations (object class 43.0) ................ ................... ...................

22.00
23.95

10
¥10

New budget authority (gross), detail:
Mandatory:
60.00
Appropriation ............................................................. ................... ...................

73.10
73.20

10
¥10

86.97

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

10
10

GENERAL FUND RECEIPT ACCOUNTS
(in millions of dollars)
2004 actual

Governmental receipts:
20–015800 Transportation fuels tax: Enacted/requested ...
Legislative proposal, subject to PAYGO .............................
20–065000 Deposit of earnings, Federal Reserve System:
Enacted/requested ..............................................................
20–085000 Registration, filing, and transaction fees: Enacted/requested ..................................................................
20–086100 Charges for expenses, settlement of international claims: Enacted/requested ..................................
20–086900 Fees for legal and judicial services, not otherwise classified: Enacted/requested .................................
20–089100 Miscellaneous fees for regulatory and judicial
services, not otherwise classified: Enacted/requested ......
20–101000 Fines, penalties, and forfeitures, agricultural
laws: Enacted/requested ....................................................
20–102000 Fines, penalties, and forfeitures, economic
stabilization laws: Enacted/requested ...............................
20–103000 Fines, penalties, and forfeitures, immigration
and labor laws: Enacted/requested ...................................
20–104000 Fines, penalties, and forfeitures, customs,
commerce, and antitrust laws: Enacted/requested ...........
20–105000 Fines, penalties, and forfeitures, narcotic prohibition and alcohol laws: Enacted/requested ..................
20–106000 Forfeitures of unclaimed money and property:
Enacted/requested ..............................................................
20–108000 Fines, penalties, and forfeitures, Federal coal
mine health and safety laws: Enacted/requested .............
20–129900 Gifts to the United States, not otherwise
classified: Enacted/requested ............................................
20–241100 User fees for IRS: Enacted/requested ..............
20–309200 Recovery from highway trust fund for refunds
of taxes: Enacted/requested ...............................................
Legislative proposal, subject to PAYGO .............................
20–309400 Recovery from airport and airway trust fund
for refunds of taxes: Enacted/requested ...........................
20–309500 Recovery from leaking underground storage
tank trust fund for refunds of taxes, EPA: Enacted/
requested ............................................................................
20–309990 Refunds of moneys erroneously received and
recovered (20X1807): Enacted/requested ..........................
95–109900 Fines, penalties, and forfeitures, not otherwise classified: Enacted/requested ....................................
99–011050 Individual income taxes: Enacted/requested ...
Legislative proposal, subject to PAYGO .............................
99–011100 Corporation income and excess profits taxes:
Enacted/requested ..............................................................
Legislative proposal, subject to PAYGO .............................
99–015250 Other Federal fund excise taxes: Enacted/requested ...............................................................................
VerDate Aug 04 2004

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2005 est.

2006 est.

1,381
¥526
................... ...................

¥1,325
12

19,652

24,102

28,528

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

101

4
46

1
48

1
50

1,126
...................

1,089
¥1,089

1,114
¥1,114

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

¥83

¥332

¥334

1,152
808,903
...................

603
893,642
6

603
964,225
2,594

189,370
...................

226,431
95

222,811
¥2,553

¥604

¥477

¥436

Frm 00040

Fmt 3616

PO 00000

Legislative proposal, subject to PAYGO .............................
99–015300 Estate and gift taxes: Enacted/requested .......
Legislative proposal, subject to PAYGO .............................
99–015500 Tobacco excise tax: Enacted/requested ...........
99–015600 Alcohol excise tax: Enacted/requested .............
Legislative proposal, subject to PAYGO .............................
99–015700 Telephone excise tax: Enacted/requested ........
99–031050 Other Federal fund customs duties: Enacted/
requested ............................................................................
Legislative proposal, subject to PAYGO .............................
General Fund Governmental receipts ..........................................

................... ...................
24,831
23,754
................... ...................
7,926
7,899
8,105
7,909
................... ...................
5,997
6,485

¥148
26,810
¥689
7,732
8,056
¥56
6,881

13,817
...................

15,159
1,608

17,607
1,540

1,082,002

1,206,775

1,282,278

Offsetting receipts from the public:
20–143500 General fund proprietary interest receipts, not
otherwise classified: Enacted/requested ............................
169
175
20–145000 Interest payments from States, cash management improvement: Enacted/requested .............................
15
17
20–146310 Interest on quota in International Monetary
Fund: Enacted/requested ....................................................
300
329
20–146400 Interest received on loans and credits to foreign nations: Enacted/requested .......................................
111
103
20–148400 Interest on deposits in tax and loan accounts: Enacted/requested .................................................
136
338
20–149900 Interest received from credit financing accounts: Enacted/requested .................................................
10,299
11,639
20–168200 Gain by exchange on foreign currency denominated public debt securities: Enacted/requested ......
10 ...................
20–276330 Community Development Financial Institutions
Fund, Downward re-estimate of subsidies: Enacted/requested ...............................................................................
3 ...................
20–276610 Air Transportation Safety and System Stabilization Act, Negative subsidies: Enacted/requested ...... ...................
42
20–277130 Air Transportation Stabilization guaranteed
loan, Downward reestimates of subsidies: Enacted/requested ...............................................................................
233
41
20–286800 Dollar conversion of foreign currency loan repayments: Enacted/requested ............................................
4
4
20–286900 Repayment of loans and credits to foreign
nations: Enacted/requested ................................................
88
94
20–322000 All other general fund proprietary receipts:
Enacted/requested ..............................................................
1,386
1,402
20–387500 Budget clearing account (suspense): Enacted/
requested ............................................................................
779 ...................
General Fund Offsetting receipts from the public .....................

13,533

14,184

175
18
329
86
471
11,866
...................

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

...................
4
108
1,402
...................
14,459

Intragovernmental payments:
13–141000 Interest on investment, economic development
revolving fund: Enacted/requested ....................................
2
2
2
14–142400 Interest on investment, Colorado River
projects: Enacted/requested ...............................................
4
4
4
14–142700 Interest on advances to Colorado River Dam
fund, Boulder Canyon project: Enacted/requested ............
11
11
11
20–133700 Interest on loans to the Helium Fund, Department of Interior: Enacted/requested ..................................
60
75
157
20–133800 Interest on loans to the Presidio: Enacted/
requested ............................................................................
3
3
3
20–135000 Interest on loans to the Secretary of Transportation, ocean freight differential: Enacted/requested
1
1
2
20–135100 Interest on loans to BPA: Enacted/requested
577
434
451
20–135400 Interest on loans for housing for the elderly
or handicapped: Enacted/requested ..................................
190
160
112
20–136100 Interest on loans to the Secretary of Transportation, railroad rehabilitation and improvement fund:
Enacted/requested ..............................................................
2
1
1
20–136300 Interest on loans for college housing and
academic facilities loans, Education: Enacted/requested
8
8
8
20–140100 Interest on loans to Commodity Credit Corporation: Enacted/requested ..............................................
123
214
406
20–141700 Interest on loans to Tennessee Valley Authority: Enacted/requested ........................................................ ...................
2
2
20–141800 Interest on loans to Federal Financing Bank:
Enacted/requested ..............................................................
1,156
515
429
Legislative proposal, not subject to PAYGO ...................... ................... ................... ...................
20–142500 Interest on loans to rural development insurance fund: Enacted/requested ...........................................
4 ................... ...................
20–149500 Interest payments on repayable advances to
the black lung disability trust fund: Enacted/requested
651
675
696
Legislative proposal, not subject to PAYGO ...................... ................... ...................
3,343
20–149700 Payment of interest on advances to the Railroad Retirement Board: Enacted/requested .......................
178
159
162
20–241600 Charges for administrative expenses of Social
Security Act as amended: Enacted/requested ...................
371
785
806
20–310100 Recoveries from Federal agencies for settlement of claims for contract disuptes: Enacted/requested
498 ................... ...................
20–311200 Reimbursement from Federal agencies for
payments made as a result of discriminatory conduct:
Enacted/requested ..............................................................
7
7
7
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TRE

GENERAL PROVISIONS—DEPARTMENT OF THE TREASURY
Federal Funds—Continued

DEPARTMENT OF THE TREASURY
20–320000 Receivables from cancelled accounts: Enacted/requested ..................................................................
20–330500 Transfer of excess receipts to the general
fund, trust fund payments: Enacted/requested .................
20–388500 Undistributed intragovernmental payments:
Enacted/requested ..............................................................
73–142800 Interest on advances to Small Business Administration: Enacted/requested ........................................
91–142200 Interest on loans, higher education facilities
loan fund: Enacted/requested ............................................
General Fund Intragovernmental payments ................................

205

83 ................... ...................
¥619 ................... ...................
14

3,375

3,268

6,813

GENERAL PROVISIONS—DEPARTMENT OF
THE TREASURY
SEC. 210. 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. 211. Not to exceed 2 percent of any appropriations in this
Act made available to the Departmental Offices—Salaries and Expenses, Office of Inspector General, Financial Management Service,
Alcohol and Tobacco Tax and Trade Bureau, Financial Crimes Enforcement Network, and Bureau of the Public Debt, may be transferred between such appropriations øupon the advance approval of¿
15 days after notification to the Committees on Appropriations: Provided, That no transfer may increase or decrease any such appropriation by more than 2 percent.
SEC. 212. Not to exceed 2 percent of any appropriation made available in this Act to the Internal Revenue Service may be transferred
to the Treasury Inspector General for Tax Administration’s appropriation øupon the advance approval of¿ 15 days after notification to
the Committees on Appropriations: Provided, That no transfer may
increase or decrease any such appropriation by more than 2 percent.
SEC. 213. 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 Departmental vehicle management principles:
Provided, That the Secretary may delegate this authority to the Assistant Secretary for Management.
SEC. 214. None of the funds appropriated in this Act or otherwise
available to the Department of the Treasury or the Bureau of Engraving and Printing may be used to redesign the $1 Federal Reserve
note.
SEC. 215. The Secretary of the Treasury may transfer funds from
ø‘‘Financial management service, salaries and expenses’’¿ Financial
Management Services, Salaries and Expenses to ø‘‘Debt services’’¿
Debt Collection Fund as necessary to cover the costs of debt collection:
Provided, That such amounts shall be reimbursed to such salaries
and expenses account from debt collections received in the Debt
øServices Account¿ Collection Fund.
SEC. 216. Section 122(g)(1) of Public Law 105–119 (5 U.S.C. 3104
note), is further amended by striking ‘‘ø6¿ 7 years’’ and inserting
‘‘ø7¿ 8 years’’.
øSEC. 217. None of the funds appropriated or otherwise made available by this or any other Act may be used by the United States
Mint to construct or operate any museum without the explicit approval of the House Committee on Financial Services and the Senate
Committee on Banking, Housing, and Urban Affairs.¿
øSEC. 218. None of the funds appropriated or otherwise made available by this or any other Act or source to the Department of the
Treasury, the Bureau of Engraving and Printing, and the United
States Mint, individually or collectively, may be used to consolidate
any or all functions of the Bureau of Engraving and Printing and
the United States Mint without the explicit approval of the House
Committee on Financial Services; the Senate Committee on Banking,
Housing, and Urban Affairs; the House Committee on Appropriations;
and the Senate Committee on Appropriations.¿
øSEC. 219. Section 101(f) of the Treasury Department Appropriations Act, 1997 (division A of Public Law 104–208), as amended,
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is further amended by striking ‘‘hereby’’ and ‘‘until October 1, 2004,’’
and inserting ‘‘Hereafter’’ before the phrase ‘‘there is established’’.¿
øSEC. 220. (a) Section 3333 of title 31, United States Code, is
amended as follows:
(1) By revising paragraph (a)(1) to read as follows:
‘‘(a)(1) The Secretary of the Treasury is not liable for a payment
made by the Secretary or depositary in due course and without negligence, of—
‘‘(A) a check, draft, or warrant drawn on the Treasury or the
depositary;
‘‘(B) an electronic payment issued by the Treasury or the depositary; and
‘‘(C) a debt obligation guaranteed or assumed by the United
States Government.’’;
(2) By inserting after paragraph (a)(2) the following new paragraph:
‘‘(3) The amount of the relief shall be charged to the Check Forgery
Insurance Fund (31 U.S.C. 3343). A recovery or repayment of a loss
for which replacement is made out of the fund shall be credited
to the fund and is available for the purposes for which the fund
was established.’’.
(b) The Check Forgery Insurance Fund (31 U.S.C. 3343) shall be
available to fund amounts relating to the payment of items listed
in 31 U.S.C. 3333(a)(1), as amended above, prior to the enactment
of this Act.¿
øSEC. 221. Not later than 60 days after enactment of this Act,
the Secretary of the Treasury shall submit to the Committees on
Appropriations a report describing how statutory provisions addressing currency manipulation by America’s trading partners contained
in, and relating to, title 22 U.S.C. 5304, 5305, and 286y can be
better clarified administratively to provide for improved and more
predictable evaluation, and to enable the problem of currency manipulation to be better understood by the American people and the Congress.¿
øSEC. 222. TERRORISM AND FINANCIAL INTELLIGENCE. (a) IN GENERAL.—Subchapter I of chapter 3 of title 31, United States Code,
is amended by adding at the end the following:
‘‘§ 313. Terrorism and financial intelligence
‘‘(a) OFFICE OF TERRORISM AND FINANCIAL INTELLIGENCE.—
‘‘(1) ESTABLISHMENT.—There is established within the Department of the Treasury the Office of Terrorism and Financial Intelligence (in this section referred to as ‘OTFI’), which shall be the
successor to any such office in existence on the date of enactment
of this section.
‘‘(2) LEADERSHIP.—
‘‘(A) UNDERSECRETARY.—There is established within the Department of the Treasury, the Office of the Undersecretary
for Terrorism and Financial Crimes, who shall serve as the
head of the OTFI, and shall report to the Secretary of the
Treasury through the Deputy Secretary of the Treasury. The
Office of the Undersecretary for Terrorism and Financial
Crimes shall be the successor to the Office of the Undersecretary for Enforcement.
‘‘(B) APPOINTMENT.—The Undersecretary for Terrorism and
Financial Crimes shall be appointed by the President, by and
with the advice and consent of the Senate.
‘‘(3) ASSISTANT SECRETARY FOR TERRORIST FINANCING.—
‘‘(A) ESTABLISHMENT.—There is established within the OTFI
the position of Assistant Secretary for Terrorist Financing.
‘‘(B) APPOINTMENT.—The Assistant Secretary for Terrorist Financing shall be appointed by the President, by and with the
advice and consent of the Senate.
‘‘(C) DUTIES.—The Assistant Secretary for Terrorist Financing shall be responsible for formulating and coordinating the
counter terrorist financing and anti-money laundering efforts
of the Department of the Treasury, and shall report directly
to the Undersecretary for Terrorism and Financial Crimes.
‘‘(4) FUNCTIONS.—The functions of the OTFI include providing
policy, strategic, and operational direction to the Department on
issues relating to—
‘‘(A) implementation of titles I and II of the Bank Secrecy
Act;
‘‘(B) United States economic sanctions programs;
‘‘(C) combating terrorist financing;
‘‘(D) combating financial crimes, including money laundering,
counterfeiting, and other offenses threatening the integrity of
the banking and financial systems;
‘‘(E) other enforcement matters;
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GENERAL PROVISIONS—DEPARTMENT OF THE TREASURY—Continued
Federal Funds—Continued

THE BUDGET FOR FISCAL YEAR 2006

‘‘§ 313. Terrorism and financial intelligence—Continued
‘‘(F) those intelligence analysis and coordination functions
described in subsection (b); and
‘‘(G) the security functions and programs of the Department
of the Treasury.
‘‘(5) REPORTS TO CONGRESS ON PROPOSED MEASURES.—The Undersecretary for Terrorism and Financial Crimes and the Assistant
Secretary for Terrorist Financing shall report to the Committee
on Banking, Housing, and Urban Affairs of the Senate and the
Committee on Financial Services of the House of Representatives
not later than 72 hours after proposing by rule, regulation, order,
or otherwise, any measure to reorganize the structure of the Department for combatting money laundering and terrorist financing,
before any such proposal becomes effective.
‘‘(6) OTHER OFFICES WITHIN OTFI.—Notwithstanding any other
provision of law, the following offices of the Department of the
Treasury shall be within the OTFI:
‘‘(A) The Office of the Assistant Secretary for Intelligence
and Analysis, which shall report directly to the Undersecretary
for Terrorism and Financial Crimes.
‘‘(B) The Office of the Assistant Secretary for Terrorist Financing, which shall report directly to the Undersecretary for
Terrorism and Financial Crimes.
‘‘(C) The Office of Foreign Assets Control (in this section
referred to as the ‘OFAC’), which shall report directly to the
Undersecretary for Terrorism and Financial Crimes.
‘‘(D) The Executive Office for Asset Forfeiture, which shall
report to the Undersecretary for Terrorism and Financial
Crimes.
‘‘(E) The Office of Intelligence and Analysis (in this section
referred to as the ‘OIA’), which shall report to the Assistant
Secretary for Intelligence and Analysis.
‘‘(F) The Office of Terrorist Financing, which shall report
to the Assistant Secretary for Terrorist Financing.
‘‘(7) FINCEN.—
‘‘(A) REPORTING TO UNDERSECRETARY.—The Financial Crimes
Enforcement Network (in this section referred to as ‘FinCEN’),
a bureau of the Department of the Treasury, shall report to
the Undersecretary for Terrorism and Financial Crimes. The
Undersecretary for Terrorism and Financial Crimes may not
redelegate its reporting authority over FinCEN.
‘‘(B) OFFICE OF COMPLIANCE.—There is established within
FinCEN, an Office of Compliance.
‘‘(b) OFFICE OF INTELLIGENCE AND ANALYSIS.—
‘‘(1) ASSISTANT SECRETARY FOR INTELLIGENCE AND ANALYSIS.—
The Assistant Secretary for Intelligence and Analysis shall head
the OIA.
‘‘(2) RESPONSIBILITIES.—The OIA shall be responsible for the receipt, analysis, collation, and dissemination of intelligence and
counterintelligence information related to the operations and responsibilities of the entire Department of the Treasury, including
all components and bureaus of the Department.
‘‘(3) PRIMARY FUNCTIONS.—The primary functions of the OIA
are—
‘‘(A) to build a robust analytical capability on terrorist finance by coordinating and overseeing work involving intelligence analysts in all components of the Department of the
Treasury, focusing on the highest priorities of the Department,
as well as ensuring that the existing intelligence needs of the
OFAC and FinCEN are met; and
‘‘(B) to provide intelligence support to senior officials of the
Department on a wide range of international economic and
other relevant issues.
‘‘(4) OTHER FUNCTIONS AND DUTIES.—The OIA shall—
‘‘(A) carry out the intelligence support functions that are
assigned, to the Office of Intelligence Support under section
311 (pursuant to section 105 of the Intelligence Authorization
Act for Fiscal Year 2004);

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‘‘(B) serve in a liaison capacity with the intelligence community; and
‘‘(C) represent the Department in various intelligence related
activities.
‘‘(5) DUTIES OF THE ASSISTANT SECRETARY.—The Assistant Secretary for Intelligence and Analysis shall serve as the Senior Officer
Intelligence Community, and shall represent the Department in
intelligence community fora, including the National Foreign Intelligence Board committees and the Intelligence Community Management Staff.
‘‘(c) DELEGATION.—To the extent that any authorities, powers, and
responsibilities over enforcement matters delegated to the Undersecretary for Terrorism and Financial Crimes, or the positions of Assistant Secretary for Terrorism and Financial Crimes, Assistant Secretary for Enforcement and Operations, or Deputy Assistant Secretary for Terrorist Financing and Financial Crimes, have not been
transferred to the Department of Homeland Security, the Department
of Justice, or the Assistant Secretary for Tax Policy (related to the
customs revenue functions of the Bureau of Alcohol and Tobacco
Tax and Trade), those remaining authorities, powers, and responsibilities are delegated to the Undersecretary for Terrorism and Financial
Crimes.
‘‘(d) DESIGNATION AS ENFORCEMENT ORGANIZATION.—The Office of
Terrorism and Financial Intelligence (including any components
thereof) is designated as a law enforcement organization of the Department of the Treasury for purposes of section 9703 of title 31,
United States Code, and other relevant authorities.
‘‘(e) USE OF EXISTING RESOURCES.—The Secretary may employ personnel, facilities, and other Department of the Treasury resources
available to the Secretary on the date of enactment of this section
in carrying out this section, except as otherwise prohibited by law.
‘‘(f) REFERENCES.—References in this section to the ‘Secretary’, ‘Undersecretary’, ‘Deputy Secretary’, ‘Deputy Assistant Secretary’, ‘Office’, ‘Assistant Secretary’, and ‘Department’ are references to positions and offices of the Department of the Treasury, unless otherwise
specified.’’.
(b) CONFORMING AMENDMENTS.—
(1) TITLE 31.—Section 311 of title 31, United States Code, is
amended—
(A) in subsection (a)—
(i) by redesignating paragraphs (1) and (2) as paragraphs
(2) and (3), respectively; and
(ii) by inserting before paragraph (2), as so redesignated,
the following:
‘‘(1) be within the Office of Terrorism and Financial Intelligence;’’;
and
(B) in subsection (b), by striking ‘‘Enforcement’’ and inserting
‘‘Terrorism and Financial Crimes’’.
(2) OTHER OFFICE ABOLISHED.—The Office of the Undersecretary
for Enforcement of the Department of the Treasury, established
in accordance with section 103 of the Treasury Department Appropriations Act, 1994 (Public Law 103–123) is abolished, and all
rights, duties, and responsibilities of that office are transferred
on the date of enactment of this Act to the Office of the Undersecretary for Terrorism and Financial Crimes of the Department of
the Treasury in accordance with this section and the amendments
made by this section, except as otherwise specifically provided in
this section or the amendments made by this section, or other
applicable law.¿
SEC. 217. Not to exceed 5 percent of any appropriations in this
Act made available to the Departmental Offices—Salaries and Expenses and Financial Crimes Enforcement Network, may be transferred between such appropriations 15 days after notification to the
Committees on Appropriations: Provided, That no transfer may increase or decrease any such appropriation by more than 5 percent:
Provided further, That this transfer authority shall be in addition
to any other transfer authority provided in this Act. (Transportation,
Treasury, Independent Agencies, and General Government Appropriations Act, 2005.)

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Full text of Budget of the United States Government - Appendix : Fiscal Year 2006 : Department of the Treasury

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