Full text of Budget of the United States Government - Appendix : Fiscal Year 2007 : Department of the Treasury

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DEPARTMENT OF THE TREASURY
DEPARTMENTAL OFFICES
SALARIES

AND

EXPENSES

09.99

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

10.00

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

195

215

243

21.40
22.00

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

3
194

1
215

1
244

23.90
23.95
23.98

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Unobligated balance expiring or withdrawn .................

24.40

Unobligated balance carried forward, end of year

(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, ønot to exceed $3,000,000 for official travel expenses;
$196,592,000¿ $223,874,000, of which not to exceed ø$8,642,000¿
$17,501,000 is for executive direction program activities; ønot to exceed $7,852,000 is for general counsel program activities;¿ not to
exceed ø$32,011,000¿ $41,947,000 is for economic policies and programs activities; not to exceed ø$26,574,000¿ $25,336,000 is for financial policies and programs activities; øpursuant to section 3004(b)
of the Exchange Rates and International Economic Policy Coordination Act of 1988 (22 U.S.C. 5304(b)), not to exceed $1,000,000, to
remain available until expended, is for the Secretary of the Treasury,
in conjunction with the President, to implement said subsection as
it pertains to governments and trade violations involving currency
manipulation and other trade violations;¿ not to exceed ø$39,939,000¿
$45,401,000 is for øfinancial crimes policies and programs¿ terrorism
and financial intelligence activities; not to exceed ø$16,843,000¿
$20,372,000 is for Treasury-wide management policies and programs
activities; and not to exceed ø$63,731,000¿ $73,317,000 is for administration programs activities: øProvided, That of the amount appropriated for financial crimes policies and programs activities,
$22,032,016 is for the Office of Foreign Assets Control and shall
support no less than 125 full time equivalent positions:¿ Provided
ƒfurther≈, 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: øProvided further, That no appropriation for any program activity shall be increased or decreased by more than two percent by
all such transfers: Provided further, That any change in funding
greater than two percent shall be submitted for approval to the House
and Senate Committees on Appropriations:¿ Provided further, That
of the amount appropriated under this heading, not to exceed
$3,000,000, to remain available until September 30, ø2007¿ 2008,
for information technology modernization requirements; not to exceed
ø$100,000¿ $150,000 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$5,173,000¿ $5,114,000, to remain available
until September 30, ø2007¿ 2008, is for the Treasury-wide Financial
Statement Audit and Internal Control 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. (Department of the Treasury Appropriations Act,
2006.)
Program and Financing (in millions of dollars)

197
216
245
¥195
¥215
¥243
¥1 ................... ...................
1

New budget authority (gross), detail:
Discretionary:
40.00
Appropriation .............................................................
180
197
224
40.33
Appropriation permanently reduced (P.L. 109–148) ...................
¥2 ...................
40.35
Appropriation permanently reduced ..........................
¥1 ................... ...................
43.00

68.00
68.10

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

68.90
70.00

179

195

224

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

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

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

194

215

244

53
195
¥193
¥1

52
215
¥212
¥5

50
243
¥238
¥5

Change in obligated balances:
Obligated balance, start of year ...................................
Total new obligations ....................................................
Total outlays (gross) ......................................................
Adjustments in expired accounts (net) .........................
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
74.00

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

74.40

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

86.90
86.93

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

164
29

177
35

200
38

87.00

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

193

212

238

¥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 ...................................................................

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

179
181

195
192

224
218

92.01
2005 actual

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2006 est.

2007 est.

00.01
00.02
00.03
00.04
00.05
00.07
00.08

Obligations by program activity:
Economic policies and programs ..................................
Financial policies and programs ...................................
Financial crimes policies and programs .......................
Treasury-wide management policies and programs .....
Treasury-wide financial statement audit ......................
Executive Direction .........................................................
Administration programs activities ...............................

30
25
33
21
3
14
53

33
26
40
12
5
16
63

42
25
45
15
5
18
73

01.00
09.11

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

179
16

195
20

223
20

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

Departmental Offices, as the headquarters bureau for the
Department of the Treasury, provides leadership in such critical areas as economic and financial policy, financial crimes,
and general management. The Secretary of the Treasury has
the primary role in formulating and managing the domestic
and international tax and financial policies of the Federal
Government. The 2007 Budget for the Salaries and Expenses
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915

916

DEPARTMENTAL OFFICES—Continued

THE BUDGET FOR FISCAL YEAR 2007

21.40
22.00

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

7
32

15
24

15
34

appropriation provides increased resources to expand Treasury’s overseas presence to provide relevant intelligence and
expert analysis to support the formulation of policy on international economics, trade, finance, and combating terrorist
financing, and to administer and enforce economic sanctions
against terrorist networks. This appropriation also provides
resources to: develop policies and implement strategies to
safeguard the United States and international financial systems from national security threats; manage the public debt;
represent the United States on international monetary, trade,
and investment issues; recommend and implement United
States domestic and international economic and tax policy;
and, to coordinate departmental administrative policies in financial and personnel management, procurement operations,
and information systems and telecommunications.

23.90
23.95

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

39
¥24

49
¥34

24.40

Unobligated balance carried forward, end of year

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

72.40
73.10
73.20

15
24
¥26

13
24
¥27

10
34
¥33

74.40

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

86.90
86.93

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

14
12

17
10

24
9

Object Classification (in millions of dollars)

87.00

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

89.00
90.00

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

32
26

24
27

34
33

SALARIES

AND

EXPENSES—Continued

(INCLUDING TRANSFER OF FUNDS)—Continued

2005 actual

Identification code 20–0101–0–1–803

2006 est.

2007 est.

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

99.0
99.0

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

179
16

195
20

223
20

99.9

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

195

215

243

11.1
12.1
21.0
23.1
23.3
24.0
25.1
25.2
25.3

85
21
2
5

94
24
3
5

103
27
5
6

9
3
1
19

8
3
1
25

8
3
1
37

24
25
26
3 ................... ...................
5
4
4
2
3
3

Personnel Summary
2005 actual

Identification code 20–0101–0–1–803

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

2006 est.

858

1,004

AND

2006 est.

2007 est.

23.1
25.2
31.0

Rental payments to GSA ................................................
Other services ................................................................
Equipment ......................................................................

1
22
1

1
20
3

1
29
4

99.9

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

OFFICE

INSPECTOR GENERAL

SALARIES AND EXPENSES

CAPITAL INVESTMENTS PROGRAMS

For development and acquisition of automatic data processing
equipment, software, and services for the Department of the Treasury, ø$24,412,000¿ $34,032,000, to remain available until September
30, ø2008¿ 2009: 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, Information Systems’’ or ‘‘Internal Revenue Service, Business Systems Modernization’’. (Department of the Treasury Appropriations Act, 2006.)

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$17,000,000¿ $17,352,000, of which not to exceed $2,500
shall be available for official reception and representation expenses.
(Department of the Treasury Appropriations Act, 2006.)
Program and Financing (in millions of dollars)

2005 actual

2006 est.

2007 est.

2005 actual

Identification code 20–0106–0–1–803

2006 est.

2007 est.

00.01
00.02
09.01

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

10
6
2

10
7
2

10.00

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

Budgetary resources available for obligation:
Unobligated balance carried forward, start of year ...................
New budget authority (gross) ........................................
20

2
19

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

2005 actual

Identification code 20–0115–0–1–803

1,058

(INCLUDING TRANSFER OF FUNDS)

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Object Classification (in millions of dollars)

2007 est.

DEPARTMENT-WIDE SYSTEMS

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. The 2007 Budget provides funds to: complete
the Treasury Foreign Intelligence Network; improve the capabilities and capacity of Treasury’s Secure Data Network; develop Treasury’s Critical Infrastructure Protection; and improve Treasury’s Cyber Security.

21.40
22.00

00.01

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

23.90
23.95

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

20
¥18

21
¥19

10.00

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

24.40

Unobligated balance carried forward, end of year

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DEPARTMENTAL OFFICES—Continued

DEPARTMENT OF THE TREASURY
New budget authority (gross), detail:
Discretionary:
40.00
Appropriation .............................................................
Spending authority from offsetting collections:
Discretionary:
68.00
Offsetting collections (cash) ................................
68.10
Change in uncollected customer payments from
Federal sources (unexpired) .............................
68.90
70.00

917

Personnel Summary
17

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

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

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

2005 actual

Identification code 20–0106–0–1–803

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

2006 est.

2007 est.

101

115

TREASURY INSPECTOR GENERAL

FOR

TAX ADMINISTRATION

SALARIES AND EXPENSES

72.40
73.10
73.20
74.00

1
18
¥17

1 ...................
19
19
¥19
¥19

¥1

¥1 ...................

74.40

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

86.90
86.93

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

16
1

16
3

87.00

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

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

Program and Financing (in millions of dollars)
¥2

¥1

¥2

¥1

¥1 ...................

2005 actual

Identification code 20–0119–0–1–803

2006 est.

2007 est.

00.01
00.02
09.01

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

49
80
3

50
82
1

51
85
1

17
17

10.00

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

132

133

137

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.
In 2007, the OIG Office of Audit will focus a substantial
amount of its self-initiated audit resources to address the
major management and performance challenges identified by
the Inspector General. Those challenges include: (1) Corporate
Management; (2) Management of Capital Investments; (3) Information Security; (4) Linking Resources to Results; and (5)
Anti-Money Laundering and Terrorist Financing/Bank Secrecy Act Enforcement.
In 2007, the Office of Investigations will continue investigating all reports of fraud, waste and abuse and other criminal activity, and will maintain current efforts to aggressively
investigate, close, and refer cases for criminal prosecution,
civil litigation or administrative action in a timely manner.

22.00
23.95

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

131
¥132

133
¥133

137
¥137

89.00
90.00

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

17
15

17
18

Object Classification (in millions of dollars)
2005 actual

Identification code 20–0106–0–1–803

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For necessary expenses of the Treasury Inspector General for Tax
Administration in carrying out the Inspector General Act of 1978,
as amended, including purchase (not to exceed 150 for replacement
only for police-type use) and hire of passenger motor vehicles (31
U.S.C. 1343(b)); 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$133,286,000¿ $136,469,000;
and of which not to exceed $1,500 shall be available for official reception and representation expenses. (Department of the Treasury Appropriations Act, 2006.)

2006 est.

2007 est.

31.0

Direct obligations:
Personnel compensation: Full-time permanent ........
Civilian personnel benefits .......................................
Rental payments to GSA ...........................................
Other services ............................................................
Other purchases of goods and services from Government accounts .................................................
Equipment .................................................................

99.0
99.0

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

16
2

17
2

99.9

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

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12.1
23.1
25.2
25.3

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9
2
2
1

10
3
2
2

11
3
2
1

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

PO 00000

24.40

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

New budget authority (gross), detail:
Discretionary:
40.00
New budget authority (gross), detail ........................
129
133
136
40.33
Appropriation permanently reduced (P.L. 109–148) ...................
¥1 ...................
40.35
Appropriation permanently reduced ..........................
¥1 ................... ...................
43.00

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

128

132

136

70.00

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

131

133

137

72.40
73.10
73.20
73.40

Change in obligated balances:
Change in obligated balances ......................................
Total new obligations ....................................................
Total outlays (gross) ......................................................
Adjustments in expired accounts (net) .........................

74.40

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

86.90
86.93

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

121
12

123
9

127
10

87.00

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

133

132

137

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

¥3

¥1

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

128
130

132
131

136
136

68.00

89.00
90.00

11
9
10
132
133
137
¥133
¥132
¥137
¥1 ................... ...................

The Treasury Inspector General for Tax Administration
(TIGTA) conducts audits and investigations to promote the
economy, efficiency, and effectiveness of tax administration
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918

DEPARTMENTAL OFFICES—Continued

THE BUDGET FOR FISCAL YEAR 2007

TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION—
Continued
SALARIES AND EXPENSES—Continued

as well as to protect the Internal Revenue Service (IRS),
the IRS Oversight Board, and the Office of Chief Counsel
against corruption from both internal and external sources.
In 2007, TIGTA’s investigative program will concentrate
on three core areas: (1) employee integrity; (2) employee and
infrastructure security; and (3) external attempts to corrupt
tax administration. In 2005, TIGTA closed 3,468 criminal investigations.
In 2007, TIGTA will administer an audit program that
strikes a balance between statutory audit coverage and discretionary audit work. The statutory coverage will include audits
mandated by the IRS Restructuring and Reform Act of 1998,
as well as reviews that address computer security, taxpayer
privacy and rights, and financial management. In addition,
TIGTA will continue to closely monitor the IRS’ modernization
efforts, its major management challenges, its response to the
President’s Management Agenda, and its progress in achieving its strategic goals and eliminating identified material
weaknesses. TIGTA’s 2005 highlights include: 180 final reports issued; 358 average calendar days for report issuance;
and 2.8 million taxpayer accounts potentially positively affected. This program also supports the Inspectors General
Criminal Investigators Academy, which is funded through reimbursements from participating agencies.
Object Classification (in millions of dollars)
2005 actual

Identification code 20–0119–0–1–803

11.1
11.3
11.5

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

2006 est.

2007 est.

73
1
8

73
1
9

74
1
9

82
23
4
8

83
24
4
9

84
25
4
10

2
1
1

25.7
26.0
31.0

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

3
1
1
3

4
1
1
3

99.0
99.0

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

129
3

132
1

136
1

99.9

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

132

133

137

11.9
12.1
21.0
23.1
23.3
25.1
25.2
25.3

10.00

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

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

21.40
22.00
22.10

2
12

5
6
10 ...................

23.90
23.95

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

16
¥12

24.40

Unobligated balance carried forward, end of year

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

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

72.40
73.10
73.20
73.45

22
12
¥27
¥2

5 ...................
10 ...................
¥14
¥4
¥1
¥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
18

87.00

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

89.00
90.00

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

12
27

10 ...................
14
4

16
7
¥10 ...................
6

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

¥5

5 ...................
9
4
4

This appropriation funds repairs and selected improvements
to the Main Treasury and Annex buildings.
The 2006 appropriation of $10,000,000 million was 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)
2005 actual

Identification code 20–0108–0–1–803

2006 est.

2007 est.

23.1
25.2

Rental payments to GSA ................................................
Other services ................................................................

3
9

3 ...................
7 ...................

99.9

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

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

Personnel Summary
2005 actual

Identification code 20–0108–0–1–803

1001

Direct:
Civilian full-time equivalent employment .....................

2006 est.

2007 est.

9 ...................

Personnel Summary
f
2005 actual

Identification code 20–0119–0–1–803

2006 est.

2007 est.

EXPANDED ACCESS

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

846

850

FINANCIAL SERVICES

Program and Financing (in millions of dollars)
2005 actual

Identification code 20–0121–0–1–808

2006 est.

2007 est.

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TREASURY BUILDING

AND

ANNEX REPAIR

AND

RESTORATION

øFor the repair, alteration, and improvement of the Treasury Building and Annex, $10,000,000, to remain available until September
30, 2008.¿ (Department of the Treasury Appropriations Act, 2006.)
Program and Financing (in millions of dollars)
2005 actual

Identification code 20–0108–0–1–803

00.01

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

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2007 est.

10 ...................
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21.40

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

24.40

Unobligated balance carried forward, end of year

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

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TRE

3
2
2
¥1 ................... ...................
2

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

DEPARTMENTAL OFFICES—Continued

DEPARTMENT OF THE TREASURY

89.00
90.00

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

COUNTERTERRORISM FUND
Program and Financing (in millions of dollars)
2005 actual

Identification code 20–0117–0–1–751

2006 est.

2007 est.

00.01

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

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

10.00

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

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

21.40
23.95

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

5
3
3
¥2 ................... ...................

24.40

Unobligated balance carried forward, end of year

72.40
73.10
73.20

74.40

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

86.93

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

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

89.00
90.00

7
7
2
2 ................... ...................
¥2
¥5 ...................
2

Most of the balances in this account were transferred to
the Department of Homeland Security in accordance with the
Homeland Security Act of 2002 (P.L. 107–296). Treasury, however, retains some funding available to counter, investigate
and prosecute domestic and international terrorism and to
pay rewards in connection with these activities.
f

90.00

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

2007 est.

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) ........................................

Unobligated balance carried forward, end of year

New budget authority (gross), detail:
Mandatory:
60.00
Appropriation, P.L. 107–297, P.L. 109–144 .............

cprice-sewell on PROD1PC66 with BUDGET PAG

2006 est.

24.40

10
¥4

6
¥6

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

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

2
4
¥5

1
6
¥5

2
6
¥6

74.40

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

86.97
86.98

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

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

4
2

87.00

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

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

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2007 est.

11.1
25.1

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

1
3

1
5

99.9

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

2005 actual

2006 est.

2007 est.

TREASURY FORFEITURE FUND
Special and Trust Fund Receipts (in millions of dollars)

5
6 ...................
5 ...................
6

VerDate Aug 31 2005

2006 est.

72.40
73.10
73.20

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

2005 actual

Identification code 20–0123–0–1–376

Direct:
1001 Civilian full-time equivalent employment .....................

Obligations by program activity:
Administrative Expenses ................................................

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

Object Classification (in millions of dollars)

Identification code 20–0123–0–1–376

00.01

23.90
23.95

Personnel Summary

Program and Financing (in millions of dollars)
2005 actual

The Terrorism Risk Insurance Extension Act of 2005 (P.L.
109–144) reauthorized and revised the program established
by the Terrorism Risk Insurance Act of 2002 (P.L. 107–297).
The Extension Act extends the Terrorism Insurance Program
for two years, through December 31, 2007, and increases insurers’ deductibles from 15 percent in calendar year 2005
to 17.5 percent in 2006 and 20 percent in 2007. Under previous law, once the deductible was reached, the Federal Government was responsible for paying 90 percent of insured
losses arising from acts of terrorism above the applicable insurer deductible and below a $100 billion annual aggregate
cap. Under the revised program, the Federal Government is
responsible for paying 90 percent in calendar year 2006 and
85 percent in 2007 of the insured losses. The Extension Act
excludes the following lines of insurance previously covered
by P.L. 107–297: commercial automobile; burglary and theft;
surety; professional liability; and farm owners multiple peril.
In addition, after March 31, 2006, the trigger amounts for
Federal payments increase from $5 million in aggregate insured losses from an act of terrorism to $50 million in 2006
and $100 million in calendar year 2007.
The Budget only 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. Any such claims would
be paid from permanent, indefinite authority and would not
require subsequent appropriations.

TERRORISM INSURANCE PROGRAM

Identification code 20–0123–0–1–376

919

2005 actual

Identification code 20–5697–0–2–751

01.00

2006 est.

2007 est.

Balance, start of year ....................................................

Balance, start of year ....................................................
Receipts:
02.40 Earnings on investments, Treasury forfeiture fund ......
02.60 Forfeited cash and proceeds from sale of forfeited
property, Treasury forfeiture fund .............................

308

246

02.99

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

321

258

04.00

Total: Balances and collections ....................................
Appropriations:
Treasury forfeiture fund .................................................

322

259

266

05.00

¥321

¥251

07.99

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

01.99

Program and Financing (in millions of dollars)

PO 00000

Frm 00005

Fmt 3616

2005 actual

Identification code 20–5697–0–2–751

2006 est.

2007 est.

00.01

Obligations by program activity:
Asset forfeiture fund ......................................................

341

292

251

10.00

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

341

292

251

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TRE

920

DEPARTMENTAL OFFICES—Continued

THE BUDGET FOR FISCAL YEAR 2007
07.99

TREASURY FORFEITURE FUND—Continued

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

Program and Financing (in millions of dollars)—Continued
2005 actual

Identification code 20–5697–0–2–751

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 .......................................................................
23.90
23.95
24.40

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

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

91
251

2007 est.

342
¥292

321

251

50
251

00.02
00.03

251

2007 est.

Obligations by program activity:
Nominating conventions for parties .............................. ................... ...................
33
General Elections ...........................................................
1 ................... ...................

10.00

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

21.40
22.00

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

23.90
23.95

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

24.40

Unobligated balance carried forward, end of year

151

173

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

301
¥251
50

2006 est.

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

44
53

96
55

151
55

97
151
¥1 ...................

206
¥33

72.40
73.10
73.20
73.45

74.40

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

252

293

73.10
73.20

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

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

33
¥33

86.97
86.98

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

225
25

226
25

86.98

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

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

87.00

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

250

251

251
89.00
90.00

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

53
55
1 ...................

55
33

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

176
252
293
341
292
251
¥250
¥251
¥251
¥15 ................... ...................

321
250

251
251

126

179

126

179

126

The Treasury Forfeiture Fund is managed to support Federal, State, and local law enforcement’s use of asset forfeiture
as a powerful tool to punish and deter criminal activity. Nontax forfeitures made by participating bureaus from the Treasury and Homeland Security Departments are deposited into
the Fund and are available to pay or reimburse certain costs
and expenses related to seizures and forfeitures that occur
pursuant to laws enforced by the bureaus and other expenses
authorized by 31 U.S.C. 9703.
Object Classification (in millions of dollars)
2005 actual

Identification code 20–5697–0–2–751

25.2
25.3

2006 est.

2007 est.

194

134

115

41.0

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

66
81

78
80

71
65

99.9

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

341

292

251

PRESIDENTIAL ELECTION CAMPAIGN FUND
cprice-sewell on PROD1PC66 with BUDGET PAG

2005 actual

Identification code 20–5081–0–2–808

15 ................... ...................
432
¥341

Program and Financing (in millions of dollars)

2006 est.

96
321

Special and Trust Fund Receipts (in millions of dollars)
2005 actual

Identification code 20–5081–0–2–808

01.00

2006 est.

2007 est.

Balance, start of year .................................................... ................... ...................

Balance, start of year .................................................... ................... ...................
Receipts:
02.60 Presidential election campaign fund ............................
53
56

1
56

04.00

01.99

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.
In addition, provision is made for new parties, minor parties
and non-major party candidates who may receive in excess
of 5 percent of the popular vote and therefore, be entitled
to a pro rata portion of the major party grant in the general
election.
SALLIE MAE ASSESSMENTS
Program and Financing (in millions of dollars)
2005 actual

Identification code 20–5407–0–2–808

Total: Balances and collections ....................................
Appropriations:
05.00 Presidential election campaign fund ............................
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¥55

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

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2006 est.

2007 est.

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

DEPARTMENTAL OFFICES—Continued

DEPARTMENT OF THE TREASURY
24.40

Unobligated balance carried forward, end of year ................... ................... ...................
Change in obligated balances:

74.40

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

89.00
90.00

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
which terminated its status as a Government-Sponsored Enterprise. This action completed the transformation of Sallie
Mae to a fully private corporation.
Personnel Summary
2005 actual

Identification code 20–5407–0–2–808

Direct:
1001 Civilian full-time equivalent employment .....................

2006 est.

2007 est.

EXCHANGE STABILIZATION FUND
Program and Financing (in millions of dollars)
2005 actual

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

cprice-sewell on PROD1PC66 with BUDGET PAG

10.00

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

Balance Sheet (in millions of dollars)
2004 actual

Identification code 20–4444–0–3–155

Public enterprise funds:

Identification code 20–4444–0–3–155

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 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 are earnings
on investments held by the fund, including interest earned
on fund holdings of U.S. Government securities.
The amounts reflected in the 2006 and 2007 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, these estimates make no attempt
to forecast gains or losses on SDR valuation or foreign currency valuation. As required by Public Law 95–612, the fund
is not used to meet administrative expenses.

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

711
711

2006 est.

854
854

2007 est.

871
871

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

25,324
711

25,324
854

25,324
871

23.90
23.95

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

26,035
¥711

26,178
¥854

26,195
¥871

24.40

Unobligated balance carried forward, end of year

25,324

921

2005 actual

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

10,319
23,568

15,238
19,256

8,903

8,392

1999

42,790

42,886

Total assets ...............................................................
LIABILITIES:
2207 Non-Federal liabilities: Other ..........................................
2999

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

9,421

9,334

9,421

9,334

200
33,169

200
33,352

3999

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

33,369

33,552

4999

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

42,790

42,886

Intragovernmental funds:
WORKING CAPITAL FUND

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

711

854

871

72.40
73.10

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

14,135
711

14,846
854

15,700
871

09.10
09.11

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

206
9

245
8

74.40

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

14,846

15,700

16,571

10.00

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

215

253

21.40
22.00
22.10

39
172

46
245

38
245

Program and Financing (in millions of dollars)

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

¥323
¥388

¥214
¥640

¥218
¥653

88.90

¥711

¥854

¥871

89.00
90.00

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

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

10,319

15,238

15,452

15,238

15,452

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2006 est.

2007 est.

50 ................... ...................

23.90
23.95

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

261
¥215

291
¥253

283
¥253

24.40

Unobligated balance carried forward, end of year

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

172

245

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

142

106

72.40
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2005 actual

Identification code 20–4501–0–4–803

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922

DEPARTMENTAL OFFICES—Continued

THE BUDGET FOR FISCAL YEAR 2007
22.00
22.10

Intragovernmental funds—Continued
WORKING CAPITAL FUND—Continued
Program and Financing (in millions of dollars)—Continued
2005 actual

Identification code 20–4501–0–4–803

2006 est.

Total new obligations ....................................................
Total outlays (gross) ......................................................
Recoveries of prior year obligations ..............................

215
253
253
¥209
¥245
¥245
¥50 ................... ...................

74.40

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

106

114

86.97
86.98

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

143
66

233
12

87.00

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

209

245

89.00
90.00

¥172

¥245

Central services in the Department of the Treasury working
capital fund include: telecommunications, printing, duplicating, graphics, computer support/usage, personnel/payroll,
automated financial management systems, training, shortterm management assistance, procurement, information technology services, equal employment opportunity services, and
environmental health and safety 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.
Object Classification (in millions of dollars)
2005 actual

Identification code 20–4501–0–4–803

11.1
12.1
21.0
23.1
23.3
25.1
25.2
25.3
25.7
26.0
31.0

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

99.9

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

2006 est.

2007 est.

19
21
21
4
6
6
1
1
1
3
3
3
12
15
15
17 ................... ...................
101
186
186
32
23
2
1

2
3
2
14

215

253

Personnel Summary
2005 actual

Identification code 20–4501–0–4–803

Reimbursable:
2001 Civilian full-time equivalent employment .....................

2006 est.

194

230

711

978

1,000

23.90
23.95

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

1,108
¥856

1,265
¥871

1,429
¥973

24.40

Unobligated balance carried forward, end of year

252

394

456

753

880

983

¥42

711

978

1,000

¥281
856
¥734
¥51

¥168
871
¥885
¥35

¥315
973
¥983
¥35

2007 est.

73.10
73.20
73.45

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

New budget authority (gross) ........................................
Resources available from recoveries of prior year obligations .......................................................................

2007 est.

230

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) .............................
68.90

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

72.40
73.10
73.20
73.45
74.00

¥98

¥17

74.40

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

¥168

¥315

¥377

86.90
86.93

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

489
245

675
210

690
293

87.00

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

734

885

983

¥753

¥880

¥983

¥98

¥17

89.00
90.00

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
for government and financial administrative services through
greater competition. The Treasury Franchise Fund (The
Fund) was established by P.L. 104–208, made permanent by
P.L. 108–447 and codified as 31 U.S.C. 322, note.
The Fund is a revolving fund that is used to supply financial and administrative services to various Treasury bureaus
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.
Object Classification (in millions of dollars)

TREASURY FRANCHISE FUND
2005 actual

Identification code 20–4560–0–4–803
cprice-sewell on PROD1PC66 with BUDGET PAG

Program and Financing (in millions of dollars)
2005 actual

Identification code 20–4560–0–4–803

2006 est.

2007 est.

11.1
11.5

09.01
09.02
09.03

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

767
73
16

777
81
13

870
90
13

10.00

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

856

871

973

11.9
12.1
21.0
23.1
23.3

252

394

24.0
25.1

Frm 00008

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Budgetary resources available for obligation:
21.40 Unobligated balance carried forward, start of year
VerDate Aug 31 2005

12:12 Jan 26, 2006

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346
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Reimbursable obligations:
Personnel compensation:
Full-time permanent .............................................
Other personnel compensation .............................

Sfmt 3643

TRE

2007 est.

41
56
63
2 ................... ...................

Total personnel compensation .........................
43
Civilian personnel benefits .......................................
12
Travel and transportation of persons .......................
1
Rental payments to GSA ...........................................
2
Communications, utilities, and miscellaneous
charges .................................................................
2
Printing and reproduction ......................................... ...................
Advisory and assistance services .............................
11
E:\BUDGET\TRE.XXX

2006 est.

56
15
2
2

63
17
2
3

3
3
11

4
3
12

DEPARTMENTAL OFFICES—Continued

DEPARTMENT OF THE TREASURY
25.2
25.3

750

735

821

25.7
26.0
31.0
32.0

Other services ............................................................
Other purchases of goods and services from Government accounts .................................................
Operation and maintenance of equipment ...............
Supplies and materials .............................................
Equipment .................................................................
Land and structures ..................................................

21
2
2
8
1

24
2
3
12
2

27
2
3
13
2

99.0
99.5

Reimbursable obligations .....................................
Below reporting threshold ..............................................

855
1

870
1

972
1

99.9

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

856

871

973

2005 actual

Reimbursable:
2001 Civilian full-time equivalent employment .....................

2006 est.

686

762

820

AIR TRANSPORTATION STABILIZATION PROGRAM ACCOUNT
øFor 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), $2,750,000,
to remain available until expended.¿ In fiscal year 2007, the Air
Transportation Stabilization Board may charge fees to a borrower
for the costs to the Air Transportation Stabilization Board 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. (Department of the Treasury
Appropriations Act, 2006.)
Program and Financing (in millions of dollars)
2005 actual

2006 est.

2007 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 ................................................

327 ................... ...................
10 ................... ...................
4 ................... ...................

10.00

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

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

23.90
23.95

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

24.40

Unobligated balance carried forward, end of year

3
339

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

2007 est.

215901 Total loan guarantee levels ........................................... ................... ................... ...................
Guaranteed loan subsidy (in percent):
232001 Airline loan guarantees .................................................
0.00
0.00 ...................

233901 Total subsidy budget authority ...................................... ................... ................... ...................
Guaranteed loan subsidy outlays:
234001 Airline loan guarantees ................................................. ................... ................... ...................

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

¥37

¥115 ...................

237901 Total downward reestimate subsidy budget authority

¥37

¥115 ...................

Administrative expense data:
351001 Budget authority ............................................................
358001 Outlays from balances ...................................................
359001 Outlays from new authority ...........................................

337 ................... ...................

70.00

339

2005 actual

Identification code 20–0122–0–1–402

2006 est.

2007 est.

25.2
41.0

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

1 ................... ...................
340 ................... ...................

99.9

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

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

Personnel Summary
2005 actual

Identification code 20–0122–0–1–402

2006 est.

2007 est.

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

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

2 ................... ...................
3 ................... ...................
2 ................... ...................

Object Classification (in millions of dollars)

Direct:
1001 Civilian full-time equivalent employment .....................
2

337 ................... ...................

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. The Board has met the requirements established under P.L. 107–42 and will terminate its activities
in 2007.

342
4
4
¥341 ................... ...................

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

2006 est.

Guaranteed loan levels supportable by subsidy budget
authority:
215001 Airline loan guarantees ................................................. ................... ................... ...................

234901 Total subsidy outlays ..................................................... ................... ................... ...................
Guaranteed loan upward reestimate subsidy budget authority:
235001 Airline loan guarantees .................................................
337 ................... ...................

Credit accounts:

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

2005 actual

Identification code 20–0122–0–1–402

2007 est.

Identification code 20–0122–0–1–402

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

232901 Weighted average subsidy rate .....................................
0.00
0.00 ...................
Guaranteed loan subsidy budget authority:
233001 Airline loan guarantees ................................................. ................... ................... ...................

Personnel Summary
Identification code 20–4560–0–4–803

923

AIR TRANSPORTATION STABILIZATION GUARANTEED LOAN FINANCING
ACCOUNT
Program and Financing (in millions of dollars)

cprice-sewell on PROD1PC66 with BUDGET PAG

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

4
4
1
341 ................... ...................
¥341
¥3 ...................

74.40

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) .................................................

341

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

89.00
90.00

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

339
341

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

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2
3 ...................
2 ................... ...................
337 ................... ...................

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2005 actual

Identification code 20–4286–0–3–402

00.01
00.02
00.03
00.04
00.91
08.01
08.02
08.04

Obligations by program activity:
Claim payments .............................................................
125
Interest payments to Treasury .......................................
2
Guarantee Fee Rebates .................................................. ...................
Fee for Sale of Loan Assets .......................................... ...................

2006 est.

2007 est.

9
1
2
1
13 ...................
5 ...................

Direct Program by Activities—Subtotal (1 level)
Payment of negative subsidy to receipt account ..........
Payment of downward reestimates to receipt account
Payment of Interest on Downward Reestimates to
Receipt Account .........................................................

127
42
35

29
2
538 ...................
109 ...................

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

08.91

Direct Program by Activities—Subtotal (1 level)

653 ...................

10.00

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

206

Sfmt 3643

E:\BUDGET\TRE.XXX

TRE

682

DEPARTMENTAL OFFICES—Continued

924

THE BUDGET FOR FISCAL YEAR 2007

Credit accounts—Continued
AIR TRANSPORTATION STABILIZATION GUARANTEED LOAN FINANCING
ACCOUNT—Continued

2331
2351
2361

Disbursements for guaranteed loan claims .............
125
Repayments of loans receivable ............................... ...................
Write-offs of loans receivable ................................... ...................

2390

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

9 ...................
¥23
¥9
¥102 ...................

125

9 ...................

Program and Financing (in millions of dollars)—Continued
2005 actual

Identification code 20–4286–0–3–402

2006 est.

2007 est.

21.40
22.00
22.60
22.70

Budgetary resources available for obligation:
Unobligated balance carried forward, start of year
New financing authority (gross) ....................................
Portion applied to repay debt ........................................
Balance of authority to borrow withdrawn ....................

23.90
23.95

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

904
¥206

688
¥682

6
¥2

24.40

Unobligated balance carried forward, end of year

698

386
698
6
741
21
10
¥14
¥31
¥10
¥209 ................... ...................

New financing authority (gross), detail:
Mandatory:
60.00
Appropriation ............................................................. ...................
67.10
Authority to borrow ....................................................
325
Spending authority from offsetting collections:
Mandatory:
69.00
Offsetting collections—Federal ............................
349
69.00
Offsetting collections—Non-Federal ....................
67
69.27
Capital transfer to general fund .......................... ...................
69.90
70.00

73.10
73.20
87.00

1 ...................
9 ...................

1 ...................
11
10
¥1 ...................

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

416

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

741

206
¥206
206

682
¥682
682

2
¥2
2

Change
Total
Total
Total

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

Offsets:
Against gross financing authority and financing disbursements:
Offsetting collections (cash) from:
88.00
Subsidy from program account ............................
88.25
Interest on uninvested funds ...............................
88.40
Non-Federal sources .............................................

¥337 ................... ...................
¥12
¥1 ...................
¥67
¥11
¥10

88.90

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

¥416

89.00
90.00

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

325
¥210

¥12

¥10

9 ...................
670
¥8

2005 actual

2006 est.

2007 est.

Position with respect to appropriations act limitation
on commitments:
2111 Limitation on guaranteed loans made by private lenders .............................................................................. ................... ................... ...................
2121 Limitation available from carry-forward .......................
8,258
8,258
8,258
2143 Uncommitted limitation carried forward .......................
¥8,258
¥8,258
¥8,258
2150

Total guaranteed loan commitments ........................ ................... ................... ...................

Cumulative balance of guaranteed loans outstanding:
Outstanding, start of year .............................................
1,703
955
13
Disbursements of new guaranteed loans ...................... ................... ................... ...................
Repayments and prepayments ......................................
¥160
¥933
¥6
Adjustments:
2261
Terminations for default that result in loans receivable .......................................................................
¥125
¥9 ...................
2264
Other adjustments, net .............................................
¥463 ................... ...................
2210
2231
2251

cprice-sewell on PROD1PC66 with BUDGET PAG

Balance Sheet (in millions of dollars)
2004 actual

Identification code 20–4286–0–3–402

ASSETS:
1101 Federal assets: Fund balances with Treasury ..............
Net value of assets related to post–
1991 acquired defaulted guaranteed loans receivable:
1501
Defaulted guaranteed loans receivable, gross .......
1505
Allowance for subsidy cost (–) ...............................
1599

Net present value of assets related to defaulted guaranteed loans ............................

Total assets ...............................................................
LIABILITIES:
Federal liabilities:
2103
Principal Payable to Bureau of Public Debt .........
2104
Payable to Treasury for FY 2005 Downward Reestimates ...............................................................
2204 Non-Federal liabilities: Liabilities for loan guarantees

2005 actual

562

698

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

125
–100

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

562

723

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

........................
562

117
553

1999

2999

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

562

723

4999

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

562

723

Status of Guaranteed Loans (in millions of dollars)
Identification code 20–4286–0–3–402

The Board will terminate its activities in 2007.
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.

COMMUNITY DEVELOPMENT FINANCIAL INSTITUTIONS FUND PROGRAM
ACCOUNT
To carry out the Community Development Banking and Financial
Institutions Act of 1994 (Public Law 103–325), 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$55,000,000, to remain available until September 30, 2007, 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 in community development banking and lending in Indian country, Native American organizations,
tribes and tribal organizations and other suitable providers, and up
to $13,500,000 may¿ $7,821,000, 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. (Department of the Treasury Appropriations Act, 2006.)
Program and Financing (in millions of dollars)

2290

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

955

7
2005 actual

Identification code 20–1881–0–1–451

Memorandum:
2299 Guaranteed amount of guaranteed loans outstanding,
end of year ................................................................

856

Addendum:
Cumulative balance of defaulted guaranteed loans
that result in loans receivable:
2310
Outstanding, start of year ........................................ ...................

125

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00.01
00.05
00.09
00.11
00.12
00.13

Obligations by program activity:
Direct loan subsidy ........................................................
Upward Reestimate of Credit Subsidy ..........................
General administrative expenses ...................................
Bank enterprise awards program ..................................
Financial Assistance ......................................................
Technical Assistance .....................................................

Sfmt 3643

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TRE

2006 est.

2007 est.

2
3 ...................
1 ................... ...................
13
16
8
10
12 ...................
28
21 ...................
2
3 ...................

DEPARTMENTAL OFFICES—Continued

DEPARTMENT OF THE TREASURY
00.14

Native American/Hawaiian Program ..............................

10.00

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

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

24.40

Unobligated balance carried forward, end of year

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

64
¥60

70.00

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

72.40
73.10
73.20
73.40
73.45

74.40

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

86.90
86.93
86.97

87.00

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

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

59
¥59

8
¥8

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

55
8
¥1 ...................
54

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

3 ................... ...................
54

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

¥2 ...................

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

¥1

¥2 ...................

The 2007 Budget proposes to consolidate the Community
Development Financial Institutions (CDFI) program into the
Strengthening America’s Communities Initiative, a new economic and community development strategy to be implemented by the Department of Commerce and the Department
of Housing and Urban Development. The new initiative 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.

5
1
1
6
47

5
2
1 ...................
1 ...................
9
6
43 ...................

99.9

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

Personnel Summary
2005 actual

Identification code 20–1881–0–1–451

cprice-sewell on PROD1PC66 with BUDGET PAG

2007 est.

COMMUNITY DEVELOPMENT FINANCIAL INSTITUTIONS FUND DIRECT
LOAN FINANCING ACCOUNT
57
80

54
61

8
33

2006 est.

2007 est.

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

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

36.52

37.47 ...................

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

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

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

134901 Total subsidy outlays .....................................................

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

Jkt 206762

2006 est.

37.47 ...................

12:12 Jan 26, 2006

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

36.52

VerDate Aug 31 2005

2007 est.

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

Direct:
1001 Civilian full-time equivalent employment .....................

2005 actual

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

2006 est.

11.1
12.1
23.1
25.2
41.0

18
6
1
65
55
32
1 ................... ...................
84

2005 actual

Identification code 20–1881–0–1–451

Program and Financing (in millions of dollars)
2005 actual

Identification code 20–4088–0–3–451

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

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

Object Classification (in millions of dollars)
92
65
62
60
59
8
¥84
¥61
¥33
¥2 ................... ...................
¥1
¥1 ...................

Summary of Loan Levels, Subsidy Budget Authority and Outlays by Program (in
millions of dollars)
Identification code 20–1881–0–1–451

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

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

68.00

4 ...................
54
8

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

60.00

3
60

New budget authority (gross), detail:
Discretionary:
40.00
Appropriation .............................................................
56
40.33
Appropriation permanently reduced (P.L. 109–148) ...................
43.00

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

925

PO 00000

Frm 00011

Fmt 3616

2006 est.

2007 est.

00.01
00.02

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

7
3

7 ...................
3 ...................

00.91
08.02

Direct Program by Activities—Subtotal (1 level)
Downward Reestimate—Credit Subsidy ........................

10
1

10 ...................
2 ...................

10.00

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

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

Budgetary resources available for obligation:
New financing authority (gross) ....................................
Resources available from recoveries of prior year obligations .......................................................................
22.60 Portion applied to repay debt ........................................
22.00
22.10

23.90
23.95

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

New financing authority (gross), detail:
Mandatory:
67.10
Authority to borrow ....................................................
Mandatory:
69.00
Spending authority from offsetting collections: Offsetting collections (cash) .....................................

1 ................... ...................
¥3
¥3
¥3
11
¥11

12 ...................
¥12 ...................

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

70.00

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

72.40

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

Sfmt 3643

E:\BUDGET\TRE.XXX

TRE

926

DEPARTMENTAL OFFICES—Continued

THE BUDGET FOR FISCAL YEAR 2007

Credit accounts—Continued

Trust Funds

COMMUNITY DEVELOPMENT FINANCIAL INSTITUTIONS FUND DIRECT
LOAN FINANCING ACCOUNT—Continued

VIOLENT CRIME REDUCTION PROGRAM
Program and Financing (in millions of dollars)

Program and Financing (in millions of dollars)—Continued
2005 actual

Identification code 20–4088–0–3–451

73.10
73.20
73.45

Total new obligations ....................................................
Total financing disbursements (gross) .........................
Recoveries of prior year obligations ..............................

74.40
87.00

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

2006 est.

2007 est.

11
12 ...................
¥11
¥12
¥5
¥1 ................... ...................

21.40
22.00

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

23.90
5
11

5 ...................
12
5

Offsets:
Against gross financing authority and financing disbursements:
Offsetting collections (cash) from:
88.00
Federal sources .....................................................
¥3
88.40
Non-Federal sources Intrest repayments ..............
¥3
88.40
Non-Federal sources—Principal ........................... ...................
88.90
88.96

¥3 ...................
¥2
¥2
¥1
¥1

¥6

Total, offsetting collections (cash) ..................
Against gross financing authority only:
Portion of offsetting collections (cash) credited to
expired accounts ...................................................

¥6

¥1

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

8 ...................
6
2

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.

2007 est.

Total budgetary resources available for obligation ................... ................... ...................

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

89.00
90.00

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

¥3

2006 est.

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

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

¥1 ...................

6
4

2005 actual

Identification code 20–8526–0–1–751

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

2
¥1

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

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

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

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

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.
This schedule reflects the only remaining balances in the
account.
f

Federal Funds
FINANCIAL CRIMES ENFORCEMENT NETWORK

Status of Direct Loans (in millions of dollars)
2005 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 (¥) ........................
1150

1210
1231
1251
1263
1290

SALARIES AND EXPENSES
2006 est.

2007 est.

11
¥4

11 ...................
¥4 ...................

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

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

Cumulative balance of direct loans outstanding:
Outstanding, start of year .............................................
56
62
68
Disbursements: Direct loan disbursements ...................
8
7 ...................
Repayments: Repayments and prepayments .................
¥2
¥1
¥1
Write-offs for default: Direct loans ............................... ................... ................... ...................
Outstanding, end of year ..........................................

For necessary expenses of the Financial Crimes Enforcement Network, including hire of passenger motor vehicles; travel and training
expenses of non-Federal ølaw enforcement¿ and foreign government
personnel to attend meetings and training concerned with domestic
and foreign 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$73,630,000¿
$89,794,000, of which not to exceed ø$6,944,000¿ $19,740,000 shall
remain available until September 30, ø2008¿ 2009; and of which
ø$8,521,000¿ $8,651,000 shall remain available until September 30,
ø2007¿ 2008: Provided, That funds appropriated in this account may
be used to procure personal services contracts. (Department of the
Treasury Appropriations Act, 2006.)
Program and Financing (in millions of dollars)

Balance Sheet (in millions of dollars)
2004 actual

cprice-sewell on PROD1PC66 with BUDGET PAG

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 (–) ...............................
1499

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

1999

2005 actual

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

56
–20

62
–22

7
1

9
3

9
2

21.40
22.00

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

11
73

7
78

9
92

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

2999

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

23.90
23.95
23.98

4999

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

24.40

Fmt 3616

Frm 00012

PO 00000

Jkt 206762

2007 est.

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

12:12 Jan 26, 2006

2006 est.

10.00

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

VerDate Aug 31 2005

2005 actual

Identification code 20–0173–0–1–751

Sfmt 3643

E:\BUDGET\TRE.XXX

TRE

84
85
101
¥76
¥76
¥92
¥1 ................... ...................
7

FINANCIAL MANAGEMENT SERVICE
Federal Funds

DEPARTMENT OF THE TREASURY
New budget authority (gross), detail:
Discretionary:
40.00
Appropriation .............................................................
73
74
90
40.33
Appropriation permanently reduced (P.L. 109–148) ...................
¥1 ...................
40.35
Appropriation permanently reduced ..........................
¥1 ................... ...................

25.1
25.2
25.3

Advisory and assistance services .............................
2
Other services ............................................................
12
Other purchases of goods and services from Government accounts .................................................
13
Operation and maintenance of facilities .................. ...................
Operation and maintenance of equipment ...............
3
Equipment .................................................................
11

927
1
9

1
20

10
1
6
4

10
1
6
6

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

25.4
25.7
31.0

99.0
99.0

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

75
1

73
3

90
2

70.00

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

99.9

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

72.40
73.10
73.20
74.10

10
76
¥66

22
76
¥78

20
92
¥88

43.00
68.00

74.40

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

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

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

55
11

60
18

70
18

87.00

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

Personnel Summary
2005 actual

Identification code 20–0173–0–1–751

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

2006 est.

2007 est.

267

330

352

FINANCIAL MANAGEMENT SERVICE
Federal Funds

Offsets:
Against gross budget authority and outlays:
88.00
Offsetting collections (cash) from: Federal sources
Against gross budget authority only:
88.96
Portion of offsetting collections (cash) credited to
expired accounts ...................................................

89.00
90.00

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

General and special funds:
¥3

¥5

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

72
62

73
73

SALARIES

¥2

90
86

The mission of the Financial Crimes Enforcement Network
(FinCEN) is to safeguard the U.S. financial system from the
abuses of financial crime, including terrorist financing and
money laundering. FinCEN promulgates regulations, provides
outreach and guidance to regulated industries, initiates regulatory enforcement actions, and, with the IRS, manages the
information on financial transactions, filed pursuant to the
Bank Secrecy Act (BSA). FinCEN supports law enforcement
by providing investigative case research, facilitating the exchange of information with foreign jurisdictions, and identifying foreign and domestic money laundering and terrorist
financing trends and patterns. FinCEN works with the IRS
and financial regulators to assure BSA compliance, respond
to public inquiries, and specifically work with new industries
that must comply with BSA requirements. Internationally,
FinCEN promotes the development of anti-money laundering
regimes through training and technical assistance.
A PART analysis found FinCEN’s BSA data collection, retrieval, and sharing activities to be efficient and that FinCEN
was working to continuously improve these processes. The
Budget provides additional resources to FinCEN to streamline
data processing and enhance its e-filing capabilities to increase the ease of compliance with regulations and improve
FinCEN’s ability to track users’ needs. FinCEN is also working to address the PART’s conclusions that there should be
better measures of the quality of the data collected.

cprice-sewell on PROD1PC66 with BUDGET PAG

2005 actual

11.1
11.5
11.9
12.1
21.0
23.1
23.3

Direct obligations:
Personnel compensation:
Full-time permanent .............................................
Other personnel compensation .............................
Total personnel compensation .........................
Civilian personnel benefits .......................................
Travel and transportation of persons .......................
Rental payments to GSA ...........................................
Communications, utilities, and miscellaneous
charges .................................................................

VerDate Aug 31 2005

12:12 Jan 26, 2006

Jkt 206762

2006 est.

2007 est.

23
1

27
1

29
1

24
6
1
2

28
7
1
5

30
8
2
5

Frm 00013

Fmt 3616

PO 00000

EXPENSES

Special and Trust Fund Receipts (in millions of dollars)
2005 actual

Identification code 20–1801–0–1–803

01.00

2006 est.

2007 est.

Balance, start of year .................................................... ................... ...................

Balance, start of year .................................................... ................... ...................
Receipts:
02.20 Debt collection ...............................................................
49
50

04.00

¥49

¥40

¥60

07.99

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

01.99

Total: Balances and collections ....................................
Appropriations:
05.00 Salaries and expenses ...................................................

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

Program and Financing (in millions of dollars)
2005 actual

Identification code 20–1801–0–1–803

2006 est.

2007 est.

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

137
16
65
65
129

144
17
50
63
128

147
17
66
64
135

10.00

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

412

402

429

21.40
22.00
22.10

29
407

24
401

23
429

Object Classification (in millions of dollars)
Identification code 20–0173–0–1–751

AND

For necessary expenses of the Financial Management Service,
ø$236,243,000¿ $233,654,000, of which not to exceed $9,220,000 shall
remain available until September 30, ø2008¿ 2009, for information
systems modernization initiatives; and of which not to exceed $2,500
shall be available for official reception and representation expenses.
(Department of the Treasury Appropriations Act, 2006.)

23.90
23.95
23.98

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

24.40

Unobligated balance carried forward, end of year

1 ................... ...................
437
425
452
¥412
¥402
¥429
¥1 ................... ...................
24

New budget authority (gross), detail:
Discretionary:
40.00
Appropriation .............................................................
231
236
234
40.33
Appropriation permanently reduced (P.L. 109–148) ...................
¥2 ...................
40.35
Appropriation permanently reduced ..........................
¥2 ................... ...................
43.00
Sfmt 3643

Appropriation (total discretionary) ........................
E:\BUDGET\TRE.XXX

TRE

229

234

928

FINANCIAL MANAGEMENT SERVICE—Continued
Federal Funds—Continued

THE BUDGET FOR FISCAL YEAR 2007

General and special funds—Continued
SALARIES

AND

EXPENSES—Continued

Program and Financing (in millions of dollars)—Continued
2005 actual

Identification code 20–1801–0–1–803

60.20

68.00
68.10
68.90
70.00

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

2007 est.

110

127

135

19 ................... ...................

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

129

127

135

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

407

401

429

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

62
49
60
412
402
429
¥423
¥391
¥428
¥1 ................... ...................
¥1 ................... ...................
¥19 ................... ...................
19 ................... ...................

74.40

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

86.90
86.93
86.97
86.98

309
63
22
29

328
23
21
19

336
32
41
19

87.00

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

423

391

428

¥131

¥127

¥135

89.00
90.00

cprice-sewell on PROD1PC66 with BUDGET PAG

2006 est.

¥19 ................... ...................
21 ................... ...................

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

278
293

274
264

294
293

For the 2007 Budget, the Financial Management Service
will focus its efforts on the following four areas:
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. The Payments activity received
an ‘‘effective’’ rating on a recent evaluation using OMB’s Program Assessment Rating Tool (PART).

facilitates collections, promotes the use of electronics in the
collections process, and assists agencies in converting collections from paper to electronic media. Last year, the Collections activity received an ‘‘effective’’ PART rating.
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. The Debt Collection activity received an
‘‘effective’’ PART rating in 2005.
As a result of the PART analysis, the 2005 Budget 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 were reproposed in the
2006 Budget and are proposed again in the 2007 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 $546,000 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 ($546,000 and
$446,000, respectively) and responsibilities for improving government accounting standards as the two Executive Branch
sponsors of FASAB. The Financial Management Service
(FMS) will forward a payment of $992,000 to the FASAB.
This single payment will streamline the payment and budget
process by consolidating the Executive Branch’s contribution
to FASAB.
Object Classification (in millions of dollars)
2005 actual

Identification code 20–1801–0–1–803

11.1
11.3
11.5

1,200
208,244
783,396

25.4
25.7
26.0
31.0
32.0

Total personnel compensation .........................
Civilian personnel benefits .......................................
Travel and transportation of persons .......................
Rental payments to GSA ...........................................
Rental payments to others ........................................
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 ..................
Operation and maintenance of equipment ...............
Supplies and materials .............................................
Equipment .................................................................
Land and structures ..................................................

2. Collections.—FMS implements collections policy, regulations, standards, and procedures for the Federal Government,

99.0
99.0

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

WORKLOAD STATISTICS
(Thousands)
2005 actual

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

VerDate Aug 31 2005

12:12 Jan 26, 2006

Jkt 206762

1,385
227,642
724,996

PO 00000

2006 est.

1,300
211,186
748,749

Frm 00014

2007 est.

Fmt 3616

11.9
12.1
21.0
23.1
23.2
23.3
24.0
25.1
25.2
25.3

Sfmt 3643

E:\BUDGET\TRE.XXX

TRE

131
3
4

2006 est.

132
3
4

2007 est.

136
4
5

138
139
145
33
33
35
2
2
2
17
16
17
1 ................... ...................
13
1
11
22

13
1
10
23

14
1
12
24

7
6
8
1
1
1
14
13
15
5
4
5
16
13
15
1 ................... ...................
282
129

274
128

294
135

FINANCIAL MANAGEMENT SERVICE—Continued
Federal Funds—Continued

DEPARTMENT OF THE TREASURY
99.5

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

99.9

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

1 ................... ...................
412

402

429

Personnel Summary
2005 actual

Identification code 20–1801–0–1–803

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

2006 est.

1,896

2,044

105

2005 actual

2006 est.

2007 est.

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

24.40

89.00
90.00

In 1998, the Secretary of the Treasury was authorized to
use funds made available to the Federal Savings and Loan
Insurance Corporation (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 the Financial Institutions Reform, Recovery, and Enforcement Act of 1989 and its implementation.

TO THE

RESOLUTION FUNDING CORPORATION

Program and Financing (in millions of dollars)
2005 actual

Identification code 20–1851–0–1–908

2007 est.

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

2,130

2,104

2,140

10.00

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

2,130

2,104

2,140

22.00
23.95

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

2,130
¥2,130

2,104
¥2,104

2,140
¥2,140

2,130

2,104

2,140
¥2,140

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

2,130

2,104

2,140

2,130
2,130

2,104
2,104

2,140
2,140

The Financial Institutions Reform, Recovery, and Enforcement Act of 1989 authorized and appropriated to the Secretary of the Treasury, such sums as may be necessary to
cover interest payments on obligations issued by the Resolution Funding Corporation (REFCORP). REFCORP was established under the Act to raise $31.2 billion for the Resolution
Trust Corporation (RTC) in order to resolve savings institution insolvencies.
Sources of payment for interest due on REFCORP obligations include REFCORP investment income, proceeds from
Jkt 206762

2007 est.

10.00

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

22.00
23.95

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

5
¥5

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

73.10
73.20

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

5
¥5

86.97

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

89.00
90.00

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

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. At the end of
FY 2005, $37 million in total had been deposited.
f

Program and Financing (in millions of dollars)
2005 actual

Identification code 20–1884–0–1–803

2,104
¥2,104

12:12 Jan 26, 2006

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

2,140

2,130
¥2,130

VerDate Aug 31 2005

2005 actual

FEDERAL RESERVE BANK REIMBURSEMENT FUND

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

2006 est.

00.01

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

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

PAYMENT

00.01

Program and Financing (in millions of dollars)

Unobligated balance carried forward, end of year

PAYMENT

Identification code 20–1738–0–1–306

JUSTICE, FIRREA RELATED CLAIMS

Identification code 20–0177–0–1–752

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.

2007 est.

PAYMENT

929

PO 00000

Frm 00015

Fmt 3616

2006 est.

2007 est.

00.01

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

239

245

10.00

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

239

245

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

258
¥239

19 ...................
220
245
239
¥239

245
¥245

19 ................... ...................

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

258

220

245

48
239
¥229

58
239
¥245

52
245
¥245

72.40
73.10
73.20

Sfmt 3643

E:\BUDGET\TRE.XXX

TRE

930

FINANCIAL MANAGEMENT SERVICE—Continued
Federal Funds—Continued

THE BUDGET FOR FISCAL YEAR 2007

General and special funds—Continued

INTEREST

FEDERAL RESERVE BANK REIMBURSEMENT FUND—Continued

UNINVESTED FUNDS

Program and Financing (in millions of dollars)

Program and Financing (in millions of dollars)—Continued

2005 actual

Identification code 20–1860–0–1–908
2005 actual

Identification code 20–1884–0–1–803

74.40

86.97
86.98

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

2006 est.

2007 est.

Outlays (gross), detail:
Outlays from new mandatory authority .........................
229
Outlays from mandatory balances ................................ ...................

168
77

193
52

00.01

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

10.00

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

87.00

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

229

245

22.00
23.95

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

7
¥7

8
¥8

89.00
90.00

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

258
229

220
245

245
245

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

72.40
73.10
73.20

20
7
¥8

19
8
¥8

74.40

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

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

FINANCIAL AGENT SERVICES

86.97
86.98

Program and Financing (in millions of dollars)
2005 actual

Identification code 20–1802–0–1–803

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

343

360

311

10.00

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

343

360

311

23.90
23.95

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

24.40

Unobligated balance carried forward, end of year

16
365
381
¥343

38 ...................
322
311
360
¥360

311
¥311

37
343
¥378

74.40

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

86.97
86.98

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

362
16

322
311
40 ...................

87.00

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

378

362

322

89.00
90.00

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

7
8

8
8

Under conditions of the law creating each trust, interest
accruing and payable from the general fund of the Treasury
is appropriated for payment to the proper fund receipt accounts (31 U.S.C. 1321; 2 U.S.C. 158; 20 U.S.C. 74a and
101; 24 U.S.C. 46; and 69 Stat. 533).

TO THE

STATES

Program and Financing (in millions of dollars)

311

2005 actual

Identification code 20–1877–0–1–908

2006 est.

2007 est.

2 ...................
360
311
¥362
¥311

00.01

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

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

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

2
¥2

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

2
¥2

86.97

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

89.00
90.00

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

1
1

2
2

365
378

322
362

311

311
311

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.’’
Jkt 206762

FEDERAL INTEREST LIABILITIES

72.40
73.10
73.20

12:12 Jan 26, 2006

365

VerDate Aug 31 2005

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

38 ................... ...................

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

87.00
2007 est.

00.01

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

cprice-sewell on PROD1PC66 with BUDGET PAG

2006 est.

Outlays (gross), detail:
Outlays from new mandatory authority ......................... ...................
8
8
Outlays from mandatory balances ................................
8 ................... ...................

PO 00000

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Fmt 3616

As provided by statute and regulation, interest is paid to
States when Federal funds are not transferred in a timely
manner.
Sfmt 3616

E:\BUDGET\TRE.XXX

TRE

FINANCIAL MANAGEMENT SERVICE—Continued
Federal Funds—Continued

DEPARTMENT OF THE TREASURY
INTEREST PAID

00.91

CREDIT FINANCING ACCOUNTS

Program and Financing (in millions of dollars)
2005 actual

Identification code 20–1880–0–1–908

2006 est.

4,420

4,610

4,968

10.00

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

4,420

4,610

4,968

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

4,420
¥4,420

4,610
¥4,610

4,968
¥4,968

70.00

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

72.40
73.10
73.20

74.40

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

87.00

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

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

155

132

199
588

200
549

202
539

01.91

Total court judgments ..........................................

787

749

741

10.00

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

976

904

873

975

904

873

Budgetary resources available for obligation:
New budget authority (gross) ........................................
Resources available from recoveries of prior year obligations .......................................................................
22.75 Balance of contract authority withdrawn ......................
22.00
22.10

23.90
23.95
4,418

4,610

4,968

2 ................... ...................
4,420

4,610

4,968

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

New budget authority (gross), detail:
Mandatory:
60.00
Appropriation .............................................................
Mandatory:
69.00
Spending authority from offsetting collections: Offsetting collections (cash) .....................................
70.00

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

72.40
73.10
73.20
73.45

4,420
4,610
4,968
11 ................... ...................

74.40

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

4,431

86.97
86.98

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

87.00

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

11 ................... ...................
4,420
4,610
4,968
¥4,431
¥4,610
¥4,968

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

86.97
86.98

189

01.01
01.02

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

2007 est.

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

4,610

4,968

4,418
4,429

4,610
4,610

4,968
4,968

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

89.00
90.00

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

2005 actual

Direct obligations: Interest and dividends ....................
Reimbursable obligations: Reimbursable obligations ...

99.9

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

cprice-sewell on PROD1PC66 with BUDGET PAG

AND

2006 est.

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

904

873

2 ................... ...................
975

904

873

117
16
16
976
904
873
¥1,076
¥904
¥873
¥1 ................... ...................
16

975
904
873
101 ................... ...................
1,076

904

873

4,420

4,610

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

973
1,074

904
904

873
873

99.9

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

2006 est.

2007 est.

974
904
873
2 ................... ...................

2007 est.

4,418
4,610
4,968
2 ................... ...................

976

904

873

4,968

RELIEF ACTS

2005 actual

Obligations by program activity:
Claims adjudicated administratively:
00.01
Claims for damages ..................................................
00.03
Claims for contract disputes ....................................
Jkt 206762

973

PAYMENT

ANTI-TERRORISM JUDGMENTS

Program and Financing (in millions of dollars)

Identification code 20–1895–0–1–808

12:12 Jan 26, 2006

873
¥873

2005 actual

42.0
99.0

2
187
PO 00000

2005 actual

Identification code 20–1811–0–1–808

Program and Financing (in millions of dollars)

VerDate Aug 31 2005

904
¥904

Object Classification (in millions of dollars)

CLAIMS, JUDGMENTS,

975
¥976

Appropriations are made for cases in which the Federal
Government is found by courts to be liable for payment of
claims and interest for damages not chargeable to appropriations of individual agencies and for payment of private and
public relief acts. Public Law 95–26 authorized a permanent
indefinite appropriation to pay certain judgments from the
general funds of the Treasury.

Identification code 20–1895–0–1–808

Object Classification (in millions of dollars)

43.0
99.0

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

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

This account pays interest on the invested balances of guaranteed and direct loan financing accounts. For guaranteed
loan financing accounts, balances result when the accounts
receive up-front payments and fees to be held in reserve to
make payments on defaults. Direct loan financing accounts
normally borrow from Treasury to disburse loans and receive
interest and principal payments and other payments from
borrowers. Because direct loan financing accounts generally
repay borrowing from Treasury at the end of the year, they
can build up balances of payments received during the year.
Interest on invested balances is paid to the financing accounts
from the general fund of the Treasury, in accordance with
section 505(c) of the Federal Credit Reform Act of 1990.

Identification code 20–1880–0–1–908

931

2006 est.

2007 est.

00.01

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

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

10.00

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

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

21.40
23.95

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

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

2007 est.

2
153

3
129

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E:\BUDGET\TRE.XXX

TRE

932

FINANCIAL MANAGEMENT SERVICE—Continued
Federal Funds—Continued

THE BUDGET FOR FISCAL YEAR 2007
24.40

General and special funds—Continued
PAYMENT

ANTI-TERRORISM JUDGMENTS—Continued

Program and Financing (in millions of dollars)—Continued
2005 actual

Identification code 20–1811–0–1–808

24.40

73.10

2006 est.

2007 est.

Unobligated balance carried forward, end of year ................... ................... ...................
Change in obligated balances:
Total new obligations ....................................................

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

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

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).

Unobligated balance carried forward, end of year

24 ................... ...................

1
¥1

8
¥8

5
¥5

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

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:
88.40
Offsetting collections (cash) from: Non-Federal
sources ..................................................................

¥1

¥8

¥5

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

¥1
¥1

¥8
¥8

¥5
¥5

89.00
90.00

RESTITUTION

FOREGONE INTEREST

Program and Financing (in millions of dollars)
2005 actual

Identification code 20–1875–0–1–908

2006 est.

2007 est.

00.01

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

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

10.00

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

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

CONTINUED DUMPING

AND

SUBSIDY OFFSET

Special and Trust Fund Receipts (in millions of dollars)
New budget authority (gross), detail:
Mandatory:
60.00
Appropriation .............................................................

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

01.00
Change in obligated balances:
73.10 Total new obligations ....................................................
73.20 Total outlays (gross) ......................................................

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

86.97

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

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

89.00
90.00

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

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

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.

2005 actual

Identification code 20–5688–0–2–376

2006 est.

2007 est.

Balance, start of year ....................................................

293

1,972

01.99

Balance, start of year ....................................................
Receipts:
02.60 Antidumping and countervailing duties, Continued
dumping and subsidy offset .....................................

293

1,972

237

1,928

1,941

04.00

530

2,221

3,913

¥237

¥1,928

¥1,941

¥249

¥1,928

Total: Balances and collections ....................................
Appropriations:
05.00 Continued dumping and subsidy offset (receipts) .......
05.01 Continued dumping and subsidy offset (previously
unavailable) ...............................................................
05.02 Continued dumping and subsidy offset (portion precluded from obligation) .............................................

249

1,928

1,941

05.99

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

¥237

¥249

¥1,928

07.99

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

293

1,972

1,985

Program and Financing (in millions of dollars)
2005 actual

Identification code 20–5688–0–2–376

2006 est.

2007 est.

00.01

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

296

249

1,928

10.00

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

296

249

1,928

21.40
22.00

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

376
237

317
249

317
1,928

23.90
23.95

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

613
¥296

566
¥249

2,245
¥1,928

24.40

Unobligated balance carried forward, end of year

317

New budget authority (gross), detail:
Mandatory:
60.20
Appropriation (special fund) .....................................
60.28
Appropriation (previously unavailable) .....................

237
249

1,928
249

1,941
1,928

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BIOMASS ENERGY DEVELOPMENT
Program and Financing (in millions of dollars)
2005 actual

Identification code 20–0114–0–1–271

21.40
22.40
23.90

Budgetary resources available for obligation:
Unobligated balance carried forward, start of year
24
Capital transfer to general fund ................................... ...................
Total budgetary resources available for obligation

VerDate Aug 31 2005

12:12 Jan 26, 2006

Jkt 206762

2006 est.

2007 est.

24 ...................
¥24 ...................

24 ................... ...................
PO 00000

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E:\BUDGET\TRE.XXX

TRE

FINANCIAL MANAGEMENT SERVICE—Continued
Trust Funds

DEPARTMENT OF THE TREASURY
60.45

Portion precluded from obligation ............................

¥249

¥1,928

¥1,941

62.50

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

237

249

1,928

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

86.97
86.98

296
¥296

249
¥249

1,928
¥1,928

Outlays (gross), detail:
Outlays from new mandatory authority ......................... ...................
249
1,928
Outlays from mandatory balances ................................
296 ................... ...................

87.00

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

296

249

1,928

89.00
90.00

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

237
296

249
249

1,928
1,928

The Bureau of Customs and Border Protection, Department
of Homeland Security, 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 subsidy to producers that already
gain protection from the increased import prices provided by
the tariffs. The Administration has proposed repeal of the
provision since the 2004 Budget. The provision would be repealed beginning in 2008 by the Deficit Reduction Act.

90.00

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

933

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). The Budget
proposes a technical correction to the Fund’s statutes to ensure and clarify that the Fund can be utilized as a funding
source for relief of administrative disbursing errors.
f

Trust Funds
CHEYENNE RIVER SIOUX TRIBE TERRESTRIAL WILDLIFE HABITAT
RESTORATION TRUST FUND
Special and Trust Fund Receipts (in millions of dollars)
2005 actual

Identification code 20–8209–0–7–306

01.00

2006 est.

2007 est.

Balance, start of year ....................................................

Balance, start of year ....................................................
Receipts:
02.00 General fund payments, Lower Brule Sioux Tribe terrestrial wildlife habitat restoration trust fund .........
02.01 General fund payments, Cheyenne River Sioux Tribe
terrestrial wildlife habitat restoration trust fund
02.02 Earnings on investments, Cheyenne River Sioux Tribe
terrestrial wildlife habitat restoration trust fund

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

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

¥5

01.99

Public enterprise revolving fund:
CHECK FORGERY INSURANCE FUND
Program and Financing (in millions of dollars)
2005 actual

Identification code 20–4109–0–3–803

2006 est.

2007 est.

02.99

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) ........................................

7
18

6
18

5
18

23.90
23.95

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

25
¥19

24
¥19

23
¥19

24.40

Unobligated balance carried forward, end of year

04.00

70.00

Change in obligated balances:
Obligated balance, start of year ................................... ................... ...................
Total new obligations ....................................................
19
19
Total outlays (gross) ......................................................
¥19
¥18

1
19
¥18

74.40

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

12
18
18
7 ................... ...................

87.00

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

89.00

¥15

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

Frm 00019

Fmt 3616

Jkt 206762

2005 actual

Identification code 20–8209–0–7–306

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

5
¥5

2006 est.

5
¥5

2007 est.

5
¥5

62.50

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

89.00
90.00

PO 00000

¥15

12:12 Jan 26, 2006

92.01

¥18

VerDate Aug 31 2005

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

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

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

Program and Financing (in millions of dollars)
3

72.40
73.10
73.20

cprice-sewell on PROD1PC66 with BUDGET PAG

07.99

New budget authority (gross), detail:
Mandatory:
60.00
Appropriation ............................................................. ...................
Mandatory:
69.00
Spending authority from offsetting collections: Offsetting collections (cash) .....................................
18
Total new budget authority (gross) ..........................

05.99

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.
Sfmt 3616

E:\BUDGET\TRE.XXX

TRE

934

FEDERAL FINANCING BANK ACTIVITIES
Federal Funds

THE BUDGET FOR FISCAL YEAR 2007

FEDERAL FINANCING BANK ACTIVITIES
Federal Funds
Intragovernmental funds:
FEDERAL FINANCING BANK
Program and Financing (in millions of dollars)
2005 actual

Identification code 20–4521–0–4–803

2007 est.

Obligations by program activity:
Administrative expenses ................................................
Interest on borrowings from Treasury ...........................
Interest on borrowings from civil service retirement
and disability fund ....................................................

3
551

4
393

4
786

405

651

10.00

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

959

1,048

1,441

21.40
22.00
22.60

450
1,322
¥450

363
1,905
¥295

925
1,995
¥144

23.90
23.95

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

1,322
¥959

1,973
¥1,048

2,776
¥1,441

24.40

Unobligated balance carried forward, end of year

363

925

1,335

09.01
09.02
09.03

New budget authority (gross), detail:
Spending authority from offsetting collections:
Mandatory:
69.00
Offsetting collections (cash) ................................
69.47
Portion applied to repay debt ...............................
69.90

1,776
1,905
1,995
¥454 ................... ...................

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

1,322

1,905

1,995

73.10
73.20

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

959
¥959

1,048
¥1,048

1,441
¥1,441

86.97

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

959

1,048

1,441

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

¥1,776

¥1,905

¥1,995

89.00
90.00

cprice-sewell on PROD1PC66 with BUDGET PAG

2006 est.

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

¥454 ................... ...................
¥816
¥857
¥554

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
VerDate Aug 31 2005

12:12 Jan 26, 2006

Jkt 206762

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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. For example, during 2005, as a result of this provision, the FFB received $244 million less than it was entitled
to receive. This provision, however, does not reduce the
amount of interest the FFB owes on its corresponding loans
from Treasury. A change in the method of accounting for
these losses, together with net income of $556 million, resulted in an increase in the net position of the FFB to $1.2
billion for 2005.
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 borrowing 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 extinguished $14 billion in securities that Treasury
had issued to Government accounts (the CSRDF). An equivalent amount of the FFB’s own debt to Treasury was reduced.
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.
NET LENDING AND LOANS OUTSTANDING, END OF YEAR
(in millions of dollars)

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 ................................................
Sfmt 3657

E:\BUDGET\TRE.XXX

TRE

2005 actual

2006 est.

2007 est.

¥680
......................

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

¥200
......................

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

1,575
22,806

627
23,433

765
24,198

¥123
376

¥111
265

¥107
158

8
126

51
177

37
214

*
*

*
......................

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

¥83
972

¥88
884

¥93
791

¥2
6

¥2
4

¥3
1

ALCOHOL AND TOBACCO TAX AND TRADE BUREAU
Federal Funds

DEPARTMENT OF THE TREASURY
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 .....................................................

Special and Trust Fund Receipts (in millions of dollars)
*
3

¥1
2

*
2

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

2
2

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

2
2,144

19
2,163

¥41
2,122

¥220
1,244

¥221
1,023

¥188
835

¥17
40

¥15
25

¥12
13

¥1,800
......................

1,500
1,500

3,000
4,500

01.00

07.99

¥1,541
27,716

1,761
29,476

3,358
32,834

Balance Sheet (in millions of dollars)
2004 actual

Identification code 20–4521–0–4–803

2005 actual

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

450

361

28,712
249

27,774
183

1999

29,411

28,318

89
29,323

197
12,426

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

14,000
474

29,412

27,097

–1

1,221

Total assets ...............................................................
LIABILITIES:
Federal liabilities:
2101
Accounts payable ......................................................
2103
Borrowing from Treasury ..........................................
2103
Borrowing from Civil Service Retirement & Disability Fund ...........................................................
2105
Unamortized Premium ...............................................
Total liabilities ..........................................................
NET POSITION:
3300 Cumulative results of operations ...................................
3999

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

–1

1,221

4999

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

29,411

28,318

Object Classification (in millions of dollars)
2005 actual

Identification code 20–4521–0–4–803

2006 est.

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

3
956

4
1,044

4
1,437

99.9

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

959

1,048

1,441

ALCOHOL AND TOBACCO TAX AND TRADE
BUREAU
cprice-sewell on PROD1PC66 with BUDGET PAG

Federal Funds
General and special funds:

PO 00000

Frm 00021

Fmt 3616

2006 est.

2007 est.

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

43
40

46
44

19
45

01.92
09.01

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

83
1

90
2

64
2

10.00

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

22.00
22.30

Budgetary resources available for obligation:
New budget authority (gross) ........................................
Expired unobligated balance transfer to unexpired account ..........................................................................

23.90
23.95
23.98

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

1 ................... ...................
84
92
66
¥84
¥92
¥66
¥1 ................... ...................

New budget authority (gross), detail:
Discretionary:
40.00
Appropriation .............................................................
83
91
64
40.33
Appropriation permanently reduced (P.L. 109–148) ...................
¥1 ...................
40.35
Appropriation permanently reduced ..........................
¥1 ................... ...................
Appropriation (total discretionary) ........................
Discretionary:
Spending authority from offsetting collections: Offsetting collections (cash) .....................................

70.00

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

72.40
73.10
73.20
73.40
74.10

68.00

24
20
23
84
92
66
¥87
¥89
¥70
¥1 ................... ...................
1 ................... ...................

74.40

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

86.90
86.93

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

71
16

77
12

55
15

87.00

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

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

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

88.90

¥2

88.96

Jkt 206762

2005 actual

00.01
00.02

EXPENSES

For necessary expenses of carrying out section 1111 of the Homeland Security Act of 2002, including hire of passenger motor vehicles,
ø$91,126,000¿ $63,964,000; 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. (Department of the Treasury Appropriations Act, 2006.)

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

Identification code 20–1008–0–1–803

2007 est.

25.2
43.0

12:12 Jan 26, 2006

2007 est.

Program and Financing (in millions of dollars)

43.00

2999

VerDate Aug 31 2005

2006 est.

Balance, start of year .................................................... ................... ................... ...................

Balance, start of year .................................................... ................... ................... ...................
Receipts:
02.20 User fees, Alcohol and Tobacco Tax and Trade Bureau—legislative proposal subject to PAYGO .......... ................... ...................
29
Appropriations:
05.00 Salaries and expenses—legislative proposal not subject to PAYGO ............................................................ ................... ...................
¥29

* $500,000 or less.

AND

2005 actual

Identification code 20–1008–0–1–803

01.99

Total lending:
Lending, net ..............................................................
Loans outstanding .....................................................

SALARIES

935

89.00
90.00

Total, offsetting collections (cash) ..................
Against gross budget authority only:
Portion of offsetting collections (cash) credited to
expired accounts ...................................................
Net budget authority and outlays:
Budget authority ............................................................
Outlays ...........................................................................

¥2

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

82
84

90
87

64
68

The Alcohol and Tobacco Tax and Trade Bureau (TTB) enforces the Federal laws and regulations relating to alcohol
and tobacco by working directly and in cooperation with othSfmt 3616

E:\BUDGET\TRE.XXX

TRE

936

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

THE BUDGET FOR FISCAL YEAR 2007

General and special funds—Continued
SALARIES

AND

Summary of Budget Authority and Outlays
(in millions of dollars)
2005 actual
2006 est.
Enacted/requested:
Budget Authority .....................................................................
82
90
Outlays ....................................................................................
85
87
Legislative proposal, not subject to PAYGO:
Budget Authority ..................................................................... .................... ....................
Outlays .................................................................................... .................... ....................

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

82
85

90
87

2005 actual

Identification code 20–1008–0–1–803

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

37
10
3
4

25.4
25.7
26.0
31.0
99.0
99.0

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

83
1

99.9

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) ..................................... ................... ...................

73.10
73.20

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

29
¥21

74.40

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

86.90

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

89.00
90.00

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

29
21

64
68
29
21
93
89

2006 est.

2007 est.

40
11
3
5

28
8
3
3

2
5
3
6 ................... ...................
4
23
17
10 ................... ...................
1 ................... ...................
1 ................... ...................
1
1
1
4
2
1

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

90
2

64
2
66

Personnel Summary
2005 actual

Identification code 20–1008–0–1–803

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

SALARIES

AND

2006 est.

510

544

376

EXPENSES

11.1
12.1
21.0
23.1
23.3
25.2
26.0

2006 est.

2007 est.

2005 actual

INTERNAL REVENUE COLLECTIONS

Fmt 3616

2007 est.

FOR

PUERTO RICO

Special and Trust Fund Receipts (in millions of dollars)
2005 actual

2006 est.

2007 est.

Balance, start of year .................................................... ................... ................... ...................

01.99

Balance, start of year .................................................... ................... ................... ...................
Receipts:
02.60 Deposits, Internal revenue collections for Puerto Rico
421
372
362
02.61 Deposits, Internal revenue collections for Puerto
Rico—legislative proposal subject to PAYGO .......... ...................
69
95
02.99

421

441

457

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

Total: Balances and collections ....................................
421
Appropriations:
05.00 Internal revenue collections for Puerto Rico .................
¥421
05.01 Internal revenue collections for Puerto Rico—legislative proposal subject to PAYGO ................................ ...................

441

457

¥372

¥362

¥69

¥95

¥421

¥441

¥457

04.00

07.99

Frm 00022

2006 est.

PO 00000

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

Direct:
1001 Civilian full-time equivalent employment ..................... ................... ...................
168
Reimbursable:
2001 Civilian full-time equivalent employment ..................... ................... ................... ...................

01.92

Jkt 206762

13
3
1
2
2
7
1

Identification code 20–1008–2–1–803

05.99

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

2007 est.

Personnel Summary

12:12 Jan 26, 2006

2006 est.

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

99.9

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

VerDate Aug 31 2005

2005 actual

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

Identification code 20–1008–2–1–803

01.00

Program and Financing (in millions of dollars)
2005 actual

Object Classification (in millions of dollars)

Identification code 20–5737–0–2–806

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 2007 appropriation 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.

Identification code 20–1008–2–1–803

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.

2007 est.

(Legislative proposal, not subject to PAYGO)

cprice-sewell on PROD1PC66 with BUDGET PAG

22.00
23.95

36
40
28
1 ................... ...................

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 facilities ..................
Operation and maintenance of equipment ...............
Supplies and materials .............................................
Equipment .................................................................

25.1
25.2
25.3

2007 est.

Object Classification (in millions of dollars)

11.9
12.1
21.0
23.1
23.3

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

EXPENSES—Continued

ers 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.

11.1
11.5

10.00

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

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

Sfmt 3643

E:\BUDGET\TRE.XXX

TRE

BUREAU OF ENGRAVING AND PRINTING
Federal Funds

DEPARTMENT OF THE TREASURY
Program and Financing (in millions of dollars)
2005 actual

Identification code 20–5737–0–2–806

2006 est.

2007 est.

00.01

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

421

372

362

10.00

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

421

372

362

22.00
23.95

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

421
¥421

372
¥372

362
¥362

421

372

Federal Funds
Intragovernmental funds:

421
¥421

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

421

372

362

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

421
421

372
372

362
362

372
¥372

BUREAU

362
¥362

ENGRAVING

AND

PRINTING FUND

Program and Financing (in millions of dollars)

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

Enacted/requested:
2005 actual
Budget Authority .....................................................................
421
Outlays ....................................................................................
421
Legislative proposal, subject to PAYGO:
Budget Authority ..................................................................... ....................
Outlays .................................................................................... ....................
Total:
Budget Authority .....................................................................
Outlays ....................................................................................

2006 est.

421
421

FOR

2005 actual

Identification code 20–4502–0–4–803

2006 est.

2007 est.

09.01
09.02
09.03
09.11
09.12

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

10.00

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

492

506

556

21.40
22.00

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

95
516

119
506

119
556

23.90
23.95

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

611
¥492

625
¥506

675
¥556

24.40

Unobligated balance carried forward, end of year

119

517

506

556

442
440
500
17 ................... ...................
10
6
6
3
50
35
20
10
15

2007 est.

372
372

362
362

69
69

95
95

441
441

457
457

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

362

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

89.00
90.00

on rum coming into the United States from Puerto Rico or
the Virgin Islands. These excise tax collections less estimated
refunds, drawbacks and certain administrative expenses are
transferred (covered over) to Puerto Rico and the Virgin Islands under a permanent provision at the lesser of a rate
of $10.50 per proof gallon or the current rate of tax imposed
on a proof gallon. The Budget proposes to extend a temporary
cover-over rate of $13.25 a proof gallon through December
31, 2007.

BUREAU OF ENGRAVING AND PRINTING

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

73.10
73.20

937

PUERTO RICO

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

¥1 ................... ...................
516

506

556

74
492
¥504

63
506
¥506

63
556
¥556

(Legislative proposal, subject to PAYGO)
Program and Financing (in millions of dollars)
2005 actual

Identification code 20–5737–4–2–806

00.01
10.00

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

69
69

2007 est.

95
¥95

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

69
¥69

95
¥95

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

69
69

95
95

Excise taxes are 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 and
VerDate Aug 31 2005

12:12 Jan 26, 2006

Jkt 206762

PO 00000

Frm 00023

74.40

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

86.90

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

504

506

556

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

69
¥69

89.00
90.00

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

73.10
73.20
cprice-sewell on PROD1PC66 with BUDGET PAG

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

2006 est.

72.40
73.10
73.20
74.00

Fmt 3616

¥1 ................... ...................
¥516
¥506
¥556

88.90

¥517

88.95

89.00
90.00

¥506

¥556

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

The Bureau of Engraving and Printing (BEP) designs, manufactures, and supplies Federal Reserve notes 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.
Sfmt 3616

E:\BUDGET\TRE.XXX

TRE

938

BUREAU OF ENGRAVING AND PRINTING—Continued
Federal Funds—Continued

THE BUDGET FOR FISCAL YEAR 2007

Intragovernmental funds—Continued
BUREAU

ENGRAVING

AND

PRINTING FUND—Continued

In 2007, BEP plans to introduce the new design of the
$100 note as part of its ambitious multi-year initiative to
redesign and enhance the security of United States currency.
The redesign of the $100 note follows the introduction of
the redesigned $10 note in 2006.
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 2006 and 2007
are estimated to be 8.2 and 9.0 billion respectively. During
2005, the Bureau delivered 8.5 billion Federal Reserve
notes.
Stamps.—Per prior agreement, 2005 marked the final
year of stamp production at the Bureau. In 2005, the Bureau delivered 5.0 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 and
is reimbursed by the respective agencies.
The operations of the Bureau are currently financed by
means of a revolving fund established in accordance with
the provisions of Public Law 656, August 4, 1950 (31 U.S.C.
181), which requires the Bureau to be reimbursed by customer agencies for all costs of manufacturing products and
services performed. The Bureau is also authorized to assess
amounts to acquire capital equipment and provide for working
capital needs. Bureau operations during 2005 resulted in a
decrease to retained earnings of $19 million.
Balance Sheet (in millions of dollars)
2004 actual

cprice-sewell on PROD1PC66 with BUDGET PAG

Identification code 20–4502–0–4–803

2005 actual

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

183
47
3
3
13
4
66
150
23

179
43
2
3
13
1
71
134
60

182
46
2
3
14
1
70
188
50

99.9

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

492

506

556

Personnel Summary
2005 actual

Identification code 20–4502–0–4–803

Reimbursable:
2001 Civilian full-time equivalent employment .....................

2,282

2006 est.

2,300

2007 est.

2,300

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
ø2006¿ 2007 under such section 5136 for circulating coinage and
protective service capital investments of the United States Mint shall
not exceed ø$26,768,000¿ $30,200,000. (Department of the Treasury
Appropriations Act, 2006.)
Program and Financing (in millions of dollars)
2005 actual

Identification code 20–4159–0–3–803

2006 est.

2007 est.

09.06
09.07
09.08

Obligations by program activity:
Total Operating ..............................................................
Circulating and Protection Capital ................................
Numismatic Capital .......................................................

969
14
6

1,886
19
14

1,930
20
12

10.00

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

989

1,919

1,962

21.40
22.00
22.40

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
3

42
4

169
103
261
17

183
75
249
17

23.90
23.95

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

1,051
¥989

1,981
¥1,919

2,024
¥1,962

24.40

Unobligated balance carried forward, end of year

1999

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

598

570

20
68

14
68

1,037

1,919

1,962

2999

119

110

32
447

32
428

3999

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

479

460

4999

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

598

570

68.90

72.40
73.10
73.20
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 .............................

87.00

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

Note: Consistent with Government-wide practice, information for 2004 and 2005 was not required to be collected.

Object Classification (in millions of dollars)
2005 actual

Identification code 20–4502–0–4–803

11.1
11.3
11.5

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

VerDate Aug 31 2005

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2
13
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2006 est.

2007 est.

167
1
11

170
1
11

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

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TRE

55
62
62
1,041
1,919
1,962
¥45 ................... ...................

4 ................... ...................
1,041

1,919

1,962

267
989
¥1,035

217
1,919
¥1,919

217
1,962
¥1,962

¥4 ................... ...................
217

217

56
1,919
1,962
979 ................... ...................
1,035

1,919

1,962

BUREAU OF THE PUBLIC DEBT
Federal Funds

DEPARTMENT OF THE TREASURY
Offsets:
Against gross budget authority and outlays:
Offsetting collections (cash) from:
88.00
Federal sources .....................................................
88.40
Total Operating .....................................................
88.45
Offsetting governmental collections (from nonFederal sources) ...............................................

¥6 ................... ...................
¥1,016
¥1,919
¥1,962

88.90

¥1,037

88.95

89.00
90.00

¥15 ................... ...................
¥1,919

¥1,962

¥4 ................... ...................

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)
2004 actual

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Identification code 20–4159–0–3–803

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 Mint
submits annual audited business-type financial statements to
the Secretary of the Treasury and to Congress in support
of the operations of the revolving fund.
In 2007, the Mint will continue development of its Retail
Sales System. This system supports the Mint’s core mission
and the President’s E-Government initiative by providing an
integrated mail order and cataloging system that allows customers to order products directly from the Mint in an easy
and secure manner.
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 includes 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
2005, the Mint transferred $775 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 2007, this activity will
manufacture 12.6 billion coins for sale to the Federal Reserve
System.
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 2007, 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 are issued in the order
of each state’s admission to the Union. The Mint is producing
five different state quarter designs each year resulting in
a 10-year program. In 2007, the Mint will manufacture 3.1
billion quarters for sale to the public and the Federal Reserve
VerDate Aug 31 2005

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939

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

2005 actual

323

279

11
7

15
6

294
296
5

328
273
.......................

Total assets ...............................................................
LIABILITIES:
2101 Federal liabilities: Accounts payable .............................
Non-Federal liabilities:
2201
Accounts payable ......................................................
2207
Other ..........................................................................

936

901

176

129

30
72

31
72

2999

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

278

232

658

669

3999

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

658

669

4999

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

936

901

Object Classification (in millions of dollars)
2005 actual

Identification code 20–4159–0–3–803

2006 est.

2007 est.

11.1
11.3
11.5

122
121
115
1 ................... ...................
11
6
5

11.9
12.1
21.0
22.0
23.1
23.2
23.3
24.0
25.2
26.0
31.0
32.0

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

134
127
120
34
39
37
2
3
3
20
24
27
1 ................... ...................
18
19
20
13
14
15
2
2
3
67
102
111
679
1,556
1,594
14
24
19
5
9
13

99.0

Reimbursable obligations .....................................

989

1,919

1,962

99.9

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

989

1,919

1,962

Personnel Summary
2005 actual

Identification code 20–4159–0–3–803

2001

Reimbursable:
Civilian full-time equivalent employment .....................

2,015

2006 est.

2,003

2007 est.

1,902

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$179,923,000¿ $180,789,000, of which not to exSfmt 3616

E:\BUDGET\TRE.XXX

TRE

940

BUREAU OF THE PUBLIC DEBT—Continued
Federal Funds—Continued

THE BUDGET FOR FISCAL YEAR 2007

General and special funds—Continued
ADMINISTERING

THE

89.00
90.00

PUBLIC DEBT—Continued

ceed $2,500 shall be available for official reception and representation
expenses, and of which not to exceed $2,000,000 shall remain available until øexpended¿ September 30, 2009 for systems modernization:
Provided, That the sum appropriated herein from the general fund
for fiscal year ø2006¿ 2007 shall be reduced by not more than
$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 ø2006¿ 2007 appropriation from the general fund estimated at ø$176,923,000¿ $177,789,000. In addition, $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. (Department of the Treasury Appropriations Act, 2006.)
Program and Financing (in millions of dollars)
2005 actual

Identification code 20–0560–0–1–803

00.01
00.02
00.03
00.04
00.05
09.01
09.02
09.03

Obligations by program activity:
Wholesale Securities Services ........................................
14
Government Agency Investment Services ......................
14
Retail Securities Services ..............................................
142
Summary Debt Accounting ............................................
5
Reimbursements to Federal Reserve Banks ..................
128
Wholesale Securities Services ........................................ ...................
Government Agency Investment Services ......................
3
Retail Securities Services ..............................................
7

2006 est.

2007 est.

12
13
147
6
103
1
4
15

12
13
148
6
122
1
4
15
321

10.00

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

313

301

21.40
22.00

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

5
317

6 ...................
295
321

23.90
23.95
23.98

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

322
301
321
¥313
¥301
¥321
¥3 ................... ...................

24.40

Unobligated balance carried forward, end of year

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

New budget authority (gross), detail:
Discretionary:
40.00
Appropriation .............................................................
177
177
178
40.33
Appropriation permanently reduced (P.L. 109–148) ...................
¥2 ...................
40.35
Appropriation permanently reduced ..........................
¥1 ................... ...................
43.00
60.00
68.00
68.00

Appropriation (total discretionary) ........................
Mandatory:
Appropriation .............................................................
Spending authority from offsetting collections:
Discretionary:
Offsetting collections (cash) ................................
Offsetting collections (user fees) .........................

176

175

178

131

100

123

7
3

17
3

68.90

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

70.00

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

317

295

321

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

cprice-sewell on PROD1PC66 with BUDGET PAG

98
69
62
313
301
321
¥344
¥308
¥315
2 ................... ...................

74.40

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

86.90
86.93
86.97
86.98

167
15
90
72

174
19
75
40

177
21
92
25

87.00

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

344

308

315

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

VerDate Aug 31 2005

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¥3

¥17
¥3

¥10

¥20

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275
288

301
295

The Bureau of Public Debt (BPD) borrows the money needed to operate the Federal Government and accounts for the
resulting public debt. In 2007, BPD will continue its effort
to support the President’s Management Agenda goal of providing accurate and timely financial information on the Federal Debt by moving from monthly public debt financial statements in 2006, to daily statements in 2007.
This appropriation provides funds for the conduct of all
public debt operations, which is comprised of four main activities.
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 Federal, State and local 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 18 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
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 Public Debt’s summary level accounts represent the
control totals for dozens of subordinate securities systems.
Object Classification (in millions of dollars)
2005 actual

Identification code 20–0560–0–1–803

307
334

11.1
11.5

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

11.9
12.1
13.0
21.0
23.1
23.3

25.7
26.0
31.0

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

99.0
99.0
99.5

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

24.0
25.2
25.3

Sfmt 3643

E:\BUDGET\TRE.XXX

TRE

68
5

2006 est.

83
4

2007 est.

85
5

73
87
90
19
22
23
1 ................... ...................
1
1
1
7
6
7
15
1
24

17
2
24

17
2
25

147
4
3
6

112
2
3
5

128
2
3
3

301
281
301
10
20
20
2 ................... ...................

INTERNAL REVENUE SERVICE
Federal Funds

DEPARTMENT OF THE TREASURY
99.9

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

313

301

321

Personnel Summary
2005 actual

Identification code 20–0560–0–1–803

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

2006 est.

2007 est.

1,206

1,390

PAYMENT

GOVERNMENT LOSSES

SHIPMENT

Program and Financing (in millions of dollars)
2005 actual

Identification code 20–1710–0–1–803

2006 est.

2007 est.

00.01

Obligations by program activity:
Government losses in shipment ....................................

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

10.00

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

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

21.40
22.00
22.10

Budgetary resources available for obligation:
Unobligated balance carried forward, start of year ...................
1
1
New budget authority (gross) ........................................
4
2 ...................
Resources available from recoveries of prior year obligations .......................................................................
3 ................... ...................

23.90
23.95

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

7
¥6

3
1
¥2 ...................

24.40

Unobligated balance carried forward, end of year

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

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

73.10
73.20
73.45

Change in obligated balances:
Total new obligations ....................................................
Total outlays (gross) ......................................................
Recoveries of prior year obligations ..............................

86.97

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

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

89.00
90.00

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

4
3

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

6
2 ...................
¥3
¥2 ...................
¥3 ................... ...................

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 800 claims are paid annually.
f

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INTERNAL REVENUE SERVICE
The mission of the Internal Revenue Service (IRS) is to
provide America’s taxpayers top quality service by helping
them understand and meet their tax responsibilities and by
applying the tax law with integrity and fairness to all. To
fulfill IRS’ mission and support the goals of its strategic plan
demands a 21st Century agency with the capabilities to effectively and efficiently collect the taxes owed while minimizing
the burden to taxpayers.
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 effecVerDate Aug 31 2005

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941

tively and efficiently meet service and enforcement strategic
goals.
Tax Enforcement: The IRS continues its emphasis on tax
enforcement, increasing collections of delinquent tax debt
from $34 billion in 2001 to $47 billion in 2005, an increase
of 38-percent. The Budget maintains the enforcement funding
increase provided in 2006 to continue this success. As in
2006, the Administration proposes to provide enforcement increases as a Budget Enforcement Act program integrity cap
adjustment (see chapter 15, Budget Reform Proposals in the
Analytical Perspectives volume of the 2007 Budget). In total,
tax enforcement funding is proposed to increase by two percent over the 2006 enacted level.
The IRS will continue efforts to improve its enforcement
efficiency through streamlining and centralizing work processes, improving workload selection techniques, increasing
managerial involvement in casework, and implementing initiatives to reduce cycle time by refining case selection criteria.
IRS will enhance coverage of high-risk compliance areas, as
well as address the tax gap associated with small business
and self-employed taxpayers. Enforcement efforts will focus
on critical reporting, filing and payment compliance programs,
and will highlight abusive tax avoidance transactions and
high income individual examinations involving pass-through
entities (e.g. partnerships, trusts). IRS will continue to improve its tax collection functions and implement the private
collection agent authority provided in 2004.
Taxpayer Service: Assisting the public to understand their
tax reporting and payment obligations is a cornerstone of
taxpayer compliance. In 2007, the IRS will continue focusing
efforts on providing taxpayer service through more efficient
automated methods. This approach is consistent with the recommendations of the 2005 PART analysis of this program.
Thanks to investments in technology, taxpayers can now access a vast amount of information on the IRS website
(www.irs.gov), including frequently asked tax law questions
and tax publications. For example, in 2005 22 million taxpayers checked on their refund status using IRS’ internet
based ‘‘Where’s My Refund?’’ tool. They also can use automated features found at 1–800–829–1040. In addition, efforts
to increase electronic filing will continue, with new forms
and schedules added to the business electronic portfolio,
leveraging partner organizations such as state taxing authorities, and increasing use of volunteers to better serve taxpayer
needs.
Budget Structure: The 2007 Budget for the IRS is presented
in the traditional appropriations structure as requested by
the appropriations committees. However, IRS spending by
program is not readily transparent in this structure. For example, costs for IRS tax examinations and most other programs reside in all three primary operating accounts. For
examination, costs like rent are in Processing, Assistance and
Management, salaries and benefits are in Tax Law Enforcement, and telecommunications and technology costs are in
Information Systems. The Administration will work with Congress to develop a new appropriations and budget activity
structure that shows the full costs of each program within
a single budget activity.
f

Federal Funds
General and special fund:
PROCESSING, ASSISTANCE,
ø(INCLUDING

AND

MANAGEMENT

RESCISSION OF FUNDS)¿

For 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,
ø$4,136,578,000¿
$4,045,122,000, of which up to $4,100,000 shall be for the Tax CounSfmt 3616

E:\BUDGET\TRE.XXX

TRE

942

INTERNAL REVENUE SERVICE—Continued
Federal Funds—Continued

THE BUDGET FOR FISCAL YEAR 2007

General and special fund—Continued
PROCESSING, ASSISTANCE,
ø(INCLUDING

AND

MANAGEMENT—Continued

RESCISSION OF FUNDS)¿—Continued

seling for the Elderly Program, of which $8,000,000 shall be available
for low-income taxpayer clinic grants, øof which $1,500,000 shall be
for the Internal Revenue Service Oversight Board;¿ and of which
not to exceed $25,000 shall be for official reception and representation
expensesø: Provided, That of unobligated amounts available under
this heading from previous appropriations Acts, $20,000,000 shall
be rescinded¿. (Department of the Treasury Appropriations Act, 2006.)

73.10
73.20
73.40

Total new obligations ....................................................
Total outlays (gross) ......................................................
Adjustments in expired accounts (net) .........................

74.40

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

86.90
86.93
86.97

4,065
4,187
4,261
¥3,995
¥4,161
¥4,264
¥22 ................... ...................
479

505

502

Outlays (gross), detail:
Outlays from new discretionary authority .....................
3,716
Outlays from discretionary balances .............................
279
Outlays from new mandatory authority ......................... ...................

3,687
444
30

3,669
450
145

87.00

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

3,995

4,161

4,264

¥24
¥22

¥38
¥24

¥44
¥27

Balance, start of year ....................................................

Balance, start of year ....................................................
Receipts:
02.20 New installment agreements, IRS miscellaneous retained fees ................................................................
02.21 Restructured installment agreements, IRS miscellaneous retained fees ...................................................
02.22 General user fees, IRS miscellaneous retained fees
02.60 Enrolled agent fee increase, IRS miscellaneous retained fees ................................................................

88.90

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

¥46

¥62

¥71

144

13
6

10
22

27
55

89.00
90.00

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

4,049
3,949

4,105
4,099

4,190
4,193

02.99

100

235

Total: Balances and collections ....................................
137
118
Appropriations:
05.00 Processing, assistance and management ..................... ...................
¥30
05.01 Tax law enforcement ......................................................
¥6 ...................
05.02 Information systems ......................................................
¥113
¥70

253

Special and Trust Fund Receipts (in millions of dollars)
2005 actual

Identification code 20–0912–0–1–803

01.00
01.99

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

2006 est.

2007 est.

04.00

¥145
¥2
¥87

05.99

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

¥119

¥100

¥234

07.99

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

This appropriation provides for all functions related to processing of tax returns. This includes providing services to the
taxpayer before a return is filed, electronic filing, accounting
for tax revenues, issuing refunds and tax notices, with concentrated efforts to ensure accurate and timely processing
of tax returns, related documents and payments. In addition,
this appropriation provides direct support resources for management to provide leadership and direction to IRS personnel
and administrative services including facilities and procurement services.
Object Classification (in millions of dollars)

Program and Financing (in millions of dollars)
2005 actual

Identification code 20–0912–0–1–803
2005 actual

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Identification code 20–0912–0–1–803

2006 est.

00.01
00.02
00.03
00.04

Obligations by program activity:
Pre-filing taxpayer assistance and education ..............
Filing and account services ..........................................
Shared Service support ..................................................
General management and administration ....................

546
1,674
1,244
555

331
1,708
1,484
602

335
1,759
1,504
592

01.00
09.01

Subtotal, direct programs .........................................
Reimbursable program ..................................................

4,019
46

4,125
62

4,190
71

10.00

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

4,065

4,187

4,261

21.40
22.00
22.30

11
4,095

12
4,167

12
4,261

23.90
23.95
23.98

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

24.40

Unobligated balance carried forward, end of year

40.00
40.33
40.35
40.36
41.00
43.00
60.20
68.00
70.00

20 ...................

4,122
4,199
4,273
¥4,065
¥4,187
¥4,261
¥45 ................... ...................
12

New budget authority (gross), detail:
Discretionary:
Appropriation .............................................................
4,090
4,136
4,045
Appropriation permanently reduced (P.L. 109–148) ...................
¥41 ...................
Appropriation permanently reduced ..........................
¥33 ................... ...................
Unobligated balance permanently reduced .............. ...................
¥20 ...................
Transferred to other accounts ...................................
¥8 ................... ...................
Appropriation (total discretionary) ........................
4,049
Mandatory:
Appropriation (special fund) ..................................... ...................
Discretionary:
Spending authority from offsetting collections: Offsetting collections (cash) .....................................
46

4,075

4,045

145

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

4,095

4,167

4,261

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

431

479

505

Frm 00028

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2006 est.

2007 est.

11.1
11.3
11.5

11.9
12.1
13.0
21.0
22.0
23.1
23.3

1,557
319
88

1,597
330
86

1,567
438
88

Total personnel compensation .........................
1,964
2,013
2,093
Civilian personnel benefits .......................................
582
610
594
Benefits for former personnel ...................................
46
36
40
Travel and transportation of persons .......................
48
49
49
Transportation of things ...........................................
24
22
22
Rental payments to GSA ...........................................
620
681
694
Communications, utilities, and miscellaneous
charges .................................................................
163
158
157
Printing and reproduction .........................................
67
64
64
Advisory and assistance services .............................
53
34
24
Other services ............................................................
79
144
148
Other purchases of goods and services from Government accounts .................................................
109
56
56
Operation and maintenance of facilities ..................
129
185
186
Medical care ..............................................................
11
10
10
Subsistence and support of persons ........................ ...................
1
1
Supplies and materials .............................................
16
25
25
Equipment .................................................................
64
24
14
Land and structures ..................................................
30 ................... ...................
Grants, subsidies, and contributions ........................
12
12
12
Insurance claims and indemnities ...........................
1
1
1

24.0
25.1
25.2
25.3
25.4
25.6
25.8
26.0
31.0
32.0
41.0
42.0
99.0
99.0
99.5

99.9

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

4,018
4,125
4,190
46
62
71
1 ................... ...................
4,065

4,187

4,261

Personnel Summary
2005 actual

Identification code 20–0912–0–1–803

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

Sfmt 3643

E:\BUDGET\TRE.XXX

TRE

2006 est.

2007 est.

38,710

38,308

35,949

569

934

1,040

INTERNAL REVENUE SERVICE—Continued
Federal Funds—Continued

DEPARTMENT OF THE TREASURY
TAX LAW ENFORCEMENT
(INCLUDING TRANSFER OF FUNDS)

For 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
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,
ø$4,725,756,000¿
$4,762,327,000, of which not to exceed $1,000,000 shall remain available until September 30, ø2008¿ 2009, for research; and of which
$55,584,000 shall be for the Interagency Crime and Drug Enforcement programø: 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 Interagency
Crime and Drug Enforcement Program: Provided further, 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¿. (Department of the Treasury Appropriations Act, 2006.)
Program and Financing (in millions of dollars)
2005 actual

Identification code 20–0913–0–1–999

2006 est.

2007 est.

00.01
00.02
00.03

Obligations by program activity:
Compliance services ......................................................
Research and statistics of income ...............................
Earned income tax credit compliance ...........................

4,119
92
164

4,415
97
167

4,503
98
168

01.00
09.01

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

4,375
105

4,679
87

4,769
100

10.00

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

4,481

4,766

4,869

21.40
22.00
22.30

2
4,475

1
4,766

1
4,868

23.90
23.95
23.98

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

24.40

Unobligated balance carried forward, end of year

cprice-sewell on PROD1PC66 with BUDGET PAG

60.20
62.00
62.50

4,489
4,767
4,869
¥4,481
¥4,766
¥4,869
¥7 ................... ...................
1

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

68.00
68.10
68.90
70.00

Appropriation (total discretionary) ........................
4,364
4,679
Mandatory:
Appropriation (special fund) .....................................
6 ...................
Transferred from other accounts .............................. ................... ...................
Appropriation (total mandatory) ...........................
Spending authority from offsetting collections:
Discretionary:
Offsetting collections (cash) ................................
Change in uncollected customer payments from
Federal sources (unexpired) .............................

6 ...................
89

4,762
2
4
6
100

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

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

105

100

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

4,475

4,766

4,868

VerDate Aug 31 2005

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Jkt 206762

74.40

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

86.90
86.93
86.97

87.00

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

PO 00000

Frm 00029

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247
304
322
4,481
4,766
4,869
¥4,422
¥4,748
¥4,860
¥5 ................... ...................
¥16 ................... ...................
19 ................... ...................
304

322

331

4,176
4,480
240
268
6 ...................

4,570
286
4

4,422

4,860

4,748

¥107
¥87
¥100
¥1 ................... ...................

88.90

¥108

88.95
88.96

89.00
90.00

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

¥87

¥100

¥16 ................... ...................
19 ................... ...................

4,370
4,314

4,679
4,661

4,768
4,760

This appropriation funds activities related to the equitable
application and enforcement of the tax laws. Compliance Services funds services to taxpayers, after returns are filed, to
identify and correct possible errors. This includes underpayment or overpayment, document matching, examinations
of returns, field examinations, and enforcement of criminal
statutes related to other financial, interagency crime and drug
enforcement programs. In addition, this appropriation funds
Research and Statistics of Income, which includes tax data
and market-based research to identify compliance issues, and
the Earned Income Tax Credit program, which continues to
provide EITC-eligible taxpayer services, outreach, support and
research to reduce erroneous filings.
Object Classification (in millions of dollars)

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

New budget authority (gross), detail:
Discretionary:
40.00
Appropriation .............................................................
4,399
4,726
4,762
40.33
Appropriation permanently reduced (P.L. 109–148) ...................
¥47 ...................
40.35
Appropriation permanently reduced ..........................
¥35 ................... ...................
41.00
Transferred to other accounts ...................................
¥1 ................... ...................
42.00
Transferred from other accounts ..............................
1 ................... ...................
43.00

943

2005 actual

Identification code 20–0913–0–1–999

11.1
11.3
11.5
11.8

2006 est.

2007 est.

2,959
96
119
16

3,178
100
140
17

3,212
103
141
17

3,190
818
36
113
3

3,435
868
5
144
4

3,473
886
27
147
4

48
3
24
61

46
2
22
90

46
2
24
97

25.4
25.5
25.7
25.8
26.0
31.0
42.0
91.0

Total personnel compensation .........................
Civilian personnel benefits .......................................
Benefits for former personnel ...................................
Travel and transportation of persons .......................
Transportation of things ...........................................
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 .......................
Operation and maintenance of equipment ...............
Subsistence and support of persons ........................
Supplies and materials .............................................
Equipment .................................................................
Insurance claims and indemnities ...........................
Unvouchered ..............................................................

99.0

Direct obligations ..................................................

4,375

11.9
12.1
13.0
21.0
22.0
23.3
24.0
25.1
25.2
25.3

Sfmt 3643

E:\BUDGET\TRE.XXX

TRE

39
15
15
1 ................... ...................
6
5
5
2
7
7
2
3
3
17
21
21
8
7
7
1
1
1
3
4
4
4,679

4,769

944

INTERNAL REVENUE SERVICE—Continued
Federal Funds—Continued

THE BUDGET FOR FISCAL YEAR 2007

General and special fund—Continued

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 2007 request reflects savings from further efficiencies in administering this credit.

TAX LAW ENFORCEMENT—Continued
(INCLUDING TRANSFER OF FUNDS)—Continued

Object Classification (in millions of dollars)—Continued
2005 actual

Identification code 20–0913–0–1–999

99.0
99.5

Reimbursable obligations ..............................................
Below reporting threshold ..............................................

99.9

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

2006 est.

105
87
100
1 ................... ...................
4,481

4,766

4,869

Personnel Summary
2005 actual

Identification code 20–0913–0–1–999

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

Object Classification (in millions of dollars)

2007 est.

2006 est.

2005 actual

Identification code 20–0928–0–1–803

2006 est.

2007 est.

11.1
25.2

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

1
17

2
18

2
12

99.0
99.5

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

18
1

20
1

14
1

99.9

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

2007 est.

48,544

49,721

49,675

443

376

418

Personnel Summary
2005 actual

Identification code 20–0928–0–1–803
f

Direct:
1001 Civilian full-time equivalent employment .....................

2006 est.

2007 est.

HEALTH INSURANCE TAX CREDIT ADMINISTRATION
ø(INCLUDING

RESCISSION OF FUNDS)¿

For expenses necessary to implement the health insurance tax credit included in the Trade Act of 2002 (Public Law 107–210),
ø$20,210,000: Provided, That of unobligated amounts available under
this heading from previous appropriations acts, $9,000,000 shall be
rescinded¿ $14,846,000. (Department of the Treasury Appropriations
Act, 2006.)
Program and Financing (in millions of dollars)
2005 actual

Identification code 20–0928–0–1–803

2007 est.

00.01

Obligations by program activity:
Health Coverage Tax Credit ...........................................

10.00

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

21.40
22.00
22.30

Budgetary resources available for obligation:
Unobligated balance carried forward, start of year
5
New budget authority (gross) ........................................
35
Expired unobligated balance transfer to unexpired account .......................................................................... ...................

1 ...................
11
15
9 ...................

For necessary expenses of the Internal Revenue Service for information systems and telecommunications support, including developmental information systems and operational information systems; the
hire of passenger motor vehicles (31 U.S.C. 1343(b)); and services
as authorized by 5 U.S.C. 3109, at such rates as may be determined
by the Commissioner, ø$1,598,967,000¿ $1,602,232,000, of which
$75,000,000 shall remain available until September 30, ø2007¿ 2008.
(Department of the Treasury Appropriations Act, 2006.)
Program and Financing (in millions of dollars)

42
1,627

49
1,604

49
1,640

01.00
09.01

Subtotal, direct programs .........................................
Reimbursable program ..................................................

1,669
5

1,653
10

1,689
11

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

1,674

1,663

1,700

9
1,704

39
1,663

39
1,700

10.00

24.40

Unobligated balance carried forward, end of year

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

21.40
22.00
22.10

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

72.40
73.10
73.20

21
19
¥23

17
21
¥25

13
15
¥14

74.40

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

86.90
86.93

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

2
21

8
17

11
3

87.00

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

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 ..........................................................................
23.90
23.95
23.98

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

24.40

Unobligated balance carried forward, end of year

60.20
35
23

11
25

15
14

This appropriation provides operating funding to administer
the advance payment feature of the Trade Adjustment Assistance health insurance tax credit program to assist dislocated
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1 ................... ...................
3 ................... ...................
1,717
1,702
1,739
¥1,674
¥1,663
¥1,700
¥4 ................... ...................
39

New budget authority (gross), detail:
Discretionary:
40.00
Appropriation .............................................................
1,590
1,599
1,602
40.33
Appropriation permanently reduced (P.L. 109–148) ...................
¥16 ...................
40.35
Appropriation permanently reduced ..........................
¥13 ................... ...................
42.00
Transferred from other accounts ..............................
8 ................... ...................
43.00

2007 est.

Obligations by program activity:
Information systems improvement programs ................
Information services ......................................................

40
21
15
¥19
¥21
¥15
¥20 ................... ...................

43.00

2006 est.

00.01
00.02

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

20
15
¥9 ...................

2005 actual

Identification code 20–0919–0–1–803

23.90
23.95
23.98

New budget authority (gross), detail:
Discretionary:
40.00
Appropriation .............................................................
35
40.36
Unobligated balance permanently reduced .............. ...................

cprice-sewell on PROD1PC66 with BUDGET PAG

2006 est.

INFORMATION SYSTEMS

68.00
68.10

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) .............................

68.90

Sfmt 3643

Spending authority from offsetting collections
(total discretionary) .....................................
E:\BUDGET\TRE.XXX

TRE

1,585

1,583

1,602

113

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

INTERNAL REVENUE SERVICE—Continued
Federal Funds—Continued

DEPARTMENT OF THE TREASURY
70.00

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

72.40
73.10
73.20
73.40
73.45
74.00

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) ............................................

74.40

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

1,704

1,663

1,700

532

523

87.00

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

1,492

1,672

1,693

¥4
¥1

¥8
¥2

¥9
¥2

88.90

¥5

¥10

¥11

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

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

1,698
1,486

1,653
1,662

1,689
1,682

This appropriation provides for Servicewide Information
Systems (IS) operations, maintenance, and investments to enhance or develop applications for IRS’ business programs in
support of tax administration. This appropriation includes information technology (IT) staffing, telecommunications, hardware and software, and IT contractual services. In addition,
this appropriation covers the modification and enhancement
of existing systems or processes, providing changes in systemic functionality, and establishing bridges between current
production systems and the new modernization architecture
being developed.
Object Classification (in millions of dollars)
2005 actual

Identification code 20–0919–0–1–803

11.1
11.3
11.5
11.9
12.1
13.0
21.0
23.3

cprice-sewell on PROD1PC66 with BUDGET PAG

24.0
25.1
25.2
25.3
25.4
25.5
25.7
26.0
31.0

2006 est.

575
4
21

574
4
21

Total personnel compensation .........................
560
Civilian personnel benefits .......................................
127
Benefits for former personnel ...................................
7
Travel and transportation of persons .......................
15
Communications, utilities, and miscellaneous
charges .................................................................
161
Printing and reproduction ......................................... ...................
Advisory and assistance services .............................
110
Other services ............................................................
288
Other purchases of goods and services from Government accounts .................................................
18
Operation and maintenance of facilities .................. ...................
Research and development contracts ....................... ...................
Operation and maintenance of equipment ...............
73
Supplies and materials .............................................
15
Equipment .................................................................
294

600
139
6
17

599
139
6
17

164
1
86
270

172
1
85
270

13
4
2
88
18
245

13
4
2
88
18
274

99.0
99.0
99.5

1,668
5
1

1,653
9
1

1,688
11
1

99.9

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

1,674

1,663

1,700

Frm 00031

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12:12 Jan 26, 2006

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7,015

7,340

7,351

PO 00000

For necessary expenses of the Internal Revenue Service,
ø$199,000,000¿ $167,310,000, to remain available until September
30, ø2008¿ 2009, 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; (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. (Department of the Treasury Appropriations Act, 2006.)
Program and Financing (in millions of dollars)
2005 actual

Identification code 20–0921–0–1–803

2006 est.

2007 est.

00.01

Obligations by program activity:
Business Systems Modernization ...................................

317

232

185

10.00

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

317

232

185

21.40
22.00
22.10

230
203

115
197

80
167

23.90
23.95
23.98

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

24.40

Unobligated balance carried forward, end of year

2 ................... ...................
435
312
247
¥317
¥232
¥185
¥3 ................... ...................
115

2007 est.

537
5
18

VerDate Aug 31 2005

2007 est.

BUSINESS SYSTEMS MODERNIZATION

530

1,291
318
70
14

89.00
90.00

2006 est.

1,275
318
56
23

88.95

2005 actual

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

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

Outlays (gross), detail:
86.90 Outlays from new discretionary authority .....................
1,082
86.93 Outlays from discretionary balances .............................
297
86.97 Outlays from new mandatory authority .........................
113
86.98 Outlays from mandatory balances ................................ ...................

Personnel Summary
Identification code 20–0919–0–1–803

358
532
523
1,674
1,663
1,700
¥1,492
¥1,672
¥1,693
¥6 ................... ...................
¥1 ................... ...................

945

New budget authority (gross), detail:
Discretionary:
40.00
Appropriation .............................................................
205
199
167
40.33
Appropriation permanently reduced (P.L. 109–148) ...................
¥2 ...................
40.35
Appropriation permanently reduced ..........................
¥2 ................... ...................
43.00

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

203

197

167

72.40
73.10
73.20
73.45

74.40

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

172

219

225

86.90
86.93

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

78
168

59
126

50
129

87.00

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

246

185

179

89.00
90.00

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

203
246

197
185

167
179

103
172
219
317
232
185
¥246
¥185
¥179
¥2 ................... ...................

This appropriation provides for revamping business practices and acquiring new technology. In 2007, IRS’ business
Sfmt 3616

E:\BUDGET\TRE.XXX

TRE

946

INTERNAL REVENUE SERVICE—Continued
Federal Funds—Continued

THE BUDGET FOR FISCAL YEAR 2007

General and special fund—Continued
BUSINESS SYSTEMS MODERNIZATION—Continued

systems modernization efforts will continue to focus on the
three key tax administration systems that provide additional
benefits to taxpayers and IRS employees: the Customer Account Data Engine (CADE) project; Modernized e-File; and
Filing and Payment Compliance. Expansion of CADE will
allow IRS to process 33 million returns on modernized systems. Modernized e-File will provide electronic filing for additional taxpayers in the business community, adding capabilities for joint filing of federal and state returns electronically,
reducing taxpayer burden and simplifying tax filing for this
important sector. Filing and Payment Compliance will complete the full deployment of inventory management capabilities, increasing production capacity to treat and resolve delinquent taxpayer case backlogs.
Object Classification (in millions of dollars)
2005 actual

Identification code 20–0921–0–1–803

2006 est.

2007 est.

25.2
25.7
31.0

Other services ................................................................
Operation and maintenance of equipment ...................
Equipment ......................................................................

277
13
27

202
7
23

158
7
20

99.9

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

317

232

185

2005 actual

2006 est.

Program and Financing (in millions of dollars)
2005 actual

34,559

35,098

35,645

10.00

34,559

35,098

35,645

2006 est.

2007 est.

00.01

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

¥188

10.00

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

¥188

22.00
23.95

¥188
188

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

¥188

73.10
73.20

¥188
188

2007 est.

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

FOR

(Legislative proposal, subject to PAYGO)

FOR

Program and Financing (in millions of dollars)

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

PAYMENT WHERE EARNED INCOME CREDIT EXCEEDS LIABILITY
TAX

Identification code 20–0906–4–1–609

PAYMENT WHERE EARNED INCOME CREDIT EXCEEDS LIABILITY
TAX

Identification code 20–0906–0–1–609

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 definition of
qualifying child for child-related tax benefits, including the
EITC and the child tax credit. In addition, the Budget proposes to simplify requirements regarding filing status, presence of children, and immigration status for EITC eligibility.
Finally, the Budget proposes to extend through 2007 a provision, which would otherwise expire on December 31, 2006,
allowing military personnel to elect to include combat pay
in earned income for purposes of computing the EITC.

34,559
¥34,559

35,098
¥35,098

35,645
¥35,645

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

34,559

35,098

35,645

86.97

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

¥188

73.10
73.20

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

34,559
¥34,559

35,098
¥35,098

35,645
¥35,645

89.00
90.00

¥188
¥188

86.97

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

34,559

35,098

35,645

PAYMENT WHERE CHILD CREDIT EXCEEDS LIABILITY
Net budget authority and outlays:
89.00 Budget authority ............................................................
90.00 Outlays ...........................................................................

34,559
34,559

35,098
35,098

35,645
35,645

2005 actual

Identification code 20–0922–0–1–609

Summary of Budget Authority and Outlays

FOR

TAX

Program and Financing (in millions of dollars)
2006 est.

2007 est.

00.01

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

14,624

14,113

13,538

10.00

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

14,624

14,113

13,538

22.00
23.95

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

14,624
¥14,624

14,113
¥14,113

13,538
¥13,538

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

14,624

14,113

13,538

73.10
73.20

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

14,624
¥14,624

14,113
¥14,113

13,538
¥13,538

86.97

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

14,624

14,113

13,538

cprice-sewell on PROD1PC66 with BUDGET PAG

(in millions of dollars)

Enacted/requested:
2005 actual
2006 est.
Budget Authority .....................................................................
34,559
35,098
Outlays ....................................................................................
34,559
35,098
Legislative proposal, subject to PAYGO:
Budget Authority ..................................................................... .................... ....................
Outlays .................................................................................... .................... ....................
Total:
Budget Authority .....................................................................
Outlays ....................................................................................

34,559
34,559

35,098
35,098

2007 est.

35,645
35,645
–188
–188
35,457
35,457

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
VerDate Aug 31 2005

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TRE

INTERNAL REVENUE SERVICE—Continued
Federal Funds—Continued

DEPARTMENT OF THE TREASURY

89.00
90.00

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

14,624
14,624

14,113
14,113

13,538
13,538

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 Relief Reconciliation Act of 2001, which sunset on December 31, 2010. The Budget also proposes to clarify the definition of qualifying child for child-related tax benefits, including
the EITC and the child tax credit. In addition, the Budget
proposes to simplify eligibility and computation of the additional child tax credit.
f

PAYMENT WHERE HEALTH CARE CREDIT EXCEEDS LIABILITY
TAX

FOR

Program and Financing (in millions of dollars)
2005 actual

Identification code 20–0923–0–1–551

2006 est.

2007 est.

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

109

10.00

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

109

22.00
23.95

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

90
¥90

94
¥94

109
¥109

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

109

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

90
¥90

94
¥94

109
¥109

86.97

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

109

89.00
90.00

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

90
90

94
94

109
109

(in millions of dollars)

Enacted/requested:
2005 actual
2006 est.
Budget Authority .....................................................................
90
94
Outlays ....................................................................................
90
94
Legislative proposal, subject to PAYGO:
Budget Authority ..................................................................... .................... ....................
Outlays .................................................................................... .................... ....................

cprice-sewell on PROD1PC66 with BUDGET PAG

90
90

94
94

2007 est.

12:12 Jan 26, 2006

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FOR

(Legislative proposal, subject to PAYGO)
Program and Financing (in millions of dollars)
2005 actual

Identification code 20–0923–4–1–551

Obligations by program activity:
Provide refundable credit for the purchase of highdeductible health insurance .....................................
00.02 Payroll tax credit for high deductible insurance premiums ........................................................................
00.03 Payroll tax credit for HSA contributions ........................
00.04 Permit certain spouses of HCTC eligible individuals
to claim credit ...........................................................
00.05 Change reference to ‘‘3 months’’ in the HCTC statebased coverage rules to ‘‘12 months’’ .....................

2006 est.

2007 est.

00.01

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

381

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

244
91

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

10.00

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

720

22.00
23.95

720
¥720

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

720

73.10
73.20

720
¥720

86.97

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

720

89.00
90.00

720
720

PO 00000

Frm 00033

REFUNDING INTERNAL REVENUE COLLECTIONS, INTEREST
Program and Financing (in millions of dollars)

720
720
829
829

Fmt 3616

2005 actual

Identification code 20–0904–0–1–908

2006 est.

2007 est.

00.01

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

6,112

3,662

3,877

10.00

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

6,112

3,662

3,877

22.00
23.95

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

6,112
¥6,112

3,662
¥3,662

3,877
¥3,877

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

6,112

3,662

3,877

73.10
73.20

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

6,112
¥6,112

3,662
¥3,662

3,877
¥3,877

86.97

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

6,112

3,662

3,877

89.00
90.00

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

6,112
6,112

3,662
3,662

3,877
3,877

109
109

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.
This schedule reflects the effects of HCTC and other Administration health-related tax proposals in cases where the credit exceeds the tax liability resulting in payment to the tax
filer.
VerDate Aug 31 2005

PAYMENT WHERE HEALTH CARE CREDIT EXCEEDS LIABILITY
TAX

Summary of Budget Authority and Outlays

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

947

Under certain circumstances, as provided in 26 U.S.C. 6611,
interest is paid on Internal Revenue collections that must
be refunded. The Tax Equity and Fiscal Responsibility Act
of 1982 (Public Law 97–248) provides for daily compounding
of interest. Under the Tax Reform Act of 1986 (Public Law
99–514), interest paid on Internal Revenue collections will
equal the Federal short-term rate plus two percentage points,
such rate to be adjusted quarterly.
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INTERNAL REVENUE SERVICE—Continued
Federal Funds—Continued

948

THE BUDGET FOR FISCAL YEAR 2007
90.00

General and special fund—Continued
GIFTS

TO THE

UNITED STATES FOR REDUCTION
DEBT

OF THE

PUBLIC

Special and Trust Fund Receipts (in millions of dollars)
2005 actual

Identification code 20–5080–0–2–808

01.00

2006 est.

2007 est.

Balance, start of year .................................................... ................... ................... ...................

01.99

Balance, start of year .................................................... ................... ................... ...................
Receipts:
02.60 Gifts to the United States for reduction of the public
debt ...........................................................................
1
1
1
Appropriations:
05.00 Gifts to the United States for reduction of the public
debt ...........................................................................
¥1
¥1
¥1
07.99

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

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

The American Jobs Creation Act of 2004 (Public Law 108–
357) allows IRS to use 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 collect $2.7 billion in delinquent taxes over the next ten years.
f

Program and Financing (in millions of dollars)
INFORMANT PAYMENTS
2005 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 ...................................

2006 est.

2007 est.

Special and Trust Fund Receipts (in millions of dollars)
1
¥1

1
¥1

62.50

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

89.00
90.00

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.

2005 actual

Identification code 20–5433–0–2–803

01.00

2006 est.

2007 est.

Balance, start of year .................................................... ................... ................... ...................

01.99

Balance, start of year .................................................... ................... ................... ...................
Receipts:
02.40 Underpayment and fraud collection ..............................
7
4
4
Appropriations:
05.00 Informant payments .......................................................
¥7
¥4
¥4
07.99

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

Program and Financing (in millions of dollars)

2005 actual

Identification code 20–5433–0–2–803

2006 est.

2007 est.

PRIVATE COLLECTION AGENT PROGRAM
Special and Trust Fund Receipts (in millions of dollars)
2005 actual

Identification code 20–5510–0–2–803

01.00

2006 est.

2007 est.

Obligations by program activity:
Informant Payments .......................................................

10.00

Total new obligations (object class 91.0) ................

22.00
23.95

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

7
¥7

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) ......................................................

7
¥7

4
¥4

86.97

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

89.00
90.00

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

7
7

4
4

Balance, start of year .................................................... ................... ................... ...................

01.99

Balance, start of year .................................................... ................... ................... ...................
Receipts:
02.60 Private collection agent program .................................. ...................
3
54
Appropriations:
05.00 Private collection agent program .................................. ...................
¥3
¥54
07.99

00.01

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

Program and Financing (in millions of dollars)
2005 actual

Identification code 20–5510–0–2–803

2007 est.

00.01
00.02

Obligations by program activity:
Collection Enforcement Activities .................................. ...................
Payments to Private Collection Agencies ...................... ...................

1
2

27
27

10.00

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

cprice-sewell on PROD1PC66 with BUDGET PAG

2006 est.

3
¥3

54
¥54

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

73.10
73.20

3
¥3

54
¥54

86.97

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

89.00

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

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As provided by law (26 U.S.C. 7623), the Treasury Secretary may make payments to individuals resulting from information given that leads to the collection of Internal Revenue taxes. The Taxpayer Bill of Rights of 1996 (Public Law
104–168) provides for payments of such sums to individuals
from the proceeds of amounts (other than interest) collected
by reason of the information provided, and any amount collected shall be available for such payments. This information
must lead to the detection of underpayments of taxes, or
detection and bringing to trial and punishment persons guilty
of violating the internal revenue laws (in cases where such
expenses are not otherwise provided for by law).
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TRE

INTERNAL REVENUE SERVICE—Continued
Federal Funds—Continued

DEPARTMENT OF THE TREASURY
Public enterprise funds:

mitted 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 2007 Oversight Board
budget recommendation for the Internal Revenue Service is
$11,815 million.

FEDERAL TAX LIEN REVOLVING FUND
Program and Financing (in millions of dollars)
2005 actual

Identification code 20–4413–0–3–803

2007 est.

09.01

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

10.00

Total new obligations (object class 32.0) ................

ADMINISTRATIVE PROVISIONS—INTERNAL REVENUE SERVICE

21.40
22.00

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

7
5

4
6

23.90
23.95

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

12
¥8

10
¥6

24.40

Unobligated balance carried forward, end of year

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

Change in obligated balances:
Obligated balance, start of year ................................... ...................
Total new obligations ....................................................
8
Total outlays (gross) ......................................................
¥6

2
6
¥5

3
6
¥6

SEC. 201. Not to exceed 5 percent of any appropriation made available in this Act to the Internal Revenue Service or not to exceed
3 percent of appropriations under the heading ‘‘Tax Law Enforcement’’ may be transferred to any other Internal Revenue Service
appropriation upon the advance øapproval¿ notification of the Committees on Appropriations.
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 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.¿
øSEC. 205. None of the funds appropriated or otherwise made available in this or any other Act or source to the Internal Revenue
Service may be used to reduce taxpayer services as proposed in fiscal
year 2006 until the Treasury Inspector General for Tax Administration completes a study detailing the impact of such proposed reductions on taxpayer compliance and taxpayer services, and the Internal
Revenue Service’s plans for providing adequate alternative services,
and submits such study and plans to the Committees on Appropriations of the House of Representatives and the Senate for approval:
Provided, That no funds shall be obligated by the Internal Revenue
Service for such purposes for 60 days after receipt of such study:
Provided further, That the Internal Revenue Service shall consult
with stakeholder organizations, including but not limited to, the National Taxpayer Advocate, the Internal Revenue Service Oversight
Board, the Treasury Inspector General for Tax Administration, and
Internal Revenue Service employees with respect to any proposed
or planned efforts by the Internal Revenue Service to terminate or
reduce significantly any taxpayer service activity.¿
SEC. ø206¿ 204. Of the funds made available by this Act to the
Internal Revenue Service, not less than ø$6,447,000,000¿
$6,824,070,000 shall be available only for tax enforcement. In addition, of the funds made available by this Act to the Internal Revenue
Service, and subject to the same terms and conditions, an additional
ø$446,000,000¿ $137,275,000 shall be available for øenhanced¿ tax
enforcement.
øSEC. 207. Of the funds made available by this Act to the Internal
Revenue Service, not less than $166,249,000 shall be available for
operating expenses of the Taxpayer Advocate Service, of which not
less than $141,311,650 shall be made available from the ‘‘Tax Law
Enforcement’’ account.¿
øSEC. 208. The Internal Revenue Service shall submit its fiscal
year 2007 congressional budget justifications to the Committees on
Appropriations of the House of Representatives and the Senate using
the identical structure provided under this Act and only in accordance
with the direction specified in the report accompanying this Act.¿
øSEC. 209. Section 3 under the heading ‘‘Administrative Provisions—Internal Revenue Service’’ of title I of Public Law 103–329
is amended by striking the last proviso.¿ (Department of the Treasury
Appropriations Act, 2006.)
øSection 5021, For the purposes of compliance with section 205
of Public Law 109–115, a reduction in taxpayer service shall include,
but not be limited to, any reduction in available hours of telephone
taxpayer assistance on a daily, weekly and monthly basis below the
levels in existence during the month of October 2005.¿ (Emergency

72.40
73.10
73.20

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

86.97
86.98

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

5
1

2
3

2
4

87.00

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

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

¥5

¥6

This revolving fund was established pursuant to section
112(a) of the Federal Tax Lien Act of 1966, to serve as the
source of financing the redemption of real property by the
United States. During the process of collecting unpaid taxes,
the government places a tax lien on real estate in order
to protect the government’s interest. Situations arise where
property of this nature is collateral for other indebtedness
and the tax lien is subordinate to the original indebtedness.
In this circumstance, it is often to the Government’s interest
to purchase the property during the foreclosure sale. The
advantage arises when the property is worth substantially
more than the first lienholder’s equity but is being sold for
an amount that barely covers that equity, thereby leaving
no proceeds to apply against delinquent taxes. Under these
circumstances, if the Government buys the property and subsequently puts it up for sale under more advantageous conditions, it is possible to realize sufficient profit on the transaction to fully or partially collect the amount of taxes due.
The revolving fund is reimbursed from the proceeds of the
sale in an amount equal to the amount expended from the
fund for the redemption. The balance of the proceeds are
applied against the amount of the tax, interest, penalties,
and additions thereto, and for the costs of sale. The remainder, if any, would revert to the parties legally entitled to
it.
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 subVerDate Aug 31 2005

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74.40

89.00
90.00

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2006 est.

949

PO 00000

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TRE

950

INTERNAL REVENUE SERVICE—Continued
Federal Funds—Continued

THE BUDGET FOR FISCAL YEAR 2007

Public enterprise funds—Continued
ADMINISTRATIVE PROVISIONS—INTERNAL REVENUE SERVICE—
Continued
(INCLUDING TRANSFER OF FUNDS)—Continued

Supplemental Appropriations Act to Address Hurricanes in the Gulf
of Mexico and Pandemic Influenza, 2006)
f

COMPTROLLER OF THE CURRENCY
Trust Funds
ASSESSMENT FUNDS

OCC 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 1,895
national bank examiners. At present, there are approximately
1,933 national banks and 51 Federal branches with total assets of more than $5.8 trillion.
In addition, OCC considers applications for mergers in
which the resulting bank will be a national bank and applications from banks to establish branches. OCC also promulgates
rules and regulations for the guidance of national banks and
bank directors.

Program and Financing (in millions of dollars)
2005 actual

Identification code 20–8413–0–8–373

Object Classification (in millions of dollars)
2006 est.

2007 est.

09.00

Obligations by program activity:
Bank supervision ...........................................................

487

579

605

10.00

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

487

579

605

21.40
22.00

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

399
595

507
629

557
656

23.90
23.95

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

994
¥487

1,136
¥579

1,213
¥605

24.40

Unobligated balance carried forward, end of year

507

557

608

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

595

629

656

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

595

629

656

72.40
73.10
73.20

81
487
¥474

94
579
¥568

105
605
¥594

74.40

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

105

116

86.97
86.98

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

87.00

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

69.90

2006 est.

2007 est.

11.1
11.3
11.5

249
6
1

11.9
12.1
13.0
21.0
22.0
23.2
23.3
24.0
25.2
26.0
31.0
32.0

Total personnel compensation ..............................
Civilian personnel benefits ............................................
Benefits for former personnel ........................................
Travel and transportation of persons ............................
Transportation of things ................................................
Rental payments to others ............................................
Communications, utilities, and miscellaneous charges
Printing and reproduction ..............................................
Other services ................................................................
Supplies and materials .................................................
Equipment ......................................................................
Land and structures ......................................................

256
302
319
88
94
98
1 ................... ...................
31
38
39
2
2
2
26
25
27
8
12
12
1
1
2
54
72
73
3
6
6
14
17
17
3
10
10

99.9

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

487

293
7
2

579

309
8
2

605

Personnel Summary
2005 actual

Identification code 20–8413–0–8–373

2001

Reimbursable:
Civilian full-time equivalent employment .....................

2,686

2006 est.

2,886

2007 est.

2,886

OFFICE OF THRIFT SUPERVISION
439
568
594
35 ................... ...................
474

568

594

Federal Funds
Public enterprise funds:
OFFICE

THRIFT SUPERVISION

Offsets:
Against gross budget authority and outlays:
Offsetting collections (cash) from:
88.20
Interest on Federal securities ...............................
88.40
Non-Federal sources: Assessments ......................

¥13
¥582

¥18
¥611

¥22
¥634

Identification code 20–4108–0–3–373

88.90

¥595

¥629

¥656

09.01

Obligations by program activity:
Office of Thrift Supervision ...........................................

193

216

221

10.00

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

193

216

221

21.40
22.00
22.10

169
214

196
216

196
221

23.90
23.95

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

389
¥193

412
¥216

417
¥221

24.40

Unobligated balance carried forward, end of year

196

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

214

216

221

27
193
¥175

39
216
¥216

39
221
¥221

89.00
90.00

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

2005 actual

Identification code 20–8413–0–8–373

Program and Financing (in millions of dollars)

479
600

600
677

677
734

The Office of the Comptroller of the Currency (OCC) 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 of OCC. The income of the bureau
is derived principally from assessments paid by national
banks and interest on investments in U.S. Government securities. OCC receives no appropriated funds from Congress.
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72.40
73.10
73.20

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2005 actual

TRE

2006 est.

2007 est.

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

INTEREST ON THE PUBLIC DEBT
Federal Funds

DEPARTMENT OF THE TREASURY
73.45

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

74.40

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

¥6 ................... ...................
39

86.97
86.98

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

158
17

196
20

198
23

87.00

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

175

216

221

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) ...............................................

¥5
¥6
¥9

¥5
¥4
¥1

¥194

¥206

¥211

88.90

¥214

¥216

¥221

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

195

234

Object Classification (in millions of dollars)
2005 actual

cprice-sewell on PROD1PC66 with BUDGET PAG

11.1
11.5
11.9
12.1
21.0
23.2
23.3
25.1
25.2
25.3
25.4
26.0
31.0
32.0
99.9

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

2006 est.

106
1

109
1

Total personnel compensation ..............................
96
Civilian personnel benefits ............................................
64
Travel and transportation of persons ............................
11
Rental payments to others ............................................
5
Communications, utilities, and miscellaneous charges
3
Advisory and assistance services ..................................
1
Other services ................................................................
2
Other purchases of goods and services from Government accounts ...........................................................
4
Operation and maintenance of facilities ......................
4
Supplies and materials .................................................
1
Equipment ......................................................................
2
Land and structures ...................................................... ...................

107
70
12
5
3
3
1

110
72
12
5
3
3
1

4
4
2
4
1

216

221

Frm 00037

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Reimbursable:
2001 Civilian full-time equivalent employment .....................

2006 est.

885

965

2007 est.

965

INTEREST ON THE PUBLIC DEBT

193
PO 00000

INTEREST

TREASURY DEBT SECURITIES (GROSS)

Program and Financing (in millions of dollars)
2005 actual

Identification code 20–0550–0–1–901

2006 est.

2007 est.

00.01

Obligations by program activity:
Interest on Treasury Securities ......................................

352,350

398,716

441,305

10.00

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

352,350

398,716

441,305

22.00
23.95

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

352,350
¥352,350

398,716
¥398,716

441,305
¥441,305

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

352,350

398,716

441,305

73.10
73.20

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

352,350
¥352,350

398,716
¥398,716

441,305
¥441,305

86.97

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

352,350

398,716

441,305

89.00
90.00

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

352,350
352,350

398,716
398,716

441,305
441,305

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)
2005 actual

Identification code 20–0550–2–1–901

2006 est.

2007 est.

00.01

Obligations by program activity:
Interest on Treasury Securities ...................................... ...................

¥893

10.00

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

¥893

22.00
23.95

28
¥28

¥893
893

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

¥893

73.10
73.20

28
¥28

¥893
893

86.97

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

¥893

89.00
90.00

28
28

¥893
¥893

2007 est.

95
1

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

2005 actual

Identification code 20–4108–0–3–373

Federal Funds

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). 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 Federal Deposit Insurance
Corporation (FDIC). OTS also examines, supervises, and regulates state-chartered, FDIC-insured savings associations and
provides for the registration, examination, and regulation of
savings association affiliates and holding companies. 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 and holding companies, examination fees, and interest
on investments in U.S. Government obligations. As of September 30, 2005, OTS oversees 866 thrifts with total assets
of $1.4 trillion.
OTS also supervises 486 holding company enterprises with
approximately $7.1 trillion in consolidated assets.

Identification code 20–4108–0–3–373

Personnel Summary

General and special funds:

Net budget authority and outlays:
89.00 Budget authority ............................................................ ................... ................... ...................
90.00 Outlays ...........................................................................
¥39 ................... ...................
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 ...................................................................

951

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TRE

952

GENERAL FUND RECEIPT ACCOUNTS

THE BUDGET FOR FISCAL YEAR 2007
General Fund Offsetting receipts from the public .....................

GENERAL FUND RECEIPT ACCOUNTS
(In millions of dollars)
2005 actual

Governmental receipts:
20–015800 Transportation fuels tax ...................................
20–040110 Proceeds from exercise of warrants, Air
Transportation Stabilization Board ....................................
20–065000 Deposit of earnings, Federal Reserve System
20–085000 Registration, filing, and transaction fees .......
20–086100 Charges for expenses, settlement of international claims ..................................................................
20–086900 Fees for legal and judicial services, not otherwise classified .................................................................
20–089100 Miscellaneous fees for regulatory and judicial
services, not otherwise classified ......................................
20–101000 Fines, penalties, and forfeitures, agricultural
laws ....................................................................................
20–102000 Fines, penalties, and forfeitures, economic
stabilization laws ...............................................................
20–103000 Fines, penalties, and forfeitures, immigration
and labor laws ...................................................................
20–104000 Fines, penalties, and forfeitures, customs,
commerce, and antitrust laws ...........................................
20–105000 Fines, penalties, and forfeitures, narcotic prohibition and alcohol laws ..................................................
20–106000 Forfeitures of unclaimed money and property
20–108000 Fines, penalties, and forfeitures, Federal coal
mine health and safety laws .............................................
20–129900 Gifts to the United States, not otherwise
classified ............................................................................
20–241100 User fees for IRS ..............................................
20–309200 Recovery from highway trust fund for refunds
of taxes ...............................................................................
20–309400 Recovery from airport and airway trust fund
for refunds of taxes ...........................................................
20–309500 Recovery from leaking underground storage
tank trust fund for refunds of taxes, EPA .........................
20–309990 Refunds of moneys erroneously received and
recovered (20X1807) ..........................................................
95–109900 Fines, penalties, and forfeitures, not otherwise classified ....................................................................
99–011050 Individual income taxes ...................................
Legislative proposal, subject to PAYGO .............................
99–011100 Corporation income and excess profits taxes
Legislative proposal, subject to PAYGO .............................
99–015250 Other Federal fund excise taxes ......................
Legislative proposal, subject to PAYGO .............................
99–015300 Estate and gift taxes .......................................
Legislative proposal, subject to PAYGO .............................
99–015500 Tobacco excise tax ...........................................
99–015600 Alcohol excise tax .............................................
Legislative proposal, subject to PAYGO .............................
99–015700 Telephone excise tax ........................................
99–031050 Other Federal fund customs duties .................
Legislative proposal, subject to PAYGO .............................

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General Fund Governmental receipts ..........................................
Offsetting receipts from the public:
20–143500 General fund proprietary interest receipts, not
otherwise classified ............................................................
20–145000 Interest payments from States, cash management improvement .............................................................
20–146310 Interest on quota in International Monetary
Fund ....................................................................................
20–146400 Interest received on loans and credits to foreign nations .......................................................................
20–148400 Interest on deposits in tax and loan accounts
20–149900 Interest received from credit financing accounts .................................................................................
20–168200 Gain by exchange on foreign currency denominated public debt securities ......................................
20–276330 Community Development Financial Institutions
Fund, Downward re-estimate of subsidies ........................
20–276610 Air Transportation Safety and System Stabilization Act, Negative subsidies ......................................
20–277130 Air Transportation Stabilization guaranteed
loan, Downward reestimates of subsidies .........................
20–286800 Dollar conversion of foreign currency loan repayments ............................................................................
20–286900 Repayment of loans and credits to foreign
nations ................................................................................
20–322000 All other general fund proprietary receipts
20–387500 Budget clearing account (suspense) ...............
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¥770

2006 est.

2007 est.

¥1,948

¥2,451

1 ................... ...................
19,297
27,455
32,679
4
1
1
...................

118

4
¥14

4
25

2
36

1
32

1,121

1,098

1,109

101

¥40

¥62

611
603
927,169 1,011,265
...................
¥13,725
278,278
279,273
...................
¥2,151
¥712
¥796
................... ...................
24,764
27,521
...................
2
7,920
7,710
8,111
8,179
...................
¥69
6,047
6,069
15,293
16,886
................... ...................

603
1,118,204
¥21,948
265,124
¥4,557
¥587
¥37
24,925
¥1,225
7,570
8,299
¥95
6,106
18,922
¥864

1,287,528

1,367,765

1,452,175

121

144

316

102
510

86
602

110
622

10,585

11,914

12,596

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

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

538 ...................

115 ...................

263
108
25
1,826
1,402
1,402
115 ................... ...................
PO 00000

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13,940

15,263

15,255

Intragovernmental payments:
13–141000 Interest on investment, economic development
revolving fund ....................................................................
1
1
1
14–142400 Interest on investment, Colorado River
projects ...............................................................................
4
4
4
14–142700 Interest on advances to Colorado River Dam
fund, Boulder Canyon project ............................................
11
11
11
20–133700 Interest on loans to the Helium Fund, Department of Interior ..................................................................
65
157
157
20–133800 Interest on loans to the Presidio .....................
3
3
3
20–135000 Interest on loans to the Secretary of Transportation, ocean freight differential ..................................
3
2
1
20–135100 Interest on loans to BPA ..................................
446
377
391
20–135400 Interest on loans for housing for the elderly
or handicapped ..................................................................
127
78
30
20–136100 Interest on loans to the Secretary of Transportation, railroad rehabilitation and improvement fund
1
1
1
20–136300 Interest on loans for college housing and
academic facilities loans, Education .................................
7
8
7
20–140100 Interest on loans to Commodity Credit Corporation ..............................................................................
132
420
460
20–141700 Interest on loans to Tennessee Valley Authority ........................................................................................
2
2
2
20–141800 Interest on loans to Federal Financing Bank
552
393
786
20–143300 Interest on loans to national flood insurance
fund, DHS ...........................................................................
1 ................... ...................
20–149500 Interest payments on repayable advances to
the black lung disability trust fund ..................................
675
695
717
Legislative proposal, not subject to PAYGO ...................... ................... ...................
2,282
20–149700 Payment of interest on advances to the Railroad Retirement Board .......................................................
159
170
193
20–241600 Charges for administrative expenses of Social
Security Act as amended ...................................................
783
879
852
20–310100 Recoveries from Federal agencies for settlement of claims for contract disuptes ................................
230 ................... ...................
20–311200 Reimbursement from Federal agencies for
payments made as a result of discriminatory conduct
15
14
12
20–320000 Receivables from cancelled accounts .............
148
150
150
20–388500 Undistributed intragovernmental payments ....
809 ................... ...................
73–142800 Interest on advances to Small Business Administration ........................................................................
10
8
6
91–142200 Interest on loans, higher education facilities
loan fund ............................................................................
1
1
1
General Fund Intragovernmental payments ................................

4,185

3,374

6,067

ADMINISTRATIVE PROVISIONS—
DEPARTMENT OF THE TREASURY
(INCLUDING TRANSFER OF FUNDS)

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 upon the advance øapproval¿ notification of 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 upon the advance øapproval¿ notification of 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:
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ADMINISTRATIVE PROVISIONS—DEPARTMENT OF THE TREASURY—Continued

DEPARTMENT OF THE TREASURY

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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
Financial Management Services, Salaries and Expenses to Debt Collection Fund as necessary to cover the costs of debt collection: Provided, That such amounts shall be reimbursed to such salaries and
expenses account from debt collections received in the Debt Collection
Fund.
SEC. 216. Section 122(g)(1) of Public Law 105–119, as amended
(5 U.S.C. 3104 note), is further amended by striking ø‘‘7 years’’¿
‘‘8 years’’ and inserting ø‘‘8 years’’¿ ‘‘9 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

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953

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. None of the funds appropriated or otherwise made available by this or any other Act or source to the Secretary of the
Treasury may be expended to develop, study, or implement any plan
to reallocate the resources of, or merge the Financial Crimes Enforcement Network into the Departmental Offices—Salaries and Expenses,
or any other office within the Department of the Treasury.¿
SEC. 217. Section 3333(a) of Title 31, United States Code, is amended by deleting paragraph (3) and inserting in lieu thereof the following:
‘‘(3) The amount of the relief, and the amount of any relief granted
to an official or agent of the Department of the Treasury under 31
U.S.C. 3527, 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.’’
(Department of the Treasury Appropriations Act, 2006.)

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TRE