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Congressional Research Service 7-5700 www.crs.gov R44172 Summary The Financial Services and General Government (FSGG) appropriations bill includes funding for the Department of the Treasury, the Executive Office of the President (EOP), the judiciary, the District of Columbia, and more than two dozen independent agencies. In its current form, it has existed since the 2007 reorganization of the House and Senate Committees on Appropriations. The House and Senate FSGG bills fund nearly the same agencies, with the exception of the Commodities and Futures Trading Commission (CFTC), which is funded through the Agriculture appropriations bill in the House and the FSGG bill in the Senate. The FSGG bill does not include many financial regulatory agencies, which are funded outside of the appropriations process. On March 4, 2014, President Obama submitted his FY2015 budget request. The request included a total of $45.2 billion for agencies funded through the FSGG appropriations bill, including $280 million for the CFTC. On July 2, 2014, the House Committee on Appropriations reported the Financial Services and General Government Appropriations Act, 2015 (H.R. 5016, H.Rept. 113-508, H.Rept. 113-508). The House of Representatives amended and passed H.R. 5016 on July 16, 2014. H.R. 5016 as passed would have provided $42.3 billion for agencies funded through the House FSGG Appropriations Subcommittee bill. In addition, the CFTC would have received $217.6 million through the FY2015 Agriculture appropriations bill (H.R. 4800, H.Rept. 113-468). Total FY2015 funding in the House would have been $42.5 billion, about $2.7 billion below the President's FY2015 request. On July 24, 2014, the Senate Appropriations Subcommittee on Financial Services and General Government (hereinafter "the Senate subcommittee") reported an unnumbered original bill as the Financial Services and General Government Appropriations Act, 2015. The Senate subcommittee bill would have provided $44.1 billion for FSGG agencies, including $280 million for the CFTC, approximately $1.1 billion below the President's FY2015 request. Prior to the beginning of FY2015, congressional action occurred on an interim continuing resolution (CR) that would have provided continuing appropriations for projects and activities for which authority existed during the previous fiscal year. H.J.Res. 124 passed the House on September 17 and the Senate on September 18, 2014, and it was signed by the President on September 19, 2014 (P.L. 113-164). P.L. 113-164 provided funding through December 11, 2014. Two additional CRs were passed prior to a final FY2015 FSGG appropriation. H.J.Res 130 (P.L. 113-202) was enacted on December 12, providing funding through December 13, 2014, and H.J.Res 313 (P.L. 113-302) was enacted on December 13, providing funding through December 17, 2014. The full FY2015 FSGG appropriation was enacted as Division E of H.R. 83, the Consolidated and Further Continuing Appropriations Act, 2015 (P.L. 113-235). The bill was passed as an amendment to a previously passed bill in the House on December 11 and the Senate on December 13, 2014. It was signed by the President on December 16, 2014. P.L. 113-235 provided a total of $43.2 billion for the FSGG agencies, $2 billion less than the original request. Contents Administration and Congressional Action 1 Overview 2 The Department of the Treasury 4 Brief Overview of the Treasury's Structure and Functions 4 Departmental Offices 4 Department-wide Systems and Capital Investments 5 Office of Inspector General 5 Treasury Inspector General for Tax Administration 5 Special Inspector General for the Troubled Asset Relief Program 5 Financial Crimes Enforcement Network 5 Bureau of the Fiscal Service 5 Alcohol and Tobacco Tax and Trade Bureau 6 Community Development Financial Institutions Fund 6 Internal Revenue Service 6 The President's Budget Request 8 Departmental Offices 8 Department-wide Systems and Capital Investments 9 Office of Inspector General 9 Office of the Special Inspector General for the Troubled Asset Relief Program 10 Treasury Inspector General for Tax Administration 10 Community Development Financial Institutions Fund 11 Financial Crimes Enforcement Network 11 Alcohol and Tobacco Tax and Trade Bureau 12 Bureau of the Fiscal Service 12 Treasury Forfeiture Fund 13 Internal Revenue Service 13 IRS Oversight Board's Assessment of the IRS FY2015 Budget Request 14 House Measure (H.R. 5016) 16 Departmental Offices 16 Office of Terrorism and Financial Intelligence 16 Office of Inspector General 16 Treasury Inspector General for Tax Administration 17 Special Inspector General for the Troubled Asset Relief Program 17 Financial Crimes Enforcement Network 17 Treasury Forfeiture Fund 18 Bureau of the Fiscal Service 18 Alcohol and Tobacco Tax and Trade Bureau 18 Community Development Financial Institutions Fund 19 Internal Revenue Service 19 Administration Reaction to H.R. 5016 21 Senate Measure (Unnumbered Subcommittee bill) 21 Consolidated and Further Continuing Appropriations Act, 2015 (H.R. 83,P.L. 113-235) 22 Departmental Offices 22 Office of Terrorism and Financial Intelligence 23 Department-Wide Systems and Capital Investments 23 Office of Inspector General 23 Treasury Inspector General for Tax Administration 23 Special Inspector General for the Troubled Asset Relief Program 23 Financial Crimes Enforcement Network 23 Treasury Forfeiture Fund 24 Bureau of the Fiscal Service 24 Alcohol and Tobacco Tax and Trade Bureau 24 Community Development Financial Institutions Fund 24 Internal Revenue Service 24 Other Issues 25 Executive Office of the President 26 The President's Budget Request and Key Issues 27 House Measure (H.R. 5016) 29 Senate Measure (Unnumbered Subcommittee bill) 33 Consolidated and Further Continuing Appropriations Act, 2015 (H.R. 83, P.L. 113-235) 35 The Judiciary 39 The Judiciary Budget and Key Issues 40 Judicial Security 41 Supreme Court 42 U.S. Court of Appeals for the Federal Circuit 42 U.S. Court of International Trade 42 Courts of Appeals, District Courts, and Other Judicial Services 42 Administrative Office of the U.S. Courts 43 Federal Judicial Center 44 United States Sentencing Commission 44 Judiciary Retirement Funds 44 Administrative Provisions 44 District of Columbia 45 The President's Budget Request 48 The District's FY2015 Budget 49 House Measure (H.R. 5016) 49 Senate Measure (Unnumbered Subcommittee bill) 50 Continuing Appropriations Resolution FY2015 (P.L. 113-164) 51 Consolidated and Further Continuing Appropriations Act, 2015 (H.R. 83, P.L. 113-235) 52 Independent Agencies 52 Bureau of Consumer Financial Protection 54 Commodity Futures Trading Commission 54 Consumer Product Safety Commission 55 The President's Budget Request 55 House Measure (H.R. 5016) 56 Senate Measure (Unnumbered Subcommittee bill) 56 Consolidated and Further Continuing Appropriations Act, 2015 (H.R. 83,P.L. 113-235) 57 Election Assistance Commission 57 Federal Communications Commission 58 House Measure (H.R. 5016) 58 Senate Measure (Unnumbered Subcommittee bill) 59 Consolidated and Further Continuing Appropriations Act, 2015 (H.R. 83, P.L. 113-235) 59 Federal Deposit Insurance Corporation: Office of the Inspector General 59 Federal Election Commission 60 Federal Trade Commission 61 The President's Budget Request 61 House Measure (H.R. 5016) 62 Senate Measure (Unnumbered Subcommittee bill) 63 Consolidated and Further Continuing Appropriations Act, 2015 (H.R. 83, P.L. 113-235) 63 General Services Administration 63 Electronic Government Fund (Now the Federal Citizen Services Fund) 65 Independent Agencies Related to Personnel Management Appropriations 66 Federal Labor Relations Authority 68 Merit Systems Protection Board 68 Office of Personnel Management 69 Office of Special Counsel 71 National Archives and Records Administration 71 National Credit Union Administration 72 Privacy and Civil Liberties Oversight Board 72 Recovery Accountability and Transparency Board 73 Securities and Exchange Commission 73 Selective Service System 73 Small Business Administration 74 The President's Budget Request 74 House Measure (H.R. 5016) 75 Senate Measure (Unnumbered Subcommittee bill) 75 Consolidated and Further Continuing Appropriations Act, 2015 (H.R. 83, P.L. 113-235) 76 United States Postal Service 76 United States Tax Court 79 General Provisions Government-Wide 80 Cuba Sanctions 81 Tables Table 1. Status of FY2015 Financial Services and General Government Appropriations 2 Table 2. Financial Services and General Government Appropriations, FY2014-FY2015 3 Table 3. Department of the Treasury Appropriations, FY2014-FY2015 7 Table 4. Executive Office of the President Appropriations, FY2014-FY2015 26 Table 5. The Judiciary Appropriations, FY2014-FY2015 39 Table 6. District of Columbia Appropriations, FY2014-FY2015: Special Federal Payments 47 Table 7. Independent Agencies Appropriations, FY2014-FY2015 53 Table 8. GSA Appropriations, FY2014-FY2015 64 Table 9. Independent Agencies Related to Personnel Management Appropriations, FY2014-FY2015 67 Contacts Author Contact Information 83 Administration and Congressional Action On March 4, 2014, President Obama submitted his FY2015 budget request, which included a total of $45.2 billion for agencies funded through the Financial Services and General Government (FSGG) appropriations bill, including $280 million for the Commodity Futures Trading Commission (CFTC). On July 2, 2014, the House Committee on Appropriations (hereinafter "the House committee") reported the Financial Services and General Government Appropriations Act, 2015 (H.R. 5016, H.Rept. 113-508). The House of Representatives considered H.R. 5016 on July 16, 2014, amending the bill and then passing it on a vote of 228-208. H.R. 5016 as passed would have provided $42.3 billion for agencies funded through the House FSGG Appropriations Subcommittee bill. Separately, the House FY2015 Agriculture appropriations bill (H.R. 4800, H.Rept. 113-468) would have provided $217.6 million for the CFTC. Total FY2015 funding in the House bills would have been $42.5 billion, about $2.7 billion below the President's FY2015 request. On July 24, 2014, the Senate Appropriations Subcommittee on Financial Services and General Government (hereinafter "the Senate subcommittee") reported an unnumbered original bill as the Financial Services and General Government Appropriations Act, 2015. It also released a draft subcommittee report. The Senate subcommittee bill would have provided $44.1 billion for FSGG agencies, including $280 million for the CFTC, approximately $1.1 billion below the President's FY2015 request. Table 1 reflects the status of FSGG appropriations measures at key points in the appropriations process. Prior to the beginning of FY2015, congressional action occurred on an interim continuing resolution (CR) to provide continuing appropriations for projects and activities for which authority existed during the previous fiscal year. H.J.Res. 124 passed the House on September 17, 2014, passed the Senate on September 18, 2014, and was signed by the President on September 19, 2014 (P.L. 113-164). P.L. 113-164 provided funding through December 11, 2014. Two additional CRs were passed prior to a final FY2015 FSGG appropriation: (1) H.J.Res 5016 (P.L. 113-202) was enacted on December 12, providing funding through December 13, 2014; and (2) H.J.Res 313 (P.L. 113-203) was enacted on December 13, providing funding through December 17, 2014. The full FY2015 FSGG appropriations were enacted as Division E of H.R. 83, the Consolidated and Further Continuing Appropriations Act, 2015 (P.L. 113-235). H.R. 83 was introduced as a measure relating to the energy needs of the insular areas of the United States. The appropriations language was adopted as an amendment in the House on December 11, 2014. The amended bill passed the Senate on December 13, 2014, and was signed by the President on December 16, 2014. P.L. 113-235 provided a total of $43.2 billion for the FSGG agencies, $2 billion less than the original request. In lieu of a report on H.R. 83, the chairman of the House Committee on Appropriations submitted an explanatory statement, printed in the Congressional Record for December 11, 2014, henceforth referred to as "Explanatory Statement, Consolidated and Further Appropriations Act, 2015." Table 1. Status of FY2015 Financial Services and General Government Appropriations Subcommittee Markup Committee Report Floor Consideration Conference Report Final Adoption Public Law House Senate House Senate House Senate House Senate 6/18/14 6/24/14 H.Rept. 113-508 6/25/14NoneH.R. 5106 7/16/14 253-170NoneNoneH.R. 83 12/11/14 219-206H.R. 83 12/13/14 56-40P.L. 113-235 12/16/13 Source: Prepared by the Congressional Research Service (CRS). Overview The FSGG appropriations bill includes funding for the Department of the Treasury, the Executive Office of the President (EOP), the judiciary, the District of Columbia, and more than two dozen independent agencies. The bill does not, however, include funding for many financial regulatory agencies, which are funded outside of the appropriations process. The House and Senate Committees on Appropriations reorganized their subcommittee structures in early 2007. Each chamber created a new Financial Services and General Government Subcommittee. In the House, the jurisdiction of the FSGG Subcommittee comprised primarily agencies that had been under the jurisdiction of the Subcommittee on Transportation, Treasury, Housing and Urban Development, the Judiciary, the District of Columbia, and Independent Agencies, commonly referred to as "TTHUD." In addition, the House FSGG Subcommittee was assigned four independent agencies that had been under the jurisdiction of the Science, State, Justice, Commerce, and Related Agencies Subcommittee: the Federal Communications Commission (FCC), the Federal Trade Commission (FTC), the Securities and Exchange Commission (SEC), and the Small Business Administration (SBA). In the Senate, the jurisdiction of the new FSGG Subcommittee was a combination of agencies from the jurisdiction of three previously existing subcommittees. The District of Columbia, which had its own subcommittee in the 109th Congress, was placed under the purview of the FSGG Subcommittee, as were four independent agencies that had been under the jurisdiction of the Commerce, Justice, Science, and Related Agencies Subcommittee: the FCC, FTC, SEC, and SBA. In addition, most of the agencies that had been under the jurisdiction of the TTHUD Subcommittee were assigned to the FSGG Subcommittee. As a result of this reorganization, the House and Senate FSGG Subcommittees have nearly identical jurisdictions, except that the CFTC is under the jurisdiction of the FSGG Subcommittee in the Senate and the Agriculture Subcommittee in the House. Table 2 lists FSGG agencies enacted amounts for FY2014, the President's FY2015 request, amounts from H.R. 5016 as passed by the House and the unnumbered original bill reported by the Senate FSGG Appropriations Subcommittee, and P.L. 113-235 as enacted. Table 2. Financial Services and General Government Appropriations, FY2014-FY2015 (in millions of dollars) Agency FY2014 Enacted FY2015 Request FY2015 House passed FY2015 Senate Subcommittee FY2015 Enacted Department of the Treasury $11,895 $12,845 $10,344 $12,012 $11,522 Executive Office of the President 670 628 669 683 688 The Judiciary 6,912 7,299 7,096 7,140 7,117 District of Columbia 673 702 637 701 680 Independent Agencies 2,305 2,769 1,943 2,557 2,293 Mandatory Retirement Accounts 20,762 20,980 20,980 20,980 20,980 Total $43,217 $45,222 $41,669 $44,073 $43,191 Sources: P.L. 113-235 and Explanatory Statement; H.R. 5016 and accompanying H.Rept. 113-508; unnumbered FSGG bill reported by Senate Subcommittee; and H.R. 4800 and accompanying H.Rept. 113-468. Notes: Totals for each column include funding for the Commodity Futures Trading Commission (CFTC). The CFTC is funded in the House through the Agriculture appropriations bill and in the Senate through the FSGG bill. Figures include rescissions and offsetting collections. The mandatory spending for the President's salary is contained in Title VI whereas the rest of presidential spending is in Title II. The mandatory retirement accounts include funding for judiciary retirement accounts. Totals may not sum due to rounding. The Department of the Treasury This section examines FY2015 appropriations for the Treasury Department and its operating bureaus, including the Internal Revenue Service (IRS). The Treasury Department performs a variety of critical functions. These include protecting the nation's financial system against various illicit activities (such as money laundering and terrorist financing), collecting tax revenue and enforcing tax laws, managing and accounting for federal debt, administering the federal government's finances, regulating certain financial institutions, and producing and distributing coins and currency. Brief Overview of the Treasury's Structure and Functions At its most basic level of organization, Treasury consists of departmental offices and operating bureaus. In general, the offices are responsible for formulating and implementing policy initiatives and managing Treasury's day-to-day operations, while the bureaus handle specific tasks assigned to Treasury, mainly through statutory mandates. In the past decade or so, the bureaus have accounted for more than 95% of the agency's funding and workforce. With one exception, the bureaus and offices can be neatly divided into those engaged in financial management and regulation and those engaged in law enforcement. In recent decades, the Office of the Comptroller of the Currency (OCC), U.S. Mint, Bureau of Engraving and Printing (BEP), Financial Management Service (FMS), Bureau of the Public Debt (BPD), and Community Development Financial Institutions (CDFI) Fund have been responsible for the management of the federal government's finances or the supervision and regulation of the key parts of the U.S. financial system. In contrast, law enforcement has been central to the duties managed by the Alcohol and Tobacco Tax and Trade Bureau (TTB), Financial Crimes Enforcement Network (FinCEN), and the Treasury Forfeiture Fund (TFF). (With the advent of the Department of Homeland Security [DHS] in 2002, Treasury's direct involvement in law enforcement shrank considerably.) The exception to this dichotomy is the IRS, whose main responsibilities encompass both the collection of tax revenue and the enforcement of tax laws and regulations. The operating budgets for most Treasury bureaus and offices are largely funded through annual discretionary appropriations. This is the case for the IRS, FMS, BPD, FinCEN, TTB, Office of the Inspector General (OIG), Treasury Inspector General for Tax Administration (TIGTA), Special Inspector General for the Troubled Asset Relief Program (SIGTARP), and CDFI Fund. By contrast, funding for the Treasury Franchise Fund, U.S. Mint, BEP, and OCC comes exclusively from the fees they receive for the services and products they provide to the public and other government agencies. A brief overview of each appropriations account for the Treasury Department follows: Departmental Offices The Departmental Offices (DO) account covers salaries and other expenses of offices in the department that formulate and implement policies dealing with domestic and international finance, terrorist financing and other financial crimes, taxation, and the domestic economy. Funding is also provided through DO for the Treasury Department's financial and personnel management, procurement operations, and information and telecommunications systems. Department-wide Systems and Capital Investments The Department-wide Systems and Capital Investments Program (DSCIP) account covers investments in new technology and capital improvements aimed at modernizing Treasury's administrative processes and increasing the efficiency of its operations across the board. Office of Inspector General The OIG account covers salaries and other expenses related to the audits and investigations conducted by OIG staff. These evaluations are intended to improve the efficiency and effectiveness of Treasury's operations and programs; prevent waste, fraud, and abuse; and inform the Treasury Secretary and Congress about problems or shortcomings in those activities. Treasury Inspector General for Tax Administration The TIGTA account covers salaries and other expenses related to the audits and investigations conducted by TIGTA staff. These evaluations focus mainly on IRS's efforts to efficiently and effectively administer federal tax law. TIGTA's investigations are also intended to deter or prevent fraud and abuse in IRS programs and operations, and recommend changes in those activities to solve problems or remedy deficiencies. Special Inspector General for the Troubled Asset Relief Program The SIGTARP account covers salaries and other expenses related to the audits and investigations into the management and effectiveness of TARP conducted by SIGTARP staff. The office was established by the same law that created TARP: the Emergency Economic Stabilization Act. Financial Crimes Enforcement Network The FinCEN account covers salaries and other expenses related to the activities of FinCEN, whose main responsibility is to protect the domestic financial system from illicit uses, such as money laundering and terrorist financing. The statutory basis for this role is the Bank Secrecy Act (BSA). FinCEN administers key provisions of the act by developing and implementing regulations and other guidance and working with private financial institutions and eight federal agencies to ensure that the financial industry complies with the BSA's strict reporting requirements. Bureau of the Fiscal Service The Bureau of the Fiscal Service (BFS) account provides funding for two sets of functions that until FY2014 were handled by two separate operating bureaus with separate appropriations accounts: the FMS and the BPD. After the consolidation, the BFS account covers salaries and other expenses related to developing and implementing payment policies and procedures for federal agencies; collecting debts owed to those agencies and state governments; and providing financial accounting, reporting, and financing services for the federal government and its agents. In addition, the BFS account covers salaries and other expenses related to the federal government's public debt operations and the sale of U.S. bonds. Alcohol and Tobacco Tax and Trade Bureau The TTB account covers salaries and other expenses related to the activities of TTB, which was established by the Homeland Security Act of 2002. TTB is responsible for enforcing certain laws regarding the domestic sale and production of alcohol and tobacco products and federal consumer safety laws regarding the use of alcohol and tobacco products. Community Development Financial Institutions Fund The account for the CDFI Fund provides funding for CDFIs' activities. These institutions, which include community development banks, credit unions, and venture capital funds, provide financing (in the form of grants, loans, and equity investments) for affordable housing projects, small businesses, and community development projects in eligible areas. In addition, the fund administers the Bank Enterprise Award (BEA) Program and the New Markets tax credit. Since its creation in 1994, the CDFI Fund has awarded more than $2 billion to CDFIs, community development entities (CDEs), and depository institutions insured by the Federal Deposit Insurance Corporation (FDIC) through the CDFI Program, the Native American CDFI Assistance Program, and the BEA Program. In addition, the Fund has allocated $40 billion in New Markets tax credits to CDEs. Internal Revenue Service The IRS account covers salaries and other expenses related to the administration of federal tax laws and the collection of revenue. Two critical components of the IRS's operations and programs are (1) the services it offers taxpayers to help them understand and meet their tax obligations and (2) the measures it takes to improve voluntary taxpayer compliance and punish those who violate the law. Some appropriated funds are used to develop or upgrade business operations and information systems, as part of an ongoing effort by the IRS to improve the effectiveness and efficiency of taxpayer services and enforcement. Table 3 lists for each of Treasury's appropriations accounts the amounts for FY2014 as enacted, the President's FY2015 request, H.R. 5016 as passed by the House, the unnumbered original bill reported by the Senate Appropriations Subcommittee on Financial Services and General Government, and P.L. 113-235 as enacted. Table 3. Department of the Treasury Appropriations, FY2014-FY2015 (in millions of dollars) Appropriations Account FY2014 Enacted FY2015 Request FY2015 House-passed FY2015 Senate Subcommittee FY2015 Enacted Departmental Offices (Salaries and Expenses) $312 $309 $173 $317 $210 Department-wide Systems and Capital Investments 3 3 — 3 3 Office of Terrorism and Financial Intelligence — — 120 — 113 Office of Inspector General 35 35 35 35 35 Treasury Inspector General for Tax Administration 156 157 159 157 158 Special Inspector General for Troubled Asset Relief Program 35 34 34 34 34 Community Development Financial Institutions Fund 226 225 231 230 231 Financial Crimes Enforcement Network 112 109 112 109 112 Bureau of the Fiscal Servicea 360 348 348 348 348 Alcohol and Tobacco Tax and Trade Bureau 99 96 96 100 100 Payment for Losses in Shipment 2 2 2 2 2 Internal Revenue Service (total) 11,291 12,477 9,803 11,527 10,945 Taxpayer Services 2,123 2,318 2,139 2,200 2,157 Enforcementb 5,022 5,372 3,796 5,054 4,860 Operations Support Activitiesc 3,741 4,457 3,618 3,942 3,638 Business Systems Modernization 313 330 250 330 290 General Provision 92 — — — — Rescissions: Treasury Forfeiture Fund (-736) (-950) (-750) (-850) (-769) Total $11,895 $12,845 $10,344 $12,012 $11,522 Sources: P.L. 113-235 and Explanatory Statement; H.R. 5016 and accompanying H.Rept. 113-508; unnumbered FSGG bill reported by Senate Subcommittee; and the U.S. Treasury Department. Notes: Figures are rounded and may not sum due to rounding. Starting in FY2104, the appropriations accounts for the Financial Management Service and the Bureau of Public Debt were combined into a single account called the Bureau of Fiscal Service. The main justification for the consolidation was to improve the efficacy and efficiency of Treasury's financial management operations. The requested appropriations for FY2015 include $238 million in additional funds as a program integrity cap adjustment for IRS enforcement initiatives to reduce future deficits. The requested appropriations for FY2015 include $242 million in additional funds as a program integrity cap adjustment for IRS enforcement initiatives to reduce future deficits. The President's Budget Request The President requested $13.315 billion (not including the proposed cancellation of $950 million in unobligated balances from the TFF) in appropriations for the Department of the Treasury in FY2015, or $950 million more than the amount enacted for FY2014. Under the budget request, the IRS would have received $12.477 billion. The nine other Treasury appropriations accounts identified in the proposal would have received a total of $1.318 billion. Treasury's FY2015 budget request was intended to promote the following six "strategic" goals: foster domestic economic growth and stability while continuing to reform the financial system; enhance U.S. competitiveness and job creation; encourage international financial stability and balanced growth in the global economy; reform and modernize the federal fiscal management and tax systems; protect the financial system from illegal activities and use financial measures to counter threats to national security; and improve the effectiveness and efficiency of government programs through the increased use of electronic transactions with customers. More details on the Administration's budget request for each Treasury appropriations account follow. Departmental Offices The President's FY2015 budget request for the Treasury Department included $308.7 million in appropriations for DO, or $3.7 million less than the amount enacted for FY2014. With the addition of projected reimbursable expenses associated with activities funded through the DO account, the DO operating budget would have totaled $378.2 million in FY2015. Of the requested amount, $37.9 million would have gone to executive direction, $57.5 million to international affairs and economic policy, $68.7 million to domestic finance and tax policy, $105.9 million to terrorism and financial intelligence, and $38.6 million to Treasury management and related programs. Department-wide Systems and Capital Investments The FY2015 budget request for the Treasury Department called for $2.7 million in appropriations for DSCIP, or the same amount enacted in FY2014. No funds were appropriated for the account in FY2012 and FY2013. Of the requested amount, $1.5 million would have been used to design and install a "Data Leakage Protection" system to monitor the department's outgoing data (including email) to determine if any sensitive information was being "inadvertently transmitted." The remaining $1.2 million would have been used to replace the interior rain leaders in the main Treasury building and repair or replace windows damaged by water leaks. Office of Inspector General The Treasury Department asked for $35.4 million in appropriated funds for OIG in FY2015, or $551,000 more than the amount enacted for FY2014. Allowing for an estimated $13.0 million in payments for services rendered by OIG, its operating budget in FY2015 could have totaled $48.4 million. The funds would have been used to conduct mandatory and other audits and investigations of the department's riskier programs and operations. Under the budget request, the Office of Audits would have received $28.3 million in appropriated funds, as well as the $13.0 million in reimbursements. Among the mandatory audits are those related to the Dodd-Frank Wall Street Reform and Consumer Protection Act (Dodd-Frank Act), the Federal Information Security Management Act, the Federal Deposit Insurance Act, the Improper Payments Elimination and Recovery Act, and the American Recovery and Reinvestment Act of 2009. In addition, OIG is responsible for conducting audits of projects and programs funded through the Gulf Coast Restoration Trust Fund; the budget request included $2.8 million for costs related to OIG's oversight of the trust fund projects and programs. The Office of Audits expects to complete 75 audits in FY2015. The remaining $7.1 million of the requested appropriations would have been allocated to the Office of Investigations. Its main priorities for FY2015 are investigating (1) allegations of criminal and other misconduct by Treasury employees, (2) allegations of fraud and other crimes related to Treasury contracts, grants, and loan guarantees, (3) Treasury programs and operations that issue licenses, provide benefits, and regulate financial institutions, and (4) threats to Treasury employees and facilities. Office of the Special Inspector General for the Troubled Asset Relief Program The Treasury Department requested $34.2 million in appropriations for SIGTARP in FY2015, or $689,000 less than the amount enacted for FY2014. This decrease reflected $1.5 million in anticipated efficiency savings, along with an increase of $823,000 to maintain the FY2014 level of operation. When combined with an expected $11.9 million in funds from other accounts and unobligated balances from previous years, the budget request would have given SIGTARP an operating budget of $46.2 million in FY2015. The funds would have been used to support the office's main duties of fostering transparency in Treasury's management of TARP-funded programs for which the federal government has contracts or guarantees; assessing the effectiveness of TARP; and preventing, investigating, and referring for prosecution instances of waste, fraud, and abuse in TARP-funded programs. SIGTARP carries out its responsibilities through audits and investigations. In FY2015, accordi