further, That any use of funds for mass transit, railroad, airport, seaport or highway projects as well as utility projects which benefit or serve the general public (including energy-related, communication-related, waterrelated and wastewater-related infrastructure), other structures designated for use by the general public or which have other common-carrier or public-utility functions that serve the general public and are subject to regulation and oversight by the government, and projects for the removal of an immediate threat to public health and safety or brownsfield as defined in the Small Business Liability Relief and Brownsfield Revitalization Act (Public Law 107-118) shall be considered a public use for purposes of eminent domain.

[SEC. 408. All Federal agencies and departments that are funded under this Act shall issue a report to the House and Senate Committees on Appropriations on all sole-source contracts by no later than July 30, 2014. Such report shall include the contractor, the amount of the contract and the rationale for using a sole-source contract.]

SEC. [409]407. None of the funds made available in this Act may be transferred to any department, agency, or instrumentality of the United States Government, except pursuant to a transfer made by, or transfer authority provided in, this Act or any other appropriations Act.

[SEC. 410. No part of any appropriation contained in this Act shall be available to pay the salary for any person filling a position, other than a temporary position, formerly held by an employee who has left to enter the Armed Forces of the United States and has satisfactorily completed his or her period of active military or naval service, and has within 90 days after his or her release from such service or from hospitalization continuing after discharge for a period of not more than 1 year, made application for restoration to his or her former position and has been certified by the Office of Personnel Management as still qualified to perform the duties of his or her former position and has not been restored thereto.]

SEC. [411]408. No funds appropriated pursuant to this Act may be expended by an entity unless the entity agrees that in expending the assistance the entity will comply with sections 2 through 4 of the Act of March 3, 1933 (41 U.S.C. 10a-10c, popularly known as the "Buy American Act").

SEC. [412]409. No funds appropriated or otherwise made available under this Act shall be made available to any person or entity that has been convicted of violating the Buy American Act (41 U.S.C. 10a-10c).

SEC. [413]410. None of the funds made available in this Act may be used for first-class airline accommodations in contravention of sections 301-10.122 and 301-10.123 of title 41, Code of Federal Regulations.

SEC. [414]411. None of the funds made available under this Act or any prior Act may be provided to the Association of Community Organizations for Reform Now (ACORN), or any of its affiliates, subsidiaries, or allied organizations.

SEC. [415]412. None of the funds made available by this Act may be used to enter into a contract, memorandum of understanding, or cooperative agreement with, make a grant to, or provide a loan or loan guarantee to any corporation that was convicted of a felony criminal violation under any Federal law within the preceding 24 months, where the awarding agency is aware of the conviction, unless [the] a Federal agency has considered suspension or debarment of the corporation and [has] made a determination that this further action is not necessary to protect the interests of the Government.

SEC. [416]413. None of the funds made available by this Act may be used to enter into a contract, memorandum of understanding, or cooperative agreement with, make a grant to, or provide a loan or loan guarantee to, any corporation with any unpaid Federal tax liability that has been assessed, for which all judicial and administrative remedies have been exhausted or have lapsed, and that is not being paid in a timely manner pursuant to an agreement with the authority responsible for collecting the tax liability, where the awarding agency is aware of the unpaid tax liability, unless [the] a Federal agency has considered suspension or debarment of the corporation and [has] made a determination that this further action is not necessary to protect the interests of the Government. [SEC. 417. It is the sense of the Congress that the Congress should not pass any legislation that authorizes spending cuts that would increase poverty in the United States.]

[SEC. 418. All agencies and departments funded by the Act shall send to Congress at the end of the fiscal year a report containing a complete inventory of the total number of vehicles owned, leased, permanently retired, and purchased during fiscal year 2014, as well as the total cost of the vehicle fleet, including maintenance, fuel, storage, purchasing, and leasing.

This division may be cited as the "Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2014".] (Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2014.)

DEPARTMENTAL OFFICES

Federal Funds

SALARIES AND EXPENSES

For necessary expenses of the Departmental Offices including operation and maintenance of the Treasury Building and Annex; hire of passenger motor vehicles; maintenance, repairs, and improvements of, and purchase of commercial insurance policies for, real properties leased or owned overseas, when necessary for the performance of official business [, including for]; terrorism and financial intelligence activities; executive direction program activities; international affairs and economic policy activities; domestic finance and tax policy activities; and Treasury-wide management policies and programs programs activities, [$312,400,000] $308,734,000: Provided, That, of the amount appropriated under this heading

(1) the following amounts shall be available as provided:

[(A) $102,000,000 for the Office of Terrorism and Financial Intelligence, of which not to exceed $26,000,000 is available for administrative expenses;]

([B] A) not to exceed $350,000 for official reception and representation expenses;

([C] B) 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 the Secretary's certificate; and

([D] C) notwithstanding any other provision of law, up to $1,000,000 may be contributed to the Organization for Economic Cooperation and Development for the Department's participation in programs related to global tax administration;

(2) [$19,187,000] up to $12,000,000 shall remain available until September 30, [2015, of which $8,287,000 is available] 2016 for the Treasury-wide Financial Statement Audit and Internal Control Program; [$3,000,000 is for] information technology modernization requirements; [$500,000 is for] and secure space requirements; [and $7,400,000 is for audit, oversight, and administration of the Gulf Coast Restoration Trust Fund;] and

(3) up to $3,400,000 shall remain available until September 30, [2016] 2017, to develop and implement programs within the Office of Critical Infrastructure Protection and Compliance Policy, including entering into cooperative agreements:

Provided further, That, in addition to the amount otherwise made available under this heading, $9,500,000 shall remain available until September 30, 2016, for necessary expenses for carrying out subtitle F of title I of division A of Public Law 112-141, to be derived from the trust fund established under section 1602 of such Public Law, without altering the percentages of funds made available for other purposes from the remaining balance of the trust fund. (Department of the Treasury Appropriations Act, 2014.)

Departmental Offices (DO), as the headquarters bureau for the Department of the Treasury, provides leadership in economic and financial policy, terrorism and financial intelligence, financial crimes, and general management. The Secretary of the Treasury has the primary role of formulating and managing the domestic and international tax and financial policies of the Federal Government. Through effective management, policies, and leadership, the Treasury Department protects our national security through targeted financial actions, promotes the stability of the nation's financial markets, and ensures the Government's ability to collect revenue and fund its operations.

Identification code 20-0101-0-1-803

Obligations by program activity:

0001

Executive Direction.....

32

37

0002

International Affairs and Economic Policy

56

56

57

0003

Domestic Finance and Tax Policy........

75

81

69

0004

Terrorism and Financial Intelligence

99

Offices

For development and acquisition of automatic data processing equipment, software, and services and for repairs and renovations to buildings owned by the Department of the Treasury, $2,725,000, to remain available until September 30, [2016] 2017: 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 under this heading shall be used to support or supplement "Internal Revenue Service, Operations Support" or "Internal Revenue Service, Business Systems Modernization"]. (Department of the Treasury Appropriations Act, 2014.)

OFFICE OF INSPECTOR GENERAL

SALARIES AND EXPENSES

For necessary expenses of the Office of Inspector General in carrying out the provisions of the Inspector General Act of 1978, [$34,800,000] $35,351,000, including hire of passenger motor vehicles; of which not to exceed $100,000 shall be available for unforeseen emergencies of a confidential nature, to be allocated and expended under the direction of the Inspector General of the Treasury [; of which not to exceed $2,500 shall be available for official reception and representation expenses; and of which $2,800,000 shall be for audits and investigations conducted pursuant to section 1608 of the Resources and Ecosystems Sustainability, Tourist Opportunities, and Revived Economies of the Gulf Coast States Act of 2012 (33 U.S.C. 1321 note)]. (Department of the Treasury Appropriations Act, 2014.)

Program and Financing (in millions of dollars)

were created by the Small Business Jobs Act of 2010 and assigned to the Department of the Treasury for management and execution.

In 2015, OIG Office of Investigations will continue to investigate all reports of fraud, waste, and abuse and other criminal activity, such as financial programs where fraud and other crimes are involved in the issuance of licenses or benefits to citizens, and will conduct proactive efforts to detect, investigate, and deter electronic crimes and other threats to the Treasury's physical and cyber critical infrastructure. The Office of Investigations will continue current efforts to aggressively investigate, close, and refer cases for criminal prosecution, civil litigation, or corrective administrative action in a timely manner.

Object Classification (in millions of dollars)

28

9

12

12

33205

32

325

12733

4190 Outlays, net (total)

The Office of Inspector General (OIG) conducts audits, evaluations, and investigations designed to: (1) promote economy, efficiency, and effectiveness and prevent and detect fraud, waste, and abuse in Departmental programs and operations and (2) keep the Secretary and the Congress fully and currently informed of problems and deficiencies in the administration of Departmental programs and operations. The OIG conducts audits and investigations of all Treasury programs and operations except those under jurisdictional oversight of the Treasury Inspector General for Tax Administration and the Special Inspector General for the Troubled Assets Relief Program. Additionally, the Treasury Inspector General functions as the Chair of the Council of Inspectors General on Financial Oversight. The Resources and Ecosystems Sustainability, Tourist Opportunities, and Revived Economies of the Gulf Coast States Act (RESTORE Act) tasked Treasury OIG with providing oversight of all projects, programs, and operations of the Gulf Coast Restoration Trust Fund.

The 2015 resources for the OIG will be used to provide critical audit oversight to ensure the effectiveness and integrity of Treasury's programs and operations. The OIG will continue to address mandated requirements related to audits of the Department's financial statements, information security, improper payments prevention, and failed Treasury-regulated financial institutions. The OIG will also address mandated requirements related to provisions of the Dodd-Frank Wall Street Reform and Consumer Protection Act, including requirements to monitor and periodically report on the transfer of functions of the Office of Thrift Supervision. In addition, the OIG will conduct audits of the Department's highest risk programs and operations. The Office of Audit expects to complete 100 percent of statutory audits by the required deadline and to complete 75 audit products in 2015.

In 2015, OIG will continue to provide oversight, on a reimbursable basis, of the Small Business Lending Fund (SBLF) and the State Small Business Credit Initiative (SSBCI). The programs

Identification code 20-0106-0-1-803

1001 Direct civilian full-time equivalent employment 2001 Reimbursable civilian full-time equivalent employment

TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION

SALARIES AND EXPENSES

For necessary expenses of the Treasury Inspector General for Tax Administration in carrying out the Inspector General Act of 1978, as amended, including purchase (not to exceed [150] 10 for replacement only for police-type use) and hire of passenger motor vehicles (31 U.S.C. 1343(b)); and services authorized by 5 U.S.C. 3109, at such rates as may be determined by the Inspector General for Tax Administration; [$156,375,000] $157,419,000, of which $5,000,000 shall remain available

until September 30, [2015] 2016; of which not to exceed $6,000,000 shall

be available for official travel expenses; of which not to exceed $500,000 shall be available for unforeseen emergencies of a confidential nature, to be allocated and expended under the direction of the Inspector General for Tax Administration [; and of which not to exceed $1,500 shall be available for official reception and representation expenses]. (Department of the Treasury Appropriations Act, 2014.)

Offices

cus its investigative efforts on identifying vulnerabilities and emerging threats to electronic tax administration.

In 2015, TIGTA's Office of Audit will focus on the major management and performance challenges and key cross-cutting issues confronting the IRS by balancing statutory audit coverage and high-risk audit work. The statutory coverage will include audits mandated by the IRS Restructuring and Reform Act of 1998 and other statutory authorities and standards involving computer security, taxpayer privacy and rights, and financial management. The remaining balance of TIGTA's audit work will focus on highrisk tax administration areas and the IRS's progress in achieving its strategic goals. Audits will address areas of concern to Congress, Secretary of the Treasury, the IRS Oversight Board and the IRS Commissioner. TIGTA's 2013 highlights include issuing 115 audit reports, and identifying more than $16.6 billion in potential financial benefits.

In 2015, TIGTA's Office of Inspections and Evaluations will conduct strategic reviews targeting specific tax administration problems. TIGTA's 2013 highlights include issuing nine inspection/evaluation reports, and identifying $204.6 thousand in cost savings.

4190 Outlays, net (total) .....

The Treasury Inspector General for Tax Administration (TIGTA) conducts independent audits, investigations, and inspections and evaluations of Treasury Department matters relating to the Internal Revenue Service (IRS), the IRS Oversight Board, and the IRS Office of Chief Counsel. TIGTA's oversight helps ensure that the IRS accomplishes its mission; improves its programs and operations; promotes economy, efficiency and effectiveness; and prevents and detects fraud, waste and abuse. TIGTA also continues to play a key role in ensuring the provisions of the Affordable Care Act are implemented and administered in accordance with the law and the intent of Congress.

In 2015, TIGTA's Office of Investigations will concentrate on three core areas: (1) employee integrity; (2) employee and infrastructure security; and (3) external attempts to corrupt tax administration. As the principal law enforcement agency responsible for protecting the integrity of tax administration, TIGTA will fo

1001 Direct civilian full-time equivalent employment. 2001 Reimbursable civilian full-time equivalent employment

EXPANDED ACCESS TO FINANCIAL SERVICES

This account supports the Department's activities to expand access to basic financial services for low- and moderate-income individuals. Funds have been used to implement a grant program (the First Accounts Program), gather information on community needs and best practices, and implement the Community Financial Access Pilot. Funding for this account was last appropriated in FY 2000 (P.L. 106-346).