On April 10, 2013, President Obama submitted his FY2014 budget request. The request included a total of $45.4 billion for agencies funded through the Financial Services and General Government (FSGG) appropriations bill, including $315 million for the Commodity Futures Trading Commission (CFTC). On July 23, 2013, the House Committee on Appropriations (hereinafter "the House committee") reported the Financial Services and General Government Appropriations Act, 2014 ( H.R. 2786 ; H.Rept. 113-172 ). H.R. 2786 would have provided $38.1 billion for agencies funded through the House FSGG Appropriations Subcommittee. In addition, the CFTC would have received $194.6 million through the FY2014 Agriculture appropriations bill ( H.R. 2410 , H.Rept. 113-116 ). Total FY2014 funding in the House bill would have been $38.3 billion, about $7.1 billion below the President's FY2014 request. On July 25, 2013, the Senate Committee on Appropriations (hereinafter "the Senate committee") reported its Financial Services and General Government Appropriations Act, 2014 ( S. 1371 ; S.Rept. 113-80 ). S. 1371 would have provided $44.3 billion for FSGG agencies, including $315 million for the CFTC, which would have been $1.1 billion below the President's FY2014 request. Table 1 reflects the status of FSGG appropriations measures at key points in the appropriations process. Prior to the beginning of FY2014, 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. 59 was introduced on September 10, 2013, and passed the House on September 20. On September 27, 2013, the Senate passed H.J.Res. 59 with an amendment. Subsequent actions to resolve differences between the House and Senate, which included the consideration of various House amendments to that Senate amendment, were unsuccessful. No other interim CRs that broadly covered the previous fiscal year's projects and activities received congressional action at that time. Because none of the 12 regular appropriations bills for FY2014 were enacted prior to the beginning of the fiscal year, a funding gap commenced on October 1, 2013. Congressional action on FY2014 appropriations between October 2 and October 15 was generally limited to a number of narrow CRs to provide funding for certain programs or classes of individuals. On October 16, 2013, the Senate passed a previously passed bill, H.R. 2775 , with an amendment that, in part, provided interim continuing appropriations for the previous fiscal year's projects and activities, and retitled H.R. 2775 as the Continuing Appropriations Act, 2014. Later that same day, the House agreed to the Senate amendment to H.R. 2775 . The CR was signed into law on October 17, 2013 ( P.L. 113-46 ), thus terminating the funding gap that same day. With some routine exceptions, P.L. 113-46 provided budget authority through January 15, 2014. Under P.L. 113-46 , most FSGG accounts were funded at the same level as they were for FY2013. However, there were exceptions to this general approach, which are often referred to in appropriations argot as "anomalies." The anomalies identified in P.L. 113-46 included: Section 125 provided appropriations for "The Judiciary—Courts of Appeals, District Courts, and Other Judicial Services—Salaries and Expenses" at a rate of operations of $4,820,181,000, with an amount not to exceed $25,000,000 to be available for transfer between accounts to maintain minimum operating levels. Section 126 provided appropriations for "The Judiciary—Courts of Appeals, District Courts, and Other Judicial Services—Defender Services" at a rate for operations of $1,012,000,000. Section 127 provided that the District of Columbia may expend local funds under the heading "District of Columbia Funds" for such programs and activities under Title IV of H.R. 2786 as reported by the House Committee on Appropriations. The rate of spending is to be the rate set forth under "District of Columbia Funds—Summary of Expenses" as included in the Fiscal Year 2014 Budget Request Act of 2013 (D.C. Act 20-127), as modified as of the date of the enactment of this joint resolution. On January 15, 2014, the House amended a previously passed bill, H.R. 3547 , renaming it the Consolidated Appropriations Act, 2014, and passed it again on a vote of 359-67. The Senate took up the amended bill on January 16, 2014, passing it on a vote of 72-26. The President signed H.R. 3547 into law as P.L. 113-76 on January 17, 2014. Total FY2014 FSGG funding in P.L. 113-76 was $42.3 billion, about $2.2 billion below the President's FY2014 request . The FSGG appropriations were enacted as Division E of P.L. 113-76 . In lieu of a report on H.R. 3547 , the Chairman of the House Committee on Appropriations submitted an explanatory statement, printed in the Congressional Record for January 15, 2014, henceforth referred to as "Explanatory Statement, Consolidated Appropriations Act, 2014." 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 109 th 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 Subcommittee on Transportation, Treasury, the Judiciary, Housing and Urban Development, and Related Agencies 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 but not in the House, where it is under the Agriculture Subcommittee. 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. For these five segments of the FSGG appropriations bill, Table 2 lists the enacted amounts for FY2013 prior to the sequester under the Budget Control Act of 2011 ( P.L. 112-25 ), the President's FY2014 request, amounts recommended by the House and Senate Appropriations Committees for FY2014, and the FY2014 enacted amounts. Past Congressional Research Service (CRS) reports on FSGG appropriations have carried detailed comparisons with previous years' funding levels. Due to the impact of sequestration on budget authority available to the federal government under the Consolidated and Further Continuing Appropriations Act, 2013 ( P.L. 113-6 ) and the Disaster Relief Appropriations Act, 2013 ( P.L. 113-2 ), complete post-sequestration numbers are not available at the program, project, and activity levels. Therefore, the charts in this report generally contain information on only pre-sequester funding levels for FY2013 as reported by the Senate Committee on Appropriations. In some cases, particularly with regard to funding for the Treasury, CRS was supplied post-sequester numbers by the executive branch and Table 3 includes these figures. This section examines FY2014 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 guarding the nation's financial system against a variety of 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. 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 and managing Treasury's operations, while the bureaus undertake 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 divided into those engaged in financial management and regulation and those engaged in law enforcement.