The Financial Services and General Government (FSGG) appropriations were provided through a consolidated budget bill ( H.R. 3288 ) that was signed into law ( P.L. 111-117 ) by President Obama on December 16, 2009. Prior to the enactment of the consolidated bill, two continuing resolutions had provided funding for FSGG programs and activities between October 1, 2009, and December 18, 2009, generally at FY2009 rates. The House passed H.R. 3170 , the Financial Services and General Government Appropriations Act, FY2010, on July 16, 2009. The House approved $46.389 billion for FSGG programs and agencies, a 4.1% increase from FY2009 enacted appropriations. The Senate Appropriations Committee reported its FY2010 FSGG appropriations bill, S. 1432 , on July 9, 2009. The Senate bill would have provided $46.479 billion for FSGG programs and agencies, a 4.3% increase from FY2009 enacted appropriations. P.L. 111-117 provides $46.435 for FSGG agencies, a 4.0% increase from FY2009 enacted levels. Table 1 , below, reflects the status of various FY2010 FSGG appropriations bills at key points in the appropriations process. On February 1, 2010, President Obama issued his FY2011 budget request. On March 10, 2010, the chairman of the House Appropriations Committee announced that the committee "will not approve requests for earmarks directed to for-profit entities." Also on March 10, 2010, the chairman of the Senate Committee on Appropriations said that such a ban would "discriminate against for-profit organizations" and would not address "earmark growth" in the non-profit sector. Members of Congress disclosed 279 earmarks in the enacted FY2009 FSGG appropriations bill, although it is not known how many were directed to for-profit and non-profit organizations. The House and Senate Committees on Appropriations reorganized their subcommittee structures in early 2007. Each chamber created a new Subcommittee on Financial Services and General Government (FSGG). In the House, the jurisdiction of the FSGG Subcommittee was formed primarily of 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. 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. Additionally, 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. On May 7, 2009, the Obama Administration delivered its FY2010 budget request to Congress. The Administration requested $46.439 billion for FSGG agencies and programs, an increase of $1.857 billion (+4.2%) over FY2009 enacted appropriations. The House approved $46.389 billion for FSGG agencies, an increase of $1.807 billion (+4.1%) over FY2009 enacted appropriations, and $50 million less than the Administration requested. The Senate Appropriations Committee recommended $46.479 billion, an increase of $1.897 billion (+4.3%) over FY2009 enacted appropriations, and $40 million more than the Administration requested. P.L. 111-117 , Consolidated Appropriations Act, 2010, provides $46.265 billion for FSGG agencies in FY2010, and P.L. 111-80 provides an additional $169 million for the Commodity Futures Trading Commission (CFTC), for a total of $46.435 billion. Table 2 lists the enacted amounts for FY2009, emergency appropriations for FY2009, the Administration's FY2010 request, the House approved amounts for FY2010, the Senate Appropriations Committee's recommendations for FY2010, and enacted appropriations for FY2010. The wide scope of FSGG appropriations—which provide funding for two of the three branches of the federal government, a city government, and 26 independent agencies with a range of functions—encompasses a number of potentially controversial issues, some of which are identified below. Department of the Treasury. Is the proposed funding for enforcement, taxpayer services, and business systems modernization at the Internal Revenue Service adequate for lowering the federal tax gap? Executive Office of the President (EOP). Should Congress consider proposals from the Obama Administration to combine the White House Office and the Office of Policy Development accounts, and to increase National Security Council funding and staff levels under the EOP appropriation? The Judiciary. What level of funding should Congress provide for judicial security enhancements and other administrative issues, such as hiring of additional staff to meet the demands of rising workloads due to increases in bankruptcy filings and criminal cases, and increasing the hourly rates paid to public defenders? United States Postal Service. In light of the U.S. Postal Service's financial challenges, should Congress consider removing the six-day delivery requirement that has appeared in annual appropriations laws? This section examines FY2010 appropriations for the Treasury Department and its operating bureaus, including the Internal Revenue Service (IRS). Table 3 shows the enacted amounts for FY2009, the Obama Administration's budget request for FY2010, the amounts for FY2010 in H.R. 3170 as passed by the House, and the Senate Appropriations Committee's recommendations for FY2010 in S. 1432 and the enacted amounts for FY2010. The Treasury Department performs a variety of critical governmental functions. They can be summarized as protecting the nation's financial system against a host of illicit activities (e.g., money laundering and terrorist financing), collecting tax revenue, enforcing tax laws, managing and accounting for federal debt, administering the federal government's finances, regulating 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 initiatives and managing Treasury's operations, while the bureaus perform specific tasks assigned to Treasury, mainly through statutory mandates. In the past decade or so, the bureaus have accounted for over 95% of the agency's funding and work force. With one exception, the bureaus can be divided into those engaged in financial management and regulation and those engaged in law enforcement. In recent decades, the Comptroller of the Currency, U.S. Mint, Bureau of Engraving and Printing, Financial Management Service (FMS), Bureau of the Public Debt, Community Development Financial Institutions Fund (CDFI), and Office of Thrift Supervision have taken on responsibilities related to the management of the federal government's finances or the supervision and regulation of the U.S. financial system. In contrast, law enforcement arguably has been the primary focus of the responsibilities handled by the Bureau of Alcohol, Tobacco, and Firearms; U.S. Secret Service; Federal Law Enforcement Training Center; U.S. Customs Service; Financial Crimes Enforcement Network (FinCEN); and the Treasury Forfeiture Fund. With the advent of the Department of Homeland Security in 2002, Treasury's direct involvement in law enforcement has shrunk considerably. An exception to this simplified dichotomy is the Internal Revenue Service (IRS), whose main responsibilities encompass both the collection of tax revenue and the enforcement of tax laws and regulations. Funding for many bureaus comes largely from direct appropriations. This is the case for the IRS, FMS, Bureau of Public Debt, FinCEN, Alcohol and Tobacco Tax and Trade Bureau (ATB), Office of the Inspector General (OIG), Treasury Inspector General for Tax Administration (TIGTA), and the CDFI. By contrast, operating funds for the Treasury Franchise Fund, U.S. Mint, Bureau of Engraving and Printing, Office of the Comptroller of the Currency, and the Office of Thrift Supervision come largely from the fees they charge for services and products they provide. In FY2009, Treasury is receiving $12.687 billion in appropriated funds (excluding $187 million in supplemental appropriations authorized by the American Recovery and Reinvestment Act of 2009─ARRA, P.L. 111-5 ), or 3.5% more than the amount enacted for FY2008. As usual, most of this money is being used to finance the operations of the IRS, which is receiving $11.523 billion in FY2009, or 91% of total appropriations for Treasury. The remaining $1.164 billion is spread among Treasury's other main appropriations accounts in the following amounts: departmental offices (which includes the Office of Terrorism and Financial Intelligence—or TFI—and the Office of Foreign Assets Control) is receiving $279 million; department-wide systems and capital investments, $27 million; OIG, $26 million; TIGTA, $146 million; CDFI, $107 million; FinCEN, $91 million; FMS, $240 million; ATB, $99 million; and Bureau of the Public Debt, $177 million. On the whole, the Obama Administration is requesting $13.366 billion in direct appropriations for Treasury in FY2010, or 5.3% more than the amount enacted for FY2009.