Comparing DHS Component Funding, FY2024: In Brief

September 1, 2023 – May 3, 2024 R47678

Comparing DHS Component Funding,
FY2024: In Brief
Updated May 3, 2024
Congressional Research Service
https://crsreports.congress.gov
R47678

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Comparing DHS Component Funding, FY2024: In Brief

Introduction
The Department of Homeland Security Appropriations Act includes all annual appropriations for
the Department of Homeland Security (DHS), providing resources to every departmental
component. Its accompanying conference report or explanatory statement provides guidance for
the department, including how DHS should distribute those appropriations among various
programs, projects, and activities, and what additional resources Congress anticipates being
available in terms of offsetting receipts and fee revenues that fund specific programs. Together,
these documents form a snapshot of a significant portion of the DHS budget.
This report reviews that snapshot at the DHS component level, comparing
• the budget authority outlined in the FY2023 annual appropriations measure and
its explanatory statement;1
• annual appropriations requested by the Biden Administration for FY2024;2
• funding levels included in the House-passed H.R. 4367 and H.Rept. 118-123;
• funding levels recommended by the Senate Appropriations Committee (SAC) in
committee-reported S. 2625 and S.Rept. 118-85; and
• funding levels provided in the second consolidated appropriations measure (P.L.
118-47) and described in its accompanying explanatory statement.
The report makes note of advance and supplemental appropriations provided through various
measures for FY2023 and FY2024, but identifies such funding distinctly, to allow for clear
comparison on the annual appropriations packages. The report makes special note of “net
discretionary appropriations” for DHS—a perspective on the net impact the legislation that funds
DHS has on congressionally tracked budget totals.3
For other in-depth analyses of the FY2024 DHS appropriations request and the House
Appropriations Committee (HAC) and SAC responses, see
• CRS Report R47496, DHS Budget Request Analysis: FY2024;
• CRS Report R47663, Department of Homeland Security Appropriations: FY2024
Provisions; and
• CRS Report R47688, Department of Homeland Security Appropriations: FY2024
State of Play.
For background on DHS structure and function, see CRS Report R47446, The Department of
Homeland Security: A Primer.

1 P.L. 117-328, the Consolidated Appropriations Act, 2023, Division F of which is the Department of Homeland
Security Appropriations Act, 2023.
2 As amended by the Administration on May 9, 2023. See Letter from Joseph R. Biden, Jr., President of the United
States, to The Honorable Kevin McCarthy, Speaker of the House of Representatives, May 9, 2023,
https://www.whitehouse.gov/wp-content/uploads/2023/05/FY_2024_Budget_Amendment_Corrections_5-9-23.pdf.
3 When dealing with bill totals, the report refers to “adjusted annual net discretionary appropriations,” which take into
account the offsetting impact of rescissions or cancellations of budget authority provided in prior years. Neither of the
discretionary appropriations totals include emergency or disaster relief-designated funding.
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Comparing DHS Component Funding, FY2024: In Brief

FY2024 DHS Appropriations Overview
Annual Appropriations

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Table 1. DHS Annual Appropriations FY2023-FY2024
(billions of dollars of budget authority)
House
Subcommittee, Full
Senate
FY2023
FY2024
Committee
Subcommittee, Full
House Passage,
Annual
Budget
Markups; Floor
Committee Markups;
Senate Passage,

Enacted
Requesta
Consideration
Floor Consideration
Enactment
5/18/2023 (vv),
3/22/2024 (286-134),
6/21/2023 (33-25);
n/a,b
9/27-28/2023 (220-
7/27/2023 (24-4);
3/23/2024 (74-24),
Dates of Action (final votes)
12/29/2023
3/9/2023
208)
n/ac
3/23/2024
Total Budgetd
$101.61
$103.18

Gross Discretionary Appropriations
86.47
88.10
91.49
83.27
90.43
Offsetting Collections
5.43
7.40
5.84
5.84
7.32
Disaster Relief-designated Appropriations
19.95
20.26
20.26
20.26
20.26
Rescissions
0.39
0.05
2.62
0.11
1.02
Net Discretionary Budget Authority
60.70
60.37
62.79
57.08
61.83
Emergency-designated Annual or Contingent
—
4.7e
—
4.3f
—
Appropriations
Source: CRS analysis of the DHS budget request, H.Rept. 118-123; and S.Rept. 118-85.
Notes: Table includes funding levels from the most recent action reflected in the bolded headers.
a. With the exception of the Total Budget figures in this table, analyses in the report refer to the Congressional Budget Office’s (CBO’s) estimates of the President’s
budget request as outlined in the detail table at the end of H.Rept. 118-123.
b. The Senate Appropriations Committee DHS Subcommittee transmitted its bill to the full committee without a formal markup.
c. The bill was not taken up in the Senate.
d. This information is drawn from DHS budget documentation. All other amounts in the table are drawn from congressional documents, which do not reflect a total
budget projection.
e. The Administration’s request included up to $4.7 billion in contingent emergency-designated supplemental appropriations for DHS activities at the U.S.-Mexico
border.
f.
S. 2625 included $4.3 billion in emergency-designated appropriations distributed across nine DHS components.
CRS-3

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DHS Budgetary Resources: Beyond the Score
Discussion regarding annual appropriations often centers on one of two numbers:
• the total level of appropriations or “gross budget authority” provided in the bill;
or
• how the bill “scores” against budget limitations—the net discretionary budget
authority, shown in bold in Table 1.
The gross budget authority amount includes all the budget authority in the bill: discretionary
appropriations, including those designated as disaster relief or emergency requirements,
regardless of offsets from collections or rescissions;4 changes in mandatory programs directed by
the bill; and appropriated mandatory spending. This is a representation of the total budget
authority that the bill would provide the department in the fiscal year if enacted.
The “score” is a total of the net discretionary budget authority provided in the bill. The
Congressional Budget Office generally determines that net value, taking into account
• the offsetting effects on that gross total of certain collections or rescissions,
• appropriations to fund mandatory programs (in the case of DHS, U.S. Coast
Guard Retired Pay is an appropriation made to fulfil an existing legal obligation,
so it is not “scored” as discretionary spending), and
• disaster relief or emergency designations of certain amounts.
The remaining level represents the “adjusted net discretionary budget authority” provided in the
bill. It does not include programs with appropriations in permanent law. Many of those are listed
as “fee-funded” programs, as their resources are often from fees collected in special funds for a
specifically authorized purpose.
A significant portion of the total resources available to DHS is “controlled” through DHS
appropriations bills and reports.5 Special tables at the end of appropriations conference reports
and explanatory statements include a higher level of detail on the funding provided to the
department, usually at various program, project, and activity (PPA) levels. These tables—known
as detail tables—serve as a level of control for interpreting statutory authorities in the bill that
regulate the ability to transfer funding between appropriations or to reprogram money within an
appropriation.
As the detail tables represent the most complete picture of the DHS appropriations measure and
its effect on the DHS budget, Table 2 uses their data to provide a breakdown of the resources
available to DHS, distributed by component, and further broken down by funding type. This
provides a more complete description of each component’s overall resource level than a review of
the net discretionary appropriations alone.
Each component’s funding level is broken down in Table 2 across five columns, representing the
different phases of the appropriations process: prior year (FY2023) enacted,6 current year
(FY2024) requested annual appropriations, the House-passed bill, the SAC-reported bill, and the

4 A rescission is a cancellation of previously appropriated budget authority.
5 For FY2022, the $90.01 billion in gross resources reflected in the detail table accompanying the annual appropriations
represented 94.1% of the resources made available to DHS for FY2022, not including supplemental appropriations.
6 This includes annual appropriations from P.L. 117-328, Division F, and supplemental appropriations from Division N,
and P.L. 118-15.
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enacted bill. The final column shows enacted appropriations, including advance appropriations
made in FY2022 that will be available in FY2024.
Two caveats:
1. Some DHS mandatory spending is not included in the detail tables. This includes
spending on flood insurance claims, as well as trust funds for the Coast Guard
and the Secret Service.7
2. The detail tables do not reflect reimbursements between components for services
provided, such as payments from partner agencies to the Federal Law
Enforcement Training Center for the cost of training programs.8
Note: The Administration’s proposed $4.7 billion in emergency-designated contingent
appropriations is shown in Table 2 under the Office of the Secretary and Executive Management
(OSEM). Although the Office of the Secretary would have originally received those funds if
certain thresholds of border activity were reached in a timely fashion, they were to be distributed
to U.S. Customs and Border Protection, U.S. Immigration and Customs Enforcement, and the
Federal Emergency Management Agency to support their activities. Given the uncertainty of
whether specific distributions of those funds would be made, and at what level, their potential
practical impact cannot be reflected in either Table 2 or the ensuing figure. Neither the HAC-
reported nor Senate-reported DHS appropriations measure included the contingent appropriations,
and they were not included in the enacted measure.

7 Information about mandatory spending that is not reflected in the detail tables can be found in the Administration’s
budget request. The FY2024 DHS budget request can be found on the Office of Management and Budget website, or
linked directly at https://www.whitehouse.gov/wp-content/uploads/2023/03/dhs_fy2024.pdf.
8 Information on these projected resource flows can be found in the DHS annual budget justifications submitted to
Congress. The FY2024 DHS budget justification can be found at https://www.dhs.gov/publication/congressional-
budget-justification-fiscal-year-fy-2024.
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Table 2. DHS Budget Authority and Proposals, by Component, FY2023-FY2024
(budget authority, controlled for reprogramming through appropriations committee reports, in thousands of dollars)

FY2023
FY2024
Enacted
Enacted (Annual
House-Passed
SAC-Reported
(P.L. 118-47, Div. C
Component / Funding Type
and Supplemental)
FY2024 Request
H.R. 4367
S. 2625
and Supplemental)
CBP
$20,540,382
$19,495,482
$22,604,751
$21,142,025
$22,668,460
Net Discretionary Funding
18,027,395
16,446,062
19,555,331
16,141,314
19,619,040
Offsetting Collections
213,000
385,000
385,000
385,000
385,000
Fee-funded Programs
1,990,987
2,664,420
2,664,420
2,664,420
2,664,420
Emergency Annual Appropriations
—
—
—
1,951,291
—
Supplemental Appropriations
309,000
—
—
—
—
USCG
13,833,655
13,209,708
13,639,402
12,634,769
12,904,441
Net Discretionary Funding
11,630,491
12,058,464
12,488,158
10,365,203
11,753,197
Offsetting Collections
4,000
4,000
4,000
4,000
4,000
Mandatory Appropriationsa
2,044,414
1,147,244
1,147,244
1,147,244
1,147,244
Emergency Annual Appropriations
—
—
—
1,118,322
—
Supplemental Appropriations
154,750
—
—
—
—
ICE
9,138,570
8,711,149
10,247,287
9,265,973
9,936,672
Net Discretionary Funding
8,758,960
8,331,539
9,867,677
8,165,363
9,557,062
Fee-funded Programs
379,610
379,610
379,610
379,610
379,610
Emergency Annual Appropriations
—
—
—
721,000
—
TSA
9,579,540
11,048,391
10,888,003
10,640,668
10,826,287
Net Discretionary Funding
6,483,540
6,262,391
7,662,003
7,414,668
6,800,287
Offsetting Collections
2,840,000
4,530,000
2,970,000
2,970,000
3,770,000
Fee-funded Programs
256,000
256,000
256,000
256,000
256,000
CRS-6

FY2023
FY2024
Enacted
Enacted (Annual
House-Passed
SAC-Reported
(P.L. 118-47, Div. C
Component / Funding Type
and Supplemental)
FY2024 Request
H.R. 4367
S. 2625
and Supplemental)
FLETC
406,547
379,198
381,498
360,611
377,200
Net Discretionary Funding
406,547
379,198
381,498
352,611
377,200
Emergency Annual Appropriations
—
—
—
8,000
—
OSEM
384,794
5,028,055
201,246
319,463
404,695
Net Discretionary Funding
384,794
328,055
201,246
319,463
404,695
Emergency Annual Appropriations
—
4,700,000
—
—
—
IASA
316,640
373,255
348,736
341,497
345,410
Net Discretionary Funding
316,640
373,255
348,736
341,497
345,410
OIG
214,879
228,371
228,371
237,000
220,127
Net Discretionary Funding
214,879
228,371
228,371
237,000
220,127
USCIS
5,829,266
6,505,516
5,765,187
6,108,983
6,267,418
Net Discretionary Funding
267,981
865,194
124,865
285,661
281,140
Fee-funded Programs
5,561,285
5,640,322
5,640,322
5,640,322
5,986,278
Emergency Annual Appropriations
—
—
—
183,000
—
Total Discretionary, Emergency, and
94,803,746
92,804,093
91,506,976
87,579,431
107,751,582
Disaster Relief Budget Authority
Source: CRS analysis of P.L. 117-328 and its accompanying explanatory statement. H.R. 4367 and H.Rept. 118-123; S. 2625 and S.Rept. 118-85; and P.L. 118-47 and its
accompanying explanatory statement.
Notes: Data do not reflect the impact of rescissions or advance appropriations not available in a given fiscal year. SAC = Senate Appropriations Committee; CBP = U.S.
Customs and Border Protection; USCG = U.S. Coast Guard; ICE = U.S. Immigration and Customs Enforcement; TSA = Transportation Security Administration; FEMA =
Federal Emergency Management Agency; CISA = Cybersecurity and Infrastructure Security Agency; USSS = U.S. Secret Service; MD = Management Directorate; S&T =
Science and Technology Directorate; CWMD = Office of Countering Weapons of Mass Destruction; FLETC = Federal Law Enforcement Training Center; OSEM =
Office of the Secretary and Executive Management; IASA = Intelligence, Analysis, and Situational Awareness; OIG = Office of the Inspector General; USCIS = U.S.
Citizenship and Immigration Services.
a. This mandatory appropriation is for Coast Guard Retired Pay, and is reflected in the bill, but not in its discretionary totals.
CRS-8

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Figure 1 uses the data in Table 1 to provide a visual representation of the resources available to
seven DHS operational components—the seven largest components of DHS in terms of net
discretionary budget authority:
• U.S. Customs and Border Protection (CBP),
• U.S. Coast Guard (USCG),
• Immigration and Customs Enforcement (ICE),
• Transportation Security Administration (TSA),
• Federal Emergency Management Agency (FEMA),
• U.S. Secret Service (USSS), and
• Cybersecurity and Infrastructure Security Agency (CISA).
In Figure 1, these seven components are listed along the bottom axis, showing the same five
stages for each as in Table 1.
The base (medium blue) segment of each bar represents net discretionary budget authority. Atop
those bars are additional bars that represent other funding types:
• offsetting collections (orange),
• programs paid for directly by fees (gray),
• mandatory appropriations (yellow),
• funding covered by disaster relief (dark blue),9 and
• supplemental appropriations, including advance appropriations (green).10
Atop the column describing the SAC-reported bill, black segments indicate emergency-
designated funding for the respective components.
Among the changes Figure 1 illuminates are
• the relative magnitude of disaster spending (which encompasses the mandatory,
disaster relief-designated, and supplemental funding for FEMA) compared with
other DHS funding priorities;
• the Administration’s proposal to provide additional offsetting fee revenue to
support TSA, and how appropriations measures needed to include additional
discretionary funding to maintain the proposed budget in the absence of
authorization to provide those additional revenues; and
• FY2024 advance supplemental appropriations provided in Division J, Title V of
P.L. 117-58 (the Infrastructure Investment and Jobs Act).

9 For more details about adjustments to discretionary spending limits under the Budget Control Act, see CRS Report
R45778, Exceptions to the Budget Control Act’s Discretionary Spending Limits, by Megan S. Lynch.
10 The Congressional Budget Office scores the $16 billion in supplemental appropriations for the Disaster Relief Fund
in P.L. 118-15 as being FY2024 appropriations. Supplemental appropriations in this case also include advance
appropriations provided in P.L. 117-58, the Infrastructure Investment and Jobs Act, Division J.
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Figure 1. DHS Budget Authority by Selected Components, FY2023 and FY2024

Source: See Table 2.
Notes: Data do not reflect the impact of rescissions or advance appropriations not available in a given fiscal year. Some values are not visible due to scale.
CRS-10

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DHS Appropriations: Comparing Scores
It is often useful to present comparative analysis to put proposed annual funding levels for DHS
components in context. Table 3 shows net discretionary annual FY2023 appropriations for DHS
distributed by departmental component in comparison with two common baselines described
below.
The table presents an analysis of component-level net discretionary annual appropriations—
appropriations provided from the Treasury that are not offset by other incoming resources or
given special exemption.11 Comparisons are drawn between two common baselines that are also
shown in Table 1—the FY2024 requested annual funding level and the FY2023 enacted funding
level. The first column of figures shows the FY2024 enacted annual net discretionary amount for
each component. Changes from that level are reflected in thousands of dollars, and then as a
percentage. The components are ordered from largest to smallest by FY2024 enacted annual net
discretionary budget authority.
FY2023 and FY2024 supplemental and advance appropriations are not reflected in Table 3. The
purpose of this table is to provide comparative perspectives on annual appropriations levels, as
well as to improve understanding of comparative annual appropriations levels across the
department, rather than to survey total resources provided by Congress.
Table 3. Enacted DHS Annual Net Discretionary Appropriations, FY2024, Compared
(net discretionary budget authority, in thousands of dollars)
v. FY2024 Annual Request
v. FY2023 Annual Enacted
P.L. 118-47,
Component
Div. C
$
%
$
%
CBP
19,619,040
3,172,978
19.3%
1,591,645
8.8%
USCG
11,753,197
-305,267
-2.5%
122,706
1.1%
ICE
9,557,062
1,225,523
14.7%
798,102
9.1%
TSA
6,800,287
537,896
8.6%
316,747
4.9%
FEMA
5,080,537
-267,719
-5.0%
-394,887
-7.2%
USSS
3,087,797
78,019
2.6%
265,617
9.4%
CISA
2,873,008
-183,278
-6.0%
-34,130
-1.2%
MD
1,982,637
-461,007
-18.9%
-85,768
-4.1%
S&T
741,634
-145,535
-16.4%
-158,907
-17.6%
CWMD
409,441
-18,620
-4.3%
-21,531
-5.0%
OSEM
404,695
76,640
23.4%
19,901
5.2%
FLETC
377,200
-1,998
-0.5%
-29,347
-7.2%
IASA
345,410
-27,845
-7.5%
28,770
9.1%
USCIS
281,140
-584,054
-67.5%
13,159
4.9%
OIG
220,127
-8,244
-3.6%
5,248
2.4%

11 The two most common types of exemption in the DHS appropriations context are the emergency designation and the
disaster relief designation. These designations exempt such funding from being counted against discretionary budget
limits.
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v. FY2024 Annual Request
v. FY2023 Annual Enacted
P.L. 118-47,
Component
Div. C
$
%
$
%
Total
63,533,212
3,087,489
5.1%
2,437,325
4.0%
Source: CRS analysis of P.L. 117-328, Division F, and its accompanying explanatory statement, H.R. 4367, and
H.Rept. 118-123.
Notes: Negative numbers are shown in parentheses. “—” = a zero value, indicating no difference. Data do not
reflect the impact of transfers, rescissions, emergency- or disaster relief-designated funding, or advance
appropriations not available in the given fiscal year. CBP = U.S. Customs and Border Protection; USCG = U.S.
Coast Guard; ICE = U.S. Immigration and Customs Enforcement; TSA = Transportation Security Administration;
FEMA = Federal Emergency Management Agency; USSS = U.S. Secret Service; CISA = Cybersecurity and
Infrastructure Security Agency; MD = Management Directorate; S&T = Science and Technology Directorate;
CWMD = Office of Countering Weapons of Mass Destruction; OSEM = Office of the Secretary and Executive
Management; FLETC = Federal Law Enforcement Training Center; IASA = Intelligence, Analysis, and Situational
Awareness; USCIS = U.S. Citizenship and Immigration Services; OIG = Office of the Inspector General.
Emergency-Designated Funding in Annual
Appropriations Measures
It is atypical for annual appropriations measures to include emergency-designated appropriations.
However, the Biden Administration’s budget proposal—with the inclusion of a $4.7 billion
emergency-designated contingency appropriation—could be said to have opened the door for
atypical approaches in FY2024. If the Administration’s proposal had been enacted, ongoing
activities that had been funded in the FY2023 DHS annual appropriations act could have been
funded as emergency requirements in FY2024 if migrant activity at the U.S.-Mexico border
reached certain thresholds.12 Those contingent emergency appropriations are not included in this
reports’ analysis for two reasons: (1) the precise level of budget authority that would have been
provided was contingent upon an unpredictable outside factor, and (2) the potential budget
authority was not allocated by component—funding distribution would have been done by the
Secretary of DHS based on need.
SAC-reported S. 2625 included $4.3 billion in emergency-designated funding distributed across 9
of DHS’s 15 components. Table 4 lists those components and the appropriations receiving
emergency-designated budget authority in the SAC-reported bill.

12 For more details, see “Southwest Border Contingency Fund,” in CRS Report R47496, DHS Budget Request Analysis:
FY2024, by William L. Painter.
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Comparing DHS Component Funding, FY2024: In Brief

Table 4. Emergency-Designated Appropriations in SAC-Reported S. 2625
(thousands of dollars of budget authority)
Component (Appropriation)
Amount
Management Directorate (PC&I)
$63,365
U.S. Customs and Border Protection (O&S)
798,652
U.S. Customs and Border Protection (PC&I)
1,152,529
U.S. Immigration and Customs Enforcement (O&S)
686,000
U.S. Immigration and Customs Enforcement (PC&I)
35,000
U.S. Coast Guard (PC&I)
1,118,322
U.S. Secret Service (O&S)
197,785
U.S. Secret Service (PC&I)
18,000
U.S. Secret Service (R&D)
4,217
Federal Emergency Management Agency (PC&I)
33,020
U.S. Citizenship and Immigration Services (O&S)
183,000
Federal Law Enforcement Training Center (PC&I)
8,000
Countering Weapons of Mass Destruction (FA)
2,000
Source: CRS analysis of S. 2625 and S.Rept. 118-85.
Notes: PC&I = Procurement, Construction, and Improvements; O&S = Operations and Support; R&D =
Research and Development; FA = Federal Assistance.

Ultimately, the FY2024 enacted DHS appropriations measure did not include any emergency or
contingent emergency appropriations.

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Comparing DHS Component Funding, FY2024: In Brief

Author Information

William L. Painter

Specialist in Homeland Security and Appropriations

Disclaimer
This document was prepared by the Congressional Research Service (CRS). CRS serves as nonpartisan
shared staff to congressional committees and Members of Congress. It operates solely at the behest of and
under the direction of Congress. Information in a CRS Report should not be relied upon for purposes other
than public understanding of information that has been provided by CRS to Members of Congress in
connection with CRS’s institutional role. CRS Reports, as a work of the United States Government, are not
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its entirety without permission from CRS. However, as a CRS Report may include copyrighted images or
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