That law also authorized the establishment of the IEFA in the Treasury of the United States.
All revenue from fees collected for immigration and naturalization benefits are deposited in the IEFA and remain available to provide immigration and naturalization benefits and the collection, safeguarding and accounting for fees.
[1] INS no longer exists, and its functions are split between the United States Citizenship and Immigration Services (USCIS), U.S. Immigration and Customs Enforcement (ICE), and U.S. Customs and Border Protection (CBP).
A later legislation, the Departments of Commerce, Justice, and State, the Judiciary, and Related Agencies Appropriations Act, 1991, Pub.
[1] Another provision requires the Attorney General to prepare and submit annually to Congress statements of financial condition of the IEFA, including beginning account balance, revenues, withdrawals, and ending account balance and projections for the ensuing fiscal year.