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U.S. Citizenship and Immigration Services (USCIS) is the government agency that oversees lawful immigration to the United States. USCIS is funded primarily by immigration and naturalization benefit fees charged to applicants and petitioners. Fees collected from individuals or organizations filing immigration benefit requests are deposited into the Immigration Examinations Fee Account (IEFA). Congress created the IEFA in 1988, establishing the authority to recover the full cost of immigration benefit processing. This account represents approximately 95 percent of USCIS’ fiscal year (FY) 2016 total budget authority. The remaining budget authority comes from two other mandatory fee accounts and appropriated funding for the E-Verify program.