Monthly Treasury Statement 

of Receipts and Outlays 

of the United States Government 

 

For Fiscal Year 2009 Through April 30, 2009, and Other Periods 

Highlight 

The administration has reclassified prior month expenditures related to the 

Emergency Economic Stabilization Act (EESA- also known as TARP). Consistent with 

statutory requirements of the Federal Credit Reform Act and EESA, TARP purchases 

are now being accounted for on a net present value basis, taking into account market 

risk. Accordingly, budget outlays have been reduced and direct loan financing 

activity correspondingly increased by $175 billion. 

RECEIPTS

OUTLAYS

DEFICIT

-1,000

-500

0

500

1,000

1,500

2,000

2,500

B

I

L

L

I

O

N

S

RECEIPTS, OUTLAYS, AND 

SURPLUS/DEFICIT THROUGH APRIL 2009

 

Contents 

Summary, page 2 

Receipts, page 6 

Outlays, page 7 

Means of financing, page 20 

Receipts/outlays by month, page 28 

Federal trust funds/securities, page 30 

Receipts by source/outlays by 

 function, page 30 

Explanatory notes, page 31 

Compiled and Published by 

Department of the Treasury 

Financial Management Service 
2

Introduction 

The Monthly Treasury Statement of Receipts and Outlays of the United 

States Government (MTS) is prepared by the Financial Management 

Service, Department of the Treasury, and after approval by the Fiscal 

Assistant Secretary of the Treasury; is normally released on the 8th 

workday of the month following the reporting month. The publication is 

based on data provided by Federal entities, disbursing officers, and 

Federal Reserve banks. 

AUDIENCE 

The MTS is published to meet the needs of those responsible for or 

interested in the cash position of the Treasury, those who are responsible 

or interested in the Government's budget results; and individuals and 

businesses whose operations depend upon or are related to the 

Government's financial operations. 

DISCLOSURE STATEMENT 

This statement summarizes the financial activities of the Federal 

Government and off-budget Federal entities conducted in accordance 

with the Budget of the U.S. Government, i.e., receipts and outlays of 

funds, the surplus or deficit, and the means of financing the deficit or 

disposing of the surplus. Information is presented on a modified cash 

basis; receipts are accounted for on the basis of collections; refunds of 

receipts are treated as deductions from gross receipts; revolving and 

management fund receipts, reimbursements and refunds of monies 

previously expended are treated as deductions from gross outlays; and 

interest on the public debt (public issues) is recognized on the accrual 

basis. Major information sources include accounting data reported by 

Federal entities, disbursing officers, and Federal Reserve banks. 

TRIAD OF PUBLICATIONS 

The MTS is part of a triad of Treasury financial reports. The Daily 

Treasury Statement is published each working day of the Federal 

Government. It provides data on the cash and debt operations of the 

Treasury based upon reporting of the Treasury account balances by 

Federal Reserve banks. The MTS is a report of Government receipts and 

outlays, based on agency reporting. The Combined Statement of 

Receipts, Outlays, and Balances of the United States Government is the 

official publication of the detailed receipts and outlays of the 

Government. It is published annually in accordance with legislative 

mandates given to the Secretary of the Treasury. 

DATA SOURCES AND INFORMATION 

The Explanatory Notes section of this publication provides information 

concerning the flow of data into the MTS and sources of information 

relevant to the MTS. 

Table 1. Summary of Receipts, Outlays, and the Deficit/Surplus of the U.S. Government, Fiscal Years 2008 and 2009, by 

 Month 

[$ millions] 

Period Receipts Outlays Deficit/Surplus (-) 

FY 2008 

 October................................................................... 178,175 235,014 56,838 

 November............................................................... 151,055 249,293 98,238 

 December............................................................... 276,982 228,721 -48,261 

 January................................................................... 255,217 237,379 -17,839 

 February ................................................................. 105,723 281,287 175,563 

 March ..................................................................... 178,816 227,028 48,212 

 April ........................................................................ 403,751 244,469 -159,282 

 May......................................................................... 124,272 290,199 165,927 

 June........................................................................ 259,912 226,365 -33,547 

 July ......................................................................... 160,494 263,261 102,767 

 August .................................................................... 157,016 268,930 111,914 

 September.............................................................. 272,228 226,494 -45,734 

 Year-to-Date ........................................................ 2,523,642 2,978,440 454,798 

FY 2009 

 October................................................................... 164,847 1320,372 155,525 

 November............................................................... 144,782 2269,983 125,201 

 December............................................................... 237,811 3289,566 51,755 

 January................................................................... 226,109 4289,567 63,457 

 February ................................................................. 87,328 5281,188 193,860 

 March ..................................................................... 128,957 6320,545 191,589 

 April ........................................................................ 266,232 287,139 20,907 

 Year-to-Date ........................................................ 1,256,066 2,058,360 802,294 

1

Outlays have been decreased by $81,652 million for the month of October 2008 to reflect 

additional reporting by the Department of the Treasury.

2 Outlays have been decreased by $39,196 million for the month of November 2008 to 

reflect additional reporting by the Department of the Treasury.

3 Outlays have been decreased by $31,869 million for the month of December 2008 to 

reflect additional reporting by the Department of the Treasury.

4 Outlays have been decreased by $23,087 million for the month of January 2009 to reflect 

additional reporting by the Department of the Treasury.

5 Outlays have been increased by $1,077 million for the month of February 2009 to reflect 

additional reporting by the Department of the Treasury. 

6 Outlays have been decreased by $685 million for the month of March 2009 to reflect 

additional reporting by the Department of the Treasury. 

Note: Details may not add to totals due to rounding. 
3

Table 2. Summary of Budget and Off-Budget Results and Financing of the U.S. Government, April 2009 and Other Periods 

[$ millions] 

Classification This 

Month 

Current 

Fiscal 

Year to Date 

Budget 

Estimates Full Fiscal 

Year1

Prior 

Fiscal Year 

to Date 

(2008) 

Budget 

Estimates 

Next Fiscal 

Year (2010)1

 

Total On-Budget and Off-Budget Results: 

Total Receipts....................................................................................................... 266,232 1,256,066 2,186,413 1,549,720 2,380,745 

 On-Budget Receipts .......................................................................................... 195,849 866,366 1,531,923 1,161,551 1,698,952 

 Off-Budget Receipts ........................................................................................... 70,383 389,700 654,490 388,169 681,793 

Total Outlays ........................................................................................................ 287,139 2,058,360 3,938,478 1,703,191 3,552,172 

 On-Budget Outlays ............................................................................................ 237,834 1,761,117 3,421,570 1,430,625 3,010,635 

 Off-Budget Outlays ............................................................................................. 49,305 297,243 516,908 272,566 541,537 

Total Surplus (+) or Deficit (-)................................................................................ -20,907 -802,294 -1,752,065 -153,471 -1,171,427 

 On-Budget Surplus (+) or Deficit (-) ................................................................... -41,985 -894,752 -1,889,647 -269,074 -1,311,683 

 Off-Budget Surplus (+) or Deficit (-) .................................................................... +21,078 +92,457 +137,582 +115,603 +140,256 

Total On-Budget and Off-Budget Financing.......................................................... 20,907 802,294 1,752,065 153,471 1,171,427 

Means of Financing: 

 Borrowing from the Public................................................................................... 97,290 1,123,600 2,561,773 201,151 1,144,319 

 Reduction of Operating Cash, Increase (-).......................................................... -69,302 33,479 -301,608 -65,470 ...... 

 By Other Means.................................................................................................. -7,080 -354,785 -508,100 17,790 27,108 

1These estimates are based on the FY 2010 Budget, released by the Office of 

Management and Budget on February 26, 2009. 

... No Transactions 

Note: Details may not add to totals due to rounding. 

Figure 1. Monthly Receipts, Outlays, and Budget Deficit/Surplus of the U.S. Government, Fiscal Years 2008 and 

 2009 

Outlays

Receipts

Deficit (-) /Surplus

-300

-200

-100

0

100

200

300

400

500

Oct

FY

2008

Dec Feb Apr Jun Aug Oct

FY

2009

Dec Feb Apr

$ billions
4

Figure 2. Monthly Receipts of the U.S. Government, by Source, Fiscal Years 2008 and 2009 

Other Taxes and Receipts

Income Taxes

Social Security & Retirement

Total Receipts

0

50

100

150

200

250

300

350

400

450

Oct

FY

2008

Dec Feb Apr Jun Aug Oct

FY

2009

Dec Feb Apr

$ billions

Figure 3. Monthly Outlays of the U.S. Government, by Function, Fiscal Years 2008 and 2009 

Net Interest

National Defense

Other Non-Defense

Social Security & Medicare

Total Outlays

0

50

100

150

200

250

300

350

400

450

Oct

FY

2008

Dec Feb Apr Jun Aug Oct

FY

2009

Dec Feb Apr

$ billions
5

Table 3. Summary of Receipts and Outlays of the U.S. Government, April 2009 and Other Periods 

[$ millions] 

Classification This 

Month 

Current 

Fiscal 

Year to Date 

Comparable 

Prior Period 

Year to Date 

Budget 

Estimates 

Full Fiscal Year1

 

Budget Receipts 

Individual Income Taxes ......................................................................................................... 136,668 566,369 747,558 957,595 

Corporation Income Taxes...................................................................................................... 14,545 70,781 171,142 165,090 

Social Insurance and Retirement Receipts: 

 Employment and General Retirement (Off-Budget) .............................................................. 70,383 389,700 388,169 654,490 

 Employment and General Retirement (On-Budget) .............................................................. 20,602 119,133 118,984 195,715 

 Unemployment Insurance..................................................................................................... 7,058 17,117 18,801 44,053 

 Other Retirement .................................................................................................................. 323 2,401 2,415 4,458 

Excise Taxes .......................................................................................................................... 5,642 34,343 37,130 71,090 

Estate and Gift Taxes ............................................................................................................. 3,976 16,082 18,121 26,269 

Customs Duties ...................................................................................................................... 1,878 14,063 15,717 23,552 

Miscellaneous Receipts .......................................................................................................... 5,158 26,077 31,684 44,101 

 Total Receipts ................................................................................................................... 266,232 1,256,066 1,549,720 2,186,413 

 (On-Budget)..................................................................................................................... 195,849 866,366 1,161,551 1,531,923 

 (Off-Budget)..................................................................................................................... 70,383 389,700 388,169 654,490 

Budget Outlays 

Legislative Branch .................................................................................................................. 362 2,813 2,633 4,772 

Judicial Branch ....................................................................................................................... 527 3,768 3,584 6,810 

Department of Agriculture....................................................................................................... 7,884 72,356 59,823 115,877 

Department of Commerce....................................................................................................... 1,035 6,315 4,136 12,125 

Department of Defense-Military .............................................................................................. 51,704 368,588 342,401 668,909 

Department of Education ........................................................................................................ 5,653 39,453 38,624 49,075 

Department of Energy............................................................................................................. 1,909 12,866 11,044 28,877 

Department of Health and Human Services............................................................................ 72,707 452,499 401,628 812,046 

Department of Homeland Security.......................................................................................... 3,989 31,550 22,880 53,192 

Department of Housing and Urban Development ................................................................... 3,507 26,296 27,297 68,965 

Department of the Interior....................................................................................................... 1,088 6,340 5,874 11,736 

Department of Justice............................................................................................................. 1,774 14,826 15,717 27,793 

Department of Labor............................................................................................................... 13,000 65,733 31,034 121,551 

Department of State................................................................................................................ 1,368 11,806 9,519 25,298 

Department of Transportation................................................................................................. 4,748 35,802 33,980 76,975 

Department of the Treasury: 

 Interest on Treasury Debt Securities (Gross)........................................................................ 24,847 193,439 243,904 403,399 

 Other .................................................................................................................................... 13,539 2252,275 65,024 652,553 

Department of Veterans Affairs............................................................................................... 8,017 54,168 48,613 95,937 

Corps of Engineers................................................................................................................. 447 3,889 2,871 13,969 

Other Defense Civil Programs ................................................................................................ 3,235 35,117 27,252 47,595 

Environmental Protection Agency........................................................................................... 617 4,575 4,664 8,384 

Executive Office of the President............................................................................................ 57 414 795 881 

General Services Administration............................................................................................. -8 275 317 1,605 

International Assistance Program........................................................................................... 3,122 9,853 6,651 12,038 

National Aeronautics and Space Administration ..................................................................... 1,518 10,445 9,755 19,654 

National Science Foundation.................................................................................................. 458 3,199 3,056 6,965 

Office of Personnel Management ........................................................................................... 6,868 43,039 40,984 68,448 

Small Business Administration................................................................................................ 73 1,768 152 2,370 

Social Security Administration ................................................................................................ 59,854 406,364 376,893 712,101 

Other Independent Agencies .................................................................................................. 1,560 41,804 11,577 92,026 

Allowances ............................................................................................................................. ...... ...... ...... 7,067 

Undistributed Offsetting Receipts: 

 Interest.................................................................................................................................. -3,658 -88,919 -95,522 -198,749 

 Other .................................................................................................................................... -4,663 -64,353 -53,970 -91,766 

 Total Outlays..................................................................................................................... 287,139 2,058,360 1,703,191 3,938,478 

 (On-Budget)..................................................................................................................... 237,834 1,761,117 1,430,625 3,421,570 

 (Off-Budget)..................................................................................................................... 49,305 297,243 272,566 516,908 

 Surplus (+) or Deficit (-).................................................................................................... -20,907 -802,294 -153,471 -1,752,065 

 (On-Budget)..................................................................................................................... -41,985 -894,752 -269,074 -1,889,647 

 (Off-Budget)..................................................................................................................... +21,078 +92,457 +115,603 +137,582 

1These estimates are based on the FY 2010 Budget, released by the Office of 

Management and Budget on February 26, 2009. 

2Outlays have been decreased due to prior month reclassifications of TARP equity 

reporting to Credit Reform in the amount of $175,411 million for FY 2009. This adjustment 

reflects a reporting change in accordance with the Federal Credit Reform Act of 1990. 

... No Transactions 

Note: Details may not add to totals due to rounding. 
6

Table 4. Receipts of the U.S. Government, April 2009 and Other Periods 

[$ millions] 

This Month Current Fiscal Year to Date Prior Fiscal Year to Date 

Classification Gross 

Receipts 

Refunds 

(Deduct) Receipts Gross 

Receipts 

Refunds 

(Deduct) Receipts Gross 

Receipts 

Refunds 

(Deduct) Receipts 

 

Individual Income Taxes: 

 Withheld.......................................................................................................... 62,502 547,713 601,721 

 Presidential Election Campaign Fund ............................................................. 12 35 36 

 Other .............................................................................................................. 130,783 224,688 322,471 

 Total--Individual Income Taxes.................................................................. 193,297 56,629 136,668 772,435 206,066 566,369 924,228 176,670 747,558 

Corporation Income Taxes............................................................................. 27,519 12,974 14,545 129,743 58,962 70,781 207,045 35,903 171,142 

Social Insurance and Retirement Receipts: 

 Employment and General Retirement: 

 Federal Old-Age and Survivors Ins. Trust Fund: 

 Federal Insurance Contributions Act Taxes ................................................ 46,581 ...... 46,581 316,845 ...... 316,845 313,090 ...... 313,090 

 Self-Employment Contributions Act Taxes.................................................. 13,585 ...... 13,585 21,056 ...... 21,056 20,404 ...... 20,404 

 Adjustments Attributable to Prior Years ...................................................... ...... ...... ...... -4,770 ...... -4,770 -1,673 ...... -1,673 

 Total--FOASI Trust Fund .......................................................................... 60,166 ...... 60,166 333,131 ...... 333,131 331,821 ...... 331,821 

 Federal Disability Insurance Trust Fund: 

 Federal Insurance Contributions Act Taxes ................................................ 7,910 ...... 7,910 53,804 ...... 53,804 53,166 ...... 53,166 

 Self-Employment Contributions Act Taxes.................................................. 2,307 ...... 2,307 3,575 ...... 3,575 3,465 ...... 3,465 

 Adjustments Attributable to Prior Years ...................................................... ...... ...... ...... -809 ...... -809 -283 ...... -283 

 Total--FDI Trust Fund ............................................................................... 10,217 ...... 10,217 56,570 ...... 56,570 56,348 ...... 56,348 

 Federal Hospital Insurance Trust Fund: 

 Federal Insurance Contributions Act Taxes ................................................ 14,440 ...... 14,440 107,513 ...... 107,513 106,754 ...... 106,754 

 Self-Employment Contributions Act Taxes.................................................. 5,814 ...... 5,814 9,028 ...... 9,028 8,933 ...... 8,933 

 Adjustments Attributable to Prior Years ...................................................... ...... ...... ...... -211 ...... -211 498 ...... 498 

 Total--FHI Trust Fund ............................................................................... 20,254 ...... 20,254 116,330 ...... 116,330 116,185 ...... 116,185 

 Railroad Retirement : 

 Rail Pension and Supplemental Annuity ..................................................... 177 2 174 1,358 3 1,356 1,349 5 1,344 

 Social Security Equivalent Account............................................................. 176 2 173 1,450 3 1,447 1,462 6 1,455 

 Total--Employment and General Retirement:............................................ 90,989 5 90,985 508,838 5 508,833 507,164 12 507,153 

 Unemployment Insurance: 

 Deposits by States........................................................................................ 3,463 ...... 3,463 11,503 ...... 11,503 12,796 ...... 12,796 

 Federal Unemployment Tax Act Taxes......................................................... 3,596 20 3,576 5,599 51 5,548 5,996 57 5,939 

 Railroad Unemployment Taxes..................................................................... 19 ...... 19 66 ...... 66 66 ...... 66 

 Total--Unemployment Insurance................................................................. 7,078 20 7,058 17,167 51 17,117 18,858 57 18,801 

 Other Retirement: 

 Federal Employees Retirement - Employee Share ....................................... 320 ...... 320 2,378 ...... 2,378 2,389 ...... 2,389 

 Non-Federal Employees Retirement............................................................. 4 ...... 4 22 ...... 22 26 ...... 26 

 Total--Other Retirement.............................................................................. 323 ...... 323 2,401 ...... 2,401 2,415 ...... 2,415 

 Total--Social Insurance and Retirement Receipts................................ 98,391 25 98,366 528,406 56 528,350 528,438 69 528,369 

Excise Taxes: 

 Miscellaneous Excise Taxes........................................................................... 1,695 116 1,579 10,873 820 10,053 11,348 867 10,481 

 Airport and Airway Trust Fund ........................................................................ 955 ...... 955 5,717 71 5,647 6,067 30 6,037 

 Highway Trust Fund........................................................................................ 3,055 ...... 3,055 18,672 355 18,318 20,577 335 20,242 

 Black Lung Disability Trust Fund..................................................................... 53 ...... 53 326 ...... 326 369 ...... 369 

 Total--Excise Taxes .................................................................................... 5,759 116 5,642 35,589 1,245 34,343 38,362 1,232 37,130 

Estate and Gift Taxes ..................................................................................... 4,060 84 3,976 16,840 758 16,082 18,688 568 18,121 

Customs Duties .............................................................................................. 1,960 82 1,878 14,676 613 14,063 16,294 577 15,717 

Miscellaneous Receipts: 

 Deposits of Earnings by Federal Reserve Banks............................................ 4,005 ...... 4,005 15,976 ...... 15,976 22,511 ...... 22,511 

 Universal Service Fund................................................................................... 598 ...... 598 4,716 ...... 4,716 4,660 ...... 4,660 

 All Other.......................................................................................................... 561 6 555 5,444 58 5,385 4,555 42 4,513 

 Total -- Miscellaneous Receipts................................................................. 5,164 6 5,158 26,135 58 26,077 31,726 42 31,684 

 Total -- Receipts.......................................................................................... 336,148 69,916 266,232 1,523,824 267,758 1,256,066 1,764,780 215,060 1,549,720 

 Total -- On-Budget ...................................................................................... 265,765 69,916 195,849 1,134,124 267,758 866,366 1,376,611 215,060 1,161,551 

 Total -- Off-Budget ...................................................................................... 70,383 ...... 70,383 389,700 ...... 389,700 388,169 ...... 388,169 

... No Transactions 

(**) Less than $500,000 

Note: Details may not add to totals due to rounding. 
7

Table 5. Outlays of the U.S. Government, April 2009 and Other Periods 

[$ millions] 

This Month Current Fiscal Year to Date Prior Fiscal Year to Date 

Classification Gross 

Outlays

Applicable 

Receipts Outlays Gross 

Outlays 

Applicable 

Receipts Outlays Gross 

Outlays 

Applicable 

Receipts Outlays 

 

Legislative Branch: 

 Senate ..................................................................................................................... 72 (**) 72 505 1 504 478 1 476 

 House of Representatives........................................................................................ 114 (**) 114 785 1 784 785 1 784 

 Joint Items ............................................................................................................... 1 ...... 1 12 ...... 12 13 ...... 13 

 Capitol Police........................................................................................................... 23 ...... 23 172 ...... 172 153 ...... 153 

 Congressional Budget Office ................................................................................... 3 ...... 3 23 ...... 23 21 ...... 21 

 Architect of the Capitol............................................................................................. 53 (**) 53 301 2 298 294 6 288 

 Library of Congress ................................................................................................. 51 1 50 600 5 595 533 7 526 

 Government Printing Office...................................................................................... 9 ...... 9 87 ...... 87 61 ...... 61 

 Government Accountability Office............................................................................ 40 ...... 40 297 ...... 297 283 ...... 283 

 United States Tax Court........................................................................................... 4 ...... 4 29 ...... 29 27 ...... 27 

 Other Legislative Branch Agencies .......................................................................... -6 ...... -6 33 ...... 33 30 ...... 30 

 Proprietary Receipts from the Public........................................................................ ...... 1 -1 ...... 4 -4 ...... 3 -3 

 Intrabudgetary Transactions .................................................................................... -1 ...... -1 -18 ...... -18 -28 ...... -28 

 Total--Legislative Branch.................................................................................... 365 3 362 2,827 14 2,813 2,651 17 2,633 

Judicial Branch: 

 Supreme Court of the United States ........................................................................ 9 ...... 9 54 ...... 54 50 ...... 50 

 Courts of Appeals, District Courts, and Other 

 Judicial Services..................................................................................................... 508 ...... 508 3,668 ...... 3,668 3,527 ...... 3,527 

 Other ....................................................................................................................... 97 ...... 97 205 ...... 205 183 ...... 183 

 Proprietary Receipts from the Public........................................................................ ...... 9 -9 ...... 79 -79 ...... 47 -47 

 Intrabudgetary Transactions .................................................................................... -78 ...... -78 -80 ...... -80 -130 ...... -130 

 Total--Judicial Branch ......................................................................................... 536 9 527 3,847 79 3,768 3,630 47 3,584 

Department of Agriculture: 

 Agricultural Research Service.................................................................................. 86 ...... 86 691 ...... 691 772 ...... 772 

 Cooperative State Research, Education, And 

 Extension Service: 

 Research and Education Activities......................................................................... 47 ...... 47 355 ...... 355 349 ...... 349 

 Extension Activities................................................................................................ 51 ...... 51 247 ...... 247 246 ...... 246 

 Other ..................................................................................................................... 4 ...... 4 31 ...... 31 33 ...... 33 

 Animal and Plant Health Inspection Service ............................................................ 94 ...... 94 654 ...... 654 666 ...... 666 

 Food Safety and Inspection Service ........................................................................ 71 ...... 71 524 ...... 524 524 ...... 524 

 Agricultural Marketing Service ................................................................................. 38 ...... 38 732 ...... 732 548 ...... 548 

 Risk Management Agency: 

 Administrative and Operating Expenses ................................................................ 5 ...... 5 39 ...... 39 44 ...... 44 

 Federal Crop Insurance Corporation Fund............................................................. 881 216 666 9,427 3,842 5,586 3,896 2,028 1,868 

 Farm Service Agency: 

 Salaries and Expenses .......................................................................................... -194 ...... -194 498 ...... 498 523 ...... 523 

 Commodity Credit Corporation .............................................................................. 524 1,382 -858 18,449 6,262 12,187 18,258 7,033 11,225 

 Tobacco Trust Fund............................................................................................... 3 ...... 3 662 ...... 662 675 ...... 675 

 Agricultural Credit Insurance Fund......................................................................... 343 25 318 426 196 231 537 269 268 

 Other ..................................................................................................................... 16 ...... 16 142 ...... 142 2,178 ...... 2,178 

 Total--Farm Service Agency ................................................................................ 692 1,407 -715 20,178 6,458 13,720 22,171 7,302 14,869 

 Natural Resources Conservation Service: 

 Conservation Operations ....................................................................................... 56 ...... 56 454 ...... 454 460 ...... 460 

 Farm Security and Rural Investment Programs ..................................................... 92 ...... 92 1,039 ...... 1,039 1,042 ...... 1,042 

 Other ..................................................................................................................... 18 ...... 18 153 ...... 153 167 ...... 167 

 Rural Development.................................................................................................. 98 ...... 98 582 ...... 582 338 ...... 338 

 Rural Housing Service: 

 Rural Housing Insurance Fund .............................................................................. 28 56 -28 350 467 -117 588 566 22 

 Rental Assistance Program ................................................................................... 82 ...... 82 564 ...... 564 536 ...... 536 

 Other ..................................................................................................................... 11 ...... 11 67 ...... 67 62 ...... 62 

 Rural Utilities Service: 

 Rural Electrification and Telecommunications Fund .............................................. (**) 204 -204 281 1,355 -1,074 518 1,877 -1,360 

 Other ..................................................................................................................... 6 17 -11 30 132 -102 26 132 -106 

 Foreign Agricultural Service..................................................................................... -80 ...... -80 1,135 ...... 1,135 862 ...... 862 

 Food and Nutrition Service: 

 Food Stamp Program ............................................................................................ 4,970 ...... 4,970 29,477 ...... 29,477 22,366 ...... 22,366 

 Child Nutrition Programs........................................................................................ 1,614 ...... 1,614 10,175 ...... 10,175 9,212 ...... 9,212 

 Special Supplemental Nutrition Program For 

 Women, Infants, and Children (WIC) .................................................................... 525 ...... 525 3,837 ...... 3,837 3,586 ...... 3,586 

 Other ..................................................................................................................... 40 ...... 40 373 ...... 373 252 ...... 252 

 Total--Food and Nutrition Service ........................................................................ 7,147 ...... 7,147 43,861 ...... 43,861 35,417 ...... 35,417 

 Forest Service: 

 National Forest System.......................................................................................... 103 ...... 103 811 ...... 811 844 ...... 844 

 Wildland Fire Management.................................................................................... 120 ...... 120 1,128 ...... 1,128 1,096 ...... 1,096 

 Forest Service Permanent Appropriations ............................................................. 12 ...... 12 588 ...... 588 491 ...... 491 

 Other ..................................................................................................................... 88 ...... 88 743 ...... 743 746 ...... 746 

 Total--Forest Service ........................................................................................... 323 ...... 323 3,271 ...... 3,271 3,177 ...... 3,177 

 Other ....................................................................................................................... 79 4 75 572 27 544 576 32 544 

 Proprietary Receipts from the Public........................................................................ ...... 43 -43 ...... 418 -418 ...... 1,297 -1,297 

 Intrabudgetary Transactions .................................................................................... (**) ...... (**) -181 ...... -181 42 ...... 42 

 Total--Department of Agriculture........................................................................ 9,830 1,946 7,884 85,055 12,699 72,356 73,058 13,234 59,823 

 
8

Table 5. Outlays of the U.S. Government, April 2009 and Other Periods—Continued 

[$ millions] 

This Month Current Fiscal Year to Date Prior Fiscal Year to Date 

Classification Gross 

Outlays

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays 

 

Department of Commerce: 

 Economic Development Administration ................................................................... 27 (**) 27 143 1 142 162 1 161 

 Bureau of the Census .............................................................................................. 399 ...... 399 1,437 ...... 1,437 627 ...... 627 

 International Trade Administration ........................................................................... 26 ...... 26 207 ...... 207 259 ...... 259 

 National Oceanic and Atmospheric Administration .................................................. 330 (**) 330 2,523 5 2,518 2,405 11 2,394 

 National Institute of Standards and Technology....................................................... 64 ...... 64 451 ...... 451 430 ...... 430 

 National Telecommunication and Information Administration................................... 181 ...... 181 1,369 ...... 1,369 68 ...... 68 

 Other ....................................................................................................................... 39 1 37 270 12 258 196 11 186 

 Proprietary Receipts from the Public........................................................................ ...... 6 -6 ...... 35 -35 ...... -10 10 

 Intrabudgetary Transactions .................................................................................... -24 ...... -24 -34 ...... -34 1 ...... 1 

 Total--Department of Commerce ........................................................................ 1,042 7 1,035 6,367 52 6,315 4,148 13 4,136 

Department of Defense-Military: 

 Military Personnel: 

 Department of the Army......................................................................................... 5,065 ...... 5,065 39,312 ...... 39,312 36,666 ...... 36,666 

 Department of the Navy......................................................................................... 3,085 ...... 3,085 26,572 ...... 26,572 26,101 ...... 26,101 

 Department of the Air Force................................................................................... 2,494 ...... 2,494 19,873 ...... 19,873 19,494 ...... 19,494 

 Defense Agencies.................................................................................................. ...... ...... ...... 3,745 ...... 3,745 2,776 ...... 2,776 

 Total--Military Personnel ...................................................................................... 10,643 ...... 10,643 89,503 ...... 89,503 85,038 ...... 85,038 

 Operation and Maintenance: 

 Department of the Army......................................................................................... 8,424 ...... 8,424 55,189 ...... 55,189 54,202 ...... 54,202 

 Department of the Navy......................................................................................... 4,146 ...... 4,146 29,381 ...... 29,381 27,676 ...... 27,676 

 Department of the Air Force................................................................................... 4,230 ...... 4,230 29,670 ...... 29,670 28,002 ...... 28,002 

 Defense Agencies.................................................................................................. 4,712 ...... 4,712 32,398 ...... 32,398 28,551 ...... 28,551 

 Total--Operation and Maintenance .................................................................... 21,512 ...... 21,512 146,638 ...... 146,638 138,432 ...... 138,432 

 International Reconstruction and Other Assistance: 

 Department of the Army......................................................................................... 2 ...... 2 17 ...... 17 18 ...... 18 

 Procurement: 

 Department of the Army......................................................................................... 3,750 ...... 3,750 25,701 ...... 25,701 20,902 ...... 20,902 

 Department of the Navy......................................................................................... 2,836 ...... 2,836 21,750 ...... 21,750 21,960 ...... 21,960 

 Department of the Air Force................................................................................... 3,812 ...... 3,812 21,717 ...... 21,717 19,336 ...... 19,336 

 Defense Agencies.................................................................................................. 636 ...... 636 3,974 ...... 3,974 2,806 ...... 2,806 

 Total--Procurement.............................................................................................. 11,034 ...... 11,034 73,143 ...... 73,143 65,003 ...... 65,003 

 Research, Development, Test, and Evaluation: 

 Department of the Army......................................................................................... 792 ...... 792 6,801 ...... 6,801 6,685 ...... 6,685 

 Department of the Navy......................................................................................... 1,444 ...... 1,444 11,272 ...... 11,272 10,902 ...... 10,902 

 Department of the Air Force................................................................................... 2,882 ...... 2,882 16,666 ...... 16,666 15,078 ...... 15,078 

 Defense Agencies.................................................................................................. 1,862 ...... 1,862 12,396 ...... 12,396 11,638 ...... 11,638 

 Total--Research, Development, Test, and Evaluation.......................................... 6,980 ...... 6,980 47,134 ...... 47,134 44,304 ...... 44,304 

 Military Construction: 

 Department of the Army......................................................................................... 215 ...... 215 2,338 ...... 2,338 1,673 ...... 1,673 

 Department of the Navy......................................................................................... 203 ...... 203 1,007 ...... 1,007 798 ...... 798 

 Department of the Air Force................................................................................... 98 ...... 98 732 ...... 732 818 ...... 818 

 Defense Agencies.................................................................................................. 799 ...... 799 5,237 ...... 5,237 2,619 ...... 2,619 

 Total--Military Construction .................................................................................. 1,316 ...... 1,316 9,314 ...... 9,314 5,908 ...... 5,908 

 Family Housing: 

 Department of the Army......................................................................................... 82 ...... 82 437 ...... 437 608 ...... 608 

 Department of the Navy......................................................................................... 48 ...... 48 285 ...... 285 310 ...... 310 

 Department of the Air Force................................................................................... 96 ...... 96 675 ...... 675 783 ...... 783 

 Defense Agencies.................................................................................................. 57 ...... 57 215 ...... 215 387 ...... 387 

 Revolving and Management Funds: 

 Department of the Army......................................................................................... ...... ...... ...... ...... ...... ...... (**) ...... (**) 

 Department of the Navy......................................................................................... 71 ...... 71 1,113 ...... 1,113 948 ...... 948 

 Defense Agencies: 

 Working Capital Fund .......................................................................................... 206 ...... 206 858 ...... 858 1,950 ...... 1,950 

 Other.................................................................................................................... -45 ...... -45 62 ...... 62 -44 (**) -44 

 Other ....................................................................................................................... 2 ...... 2 -7 ...... -7 (**) ...... (**) 

 Trust Funds: 

 Department of the Army......................................................................................... (**) ...... (**) 1 ...... 1 2 ...... 2 

 Department of the Navy......................................................................................... 2 ...... 2 16 ...... 16 12 ...... 12 

 Department of the Air Force................................................................................... (**) ...... (**) 5 1 5 9 5 4 

 Defense Agencies.................................................................................................. 17 ...... 17 109 ...... 109 94 ...... 94 

 Proprietary Receipts from the Public: 

 Department of the Army......................................................................................... ...... 108 -108 ...... 207 -207 ...... 681 -681 

 Department of the Navy......................................................................................... ...... 1 -1 ...... 224 -224 ...... 40 -40 

 Department of the Air Force................................................................................... ...... 12 -12 ...... -11 11 ...... 30 -30 

 Defense Agencies.................................................................................................. ...... 214 -214 ...... 511 -511 ...... 413 -413 

 Intrabudgetary Transactions: 

 Department of the Army......................................................................................... 20 ...... 20 -59 ...... -59 33 ...... 33 

 Department of the Navy......................................................................................... -6 ...... -6 -11 ...... -11 -8 ...... -8 

 Department of the Air Force................................................................................... -18 ...... -18 54 ...... 54 -38 ...... -38 

 Defense Agencies.................................................................................................. 21 ...... 21 24 ...... 24 -173 ...... -173 

 Offsetting Governmental Receipts: 

 Department of the Army......................................................................................... ...... 1 -1 ...... 6 -6 ...... 5 -5 

 Defense Agencies.................................................................................................. ...... (**) (**) ...... (**) (**) ...... (**) (**) 

 Total--Department of Defense--Military............................................................ 52,039 335 51,704 369,525 936 368,588 343,576 1,175 342,401 

 
9

Table 5. Outlays of the U.S. Government, April 2009 and Other Periods—Continued 

[$ millions] 

This Month Current Fiscal Year to Date Prior Fiscal Year to Date 

Classification Gross 

Outlays

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays 

 

Department of Education: 

 Office of Elementary and Secondary Education: 

 Education for the Disadvantaged........................................................................... 1,232 ...... 1,232 8,582 ...... 8,582 8,107 ...... 8,107 

 Impact Aid.............................................................................................................. 307 ...... 307 948 ...... 948 1,052 ...... 1,052 

 School Improvement Programs.............................................................................. 439 ...... 439 2,977 ...... 2,977 3,032 ...... 3,032 

 Other ..................................................................................................................... 40 ...... 40 91 ...... 91 62 ...... 62 

 Total--Office of Elementary and Secondary Education ........................................ 2,019 ...... 2,019 12,598 ...... 12,598 12,252 ...... 12,252 

 Office of Innovation and Improvement ..................................................................... 82 ...... 82 576 ...... 576 492 ...... 492 

 Office of Safe and Drug-Free Schools ..................................................................... 77 ...... 77 451 ...... 451 476 ...... 476 

 Office of English Language Acquisition.................................................................... 50 ...... 50 377 ...... 377 334 ...... 334 

 Office of Special Education and Rehabilitative Services: 

 Special Education.................................................................................................. 1,250 ...... 1,250 7,743 ...... 7,743 7,817 ...... 7,817 

 Rehabilitation Services and Disability Research .................................................... 260 ...... 260 1,894 ...... 1,894 1,932 ...... 1,932 

 Special Institutions for Persons with Disabilities .................................................... 40 ...... 40 123 ...... 123 115 ...... 115 

 Office of Vocational and Adult Education................................................................. 151 ...... 151 1,134 ...... 1,134 1,073 ...... 1,073 

 Office of Postsecondary Education: 

 Higher Education ................................................................................................... 196 ...... 196 1,243 ...... 1,243 1,129 ...... 1,129 

 Other ..................................................................................................................... 55 2 53 154 11 143 138 11 127 

 Total--Office of Postsecondary Education............................................................ 251 2 249 1,397 11 1,386 1,266 11 1,256 

 Office of Federal Student Aid: 

 Student Financial Assistance................................................................................. 1,354 ...... 1,354 13,241 ...... 13,241 10,577 ...... 10,577 

 Academic Competitiveness-Smart Grant Program................................................. 43 ...... 43 418 ...... 418 383 ...... 383 

 Student Aid Administration..................................................................................... 45 ...... 45 396 ...... 396 366 ...... 366 

 Federal Student Loan Reserve Fund ..................................................................... ...... ...... ...... -391 ...... -391 -483 ...... -483 

 Federal Direct Student Loans ................................................................................ 2 ...... 2 20 ...... 20 278 ...... 278 

 Federal Family Education Loans............................................................................ -59 ...... -59 -277 ...... -277 1,137 ...... 1,137 

 Total--Federal Student Aid................................................................................... 1,385 ...... 1,385 13,407 ...... 13,407 12,258 ...... 12,258 

 Institute of Education Sciences................................................................................ 59 ...... 59 329 ...... 329 253 ...... 253 

 Hurricane Education Recovery ................................................................................ 2 ...... 2 43 ...... 43 132 ...... 132 

 Other ....................................................................................................................... 36 ...... 36 310 ...... 310 319 ...... 319 

 Proprietary Receipts from the Public........................................................................ ...... 13 -13 ...... 942 -942 ...... 111 -111 

 Intrabudgetary Transactions .................................................................................... 5 ...... 5 24 ...... 24 27 ...... 27 

 Total--Department of Education ......................................................................... 5,667 14 5,653 40,406 953 39,453 38,746 122 38,624 

Department of Energy: 

 National Nuclear Security Administration: 

 Naval Reactors ...................................................................................................... 84 ...... 84 487 ...... 487 458 ...... 458 

 Weapons Activities ................................................................................................ 499 ...... 499 3,569 ...... 3,569 3,510 ...... 3,510 

 Defense Nuclear Nonproliferation.......................................................................... 133 ...... 133 942 ...... 942 906 ...... 906 

 Other ..................................................................................................................... 42 ...... 42 241 ...... 241 217 ...... 217 

 Environmental and Other Defense Activities: 

 Defense Environmental Cleanup ........................................................................... 581 ...... 581 3,536 ...... 3,536 3,504 ...... 3,504 

 Other Defense Activities ........................................................................................ 50 ...... 50 485 ...... 485 436 ...... 436 

 Defense Nuclear Waste Disposal .......................................................................... 8 ...... 8 93 ...... 93 162 ...... 162 

 Other ..................................................................................................................... ...... ...... ...... (**) ...... (**) -1 ...... -1 

 Energy Programs: 

 Science.................................................................................................................. 338 ...... 338 2,388 ...... 2,388 2,237 ...... 2,237 

 Energy Supply ....................................................................................................... 120 ...... 120 743 ...... 743 946 ...... 946 

 Energy Efficiency and Renewable Energy ............................................................. 134 ...... 134 766 ...... 766 152 ...... 152 

 Uranium Enrichment Decontamination and Decommissioning Fund...................... 61 ...... 61 314 ...... 314 294 ...... 294 

 Other ..................................................................................................................... 285 13 272 1,162 31 1,131 983 22 961 

 Total--Energy Programs....................................................................................... 938 13 925 5,373 31 5,342 4,613 22 4,590 

 Power Marketing Administration .............................................................................. 39 50 -12 1,587 1,638 -51 1,805 1,880 -74 

 Departmental Administration.................................................................................... -16 ...... -16 137 ...... 137 147 ...... 147 

 Proprietary Receipts from the Public........................................................................ ...... 174 -174 ...... 930 -930 ...... 873 -873 

 Intrabudgetary Transactions .................................................................................... -210 ...... -210 -985 ...... -985 -1,938 ...... -1,938 

 Total--Department of Energy............................................................................... 2,147 238 1,909 15,466 2,600 12,866 13,819 2,776 11,044 

 
10

Table 5. Outlays of the U.S. Government, April 2009 and Other Periods—Continued 

[$ millions] 

This Month Current Fiscal Year to Date Prior Fiscal Year to Date 

Classification Gross 

Outlays

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays 

 

Department of Health and Human Services: 

 Public Health Service: 

 Food and Drug Administration ............................................................................... 197 1 196 1,094 4 1,090 641 4 637 

 Health Resources and Services Administration ..................................................... 531 1 530 3,983 6 3,977 3,960 8 3,952 

 Indian Health Services........................................................................................... 297 ...... 297 1,951 ...... 1,951 1,616 ...... 1,616 

 Centers for Disease Control and Prevention.......................................................... 555 ...... 555 3,567 ...... 3,567 3,294 ...... 3,294 

 National Institutes of Health................................................................................... 2,472 ...... 2,472 17,050 ...... 17,050 16,635 ...... 16,635 

 Substance Abuse and Mental Health Services Administration............................... 257 ...... 257 1,834 ...... 1,834 1,881 ...... 1,881 

 Agency for Healthcare Research and Quality ........................................................ 22 ...... 22 -9 ...... -9 -52 ...... -52 

 Total--Public Health Service ................................................................................ 4,331 2 4,330 29,469 10 29,459 27,974 12 27,961 

 Centers for Medicare and Medicaid Services: 

 Grants to States for Medicaid ................................................................................ 26,118 ...... 26,118 141,947 ...... 141,947 117,294 ...... 117,294 

 Payments to Health Care Trust Funds................................................................... 22,539 ...... 22,539 121,034 ...... 121,034 111,458 ...... 111,458 

 State Children's Health Insurance Fund................................................................. 669 ...... 669 4,218 ...... 4,218 3,858 ...... 3,858 

 Federal Hospital Insurance Trust Fund: 

 Benefit Payments................................................................................................. 20,247 ...... 20,247 133,695 ...... 133,695 125,917 ...... 125,917 

 Administrative Expenses...................................................................................... 184 ...... 184 1,331 ...... 1,331 1,214 ...... 1,214 

 Total--FHI Trust Fund ........................................................................................ 20,431 ...... 20,431 135,026 ...... 135,026 127,131 ...... 127,131 

 Health Care Fraud and Abuse Control................................................................... 68 ...... 68 444 ...... 444 492 ...... 492 

 Federal Supplementary Medical Insurance Trust Fund: 

 Benefit Payments................................................................................................. 17,197 ...... 17,197 114,123 ...... 114,123 104,366 ...... 104,366 

 Administrative Expenses...................................................................................... 227 ...... 227 1,503 ...... 1,503 1,509 ...... 1,509 

 Total--FSMI Trust Fund...................................................................................... 17,424 ...... 17,424 115,626 ...... 115,626 105,875 ...... 105,875 

 Medicare Prescription Drugs: 

 Benefit Payments................................................................................................. 4,611 ...... 4,611 30,245 ...... 30,245 23,200 ...... 23,200 

 Administrative Expenses...................................................................................... 10 ...... 10 37 ...... 37 173 ...... 173 

 Other ..................................................................................................................... 33 ...... 33 417 ...... 417 372 ...... 372 

 Total--Centers for Medicare and Medicaid Services ............................................ 91,903 ...... 91,903 548,994 ...... 548,994 489,852 ...... 489,852 

 Administration for Children and Families: 

 Temporary Assistance for Needy Families............................................................. 1,457 ...... 1,457 11,195 ...... 11,195 10,685 ...... 10,685 

 Payments to States for Child Support Enforcement 

 and Family Support Programs .............................................................................. 268 ...... 268 1,976 ...... 1,976 2,111 ...... 2,111 

 Low Income Home Energy Assistance .................................................................. 482 ...... 482 3,308 ...... 3,308 1,990 ...... 1,990 

 Refugee and Entrant Assistance............................................................................ 43 ...... 43 347 ...... 347 315 ...... 315 

 Child Care Entitlement to States............................................................................ 170 ...... 170 1,776 ...... 1,776 1,613 ...... 1,613 

 Payments to States for the Child Care 

 and Development Block Grant .............................................................................. 299 ...... 299 1,218 ...... 1,218 1,148 ...... 1,148 

 Social Services Block Grant................................................................................... 252 ...... 252 1,126 ...... 1,126 1,155 ...... 1,155 

 Children and Families Services Programs ............................................................. 915 ...... 915 5,425 ...... 5,425 5,414 ...... 5,414 

 Payments to States for Foster Care and Adoption Assistance............................... 561 ...... 561 3,908 ...... 3,908 3,938 ...... 3,938 

 Other ..................................................................................................................... 24 ...... 24 548 ...... 548 358 ...... 358 

 Total--Administration for Children and Families ................................................... 4,471 ...... 4,471 30,826 ...... 30,826 28,726 ...... 28,726 

 Administration on Aging........................................................................................... 130 ...... 130 869 ...... 869 863 ...... 863 

 Departmental Management ..................................................................................... 31 ...... 31 1,318 ...... 1,318 1,510 ...... 1,510 

 Other ....................................................................................................................... 113 ...... 113 404 ...... 404 437 ...... 437 

 Proprietary Receipts from the Public........................................................................ ...... 5,695 -5,695 ...... 38,346 -38,346 ...... 36,121 -36,121 

 Intrabudgetary Transactions: 

 Payments for Health Insurance for the Aged: 

 Federal Supplementary Medical Insurance Trust Fund........................................ -16,426 ...... -16,426 -112,292 ...... -112,292 -102,047 ...... -102,047 

 Payments for Tax and Other Credits: 

 Federal Hospital Insurance Trust Fund................................................................ -6,111 ...... -6,111 -8,742 ...... -8,742 -9,406 ...... -9,406 

 Other ..................................................................................................................... -39 ...... -39 9 ...... 9 -148 ...... -148 

 Total--Department of Health and Human Services............................................ 78,403 5,697 72,707 490,854 38,356 452,499 437,762 36,134 401,628 

Department of Homeland Security: 

 Departmental Management and Operations ............................................................ 89 ...... 89 584 ...... 584 435 ...... 435 

 Citizenship and Immigration Services ...................................................................... 213 ...... 213 1,409 ...... 1,409 1,117 ...... 1,117 

 United States Secret Service ................................................................................... 140 ...... 140 983 ...... 983 890 ...... 890 

 Transportation Security Administration .................................................................... 398 ...... 398 2,909 ...... 2,909 2,651 ...... 2,651 

 Immigration and Customs Enforcement................................................................... 444 ...... 444 2,904 ...... 2,904 2,416 ...... 2,416 

 Customs and Border Protection............................................................................... 1,064 ...... 1,064 7,287 ...... 7,287 5,486 ...... 5,486 

 United States Coast Guard...................................................................................... 774 1 773 5,578 6 5,572 5,057 6 5,051 

 National Protection and Programs Directorate......................................................... 185 ...... 185 724 ...... 724 740 ...... 740 

 Federal Emergency Management Administration: 

 State and Local Programs ..................................................................................... 231 ...... 231 962 ...... 962 1,274 ...... 1,274 

 Firefighter Assistance Grants................................................................................. 44 ...... 44 288 ...... 288 462 ...... 462 

 Disaster Relief ....................................................................................................... 678 ...... 678 6,466 ...... 6,466 4,341 ...... 4,341 

 National Flood Insurance Fund.............................................................................. 35 106 -72 2,974 467 2,508 914 802 112 

 Other ..................................................................................................................... 137 ...... 137 845 ...... 845 596 ...... 596 

 Total--Federal Emergency Management Administration ...................................... 1,126 106 1,019 11,535 467 11,069 7,587 802 6,785 

 Science and Technology.......................................................................................... 90 ...... 90 567 ...... 567 539 ...... 539 

 Domestic Nuclear Detection Office .......................................................................... 42 ...... 42 255 ...... 255 207 ...... 207 

 Other ....................................................................................................................... 27 ...... 27 229 ...... 229 268 ...... 268 

 Proprietary Receipts from the Public........................................................................ ...... 9 -9 ...... 47 -47 ...... 146 -146 

 Intrabudgetary Transactions .................................................................................... 22 ...... 22 131 ...... 131 127 ...... 127 

 Offsetting Governmental Receipts ........................................................................... ...... 509 -509 ...... 3,026 -3,026 ...... 3,685 -3,685 

 Total--Department of Homeland Security .......................................................... 4,614 625 3,989 35,095 3,546 31,550 27,518 4,638 22,880 

 
11

Table 5. Outlays of the U.S. Government, April 2009 and Other Periods—Continued 

[$ millions] 

This Month Current Fiscal Year to Date Prior Fiscal Year to Date 

Classification Gross 

Outlays

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays 

 

Department of Housing and Urban Development: 

 Public and Indian Housing Programs: 

 Tenant Based Rental Assistance........................................................................... 1,301 ...... 1,301 8,999 ...... 8,999 9,329 ...... 9,329 

 Housing Certificate Fund ....................................................................................... 160 ...... 160 977 ...... 977 1,796 ...... 1,796 

 Project-Based Rental Assistance........................................................................... 586 ...... 586 4,247 ...... 4,247 3,316 ...... 3,316 

 Public Housing Capital Fund.................................................................................. 244 ...... 244 1,815 ...... 1,815 1,714 ...... 1,714 

 Public Housing Operating Fund ............................................................................. 345 ...... 345 2,608 ...... 2,608 2,453 ...... 2,453 

 Revitalization of Severely Distressed 

 Public Housing (Hope VI)...................................................................................... 19 ...... 19 156 ...... 156 277 ...... 277 

 Native American Housing Block Grant................................................................... 45 ...... 45 289 ...... 289 306 ...... 306 

 Other ..................................................................................................................... -6 ...... -6 -52 (**) -52 -36 ...... -36 

 Total--Public and Indian Housing Programs......................................................... 2,694 ...... 2,694 19,040 (**) 19,040 19,156 ...... 19,156 

 Community Planning and Development: 

 Housing Opportunities for Persons with AIDS........................................................ 25 ...... 25 168 ...... 168 165 ...... 165 

 Community Development Fund.............................................................................. 513 ...... 513 4,139 ...... 4,139 5,771 ...... 5,771 

 Home Investment Partnership Program................................................................. 172 ...... 172 1,099 ...... 1,099 1,149 ...... 1,149 

 Homeless Assistance Grants................................................................................. 118 ...... 118 871 ...... 871 839 ...... 839 

 Other ..................................................................................................................... 10 ...... 10 54 (**) 54 48 1 47 

 Total--Community Planning and Development..................................................... 837 ...... 837 6,331 (**) 6,331 7,973 1 7,972 

 Housing Programs: 

 Credit Accounts: 

 FHA-Mutual Mortgage Insurance Fund, Program Account................................... 4 ...... 4 25 ...... 25 21 ...... 21 

 FHA-Mutual Mortgage Insurance Capital Reserve Account ................................. -185 ...... -185 -852 ...... -852 -741 ...... -741 

 FHA-Mutual Mortgage and Cooperative Housing 

 Insurance Fund, Liquidating Account.................................................................. ...... -1 1 8 -1 9 50 26 24 

 FHA-General and Special Risk Fund, Program Account...................................... 6 ...... 6 34 ...... 34 38 ...... 38 

 FHA-General and Special Risk Fund, Liquidating Account .................................. ...... 52 -52 8 85 -77 112 176 -63 

 Housing for the Elderly or Handicapped Fund, 

 Liquidating Account ............................................................................................ (**) 60 -60 (**) 452 -452 (**) 619 -619 

 Home Ownership Preservation Entity Fund ........................................................... (**) ...... (**) 4 ...... 4 ...... ...... ...... 

 Housing for the Elderly........................................................................................... 81 ...... 81 570 ...... 570 589 ...... 589 

 Housing for Persons with Disabilities ..................................................................... 72 ...... 72 495 ...... 495 497 ...... 497 

 Other Assisted Housing Programs......................................................................... 4 ...... 4 29 ...... 29 34 ...... 34 

 Other ..................................................................................................................... (**) 1 -1 10 11 -1 4 22 -18 

 Total--Housing Programs..................................................................................... -18 112 -130 332 546 -215 604 843 -239 

 Government National Mortgage Association: 

 Guarantees of Mortgage-Backed Securities .......................................................... 8 33 -26 37 -117 154 37 254 -217 

 Management and Administration ............................................................................. 138 ...... 138 948 ...... 948 912 ...... 912 

 Other ....................................................................................................................... 17 ...... 17 136 ...... 136 149 ...... 149 

 Proprietary Receipts from the Public: 

 FHA-General and Special Risk Fund ..................................................................... ...... 31 -31 ...... 82 -82 ...... 342 -342 

 Other ..................................................................................................................... ...... -9 9 ...... 8 -8 ...... 25 -25 

 Intrabudgetary Transactions .................................................................................... -1 ...... -1 -6 ...... -6 (**) ...... (**) 

 Offsetting Governmental Receipts ........................................................................... ...... (**) (**) ...... 2 -2 ...... 69 -69 

 Total--Department of Housing and Urban Development................................... 3,674 167 3,507 26,817 521 26,296 28,831 1,534 27,297 

Department of the Interior: 

 Land and Minerals Management: 

 Bureau of Land Management: 

 Management of Lands and Resources ................................................................ 84 ...... 84 510 ...... 510 461 ...... 461 

 Other.................................................................................................................... 50 4 45 387 56 331 403 86 317 

 Minerals Management Service............................................................................... 144 ...... 144 1,385 ...... 1,385 1,267 ...... 1,267 

 Office of Surface Mining Reclamation and Enforcement........................................ 26 ...... 26 315 ...... 315 356 ...... 356 

 Total--Land and Minerals Management ............................................................... 302 4 298 2,598 56 2,542 2,488 86 2,402 

 Water and Science: 

 Bureau of Reclamation: 

 Water and Related Resources............................................................................. 100 ...... 100 419 ...... 419 288 ...... 288 

 Other.................................................................................................................... 43 22 21 262 170 92 294 135 160 

 United States Geological Survey ........................................................................... 78 ...... 78 605 ...... 605 576 ...... 576 

 Other ..................................................................................................................... 1 ...... 1 43 ...... 43 46 ...... 46 

 Total--Water and Science .................................................................................... 222 22 200 1,328 170 1,158 1,205 135 1,070 

 Fish and Wildlife and Parks: 

 United States Fish and Wildlife Service ................................................................. 166 ...... 166 1,254 ...... 1,254 1,247 ...... 1,247 

 National Park Service ............................................................................................ 217 ...... 217 1,703 ...... 1,703 1,510 ...... 1,510 

 Total--Fish and Wildlife and Parks ....................................................................... 383 ...... 383 2,957 ...... 2,957 2,757 ...... 2,757 

 Bureau of Indian Affairs And 

 Bureau of Indian Education..................................................................................... 362 (**) 362 1,477 1 1,476 1,492 1 1,492 

 Departmental Offices: 

 Insular Affairs......................................................................................................... 33 ...... 33 207 ...... 207 193 ...... 193 

 Office of the Special Trustee 

 for American Indians............................................................................................. 83 ...... 83 323 ...... 323 332 ...... 332 

 Department-Wide Programs .................................................................................. 118 ...... 118 803 ...... 803 854 ...... 854 

 Other ..................................................................................................................... 19 ...... 19 112 ...... 112 116 ...... 116 

 Proprietary Receipts from the Public........................................................................ ...... 384 -384 ...... 3,347 -3,347 ...... 3,119 -3,119 

 Intrabudgetary Transactions .................................................................................... -24 ...... -24 108 ...... 108 -224 ...... -224 

 Total--Department of the Interior........................................................................ 1,497 409 1,088 9,914 3,574 6,340 9,214 3,340 5,874 

 
12

Table 5. Outlays of the U.S. Government, April 2009 and Other Periods—Continued 

[$ millions] 

This Month Current Fiscal Year to Date Prior Fiscal Year to Date 

Classification Gross 

Outlays

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays 

 

Department of Justice: 

 General Administration ............................................................................................ 175 ...... 175 1,123 ...... 1,123 987 ...... 987 

 Legal Activities and United States Marshals: 

 General Legal Activities ......................................................................................... 67 ...... 67 422 ...... 422 444 ...... 444 

 United States Attorneys ......................................................................................... 188 ...... 188 1,075 ...... 1,075 1,036 ...... 1,036 

 United States Marshals Service............................................................................. 74 ...... 74 592 ...... 592 626 ...... 626 

 Assets Forfeiture Fund........................................................................................... 57 ...... 57 552 ...... 552 707 ...... 707 

 Other ..................................................................................................................... 57 ...... 57 305 ...... 305 287 ...... 287 

 Federal Bureau of Investigation ............................................................................... 491 ...... 491 3,637 ...... 3,637 3,693 ...... 3,693 

 Drug Enforcement Administration ............................................................................ 187 ...... 187 1,302 ...... 1,302 1,148 ...... 1,148 

 Bureau of Alcohol, Tobacco, Firearms, and Explosives ........................................... 96 ...... 96 601 ...... 601 607 ...... 607 

 Federal Prison System ............................................................................................ 509 31 478 3,562 193 3,370 3,280 190 3,090 

 Office of Justice Programs: 

 State and Local Law Enforcement Assistance ....................................................... 67 ...... 67 867 ...... 867 1,091 ...... 1,091 

 Crime Victims Fund ............................................................................................... 37 ...... 37 335 ...... 335 346 ...... 346 

 Other ..................................................................................................................... 116 ...... 116 852 ...... 852 910 ...... 910 

 Other ....................................................................................................................... 13 ...... 13 305 ...... 305 314 ...... 314 

 Proprietary Receipts from the Public........................................................................ ...... 5 -5 ...... 26 -26 ...... 10 -10 

 Intrabudgetary Transactions .................................................................................... -286 ...... -286 -243 ...... -243 643 ...... 643 

 Offsetting Governmental Receipts ........................................................................... ...... 38 -38 ...... 244 -244 ...... 202 -202 

 Total--Department of Justice .............................................................................. 1,849 74 1,774 15,288 463 14,826 16,118 402 15,717 

Department of Labor: 

 Employment and Training Administration: 

 Training and Employment Services ....................................................................... 304 ...... 304 2,068 ...... 2,068 2,526 ...... 2,526 

 Community Service Employment for Older Americans .......................................... 48 ...... 48 314 ...... 314 268 ...... 268 

 Federal Unemployment Benefits and Allowances.................................................. 33 ...... 33 250 ...... 250 514 ...... 514 

 Federal Additional Unemployment Compensation 

 Program-Recovery Act.......................................................................................... 986 ...... 986 1,459 ...... 1,459 ...... ...... ...... 

 State Unemployment Insurance and Employment 

 Service Operations ............................................................................................... 45 ...... 45 41 ...... 41 18 ...... 18 

 Advances to the Unemployment Trust Fund And 

 Other Funds.......................................................................................................... ...... ...... ...... 20 ...... 20 ...... ...... ...... 

 Program Administration ......................................................................................... 11 ...... 11 57 ...... 57 65 ...... 65 

 Unemployment Trust Fund: 

 Federal-State Unemployment Insurance: 

 State Unemployment Benefits............................................................................ 10,883 ...... 10,883 55,484 ...... 55,484 23,052 ...... 23,052 

 State Administrative Expenses ............................................................................ 302 ...... 302 2,155 ...... 2,155 2,032 ...... 2,032 

 Federal Administrative Expenses......................................................................... 43 ...... 43 296 ...... 296 298 ...... 298 

 Other.................................................................................................................... (**) ...... (**) 1 ...... 1 2 ...... 2 

 Total--Unemployment Trust Fund ...................................................................... 11,229 ...... 11,229 57,937 ...... 57,937 25,384 ...... 25,384 

 Other ..................................................................................................................... 11,516 ...... 11,516 11,518 ...... 11,518 2 ...... 2 

 Total--Employment and Training Administration .................................................. 24,172 ...... 24,172 73,665 ...... 73,665 28,777 ...... 28,777 

 Pension Benefit Guaranty Corporation .................................................................... 389 -96 485 2,741 2,294 448 2,751 2,925 -175 

 Employment Standards Administration: 

 Salaries and Expenses .......................................................................................... 35 ...... 35 249 ...... 249 237 ...... 237 

 Special Benefits..................................................................................................... -625 ...... -625 65 ...... 65 -62 ...... -62 

 Energy Employees Occupational 

 Illness Compensation Fund .................................................................................. 90 ...... 90 665 ...... 665 596 ...... 596 

 Special Benefits for Disabled Coal Miners ............................................................. 20 ...... 20 144 ...... 144 158 ...... 158 

 Black Lung Disability Trust Fund............................................................................ 30 ...... 30 9,187 ...... 9,187 193 ...... 193 

 Other ..................................................................................................................... 26 ...... 26 182 ...... 182 190 ...... 190 

 Occupational Safety and Health Administration ....................................................... 43 ...... 43 290 ...... 290 285 ...... 285 

 Mine Safety and Health Administration .................................................................... 35 ...... 35 199 ...... 199 200 ...... 200 

 Bureau of Labor Statistics........................................................................................ 43 ...... 43 281 ...... 281 270 ...... 270 

 Departmental Management ..................................................................................... 165 ...... 165 1,200 ...... 1,200 679 ...... 679 

 Other ....................................................................................................................... (**) ...... (**) 80 ...... 80 77 ...... 77 

 Proprietary Receipts from the Public........................................................................ ...... 3 -3 ...... 20 -20 ...... 25 -25 

 Intrabudgetary Transactions .................................................................................... -11,517 ...... -11,517 -20,901 ...... -20,901 -367 ...... -367 

 Total--Department of Labor................................................................................. 12,907 -93 13,000 68,047 2,313 65,733 33,984 2,950 31,034 

Department of State: 

 Administration of Foreign Affairs: 

 Diplomatic and Consular Programs ....................................................................... 366 ...... 366 3,332 ...... 3,332 3,321 ...... 3,321 

 Embassy Security, Construction, and Maintenance............................................... 69 ...... 69 713 ...... 713 528 ...... 528 

 Payment to Foreign Service Retirement And 

 Disability Fund ...................................................................................................... 89 ...... 89 157 ...... 157 17 ...... 17 

 Foreign Service Retirement and Disability Fund .................................................... 68 ...... 68 472 ...... 472 463 ...... 463 

 Other ..................................................................................................................... 215 ...... 215 612 ...... 612 369 ...... 369 

 Total--Administration of Foreign Affairs................................................................ 807 ...... 807 5,286 ...... 5,286 4,698 ...... 4,698 

 International Organizations and Conferences .......................................................... 18 ...... 18 2,558 ...... 2,558 2,049 ...... 2,049 

 Migration and Refugee Assistance .......................................................................... 137 ...... 137 845 ...... 845 608 ...... 608 

 International Narcotics Control and Law Enforcement ............................................. -15 ...... -15 667 ...... 667 214 ...... 214 

 Andean Counterdrug Initiative ................................................................................. 38 ...... 38 274 ...... 274 432 ...... 432 

 Other ....................................................................................................................... 440 ...... 440 2,336 ...... 2,336 1,533 ...... 1,533 

 Proprietary Receipts from the Public........................................................................ ...... 2 -2 ...... 3 -3 ...... -35 35 

 Intrabudgetary Transactions .................................................................................... -55 ...... -55 -158 ...... -158 -50 ...... -50 

 Total--Department of State.................................................................................. 1,370 2 1,368 11,809 3 11,806 9,484 -35 9,519 

 
13

Table 5. Outlays of the U.S. Government, April 2009 and Other Periods—Continued 

[$ millions] 

This Month Current Fiscal Year to Date Prior Fiscal Year to Date 

Classification Gross 

Outlays

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays 

 

Department of Transportation: 

 Office of the Secretary ............................................................................................. -35 ...... -35 96 ...... 96 85 ...... 85 

 Federal Aviation Administration: 

 Operations............................................................................................................. 126 ...... 126 1,147 ...... 1,147 2,739 ...... 2,739 

 Airport and Airway Trust Fund: 

 Grants-In-Aid for Airports..................................................................................... 262 ...... 262 2,215 ...... 2,215 2,139 ...... 2,139 

 Facilities and Equipment...................................................................................... 177 ...... 177 1,335 ...... 1,335 1,410 ...... 1,410 

 Research, Engineering, and Development........................................................... 8 ...... 8 72 ...... 72 56 ...... 56 

 Trust Fund Share of FAA Operations................................................................... 600 ...... 600 4,001 ...... 4,001 2,114 ...... 2,114 

 Total--Airport and Airway Trust Fund ................................................................. 1,048 ...... 1,048 7,623 ...... 7,623 5,719 ...... 5,719 

 Other ..................................................................................................................... -53 40 -93 -116 95 -211 -73 102 -175 

 Total--Federal Aviation Administration ................................................................. 1,121 40 1,081 8,654 95 8,559 8,384 102 8,282 

 Federal Highway Administration: 

 Highway Trust Fund: 

 Federal-Aid Highways.......................................................................................... 2,228 ...... 2,228 18,973 ...... 18,973 17,993 ...... 17,993 

 Other.................................................................................................................... 6 3 3 41 12 29 96 8 88 

 Other Programs ..................................................................................................... 93 ...... 93 599 ...... 599 768 ...... 768 

 Total--Federal Highway Administration ................................................................ 2,327 3 2,324 19,614 12 19,602 18,857 8 18,849 

 Federal Motor Carrier Safety Administration............................................................ 44 ...... 44 299 ...... 299 279 ...... 279 

 National Highway Traffic Safety Administration ....................................................... 39 ...... 39 418 ...... 418 419 ...... 419 

 Federal Railroad Administration............................................................................... 283 4 279 986 7 979 1,149 3 1,146 

 Federal Transit Administration: 

 Formula Grants...................................................................................................... 57 ...... 57 493 ...... 493 821 ...... 821 

 Capital Investment Grants ..................................................................................... 211 ...... 211 1,251 ...... 1,251 1,209 ...... 1,209 

 Formula and Bus Grants........................................................................................ 524 ...... 524 3,738 ...... 3,738 2,762 ...... 2,762 

 Other ..................................................................................................................... 13 ...... 13 126 ...... 126 121 ...... 121 

 Total--Federal Transit Administration................................................................... 806 ...... 806 5,608 ...... 5,608 4,913 ...... 4,913 

 Maritime Administration ........................................................................................... 202 10 192 514 332 182 326 263 63 

 Other ....................................................................................................................... 31 2 29 132 7 125 81 6 75 

 Proprietary Receipts from the Public........................................................................ ...... 5 -5 ...... 65 -65 ...... 58 -58 

 Intrabudgetary Transactions .................................................................................... (**) ...... (**) 23 ...... 23 -10 ...... -10 

 Offsetting Governmental Receipts ........................................................................... ...... 5 -5 ...... 24 -24 ...... 62 -62 

 Total--Department of Transportation.................................................................. 4,818 70 4,748 36,343 541 35,802 34,482 501 33,980 

Department of the Treasury: 

 Departmental Offices: 

 Exchange Stabilization Fund ................................................................................. ...... 528 -528 3,630 3,369 261 ...... 728 -728 

 Housing and Economic Recovery Programs.......................................................... ...... ...... ...... 59,800 ...... 59,800 ...... ...... ...... 

 Troubled Asset Relief Programs ............................................................................ 3,219 ...... 3,219 1117,920 ...... 117,920 ...... ...... ...... 

 Other ..................................................................................................................... -39 ...... -39 510 ...... 510 446 ...... 446 

 Financial Management Service: 

 Payment to the Resolution Funding Corporation.................................................... 590 ...... 590 1,689 ...... 1,689 938 ...... 938 

 Financial Agent Services ....................................................................................... 50 ...... 50 327 ...... 327 272 ...... 272 

 Interest Paid to Credit Financing Accounts ............................................................ ...... ...... ...... (**) ...... (**) 26 ...... 26 

 Claims, Judgements, and Relief Acts .................................................................... 42 ...... 42 737 ...... 737 435 ...... 435 

 Other ..................................................................................................................... 33 (**) 33 542 (**) 542 588 ...... 588 

 Total--Financial Management Service.................................................................. 715 (**) 715 3,295 (**) 3,295 2,260 ...... 2,260 

 Federal Financing Bank........................................................................................... -51 ...... -51 -389 ...... -389 -544 ...... -544 

 Alcohol and Tobacco Tax and Trade Bureau: 

 Salaries and Expenses .......................................................................................... 10 ...... 10 56 ...... 56 51 ...... 51 

 Internal Revenue Collections for Puerto Rico ........................................................ 29 ...... 29 289 ...... 289 245 ...... 245 

 Bureau of Engraving and Printing ............................................................................ -4 ...... -4 7 ...... 7 16 ...... 16 

 United States Mint ................................................................................................... 228 328 -100 1,495 1,760 -264 1,191 1,416 -225 

 Bureau of the Public Debt........................................................................................ 16 ...... 16 146 ...... 146 166 ...... 166 

 Internal Revenue Service: 

 Taxpayer Services................................................................................................. 215 ...... 215 1,373 ...... 1,373 1,302 ...... 1,302 

 Enforcement .......................................................................................................... 381 ...... 381 2,760 ...... 2,760 2,711 ...... 2,711 

 Central Fiscal Operations ...................................................................................... ...... ...... ...... ...... ...... ...... (**) ...... (**) 

 Operations Support................................................................................................ 475 ...... 475 2,279 ...... 2,279 2,289 ...... 2,289 

 Payment Where Earned Income Credit Exceeds Liability for Tax .......................... 2,938 ...... 2,938 41,058 ...... 41,058 39,134 ...... 39,134 

 Payment Where Recovery Rebate Exceeds Liability for Tax ................................. ...... ...... ...... 478 ...... 478 2,060 ...... 2,060 

 Payment Where Child Credit Exceeds Liability for Tax.......................................... 2,295 ...... 2,295 20,321 ...... 20,321 15,848 ...... 15,848 

 Payment Where Tax Credits to Aid First Time Homebuyers 

 Exceeds Liability for Tax ....................................................................................... 3,993 ...... 3,993 7,009 ...... 7,009 ...... ...... ...... 

 Refunding Internal Revenue Collections, Interest .................................................. 271 ...... 271 1,625 ...... 1,625 3,283 ...... 3,283 

 Other ..................................................................................................................... 39 (**) 39 212 6 207 245 4 241 

 Total--Internal Revenue Service .......................................................................... 10,609 (**) 10,608 77,116 6 77,110 66,873 4 66,869 

 Comptroller of the Currency..................................................................................... 55 -11 66 404 384 20 381 367 14 

 Office of Thrift Supervision....................................................................................... 16 2 15 141 123 18 122 113 9 

 Interest on the Public Debt: 

 Interest on Treasury Debt Securities (Gross): 

 Public Issues (Accrual Basis)............................................................................... 18,584 ...... 18,584 98,261 ...... 98,261 135,059 ...... 135,059 

 Special Issues (Cash Basis) ................................................................................ 6,263 ...... 6,263 95,178 ...... 95,178 108,845 ...... 108,845 

 Total--Interest on Treasury Debt Securities (Gross)........................................... 24,847 ...... 24,847 193,439 ...... 193,439 243,904 ...... 243,904 

 Total--Interest on the Public Debt .................................................................... 24,847 ...... 24,847 193,439 ...... 193,439 243,904 ...... 243,904 

 Other ....................................................................................................................... 7 ...... 7 46 ...... 46 49 ...... 49 

 Proprietary Receipts from the Public........................................................................ ...... 485 -485 ...... 24,782 -4,782 ...... 1,716 -1,716 

 Intrabudgetary Transactions .................................................................................... 60 ...... 60 -1,766 ...... -1,766 -1,886 ...... -1,886 

 Total--Department of the Treasury ..................................................................... 39,718 1,332 38,386 456,138 10,424 445,714 313,272 4,344 308,928 
14

Table 5. Outlays of the U.S. Government, April 2009 and Other Periods—Continued 

[$ millions] 

This Month Current Fiscal Year to Date Prior Fiscal Year to Date 

Classification Gross 

Outlays

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays 

 

Department of Veterans Affairs: 

 Veterans Health Administration: 

 Medical Care ......................................................................................................... 3,296 ...... 3,296 22,106 ...... 22,106 19,352 ...... 19,352 

 Medical Administration........................................................................................... 326 ...... 326 2,367 ...... 2,367 2,028 ...... 2,028 

 Other ..................................................................................................................... 73 28 45 551 195 356 474 176 298 

 Benefit Programs: 

 Public Enterprise Funds: 

 Veterans Housing Benefit Program Fund............................................................. 5 2 3 386 13 373 64 15 50 

 Compensation and Pensions ................................................................................. 3,727 ...... 3,727 25,240 ...... 25,240 23,049 ...... 23,049 

 Readjustment Benefits........................................................................................... 366 ...... 366 2,413 ...... 2,413 2,038 ...... 2,038 

 Insurance Funds: 

 National Service Life............................................................................................ 111 ...... 111 697 ...... 697 672 ...... 672 

 Veterans Special Life........................................................................................... 14 2 12 88 79 9 81 82 -1 

 Other ..................................................................................................................... 121 104 17 786 728 58 841 796 46 

 Total--Benefit Programs....................................................................................... 4,345 108 4,237 29,609 820 28,789 26,746 892 25,854 

 Departmental Administration.................................................................................... 469 ...... 469 3,171 (**) 3,171 2,763 (**) 2,763 

 Proprietary Receipts from the Public: 

 National Service Life.............................................................................................. ...... 11 -11 ...... 83 -83 ...... 79 -79 

 Other ..................................................................................................................... ...... 345 -345 ...... 2,537 -2,537 ...... 1,594 -1,594 

 Intrabudgetary Transactions .................................................................................... (**) ...... (**) -1 ...... -1 -9 ...... -9 

 Total--Department of Veterans Affairs ............................................................... 8,509 491 8,017 57,803 3,635 54,168 51,355 2,741 48,613 

Corps of Engineers: 

 Construction ............................................................................................................ 50 ...... 50 1,016 ...... 1,016 952 ...... 952 

 Operation and Maintenance..................................................................................... 227 ...... 227 1,415 ...... 1,415 688 ...... 688 

 Flood Control and Coastal Emergencies ................................................................. 150 ...... 150 755 ...... 755 289 ...... 289 

 Harbor Maintenance Trust Fund .............................................................................. ...... ...... ...... ...... ...... ...... 447 ...... 447 

 Rivers and Harbors Contributed Funds.................................................................... 34 ...... 34 224 ...... 224 158 ...... 158 

 Other ....................................................................................................................... 22 ...... 22 750 ...... 750 740 ...... 740 

 Proprietary Receipts from the Public........................................................................ ...... 36 -36 ...... 260 -260 ...... 394 -394 

 Intrabudgetary Transactions .................................................................................... (**) ...... (**) -11 ...... -11 -10 ...... -10 

 Total--Corps of Engineers................................................................................... 484 36 447 4,150 260 3,889 3,265 394 2,871 

Other Defense Civil Programs: 

 Military Retirement: 

 Payment to Military Retirement Fund..................................................................... ...... ...... ...... 51,125 ...... 51,125 46,187 ...... 46,187 

 Military Retirement Fund........................................................................................ 4,160 ...... 4,160 29,053 ...... 29,053 26,412 ...... 26,412 

 Retiree Health Care: 

 Payment to Department of Defense 

 Medicare-Eligible Retiree Health Care Fund......................................................... ...... ...... ...... 10,660 ...... 10,660 12,930 ...... 12,930 

 Department of Defense Medicare-Eligible 

 Retiree Health Care Fund..................................................................................... 979 ...... 979 5,208 ...... 5,208 4,926 ...... 4,926 

 Educational Benefits ................................................................................................ 45 ...... 45 296 ...... 296 270 ...... 270 

 Other ....................................................................................................................... 23 ...... 23 153 ...... 153 127 ...... 127 

 Proprietary Receipts from the Public........................................................................ ...... 2 -2 ...... 9 -9 ...... 7 -7 

 Intrabudgetary Transactions .................................................................................... -1,970 ...... -1,970 -61,370 ...... -61,370 -63,594 ...... -63,594 

 Total--Other Defense Civil Programs ................................................................. 3,237 2 3,235 35,126 9 35,117 27,259 7 27,252 

Environmental Protection Agency: 

 Science and Technology.......................................................................................... 80 ...... 80 479 ...... 479 448 ...... 448 

 Environmental Programs and Management............................................................. 203 ...... 203 1,376 ...... 1,376 1,366 ...... 1,366 

 State and Tribal Assistance Grants.......................................................................... 236 ...... 236 1,943 ...... 1,943 2,157 ...... 2,157 

 Payment to the Hazardous Substance Superfund ................................................... 609 ...... 609 1,748 ...... 1,748 985 ...... 985 

 Hazardous Substance Superfund ............................................................................ 93 ...... 93 766 ...... 766 708 ...... 708 

 Other ....................................................................................................................... 27 (**) 26 85 22 64 57 22 35 

 Proprietary Receipts from the Public........................................................................ ...... 3 -3 ...... 64 -64 ...... 58 -58 

 Intrabudgetary Transactions .................................................................................... -626 ...... -626 -1,723 ...... -1,723 -962 ...... -962 

 Offsetting Governmental Receipts ........................................................................... ...... 2 -2 ...... 14 -14 ...... 16 -16 

 Total--Environmental Protection Agency........................................................... 622 5 617 4,674 99 4,575 4,760 96 4,664 

Executive Office of the President: 

 The White House..................................................................................................... 16 ...... 16 102 (**) 102 100 ...... 100 

 Office of Management and Budget .......................................................................... 7 ...... 7 47 ...... 47 44 ...... 44 

 Unanticipated Needs: 

 Iraq Relief and Reconstruction Fund...................................................................... 28 ...... 28 211 ...... 211 602 ...... 602 

 Other ....................................................................................................................... 7 ...... 7 54 ...... 54 50 ...... 50 

 Proprietary Receipts from the Public........................................................................ ...... (**) (**) ...... 1 -1 ...... 1 -1 

 Intrabudgetary Transactions .................................................................................... ...... ...... ...... (**) ...... (**) (**) ...... (**) 

 Total--Executive Office of the President ............................................................ 57 (**) 57 415 1 414 795 1 795 

General Services Administration: 

 Real Property Activities............................................................................................ 24 ...... 24 273 ...... 273 169 ...... 169 

 Supply and Technology Activities ............................................................................ -28 ...... -28 -85 ...... -85 75 ...... 75 

 General Activities..................................................................................................... 17 ...... 17 140 ...... 140 124 ...... 124 

 Proprietary Receipts from the Public........................................................................ ...... 19 -19 ...... 45 -45 ...... 49 -49 

 Intrabudgetary Transactions .................................................................................... -1 ...... -1 -8 ...... -8 -3 ...... -3 

 Total--General Services Administration............................................................. 11 19 -8 320 45 275 366 49 317 

 
15

Table 5. Outlays of the U.S. Government, April 2009 and Other Periods—Continued 

[$ millions] 

This Month Current Fiscal Year to Date Prior Fiscal Year to Date 

Classification Gross 

Outlays

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays 

 

International Assistance Program: 

 International Security Assistance: 

 Foreign Military Financing Program....................................................................... 2,582 ...... 2,582 4,400 ...... 4,400 4,122 ...... 4,122 

 Economic Support Fund ........................................................................................ 391 ...... 391 3,204 ...... 3,204 2,368 ...... 2,368 

 Other ..................................................................................................................... 79 4 75 541 127 414 541 153 388 

 Total--International Security Assistance............................................................... 3,053 4 3,048 8,145 127 8,018 7,031 153 6,878 

 Multilateral Assistance: 

 Contribution to the International Development 

 Association ........................................................................................................... ...... ...... ...... 47 ...... 47 950 ...... 950 

 Other ..................................................................................................................... 53 ...... 53 394 ...... 394 447 ...... 447 

 Total--Multilateral Assistance............................................................................... 53 ...... 53 441 ...... 441 1,397 ...... 1,397 

 International Development Assistance: 

 Agency for International Development: 

 Sustainable Development Assistance Program ................................................... 125 ...... 125 813 ...... 813 736 ...... 736 

 Child Survival and Disease Programs.................................................................. 127 ...... 127 533 ...... 533 1,130 ...... 1,130 

 Operating Expenses ............................................................................................ 63 ...... 63 424 ...... 424 419 ...... 419 

 Other.................................................................................................................... 22 26 -4 779 284 495 761 447 314 

 Proprietary Receipts from the Public.................................................................... ...... (**) (**) ...... 1 -1 ...... 1 -1 

 Intrabudgetary Transactions ................................................................................ 3 ...... 3 1 ...... 1 61 ...... 61 

 Total--Agency for International Development..................................................... 340 26 315 2,550 285 2,265 3,107 449 2,658 

 Overseas Private Investment Corporation: 

 Overseas Private Investment Corporation Account.............................................. 5 8 -3 52 132 -81 40 142 -102 

 Proprietary Receipts from the Public.................................................................... ...... 5 -5 ...... 34 -34 ...... 28 -28 

 Total--Overseas Private Investment Corporation ............................................... 5 13 -8 52 166 -114 40 170 -130 

 Peace Corps.......................................................................................................... 32 (**) 32 181 (**) 181 197 7 190 

 Other ..................................................................................................................... 9 ...... 9 62 ...... 62 54 (**) 54 

 Total--International Development Assistance....................................................... 386 39 347 2,845 451 2,394 3,398 626 2,772 

 International Monetary Programs............................................................................. -15 ...... -15 174 ...... 174 -182 ...... -182 

 Military Sales Programs: 

 Foreign Military Sales Trust Fund .......................................................................... 1,772 ...... 1,772 12,087 ...... 12,087 9,477 ...... 9,477 

 Proprietary Receipts from the Public...................................................................... ...... 2,134 -2,134 ...... 13,646 -13,646 ...... 14,001 -14,001 

 Other ....................................................................................................................... 51 (**) 51 386 (**) 385 310 1 309 

 Total--International Assistance Program........................................................... 5,300 2,178 3,122 24,077 14,224 9,853 21,432 14,781 6,651 

National Aeronautics and Space Administration: 

 Science, Aeronautics, and Exploration .................................................................... 769 ...... 769 5,881 ...... 5,881 6,050 ...... 6,050 

 Space Operations.................................................................................................... 561 ...... 561 3,753 ...... 3,753 3,666 ...... 3,666 

 Other ....................................................................................................................... 187 ...... 187 816 ...... 816 40 ...... 40 

 Proprietary Receipts from the Public........................................................................ ...... 1 -1 ...... 5 -5 ...... 4 -4 

 Intrabudgetary Transactions .................................................................................... (**) ...... (**) -1 ...... -1 2 ...... 2 

 Total--National Aeronautics and Space 

 Administration .................................................................................................... 1,518 1 1,518 10,449 5 10,445 9,759 4 9,755 

National Science Foundation: 

 Research and Related Activities .............................................................................. 403 ...... 403 2,491 ...... 2,491 2,310 ...... 2,310 

 Education and Human Resources ........................................................................... 32 ...... 32 432 ...... 432 449 ...... 449 

 Other ....................................................................................................................... 23 ...... 23 277 ...... 277 298 ...... 298 

 Proprietary Receipts from the Public........................................................................ ...... (**) (**) ...... 1 -1 ...... 1 -1 

 Total--National Science Foundation................................................................... 458 (**) 458 3,200 1 3,199 3,057 1 3,056 

Office of Personnel Management: 

 Government Payment for Annuitants, Employees 

 Health and Life Insurance Benefits ......................................................................... 781 ...... 781 5,220 ...... 5,220 5,074 ...... 5,074 

 Payment to Civil Service Retirement And 

 Civil Service Retirement and Disability Fund ........................................................... 5,849 ...... 5,849 39,053 ...... 39,053 36,925 ...... 36,925 

 Employees Life Insurance Fund .............................................................................. 236 240 -3 1,420 2,346 -926 1,415 2,212 -797 

 Employees and Retired Employees Health Benefits Fund....................................... 3,243 2,994 249 21,382 21,116 265 20,574 20,281 293 

 Other ....................................................................................................................... -4 ...... -4 139 ...... 139 81 ...... 81 

 Proprietary Receipts from the Public........................................................................ ...... (**) (**) ...... 3 -3 ...... 1 -1 

 Intrabudgetary Transactions: 

 Postal Service Contributions.................................................................................. ...... ...... ...... -686 ...... -686 -569 ...... -569 

 Civil Service Retirement and Disability Fund: 

 Other.................................................................................................................... -4 ...... -4 -24 ...... -24 -21 ...... -21 

 Total--Office of Personnel Management ............................................................ 10,102 3,234 6,868 66,504 23,465 43,039 63,479 22,494 40,984 

Small Business Administration: 

 Public Enterprise Funds: 

 Business Loan Fund .............................................................................................. 86 (**) 85 1,662 5 1,657 498 14 484 

 Disaster Loan Fund ............................................................................................... 8 (**) 8 552 1 551 141 2 139 

 Other ..................................................................................................................... 1 1 (**) 3 4 -1 3 4 -1 

 Other ....................................................................................................................... -20 ...... -20 51 (**) 51 272 ...... 272 

 Proprietary Receipts from the Public........................................................................ ...... (**) (**) ...... 489 -489 ...... 743 -743 

 Intrabudgetary Transactions .................................................................................... ...... ...... ...... (**) ...... (**) (**) ...... (**) 

 Total--Small Business Administration ............................................................... 74 1 73 2,268 500 1,768 914 762 152 

 
16

Table 5. Outlays of the U.S. Government, April 2009 and Other Periods—Continued 

[$ millions] 

This Month Current Fiscal Year to Date Prior Fiscal Year to Date 

Classification Gross 

Outlays

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays 

 

Social Security Administration: 

 Payments to Social Security Trust Funds ................................................................ 5,446 ...... 5,446 15,349 ...... 15,349 13,659 ...... 13,659 

 Supplemental Security Income Program.................................................................. 3,393 ...... 3,393 27,228 ...... 27,228 24,994 ...... 24,994 

 Federal Old-Age and Survivors Insurance Trust Fund 

 (Off-Budget): 

 Benefit Payments................................................................................................... 46,144 ...... 46,144 311,780 ...... 311,780 290,014 ...... 290,014 

 Administrative Expenses........................................................................................ 244 ...... 244 1,904 ...... 1,904 1,890 ...... 1,890 

 Total--FOASI Trust Fund ..................................................................................... 46,388 ...... 46,388 313,683 ...... 313,683 291,903 ...... 291,903 

 Federal Disability Insurance Trust Fund 

 (Off-Budget): 

 Benefit Payments................................................................................................... 10,023 ...... 10,023 65,717 ...... 65,717 60,107 ...... 60,107 

 Administrative Expenses........................................................................................ 239 ...... 239 1,463 ...... 1,463 1,400 ...... 1,400 

 Total--FDI Trust Fund .......................................................................................... 10,262 ...... 10,262 67,180 ...... 67,180 61,507 ...... 61,507 

 Other ....................................................................................................................... 33 ...... 33 118 ...... 118 109 ...... 109 

 Proprietary Receipts from the Public: 

 On-Budget ............................................................................................................. ...... 210 -210 ...... 1,788 -1,788 ...... 1,572 -1,572 

 Off-Budget ............................................................................................................. ...... 12 -12 ...... 57 -57 ...... 57 -57 

 Intrabudgetary Transactions: 

 Off-Budget3 ............................................................................................................ -5,446 ...... -5,446 -15,348 ...... -15,348 -13,649 ...... -13,649 

 Total--Social Security Administration .............................................................. 60,076 222 59,854 408,210 1,845 406,364 378,523 1,629 376,893 

Other Independent Agencies: 

 Broadcasting Board of Governors............................................................................ 74 1 74 397 -1 398 420 1 419 

 Corporation for National and Community Service .................................................... 73 (**) 73 505 (**) 505 508 1 507 

 Corporation for Public Broadcasting ........................................................................ 37 ...... 37 461 ...... 461 448 ...... 448 

 District of Columbia: 

 Courts.................................................................................................................... 27 ...... 27 178 ...... 178 144 ...... 144 

 General and Special Payments.............................................................................. 168 ...... 168 395 (**) 395 290 (**) 290 

 Other ..................................................................................................................... 14 ...... 14 20 ...... 20 13 ...... 13 

 Equal Employment Opportunity Commission........................................................... 28 (**) 27 202 1 201 183 1 182 

 Export-Import Bank of the United States.................................................................. -23 9 -32 -104 25 -129 516 1,079 -563 

 Federal Communications Commission: 

 Universal Service Fund.......................................................................................... 627 ...... 627 4,799 ...... 4,799 4,635 ...... 4,635 

 Spectrum Auction Program Account...................................................................... (**) ...... (**) 2 ...... 2 4 ...... 4 

 Other ..................................................................................................................... 15 2 14 132 11 121 21 13 7 

 Federal Deposit Insurance Corporation: 

 Deposit Insurance Fund......................................................................................... 2,249 999 1,250 8,473 7,286 1,187 -1,118 ...... -1,118 

 FSLIC Resolution Fund.......................................................................................... -1 (**) -1 170 4 166 502 143 359 

 Total--Federal Deposit Insurance Corporation ..................................................... 2,248 999 1,249 8,643 7,290 1,353 -616 143 -758 

 Federal Drug Control Programs............................................................................... 20 ...... 20 179 ...... 179 179 ...... 179 

 Federal Housing Finance Agency............................................................................ -35 ...... -35 -111 ...... -111 ...... ...... ...... 

 Intelligence Community Management Account........................................................ 57 ...... 57 210 ...... 210 125 ...... 125 

 Legal Services Corporation...................................................................................... 35 ...... 35 222 ...... 222 204 ...... 204 

 National Archives and Records Administration ........................................................ 36 2 35 250 10 240 221 11 209 

 National Credit Union Administration ....................................................................... 476 1,224 -748 45,518 27,438 18,080 415 649 -235 

 National Endowment for the Arts ............................................................................. 15 (**) 15 86 (**) 86 75 (**) 75 

 National Endowment for the Humanities.................................................................. 13 ...... 13 87 ...... 87 79 ...... 79 

 Institute of Museum and Library Services ................................................................ 19 ...... 19 153 ...... 153 141 ...... 141 

 National Labor Relations Board ............................................................................... 21 (**) 21 146 (**) 146 146 (**) 146 

 Nuclear Regulatory Commission.............................................................................. 79 94 -15 560 490 70 497 446 51 

 Postal Service: 

 Off-Budget: 

 Public Enterprise Funds....................................................................................... 5,331 5,902 -572 40,718 42,355 -1,637 42,577 46,246 -3,669 

 Other.................................................................................................................... ...... ...... ...... 109 ...... 109 ...... ...... ...... 

 Other ..................................................................................................................... ...... ...... ...... 118 ...... 118 109 (**) 109 

 

 
17

Table 5. Outlays of the U.S. Government, April 2009 and Other Periods—Continued 

[$ millions] 

This Month Current Fiscal Year to Date Prior Fiscal Year to Date 

Classification Gross 

Outlays

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays 

 

Other Independent Agencies:—Continued 

 Railroad Retirement Board: 

 Federal Windfall Subsidy ....................................................................................... 6 ...... 6 41 ...... 41 46 ...... 46 

 Federal Payments to the Railroad Retirement Accounts........................................ 55 ...... 55 211 ...... 211 331 ...... 331 

 Railroad Unemployment Insurance Trust Fund: 

 Benefit Payments................................................................................................. 14 ...... 14 75 ...... 75 56 ...... 56 

 Transfer to Administrative Funds ......................................................................... 1 ...... 1 9 ...... 9 10 ...... 10 

 Rail Industry Pension Fund: 

 Benefit Payments................................................................................................. 363 ...... 363 2,499 ...... 2,499 2,382 ...... 2,382 

 Advances from FOASDI Fund.............................................................................. -110 ...... -110 -752 ...... -752 -724 ...... -724 

 OASDI Certifications............................................................................................ 110 ...... 110 752 ...... 752 727 ...... 727 

 Administrative Expenses...................................................................................... 3 ...... 3 1 ...... 1 (**) ...... (**) 

 Transfer to Administrative Funds ......................................................................... 5 ...... 5 38 ...... 38 37 ...... 37 

 Other.................................................................................................................... (**) ...... (**) (**) ...... (**) 1 ...... 1 

 National Railroad Retirement Investment Trust: 

 Administrative Expenses...................................................................................... 10 ...... 10 42 ...... 42 39 ...... 39 

 Transfers to the Railroad Retirement Trust Funds From 

 the National Railroad Retirement Investment Trust............................................. 89 ...... 89 892 ...... 892 748 ...... 748 

 Railroad Social Security Equivalent Benefit Account: 

 Benefit Payments................................................................................................. 516 ...... 516 3,532 ...... 3,532 3,397 ...... 3,397 

 Transfer to Administrative Funds ......................................................................... 2 ...... 2 19 ...... 19 19 ...... 19 

 Other ..................................................................................................................... (**) ...... (**) 1 ...... 1 (**) ...... (**) 

 Proprietary Receipts from the Public...................................................................... ...... 790 -790 ...... -8,067 8,067 ...... -1,188 1,188 

 Intrabudgetary Transactions: 

 Other.................................................................................................................... -144 ...... -144 -1,103 ...... -1,103 -1,079 ...... -1,079 

 Total--Railroad Retirement Board ...................................................................... 921 790 130 6,257 -8,067 14,324 5,991 -1,188 7,178 

 Securities and Exchange Commission..................................................................... 71 (**) 71 274 (**) 273 35 -60 95 

 Smithsonian Institution............................................................................................. 72 ...... 72 486 (**) 486 439 (**) 439 

 Tennessee Valley Authority ..................................................................................... 2,875 2,936 -61 19,020 19,640 -620 15,006 14,841 165 

 Other ....................................................................................................................... 256 30 226 1,415 329 1,085 1,371 415 956 

 Total--Other Independent Agencies ................................................................... 13,550 11,990 1,560 131,327 89,523 41,804 74,174 62,598 11,577 

Undistributed Offsetting Receipts: 

 Other Interest........................................................................................................... ...... ...... ...... ...... (**) (**) ...... 8 -8 

 Employer Share, Employee Retirement: 

 Department of Health and Human Services: 

 Federal Hospital Insurance Trust Fund: 

 Federal Employer Contributions......................................................................... -262 ...... -262 -1,773 ...... -1,773 -1,689 ...... -1,689 

 Postal Service Employer Contributions.............................................................. -67 ...... -67 -479 ...... -479 -448 ...... -448 

 Department of State: 

 Foreign Service Retirement and Disability Fund .................................................. -18 ...... -18 -134 ...... -134 -124 ...... -124 

 Other Defense Civil Programs: 

 Military Retirement Fund...................................................................................... -1,172 ...... -1,172 -13,499 ...... -13,499 -12,205 ...... -12,205 

 Department of Defense Medicare-Eligible 

 Retiree Health Care Fund ................................................................................... ...... ...... ...... -10,644 ...... -10,644 -11,496 ...... -11,496 

 Office of Personnel Management: 

 Postal Service Contributions for Benefits 

 Civil Service Retirement and Disability Fund ....................................................... -1,574 ...... -1,574 -11,488 ...... -11,488 -10,503 ...... -10,503 

 Social Security Administration (Off-Budget): 

 Federal Old-Age and Survivors Insurance Trust Fund: 

 Federal Employer Contributions......................................................................... -1,070 ...... -1,070 -6,779 ...... -6,779 -6,308 ...... -6,308 

 Federal Disability Insurance Trust Fund: 

 Federal Employer Contributions......................................................................... -182 ...... -182 -1,151 ...... -1,151 -1,071 ...... -1,071 

 Payments for Military Service Credits ................................................................ ...... ...... ...... ...... ...... ...... -8 ...... -8 

 Other ..................................................................................................................... (**) ...... (**) (**) ...... (**) (**) ...... (**) 

 Total--Employer Share, Employee Retirement..................................................... -4,346 ...... -4,346 -45,948 ...... -45,948 -43,852 ...... -43,852 

 
18

Table 5. Outlays of the U.S. Government, April 2009 and Other Periods—Continued 

[$ millions] 

This Month Current Fiscal Year to Date Prior Fiscal Year to Date 

Classification Gross 

Outlays

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays 

 

Undistributed Offsetting Receipts:—Continued 

 Interest Received by Trust Funds: 

 Judicial Branch: 

 Judicial Survivors Annuity Fund........................................................................... -1 ...... -1 -12 ...... -12 -7 ...... -7 

 Department of Health and Human Services: 

 Federal Hospital Insurance Trust Fund................................................................ -33 ...... -33 -7,983 ...... -7,983 -8,301 ...... -8,301 

 Federal Supplementary Medical Insurance Trust Fund........................................ -25 ...... -25 -1,492 ...... -1,492 -1,141 ...... -1,141 

 Department of Homeland Security: 

 Oil Spill Liability Trust Fund ................................................................................. 1 ...... 1 -13 ...... -13 13 ...... 13 

 Other.................................................................................................................... (**) ...... (**) -29 ...... -29 -42 ...... -42 

 Department of Labor: 

 Unemployment Trust Fund .................................................................................. -112 ...... -112 -1,936 ...... -1,936 -1,869 ...... -1,869 

 Department of State: 

 Foreign Service Retirement and Disability Fund .................................................. (**) ...... (**) -390 ...... -390 -390 ...... -390 

 Department of Transportation: 

 Airport and Airway Trust Fund ............................................................................. -2 ...... -2 -161 ...... -161 -197 ...... -197 

 Department of Veterans Affairs: 

 National Service Life Insurance Fund .................................................................. -2 ...... -2 -262 ...... -262 -282 ...... -282 

 United States Government Life Insurance Fund .................................................. (**) ...... (**) -1 ...... -1 -1 ...... -1 

 Corps of Engineers ................................................................................................ (**) ...... (**) -56 ...... -56 -64 ...... -64 

 Other Defense Civil Programs: 

 Military Retirement Fund...................................................................................... -3,359 ...... -3,359 1,050 ...... 1,050 -8,408 ...... -8,408 

 Educational Benefits Fund................................................................................... -2 ...... -2 7 ...... 7 -34 ...... -34 

 Armed Forces Retirement Home ......................................................................... (**) ...... (**) 4 ...... 4 -4 ...... -4 

 Environmental Protection Agency .......................................................................... -8 ...... -8 -129 ...... -129 -123 ...... -123 

 Office of Personnel Management: 

 Civil Service Retirement and Disability Fund ....................................................... -38 ...... -38 -18,678 ...... -18,678 -18,618 ...... -18,618 

 Social Security Administration (Off-Budget): 

 Federal Old-Age and Survivors Insurance Trust Fund ......................................... -55 ...... -55 -53,332 ...... -53,332 -50,602 ...... -50,602 

 Federal Disability Insurance Trust Fund............................................................... -8 ...... -8 -5,424 ...... -5,424 -5,482 ...... -5,482 

 Independent Agencies: 

 Railroad Retirement Board .................................................................................. -15 ...... -15 -28 ...... -28 -82 ...... -82 

 Other.................................................................................................................... 2 ...... 2 -9 ...... -9 -19 ...... -19 

 Other ..................................................................................................................... 1 ...... 1 -45 ...... -45 130 ...... 130 

 Total--Interest Received by Trust Funds.............................................................. -3,658 ...... -3,658 -88,919 ...... -88,919 -95,522 ...... -95,522 

 Digital Television Transition and Public Safety Fund ............................................... ...... ...... ...... ...... 15,966 -15,966 ...... ...... ...... 

 Rents and Royalties on the Outer Continental Shelf Lands ..................................... ...... 317 -317 ...... 2,439 -2,439 ...... 10,110 -10,110 

 Spectrum Auction Proceeds .................................................................................... ...... ...... ...... ...... ...... ...... ...... (**) (**) 

 Spectrum Relocation Activities ................................................................................ ...... ...... ...... ...... ...... ...... ...... (**) (**) 

 Total--Undistributed Offsetting Receipts ........................................................... -8,004 317 -8,321 -134,867 18,405 -153,272 -139,373 10,118 -149,492 

 Total Outlays.......................................................................................................... 316,471 29,332 287,139 2,287,451 229,091 2,058,360 1,890,055 186,865 1,703,191 

 Total On-Budget................................................................................................... 261,251 23,417 237,834 1,947,796 186,679 1,761,117 1,571,187 140,562 1,430,625 

 Total Off-Budget .................................................................................................. 55,220 5,914 49,305 339,655 42,412 297,243 318,868 46,303 272,566 

 Total Surplus (+) or Deficit.................................................................................... -20,907 -802,294 -153,471 

 Total On-Budget................................................................................................... -41,985 -894,752 -269,074 

 Total Off-Budget .................................................................................................. +21,078 +92,457 +115,603 

MEMORANDUM 

 Receipts Offset Against Outlays (In Millions) 

Current 

Fiscal Year to 

Date 

Comparable 

Period Prior 

Fiscal Year 

 Proprietary Receipts...................................................................... 63,494 73,500 

 Intrabudgetary Transactions.......................................................... 360,560 335,144 

 Governmental Receipts................................................................. 19,771 4,485 

 Total Receipts Offset Against Outlays ...................................... 443,825 413,130 

1Outlays have been decreased due to prior month reporting in the amount of $178,665 

million by the Department of Treasury. 

2Outlays have been increased due to prior month reporting in the amount of $3,254 million 

by the Department of Treasury. 

3 Includes FICA and SECA tax credits, non-contributory military service credits, special 

benefits for the aged, and credit for the unnegotiated OASI benefit checks. 

... No Transactions 

(**) Less than $500,000 

Note: Details may not add to totals due to rounding. 
19

This Page Left Blank Intentionally 
20

Table 6. Means of Financing the Deficit or Disposition of Surplus by the U.S. Government, April 2009 and Other Periods 

[$ millions] 

Net Transactions 

(-) denotes net reduction of either 

liability or asset accounts 

Account Balances 

Current Fiscal Year 

Fiscal Year to Date Beginning of 

Assets and Liabilities 

Directly Related to 

Budget Off-Budget Activity This Month This Year Prior Year This Year This Month 

Close of 

This Month 

 

Liability Accounts: 

 Borrowing from the Public: 

 Treasury Securities, Issued Under General 

 Financing Authorities: 

 Debt Held by the Public .................................................................................................... 97,281 1,122,133 194,889 5,808,691 6,833,543 6,930,825 

 Intragovernmental Holdings .............................................................................................. 14,369 91,734 175,015 4,216,033 4,293,398 4,307,767 

 Total Treasury Securities Outstanding............................................................................ 111,651 1,213,867 369,904 10,024,725 11,126,941 11,238,592 

 Plus Premium on Treasury Securities........................................................................... 209 5,127 504 4,819 9,737 9,946 

 Less Discount on Treasury Securities........................................................................... -2,605 -2,140 -7,532 68,954 69,419 66,814 

 Total Treasury Securities Net Of 

 Premium and Discount............................................................................................... 114,465 1,221,134 377,940 9,960,590 11,067,259 11,181,724 

 Agency Securities, Issued Under Special Financing 

 Authorities (See Schedule B. for Other Agency 

 Borrowing, See Schedule C)............................................................................................. -145 -695 204 23,104 22,554 22,409 

 Total Federal Securities.................................................................................................... 114,320 1,220,439 378,143 9,983,694 11,089,813 11,204,133 

 Deduct: 

 Federal Securities Held As Investments 

 of Government Accounts (See Schedule D) ................................................................ 14,723 94,841 174,623 4,210,491 4,290,609 4,305,332 

 Less Discount on Federal Securities Held As 

 Investments of Government Accounts ....................................................................... -2,307 -1,998 -2,369 27,432 27,741 25,434 

 Net Federal Securities Held As Investments 

 of Government Accounts.......................................................................................... 17,030 96,839 176,992 4,183,059 4,262,868 4,279,898 

 Total Borrowing from the Public .............................................................................. 97,290 1,123,600 201,151 5,800,635 6,826,945 6,924,235 

 Accrued Interest Payable to the Public ................................................................................. 7,259 6,790 3,076 40,131 39,662 46,921 

 Allocations of Special Drawing Rights................................................................................... 14 -291 329 7,630 7,325 7,339 

 Deposit Funds ...................................................................................................................... 865 -13,204 20,552 27,417 13,348 14,213 

 Miscellaneous Liability Accounts (Includes Checks 

 Outstanding Etc.)................................................................................................................. 6,058 9,815 4,954 10,449 14,206 20,265 

 Total Liability Accounts .................................................................................................. 111,486 1,126,711 230,062 5,886,262 6,901,486 7,012,973 

Asset Accounts (Deduct) 

 Cash and Monetary Assets: 

 U.S. Treasury Operating Cash: 1 

 Federal Reserve Account ................................................................................................. 69,043 103,206 -584 32,988 67,151 136,194 

 Supplementary Financing Program Account..................................................................... -4 -99,562 ...... 299,491 199,934 199,929 

 Tax and Loan Note Accounts............................................................................................ 263 -37,123 66,054 39,129 1,742 2,005 

 Balance........................................................................................................................... 69,302 -33,479 65,470 371,608 268,826 338,129 

 Special Drawing Rights: 

 Total Holdings................................................................................................................... 16 -320 466 9,418 9,082 9,098 

 SDR Certificates Issued to Federal Reserve Banks.......................................................... ...... ...... ...... -2,200 -2,200 -2,200 

 Balance........................................................................................................................... 16 -320 466 7,218 6,882 6,898 

 Reserve Position on the U.S. Quota in the IMF: 

 U.S. Subscription to International Monetary Fund: 

 Direct Quota Payments................................................................................................... ...... ...... ...... 46,525 46,525 46,525 

 Maintenance of Value Adjustments................................................................................. 102 -2,206 2,494 11,325 9,016 9,118 

 Letter of Credit Issued to IMF ........................................................................................... 42 312 -406 -51,864 -51,594 -51,552 

 Dollar Deposits with the IMF ............................................................................................. -6 -59 14 -88 -141 -147 

 Receivable/payable (-) for Interim Maintenance 

 of Value Adjustments....................................................................................................... -88 5,455 -2,312 -1,148 4,395 4,308 

 Balance........................................................................................................................... 51 3,503 -210 4,750 8,202 8,252 

 Other Cash and Monetary Assets....................................................................................... -137 997 355 26,720 27,853 27,717 

 Total Cash and Monetary Assets...................................................................................... 69,233 -29,300 66,081 410,296 311,763 380,996 

 Non-Federal Securities of the National Railroad 

 Retirement Investment Trust................................................................................................ 833 -9,627 -1,665 27,503 17,043 17,876 

 Net Activity, Guaranteed Loan Financing.............................................................................. 297 3,388 6,365 -42,407 -39,317 -39,020 

 Net Activity, Direct Loan Financing ....................................................................................... 15,232 354,709 3,656 195,773 2535,250 550,481 

 Miscellaneous Asset Accounts ............................................................................................. 4,985 5,437 2,479 580 1,032 6,017 

 Total Asset Accounts ...................................................................................................... 90,579 324,607 76,916 591,744 825,771 916,350 

Excess of Liabilities (+) or Assets (-) .................................................................................. 20,907 802,104 153,146 5,294,518 6,075,715 6,096,622 

Transactions Not Applied to Current Year's Surplus 

 or Deficit (See Schedule A for Details)................................................................................... ...... 190 325 ...... 190 190 

Total Budget and Off-Budget Federal Entities 

 (Financing of Deficit (+) or Disposition Of 

 Surplus (-)) .......................................................................................................................... 20,907 802,294 153,471 5,294,518 6,075,905 6,096,812 

1Major sources of information used to determine Treasury’s operating cash balance include 

Federal Reserve Banks, the Treasury Regional Finance Centers, the Internal Revenue 

Service Centers, the Bureau of the Public Debt and various electronic systems. Deposits 

are reflected as received and withdrawals are reflected as processed.

2Includes prior month adjustments of $175,411 million to reflect the reclassification of TARP 

equity reporting in accordance with the Federal Credit Reform Act of 1990 and the 

Emergency Economic Stabilization Act of 2008.

... No Transactions 

Note: Details may not add to totals due to rounding. 
21

Table 6. Schedule A-Analysis of Change in Excess of Liabilities of the U.S. Government, April 2009 and Other Periods 

[$ millions] 

Fiscal Year to Date Classification This Month This Year Prior Year 

 

Excess of Liabilities Beginning of Period: 

 Based on Composition of Unified Budget In 

 Preceding Period ................................................................................................................. 6,251,127 5,294,525 4,841,785 

 Adjustments During Current Fiscal Year For 

 Changes in Composition of Unified Budget: 

 Revisions by Federal Agencies to the Prior Budget Results ............................................. -175,411 -7 -1,307 

Excess of Liabilities Beginning of Period (Current Basis)........................................................ 6,075,715 5,294,518 4,840,478 

Budget Surplus (-) or Deficit: 

 Based on Composition of Unified Budget in Prior Fiscal Yr............................................... 20,907 802,294 153,471 

Total Surplus (-) or Deficit (Table 2)........................................................................................ 20,907 802,294 153,471 

 Total-On-Budget (Table 2).................................................................................................... 41,985 894,752 269,074 

 Total-Off-Budget (Table 2).................................................................................................... -21,078 -92,457 -115,603 

Transactions Not Applied to Current Year's Surplus or Deficit: 

 Seigniorage .......................................................................................................................... ...... -190 -325 

 Total-Transactions Not Applied to Current Year's 

 Surplus or Deficit ............................................................................................................... ...... -190 -325 

Excess of Liabilities Close of Period .................................................................................. 6,096,622 6,096,622 4,993,624 

... No Transactions 

 

Note: Details may not add to totals due to rounding. 

Table 6. Schedule B-Securities Issued by Federal Agencies Under Special Financing Authorities, April 2009 and Other 

 Periods 

[$ millions] 

Net Transactions 

(-) denotes net reduction of 

liability accounts 

Account Balances 

Current Fiscal Year 

Fiscal Year to Date Beginning of 

Classification 

This Month This Year Prior Year This Year This Month 

Close of 

This Month 

 

Agency Securities, Issued Under Special Financing 

 Authorities: 

 Obligations Guaranteed by the United States, 

 Issued By: 

 Department of Housing and Urban Development: 

 Federal Housing Administration........................................................................................ ...... -37 -19 69 33 33 

 Obligations Not Guaranteed by the United States, 

 Issued By: 

 Legislative Branch: 

 Architect of the Capitol...................................................................................................... 1 -3 -1 150 146 147 

 Independent Agencies: 

 Federal Communications Commission.............................................................................. ...... ...... ...... (**) (**) (**) 

 National Archives and Records Administration ................................................................. ...... -6 -5 204 199 199 

 Tennessee Valley Authority .............................................................................................. -146 -649 228 22,680 22,177 22,031 

 Total Agency Securities ............................................................................................... -145 -695 204 23,104 22,554 22,409 

... No Transactions 

 (* *) Less than $500,000. 

Note: Details may not add to totals due to rounding. 
22

Table 6. Schedule C (Memorandum)-Federal Agency Borrowing Financed Through the Issue of Treasury Securities, April 

 2009 and Other Periods 

[$ millions] 

Transactions Account Balances 

Current Fiscal Year 

Fiscal Year to Date Beginning of Classification 

This Month This Year Prior Year This Year This Month 

Close of 

This Month 

 

Borrowing from the Treasury: 

 Department of Agriculture: 

 Farm Service Agency: 

 Commodity Credit Corporation.......................................................................................... -2,335 495 1,085 3,886 6,716 4,381 

 Agricultural Credit Insurance Fund.................................................................................... 161 1,164 460 5,277 6,280 6,441 

 Farm Storage Facility Loans ............................................................................................. ...... 47 80 523 570 570 

 Apple Loans Fund............................................................................................................. ...... ...... ...... (**) (**) (**) 

 Emergency Boll Weevil Loan Fund ................................................................................... ...... ...... (**) (**) (**) (**) 

 Rural Housing Service: 

 Rural Housing Insurance .................................................................................................. 115 651 421 12,023 12,559 12,674 

 Rural Community Facility Loans Fund .............................................................................. 36 212 222 2,715 2,891 2,928 

 Multifamily Housing Revitalization Loan Account.............................................................. 1 41 31 42 83 83 

 Rural Business - Cooperative Service: 

 Rural Business and Industry Loans .................................................................................. ...... ...... ...... 92 92 92 

 Rural Development Loan Fund ......................................................................................... 1 10 10 279 287 288 

 Rural Economic Development Loan Fund......................................................................... 1 11 12 108 118 118 

 Renewable Energy Guaranteed Loan Account ................................................................. ...... ...... ...... (**) (**) (**) 

 Rural Utilities Service: 

 Rural Water and Waste Disposal Fund............................................................................. 43 415 266 8,071 8,442 8,485 

 Rural Electrification and Telecommunications Fund ......................................................... 327 1,857 467 15,808 17,338 17,665 

 Rural Telephone Bank ...................................................................................................... 5 37 39 557 588 594 

 Distance Learning and Telemedicine Program ................................................................. 9 48 37 352 392 401 

 Foreign Agricultural Service................................................................................................ 5 5 ...... 1,456 1,456 1,461 

 Department of Commerce: 

 Departmental Management: 

 National Oceanic and Atmospheric Administration: 

 Fisheries Finance ............................................................................................................. 1 16 12 465 480 481 

 Fishing Vessel Obligations................................................................................................ ...... ...... (**) 7 7 7 

 National Telecommunications and Information Administration 

 Digital Television Transition and Public Safety Fund ........................................................ ...... -5 200 5 ...... ...... 

 Department of Defense - Military: 

 Arms Initiative Loans .......................................................................................................... ...... ...... ...... 1 1 1 

 Family Housing Improvement Loans................................................................................... 7 108 16 233 334 341 

 Department of Education: 

 College Housing and Academic Facilities Loans................................................................. ...... (**) ...... 75 75 75 

 Federal Direct Student Loans ............................................................................................. ...... 30,614 11,147 117,488 148,102 148,102 

 TEACH Grant Loans........................................................................................................... ...... 28 ...... 14 42 42 

 Temporary Student Loan Purchase Authority ..................................................................... 3,851 19,649 ...... 10,754 26,552 30,403 

 Federal Family Education Loans......................................................................................... ...... 68 ...... ...... 68 68 

 Department of Energy: 

 Bonneville Power Administration Fund ............................................................................... 60 35 -140 2,186 2,161 2,221 

 Department of Homeland Security: 

 National Flood Insurance Fund........................................................................................... ...... 1,988 -175 17,360 19,348 19,348 

 Disaster Assistance Loan Fund .......................................................................................... 2 3 -251 (**) 1 3 

 Department of Housing and Urban Development: 

 Public and Indian Housing Programs: 

 Low-Rent Public Housing - Loans and Other Expenses ................................................... ...... 1 1 ...... 1 1 

 Housing Programs: 

 Federal Housing Administration........................................................................................ 100 100 ...... 4,832 4,832 4,932 

 Department of the Interior: 

 Helium Fund ....................................................................................................................... ...... ...... ...... 252 252 252 

 Bureau of Reclamation Loan Fund ..................................................................................... (**) (**) ...... 52 51 51 

 Bureau of Indian Affairs ...................................................................................................... ...... ...... ...... 8 8 8 

 Assistance to American Samoa Loan Fund ........................................................................ ...... ...... ...... 11 11 11 

 Department of Labor: 

 Black Lung Disability Trust Fund......................................................................................... -125 6,371 ...... ...... 6,496 6,371 

 Department of State: 

 Repatriation Loans.............................................................................................................. ...... (**) (**) 2 2 2 

 Department of Transportation: 

 Essential Air Service and Rural Airport Improvement Fund ................................................ ...... -15 ...... 15 ...... ...... 

 Federal Aviation Administration: 

 Aircraft Purchase Loan Guarantee Program ..................................................................... ...... ...... ...... (**) (**) (**) 

 Federal Highway Administration: 

 Transportation Infrastructure Finance and Innovation Fund.............................................. 11 102 96 1,331 1,422 1,433 

 Federal Railroad Administration: 

 Railroad Rehabilitation and Improvement Loan Fund ....................................................... ...... 41 34 287 328 328 

 Other................................................................................................................................. ...... ...... ...... (**) (**) (**) 

 Maritime Administration: 

 Ocean Freight Differential ................................................................................................. 140 36 -177 108 4 144 

 Maritime Guaranteed Loan (Title XI) Fund........................................................................ ...... 19 ...... 19 38 38 

 Department of Treasury: 

 Departmental Offices: 

 Community Development Financial Institutions Fund ....................................................... 1 2 (**) 41 43 44 

 Housing and Economic Recovery Programs..................................................................... 30,354 161,904 ...... 5,415 136,965 167,319 

 Troubled Assets Insurance Financing Fund...................................................................... ...... 751 ...... ...... 751 751 

 Troubled Asset Relief Program......................................................................................... 1,628 190,258 ...... ...... 1188,630 190,258 

 Federal Financing Bank Revolving Fund ............................................................................ -1,111 17,858 -3,863 21,957 40,926 39,815 

 
23

Table 6. Schedule C (Memorandum)-Federal Agency Borrowing Financed Through the Issue of Treasury Securities, April 

 2009 and Other Periods 

[$ millions] 

Transactions Account Balances 

Current Fiscal Year 

Fiscal Year to Date Beginning of Classification 

This Month This Year Prior Year This Year This Month 

Close of 

This Month 

 

Borrowing from the Treasury:—Continued 

 Department of Veterans Affairs: 

 Veterans Housing Benefit Program Fund............................................................................ ...... 1,543 714 1,527 3,070 3,070 

 Native American Veteran Housing Fund............................................................................. ...... 16 8 45 61 61 

 Vocational Rehabilitation Loan Fund .................................................................................. ...... 3 3 2 5 5 

 Corps of Engineers: 

 Washington Aqueduct......................................................................................................... ...... (**) (**) 12 12 12 

 Environmental Protection Agency: 

 Abatement, Control, and Compliance Loan Program.......................................................... ...... -1 ...... 13 12 12 

 General Services Administration: 

 Land Acquisition and Development Fund............................................................................ ...... ...... ...... (**) (**) (**) 

 International Assistance Program: 

 International Security Assistance: 

 Foreign Military Loan Program.......................................................................................... ...... 58 ...... 7 65 65 

 Military Debt Reduction..................................................................................................... ...... ...... ...... 30 30 30 

 Agency for International Development: 

 International Debt Reduction ............................................................................................ ...... ...... ...... 477 477 477 

 Development Credit Authority Loan Fund ......................................................................... ...... ...... ...... (**) (**) (**) 

 Overseas Private Investment Corporation .......................................................................... 15 153 193 861 999 1,014 

 Small Business Administration: 

 Business Loan Fund ........................................................................................................... ...... 511 -401 971 1,482 1,482 

 Disaster Loan Fund ............................................................................................................ ...... -1,073 -1,832 8,492 7,420 7,420 

 Independent Agencies: 

 Export-Import Bank of the United States............................................................................. 170 550 ...... 2,929 3,309 3,479 

 Federal Communications Commission: 

 Spectrum Auction Loan Fund ........................................................................................... ...... ...... ...... 113 113 113 

 Presidio Trust Fund ............................................................................................................ ...... ...... ...... 50 50 50 

 Railroad Retirement Board: 

 Social Security Equivalent Benefit Account....................................................................... 303 2,064 1,937 3,096 4,857 5,160 

 Smithsonian Institution: 

 John F. Kennedy Center Parking Facilities ....................................................................... ...... ...... ...... 20 20 20 

 Tennessee Valley Authority ................................................................................................ ...... ...... 150 ...... ...... ...... 

 Total Agency Borrowing from the Treasury 

 Financed Through Treasury Securities Issued ............................................................ 33,775 438,747 10,801 252,757 657,729 691,504 

Borrowing from the Federal Financing Bank: 

 Department of Agriculture: 

 Rural Utilities Service: 

 Rural Electrification and Telecommunications Fund ......................................................... 249 1,465 -134 26,326 27,542 27,791 

 Department of Defense - Military: 

 Department of the Navy...................................................................................................... ...... ...... ...... 1,624 1,624 1,624 

 Defense Agencies............................................................................................................... ...... -14 ...... -1,608 -1,622 -1,622 

 Department of Education: 

 Historically Black College and University Capital 

 Financing Fund.................................................................................................................. 5 53 (**) 337 384 390 

 Department of Health and Human Services: 

 Health Maintenance Organization Loan And 

 Loan Guarantee Fund........................................................................................................ ...... ...... ...... (**) (**) (**) 

 Department of Housing and Urban Development: 

 Low-Rent Housing - Loans and Other Expenses ................................................................ ...... -104 -99 691 587 587 

 Department of Transportation: 

 Railroad Rehabilitation and Improvement Loan Fund ......................................................... ...... (**) (**) 2 2 2 

 Department of Veterans Affairs: 

 Guaranteed Transitional Housing for Homeless Veterans .................................................. ...... (**) (**) 5 5 5 

 General Services Administration: 

 Federal Buildings Fund....................................................................................................... -9 -33 -26 2,078 2,054 2,045 

 International Assistance Program: 

 Foreign Military Financing Program .................................................................................... -4 -75 -84 680 608 605 

 Small Business Administration: 

 Business Loan Fund ........................................................................................................... (**) -3 -4 10 8 7 

 Independent Agencies: 

 National Credit Union Administration .................................................................................. -453 17,597 ...... 1,109 19,159 18,706 

 Postal Service..................................................................................................................... -910 -2,307 -3,840 7,200 5,803 4,893 

 Total Borrowing from the Federal Financing Bank ....................................................... -1,120 16,578 -4,187 38,455 56,153 55,033 

Note: This table includes lending by the Federal Financing Bank accomplished by the 

purchase of agency financial assets, by the acquisition of agency debt securities, and 

by the direct loans on behalf of an agency. The Federal Financing Bank borrows from 

Treasury and issues its own securities and in turn may loan these funds to agencies in 

lieu of agencies borrowing directly through Treasury or issuing their own securities. 

1Includes prior month adjustments of $178,665 million to reflect the reclassification of 

TARP equity reporting in accordance with the Federal Credit Reform Act of 1990 and 

the Emergency Economic Stabilization Act of 2008. 

... No Transactions 

(* *) Less than $500,000 

Note: Details may not add to totals due to rounding. 
24

Table 6. Schedule D-Investments of Federal Government Accounts in Federal Securities, April 2009 and Other Periods 

[$ millions] 

Net Purchases or Sales (-) Securities Held as investments 

Current Fiscal Year 

Fiscal Year to Date Beginning of 

Assets and Liabilities 

Directly Related to 

Budget Off-Budget Activity This Month This Year Prior Year This Year This Month 

Close of 

This Month 

 

Federal Funds: 

 Department of Agriculture..................................................................................................... 8 18 32 102 112 120 

 Department of Commerce..................................................................................................... 1 3 3 ...... 1 3 

 Department of Defense-Military: 

 Defense Cooperation Account ............................................................................................ (**) 7 (**) ...... 7 7 

 Department of Energy........................................................................................................... 203 847 1,999 47,281 47,925 48,128 

 Department of Housing and Urban Development: 

 Housing Programs: 

 Federal Housing Administration Fund............................................................................... 176 824 694 19,092 19,740 19,916 

 Government National Mortgage Association: 

 Guarantees of Mortgage-Backed Securities ..................................................................... 26 -158 213 9,271 9,088 9,113 

 Department of the Interior..................................................................................................... 49 214 -29 7,104 7,269 7,319 

 Department of Labor............................................................................................................. -2,772 -1,954 -1,787 16,988 17,806 15,034 

 Department of Transportation ............................................................................................... -24 86 109 1,119 1,229 1,205 

 Department of the Treasury.................................................................................................. 484 -50 476 17,745 17,210 17,695 

 Department of Veterans Affairs: 

 Canteen Service Revolving Fund........................................................................................ ...... -26 ...... 26 ...... ...... 

 Veterans Reopened Insurance Fund .................................................................................. -5 -16 -16 356 345 340 

 Servicemen's Group Life Insurance Fund ........................................................................... ...... (**) (**) 1 1 1 

 Other Defense Civil Programs: 

 Uniformed Services Retiree Health Care Fund ................................................................... 1,000 14,940 19,329 112,726 126,666 127,666 

 Office of Personnel Management: 

 Postal Service Contributions............................................................................................... ...... 686 569 32,294 32,979 32,979 

 Independent Agencies: 

 Federal Deposit Insurance Corporation: 

 Deposit Insurance Fund.................................................................................................... -1,261 -1,265 1,064 29,937 29,933 28,671 

 FSLIC Resolution Fund..................................................................................................... (**) 7 121 3,320 3,327 3,327 

 Federal Housing Finance Agency....................................................................................... 36 60 ...... ...... 24 60 

 National Credit Union Administration .................................................................................. 288 -508 222 7,292 6,496 6,784 

 Postal Service..................................................................................................................... -200 -605 21 1,605 1,200 1,000 

 Other .................................................................................................................................. -79 -64 303 13,662 13,677 13,598 

 Other .................................................................................................................................... 118 31 441 7,971 7,885 8,003 

 Total Treasury Securities.................................................................................................. -1,952 13,077 23,762 327,890 342,920 340,967 

 Total Federal Funds...................................................................................................... -1,952 13,077 23,762 327,890 342,920 340,967 

Trust Funds: 

 Legislative Branch: 

 Library of Congress ............................................................................................................ -1 -3 (**) 47 45 44 

 United States Tax Court...................................................................................................... ...... (**) (**) 9 10 10 

 Other .................................................................................................................................. -1 6 2 31 39 37 

 Judicial Branch: 

 Judicial Retirement Funds .................................................................................................. 71 60 43 774 763 834 

 Department of Agriculture..................................................................................................... -6 15 30 6 27 21 

 Department of Defense-Military: 

 Voluntary Separation Incentive Fund.................................................................................. -3 26 29 512 541 538 

 Other .................................................................................................................................. -1 -1 -3 32 32 31 

 Department of Health and Human Services: 

 Federal Hospital Insurance Trust Fund............................................................................... 7,060 2,401 11,591 318,741 314,082 321,142 

 Federal Supplementary Medical Insurance Trust 

 Fund .................................................................................................................................. -839 3,711 7,969 59,090 63,639 62,801 

 Other .................................................................................................................................. 4 97 -35 2,709 2,802 2,806 

 

 
25

Table 6. Schedule D-Investments of Federal Government Accounts in Federal Securities, April 2009 and Other Periods 

[$ millions] 

Net Purchases or Sales (-) Securities Held as investments 

Current Fiscal Year 

Fiscal Year to Date Beginning of 

Assets and Liabilities 

Directly Related to 

Budget Off-Budget Activity This Month This Year Prior Year This Year This Month 

Close of 

This Month 

 

Trust Funds:—Continued 

 Department of Homeland Security........................................................................................ 40 65 136 3,074 3,099 3,139 

 Department of the Interior..................................................................................................... 13 8 -2 65 61 74 

 Department of Labor: 

 Unemployment Trust Fund ................................................................................................. -7,960 -42,140 -8,715 72,432 38,252 30,292 

 Other .................................................................................................................................. -11 -14 -17 67 64 53 

 Department of State: 

 Foreign Service Retirement and Disability Fund ................................................................. 41 223 80 14,855 15,037 15,078 

 Other .................................................................................................................................. 1 2 -7 36 36 37 

 Department of Transportation: 

 Airport and Airway Trust Fund ............................................................................................ -338 -826 1,961 7,674 7,186 6,848 

 Highway Trust Fund............................................................................................................ 470 -2,603 850 12,811 9,738 10,208 

 Other .................................................................................................................................. ...... (**) ...... (**) (**) (**) 

 Department of Treasury........................................................................................................ 318 -14 -2 957 625 943 

 Department of Veterans Affairs: 

 General Post Fund, National Homes .................................................................................. ...... 10 2 71 82 82 

 National Service Life Insurance .......................................................................................... -99 -351 -315 9,272 9,020 8,921 

 United States Government Life Insurance Fund ................................................................. -1 -3 -3 30 28 27 

 Veterans Special Life Insurance Fund ................................................................................ -12 -8 (**) 1,999 2,002 1,990 

 Corps of Engineers ............................................................................................................... 62 796 339 4,739 5,473 5,535 

 Other Defense Civil Programs: 

 Military Retirement Fund..................................................................................................... 865 33,476 30,435 215,949 248,560 249,425 

 Other .................................................................................................................................. 31 95 145 1,886 1,949 1,981 

 Environmental Protection Agency......................................................................................... 547 1,232 554 6,049 6,735 7,282 

 National Aeronautics and Space Administration ................................................................... ...... (**) (**) 15 14 14 

 Office of Personnel Management: 

 Civil Service Retirement and Disability Fund: 

 Treasury Securities........................................................................................................... -3,903 -6,487 -5,419 728,850 726,266 722,364 

 Employees Life Insurance Fund.......................................................................................... 4 900 800 34,397 35,294 35,298 

 Employees and Retired Employees Health Benefits Fund.................................................. -247 -271 -276 15,565 15,541 15,294 

 Social Security Administration: 

 Federal Old-Age and Survivors Insurance Trust 

 Fund .................................................................................................................................. 19,860 93,452 108,502 2,150,651 2,224,243 2,244,103 

 Federal Disability Insurance Trust Fund.............................................................................. 849 -2,709 2,359 216,487 212,929 213,778 

 Independent Agencies: 

 Harry S. Truman Memorial Scholarship Trust Fund............................................................ (**) (**) -3 55 55 55 

 Japan-United States Friendship Commission ..................................................................... 1 5 (**) 33 38 39 

 Railroad Retirement Board: 

 Treasury Securities........................................................................................................... -214 519 -238 1,857 2,590 2,376 

 Agency Securities............................................................................................................. ...... (**) (**) 6 6 6 

 Other .................................................................................................................................. 74 95 66 765 786 860 

 Total Treasury Securities.................................................................................................. 16,675 81,764 150,861 3,882,595 3,947,684 3,964,359 

 Total Agency Securities .................................................................................................... ...... (**) (**) 6 6 6 

 Total Trust Funds ......................................................................................................... 16,675 81,764 150,861 3,882,600 3,947,689 3,964,365 

Grand Total ........................................................................................................................... 14,723 94,841 174,623 4,210,491 4,290,609 4,305,332 

... No Transactions 

(* *) Less than $500,000 

Note: Investments are in Treasury securities unless otherwise noted.

Note: Details may not add to totals due to rounding. 
26

Table 6. Schedule E-Net Activity, Guaranteed and Direct Loan Financing, April 2009 and Other Periods 

[$ millions] 

Net Transactions 

(-) denotes net reduction of 

liability accounts 

Account Balances 

Current Fiscal Year 

Fiscal Year to Date Beginning of 

Classification 

This Month This Year Prior Year This Year This Month 

Close of 

This Month 

Guaranteed Loan Financing Activity: 

 Department of Agriculture: 

 Farm Service Agency: 

 Commodity Credit Corporation Export Fund ..................................................................... -12 -89 206 205 128 116 

 Agricultural Credit Insurance Fund.................................................................................... -3 -15 48 -367 -379 -382 

 Rural Housing Service: 

 Rural Community Facility Loans ....................................................................................... -1 1 21 -20 -18 -19 

 Rural Housing Insurance Fund ......................................................................................... -19 -50 -31 -746 -777 -796 

 Rural Business-Cooperative Service: 

 Rural Business and Industry Loans .................................................................................. 4 16 12 -174 -163 -158 

 Renewable Energy Guaranteed Loan Account ................................................................. (**) (**) 1 -6 -6 -6 

 Biorefinery Assistance Loan Account................................................................................ ...... -27 ...... ...... -27 -27 

 Rural Utilities Service: 

 Rural Water and Waste Disposal Fund............................................................................. (**) 1 (**) -24 -23 -23 

 Department of Commerce: 

 General Administration: 

 Emergency Oil, Gas, and Steel Account........................................................................... (**) 56 -2 -51 5 5 

 National Oceanic and Atmospheric Administration: 

 Fishing Vessel Obligations................................................................................................ ...... (**) -1 3 3 3 

 Department of Defense-Military ............................................................................................ 4 4 (**) -25 -25 -22 

 Department of Education: 

 Office of Student Financial Assistance: 

 Federal Family Education Loans....................................................................................... 134 2,565 5,337 -28,685 -26,253 -26,119 

 Department of Energy: 

 Department of Health and Human Services: 

 Health Resources and Services Administration: 

 Health Center Loans......................................................................................................... ...... (**) ...... -4 -4 -4 

 Health Education Assistance Loans.................................................................................. 1 3 19 -94 -92 -91 

 Department of Housing and Urban Development: 

 Public and Indian Housing Programs: 

 Indian Housing Loans ....................................................................................................... (**) -5 4 -35 -40 -40 

 Native Hawaiian Housing Loans ....................................................................................... ...... (**) (**) (**) (**) (**) 

 Community Planning and Development: 

 Community Development Loans....................................................................................... -3 -4 -2 -96 -98 -101 

 Housing Programs: 

 FHA-Mutual Mortgage Insurance Loans ........................................................................... -317 -1,098 426 -5,835 -6,617 -6,933 

 FHA-General and Special Risk Fund ................................................................................ 241 489 -13 828 1,076 1,317 

 Home Ownership Preservation Entity Fund ...................................................................... (**) (**) ...... ...... (**) (**) 

 Government National Mortgage Association: 

 Guarantees of Mortgaged-Backed Securities ................................................................... -43 -277 -167 -1,330 -1,563 -1,606 

 Department of the Interior: 

 Bureau of Indian Affairs ...................................................................................................... 4 1 -1 -40 -43 -39 

 Department of Transportation: 

 Office of the Secretary: 

 Minority Business Resource Center Fund......................................................................... ...... (**) (**) (**) (**) (**) 

 Federal Highway Administration: 

 Transportation Infrastructure Finance and Innovation Fund.............................................. ...... ...... ...... (**) (**) (**) 

 Maritime Administration: 

 Maritime Guaranteed Loan (Title XI) Fund........................................................................ (**) 31 -2 -220 -190 -190 

 Department of the Treasury: 

 Departmental Offices: 

 Air Transportation Stabilization Fund ................................................................................ ...... ...... ...... (**) (**) (**) 

 Troubled Assets Insurance Financing Fund...................................................................... ...... 725 ...... ...... 725 725 

 Department of Veterans Affairs: 

 Veterans Benefits Administration: 

 Veterans Housing Benefit Program Fund.......................................................................... 46 641 -199 -3,247 -2,652 -2,606 

 Guaranteed Transitional Housing Loans for Homeless Veterans...................................... (**) (**) (**) (**) (**) (**) 

 International Assistance Program: 

 Agency for International Development: 

 Ukraine Export Credit Insurance Fund.............................................................................. ...... ...... (**) ...... ...... ...... 

 Loan Guarantees to Israel ................................................................................................ ...... ...... ...... -1,284 -1,284 -1,284 

 Urban and Environmental Credit Guaranteed Loans ........................................................ (**) (**) -2 -78 -78 -78 

 Microenterprise and Small Enterprise Development ......................................................... (**) (**) (**) -1 -1 -1 

 Development Credit Authority Loan Fund ......................................................................... (**) -2 (**) -33 -35 -35 

 Loan Guarantees to Egypt................................................................................................ ...... ...... ...... -170 -170 -170 

 Overseas Private Investment Corporation .......................................................................... -4 -35 -54 -133 -164 -168 

 Small Business Administration: 

 Business Loan Fund ........................................................................................................... 279 594 616 109 424 703 

 Independent Agencies: 

 Export-Import Bank of the United States............................................................................. -14 -135 148 -855 -976 -990 

 Net Activity, Guaranteed Loan Financing ..................................................................... 297 3,388 6,365 -42,407 -39,317 -39,020 

Direct Loan Financing Activity: 

 Department of Agriculture: 

 Farm Service Agency: 

 Agricultural Credit Insurance Fund.................................................................................... 118 -64 173 4,583 4,401 4,519 

 Farm Storage Facility Loans ............................................................................................. -1 28 -17 300 329 328 

 Apple Loans Fund............................................................................................................. ...... (**) (**) (**) (**) (**) 

 Emergency Boll Weevil Loan Fund ................................................................................... ...... (**) (**) (**) (**) (**) 

 Natural Resources Conservation Service: 

 Agricultural Resource Conservation Demonstration Program ........................................... ...... ...... ...... (**) (**) (**) 

 Rural Housing Service: 

 Rural Community Facility Loans Fund .............................................................................. 17 89 119 2,400 2,471 2,489 

 Rural Housing Insurance Fund ......................................................................................... 25 12 -43 11,816 11,803 11,828 

 Multifamily Housing Revitalization Loan Account.............................................................. (**) 20 17 35 55 55 
27

Table 6. Schedule E-Net Activity, Guaranteed and Direct Loan Financing, April 2009 and Other Periods 

[$ millions] 

Net Transactions 

(-) denotes net reduction of 

liability accounts 

Account Balances 

Current Fiscal Year 

Fiscal Year to Date Beginning of 

Classification 

This Month This Year Prior Year This Year This Month 

Close of 

This Month 

 

Direct Loan Financing Activity:—Continued 

 Department of Agriculture: —Continued 

 Rural Business-Cooperative Service: 

 Rural Business and Industry Loan Fund ........................................................................... -1 -3 (**) 11 9 8 

 Rural Development Loan Fund ......................................................................................... (**) -3 -3 269 265 266 

 Rural Economic Development Loan Fund......................................................................... -1 (**) 2 87 88 87 

 Rural Utilities Service: 

 Rural Water and Waste Disposal Loans ........................................................................... 1 91 86 7,147 7,236 7,238 

 Rural Electrification and Telecommunications Fund ......................................................... 242 2,512 1,257 31,644 33,914 34,156 

 Rural Telephone Bank ...................................................................................................... 1 -6 4 522 515 516 

 Distance Learning and Telemedicine Program ................................................................. -4 13 13 319 336 332 

 Rural Development Insurance Fund ................................................................................. ...... ...... ...... 1,065 1,065 1,065 

 Foreign Agricultural Service: 

 P.L. 480 Direct Loan Fund................................................................................................ -9 -156 -526 437 289 281 

 International Debt Reduction ............................................................................................ 4 -13 -27 107 90 94 

 Department of Commerce: 

 National Oceanic and Atmospheric Administration: 

 Fisheries Finance ............................................................................................................. -3 -14 -11 465 454 451 

 Department of Defense-Military ............................................................................................ 9 105 12 233 329 338 

 Department of Education: 

 Office of Postsecondary Education: 

 College Housing and Academic Facilities Loans............................................................... (**) (**) -1 11 11 10 

 Historically Black College and University Capital 

 Financing Fund................................................................................................................ 5 53 3 5 53 59 

 Office of Student Financial Assistance: 

 Federal Direct Student Loans ........................................................................................... 859 14,097 3,826 109,675 122,913 123,772 

 Teach Grant Loans ........................................................................................................... 5 23 ...... -1 17 22 

 Temporary Student Loan Purchase Authority ................................................................... 3,679 23,511 ...... 5,293 25,125 28,804 

 Department of Homeland Security: 

 Disaster Assistance Loan Fund .......................................................................................... (**) (**) (**) -3 -3 -2 

 Department of Housing and Urban Development: 

 Housing Programs: 

 FHA-Mutual Mortgage Insurance Loans ........................................................................... (**) (**) -1 -4 -4 -4 

 FHA-General and Special Risk Fund ................................................................................ ...... ...... ...... (**) (**) (**) 

 Department of the Interior: 

 Bureau of Reclamation ....................................................................................................... -5 -5 -15 52 52 47 

 Bureau of Indian Affairs ...................................................................................................... (**) -1 -1 7 7 7 

 Assistance to American Samoa Loan Fund ........................................................................ -2 -3 -2 10 9 7 

 Department of State: 

 Administration of Foreign Affairs: 

 Repatriation Loans............................................................................................................ (**) -1 -1 -6 -6 -7 

 Department of Transportation: 

 Federal Highway Administration: 

 Transportation Infrastructure Finance and Innovation Fund.............................................. 11 102 86 1,329 1,420 1,430 

 Federal Railroad Administration: 

 Railroad Rehabilitation and Improvement Loan Fund ....................................................... ...... 30 -246 286 317 317 

 Department of the Treasury: 

 Departmental Offices: 

 Community Development Financial Institutions Fund ....................................................... (**) -2 -2 41 40 40 

 GSE Mortgage-Backed Securities Purchase Program...................................................... 11,505 130,701 ...... 5,074 124,271 135,776 

 Troubled Asset Relief Program......................................................................................... -1,220 183,957 ...... ...... 1185,177 183,957 

 Financial Management Service........................................................................................... ...... ...... ...... (**) (**) (**) 

 Department of Veterans Affairs: 

 Veterans Benefits Administration: 

 Veterans Housing Benefit Program Fund.......................................................................... -6 -41 -11 1,470 1,435 1,429 

 Native American Veteran Housing Fund........................................................................... -1 2 4 43 46 45 

 Vocational Rehabilitation Loan Fund ................................................................................ (**) (**) (**) 1 1 2 

 Environmental Protection Agency: 

 Abatement, Control, and Compliance Loan Program.......................................................... ...... -2 -2 13 11 11 

 International Assistance Program: 

 International Security Assistance: 

 Foreign Military Loan Program.......................................................................................... ...... 58 (**) 7 65 65 

 Military Debt Reduction..................................................................................................... ...... ...... -318 28 28 28 

 Agency for International Development: 

 International Debt Reduction ............................................................................................ -1 -29 -19 257 228 227 

 Overseas Private Investment Corporation .......................................................................... 5 27 -33 580 603 607 

 Small Business Administration: 

 Business Loan Fund ........................................................................................................... -1 -10 -6 97 88 87 

 Disaster Loan Fund ............................................................................................................ -29 -278 -204 7,227 6,979 6,950 

 Independent Agencies: 

 Export-Import Bank of the United States............................................................................. 29 -91 -450 2,778 2,658 2,687 

 Federal Communications Commission: 

 Spectrum Auction Loan Fund ........................................................................................... (**) (**) -5 59 59 59 

 Net Activity, Direct Loan Financing................................................................................. 15,232 354,709 3,656 195,773 535,250 550,481 

Note: Federal credit programs provide benefits to the public in the form of direct loans and loan 

guarantees. This table reflects cash transactions and balances of the nonbudgetary financing fund 

accounts that result from the disbursement of loans, collection of fees, repayment of principle, sale 

of collateral, interest, and subsidy received from the credit program accounts at net present value 

in accordance with the Federal Credit Reform Act of 1990. Unreimbursed costs such as 

administrative expenses and subsidy payments are reported on a cash basis and included within 

each program’s budgetary totals in Table 5. 

1Includes prior month adjustments of $175,411 million to reflect the reclassification of TARP equity 

reporting in accordance with the Federal Credit Reform Act of 1990 and the Emergency Economic 

Stabilization Act of 2008. 

... No Transactions 

(* *) Less than $500,000 

Note: Details may not add to totals due to rounding. 
28

Table 7. Receipts and Outlays of the U.S. Government by Month, Fiscal Year 2009 

[$ millions] 

Classification Oct. Nov. Dec. Jan. Feb. March April May June July Aug. Sept. 

Fiscal 

Year 

to 

Date 

Comparable

Period

Prior 

F.Y. 

 

Receipts: 

Individual Income Taxes ........................................................ 86,323 60,095 108,880 124,459 8,717 41,227 136,668 566,369 747,558 

Corporation Income Taxes..................................................... 81 1,994 48,293 4,532 -2,056 3,392 14,545 70,781 171,142 

Social Insurance And Retirement Receipts: 

 Employment and General Retirement.................................. 62,304 67,208 64,158 83,292 67,805 73,081 90,985 508,833 507,153 

 Unemployment Insurance.................................................... 2,007 2,976 242 1,149 3,348 338 7,058 17,117 18,801 

 Other Retirement ................................................................. 394 322 394 320 323 324 323 2,401 2,415 

Excise Taxes ......................................................................... 3,911 5,321 5,185 5,042 4,248 4,994 5,642 34,343 37,130 

Estate and Gift Taxes ............................................................ 2,097 2,274 2,186 2,387 1,244 1,919 3,976 16,082 18,121 

Customs Duties ..................................................................... 2,633 2,225 2,038 2,085 1,682 1,522 1,878 14,063 15,717 

Miscellaneous Receipts ......................................................... 5,097 2,366 6,435 2,844 2,018 2,159 5,158 26,077 31,684 

 Total--Receipts This Year.................................................. 164,847 144,782 237,811 226,109 87,328 128,957 266,232 1,256,066 ...... 

 (On-Budget)...................................................................... 117,998 94,377 191,039 161,462 34,133 71,507 195,849 866,366 ...... 

 (Off-Budget)...................................................................... 46,849 50,405 46,772 64,647 53,195 57,450 70,383 389,700 ...... 

 Total--Receipts Prior Year ................................................... 178,175 151,055 276,982 255,217 105,723 178,816 403,751 ...... 1,549,720

 (On Budget)......................................................................... 133,146 102,705 227,125 191,181 53,495 120,840 333,059 ...... 1,161,551

 (Off Budget)......................................................................... 45,029 48,350 49,857 64,036 52,229 57,976 70,692 ...... 388,169

Outlays: 

Legislative Branch ................................................................. 378 343 706 343 324 357 362 2,813 2,633 

Judicial Branch ...................................................................... 706 473 528 503 497 535 527 3,768 3,584 

Department of Agriculture: 

 Commodity Credit Corporation And 

 Foreign Agricultural Service................................................ 6,613 2,694 2,746 1,893 927 -613 -938 13,322 12,087 

 Other ................................................................................... 8,090 5,370 8,772 8,959 9,351 9,669 8,822 59,034 47,736 

Department of Commerce...................................................... 748 745 1,119 777 1,235 655 1,035 6,315 4,136 

Department of Defense: 

 Military: 

 Military Personnel .............................................................. 28,995 6,393 14,904 10,531 11,140 6,898 10,643 89,503 85,038 

 Operation and Maintenance............................................... 19,981 19,222 22,853 20,690 20,574 21,806 21,512 146,638 138,432 

 International Reconstruction 

 and Other Assistance ....................................................... 2 3 4 3 3 (**) 2 17 18 

 Procurement ...................................................................... 9,403 10,409 12,610 9,638 9,227 10,823 11,034 73,143 65,003 

 Research, Development, Test, 

 and Evaluation.................................................................. 5,791 7,442 8,097 6,399 5,317 7,107 6,980 47,134 44,304 

 Military Construction .......................................................... 1,166 1,179 1,704 1,060 1,382 1,508 1,316 9,314 5,908 

 Family Housing.................................................................. 197 310 244 186 181 210 284 1,611 2,089 

 Revolving and Management Funds ................................... 1,096 44 589 -207 -362 641 232 2,033 2,853 

 Other ................................................................................. -554 626 -521 -1,290 796 435 -299 -806 -1,243 

 Total Military .................................................................. 66,078 45,627 60,484 47,009 48,258 49,428 51,704 368,588 342,401 

Department of Education ....................................................... 5,609 4,286 6,042 5,921 6,591 5,351 5,653 39,453 38,624 

Department of Energy............................................................ 2,184 1,620 2,027 1,601 1,617 1,907 1,909 12,866 11,044 

Department of Health and Human Services: 

 Public Health Service........................................................... 4,377 3,770 4,291 4,029 4,159 4,503 4,330 29,459 27,961 

 Centers for Medicare And Medicaid Services: 

 Grants to States for Medicaid ............................................ 19,215 16,504 17,965 17,407 18,709 26,028 26,118 141,947 117,294 

 Federal Hospital Ins. Trust Fund........................................ 22,281 13,225 20,467 23,198 19,354 16,070 20,431 135,026 127,131 

 Federal Supp. Med. Ins. Trust Fund .................................. 21,759 11,285 17,286 20,009 15,271 12,592 17,424 115,626 105,875 

 Other ................................................................................. 28,275 13,571 19,909 30,193 21,473 15,044 27,930 156,396 139,552 

 Administration for Children and Families.............................. 4,236 4,074 4,229 4,498 4,356 4,961 4,471 30,826 28,726 

 Other ................................................................................... -23,674 -17,555 -20,645 -26,183 -21,694 -19,032 -27,997 -156,781 -144,912 

Department of Homeland Security......................................... 5,060 4,419 5,907 4,210 3,631 4,333 3,989 31,550 22,880 

Department of Housing and Urban Development .................. 3,884 3,685 4,145 3,737 3,510 3,828 3,507 26,296 27,297 

Department of the Interior...................................................... 889 880 988 793 835 866 1,088 6,340 5,874 

Department of Justice............................................................ 2,292 2,262 2,570 1,890 1,895 2,141 1,774 14,826 15,717 

Department of Labor: 

 Unemployment Trust Fund .................................................. 5,210 4,801 7,761 8,666 9,264 11,006 11,229 57,937 25,384 

 Other ................................................................................... 1,282 765 1,151 1,084 361 1,383 1,771 7,796 5,650 

Department of State............................................................... 2,372 1,697 2,037 1,482 1,384 1,465 1,368 11,806 9,519 

Department of Transportation: 

 Highway Trust Fund............................................................. 4,101 3,149 3,091 2,073 2,088 2,270 2,231 19,003 18,081 

 Other ................................................................................... 2,504 2,169 3,162 2,172 2,094 2,180 2,518 16,800 15,900 

Department of the Treasury: 

 Interest on Treasury Debt Securities (Gross)....................... 18,984 18,559 97,775 3,133 10,311 19,830 24,847 193,439 243,904 

 Other ................................................................................... 35,082 52,089 21,895 29,357 37,178 63,135 13,539 252,275 65,024 

 

 
29

Table 7. Receipts and Outlays of the U.S. Government by Month, Fiscal Year 2009 

[$ millions] 

Classification Oct. Nov. Dec. Jan. Feb. March April May June July Aug. Sept. 

Fiscal 

Year 

to 

Date 

Comparable

Period

Prior 

F.Y. 

 

Outlays:—Continued 

Department of Veterans Affairs: 

 Compensation And Pensions............................................... 6,618 257 6,852 3,734 3,698 353 3,727 25,240 23,049 

 National Service Life............................................................ 89 74 78 91 80 102 101 614 593 

 Other ................................................................................... 4,860 3,728 4,039 3,674 3,894 3,928 4,190 28,314 24,971 

Corps of Engineers................................................................ 634 629 906 369 402 501 447 3,889 2,871 

Other Defense Civil Programs ............................................... 3,922 5,238 5,683 6,957 5,469 4,613 3,235 35,117 27,252 

Environmental Protection....................................................... 645 653 743 581 647 689 617 4,575 4,664 

Executive Office of the President........................................... 82 40 55 71 50 58 57 414 795 

General Services Administration............................................ 20 -73 65 16 -52 306 -8 275 317 

International Assistance Program: 

 International Security Assistance......................................... 1,100 1,844 586 512 417 511 3,048 8,018 6,878 

 Multilateral Assistance ......................................................... 88 109 43 47 80 21 53 441 1,397 

 International Development Assistance................................. 333 398 341 335 291 350 347 2,394 2,772 

 Other ................................................................................... 823 -135 -1,145 -84 136 -269 -325 -1,000 -4,396 

National Aeronautics and Space Administration .................... 1,483 1,426 1,810 1,185 1,345 1,677 1,518 10,445 9,755 

National Science Foundation................................................. 477 492 452 437 432 450 458 3,199 3,056 

Office of Personnel Management .......................................... 6,008 5,604 5,335 6,624 5,870 6,730 6,868 43,039 40,984 

Small Business Administration............................................... 82 81 101 74 1,285 72 73 1,768 152 

Social Security Administration: 

 Federal Old-Age and Survivors Ins. 

 Trust Fund (Off-Budget)...................................................... 42,974 42,936 43,613 45,626 46,030 46,116 46,388 313,683 291,903 

 Federal Disability Ins. Trust 

 Fund (Off-Budget)............................................................... 9,148 9,099 9,259 9,704 9,701 10,006 10,262 67,180 61,507 

 Other ................................................................................... 7,032 37 5,821 5,028 4,108 271 3,204 25,502 23,482 

Independent Agencies: 

 Fed. Deposit Ins. Corp: 

 Deposit Insurance Fund..................................................... 417 4,853 -3,309 225 43 -2,292 1,250 1,187 -1,118 

 FSLIC Resolution Fund...................................................... -1 1 24 2 (**) 141 -1 166 359 

 Postal Service: 

 Off-Budget: 

 Public Enterprise Funds................................................... 256 -367 -294 -331 226 -556 -572 -1,637 -3,669 

 Other................................................................................ ...... ...... 109 ...... ...... ...... ...... 109 ...... 

 Other ................................................................................. 101 ...... ...... ...... ...... 17 ...... 118 109 

 Tennessee Valley Authority ................................................. -28 -245 521 -294 -332 -180 -61 -620 165 

 Other Independent Agencies ............................................... 5,635 6,534 3,253 7,493 5,740 12,882 944 42,481 15,730 

Undistributed Offsetting Receipts: 

 Employer Share, Employee Retirement............................... -18,701 -4,260 -4,968 -4,211 -4,894 -4,569 -4,346 -45,948 -43,852 

 Interest Received by Trust Funds ........................................ -1,906 52 -86,222 3,196 483 -864 -3,658 -88,919 -95,522 

 Rents and Royalties on Outer 

 Continental Shelf Lands...................................................... -357 -144 -594 -248 -364 -414 -317 -2,439 -10,110 

 Other ................................................................................... (**) -9,389 ...... (**) -6,577 ...... ...... -15,966 -8 

Totals This Year: 

 Total Outlays...................................................................... 320,372 269,983 289,566 289,567 281,188 320,545 287,139 2,058,360 ...... 

 (On-Budget)...................................................................... 272,915 219,480 296,073 241,802 226,552 266,461 237,834 1,761,117 ...... 

 (Off-Budget)...................................................................... 47,457 50,503 -6,507 47,765 54,635 54,084 49,305 297,243 ...... 

 Total-Surplus (+) or Deficit (-) ........................................... -155,525 -125,201 -51,755 -63,457 -193,860 -191,589 -20,907 -802,294 ...... 

 (On-Budget)...................................................................... -154,917 -125,103 -105,034 -80,339 -192,419 -194,954 -41,985 -894,752 ...... 

 (Off-Budget)...................................................................... -608 -98 +53,279 +16,882 -1,440 +3,365 +21,078 +92,457 ...... 

 Total Borrowing from the Public ...................................... 494,505 91,276 -24,887 -48,813 260,695 253,534 97,290 1,123,600 201,151 

 Total-Outlays Prior Year ...................................................... 235,014 249,293 228,721 237,379 281,287 227,028 244,469 ...... 1,703,191

 (On-Budget)....................................................................... 192,586 200,783 235,395 193,589 232,181 177,070 199,021 ...... 1,430,625

 (Off-Budget)....................................................................... 42,428 48,510 -6,674 43,790 49,106 49,958 45,448 ...... 272,566

 Total-Surplus (+) or Deficit (-) Prior Year ............................. -56,838 -98,238 +48,261 +17,839 -175,563 -48,212 +159,282 ...... -153,471

 (On-Budget)....................................................................... -59,440 -98,078 -8,270 -2,408 -178,686 -56,230 +134,038 ...... -269,074

 (Off-Budget)....................................................................... +2,601 -160 +56,531 +20,246 +3,123 +8,018 +25,244 ...... +115,603

... No Transactions 

(* *) Less than $500,000 

Note: Details may not add to totals due to rounding. 
30

Table 8. Trust Fund Impact on Budget Results and Investment Holdings as of April 30, 2009 

[$ millions] 

This Month Fiscal Year to Date Securities held as investments 

Current Fiscal Year 

Beginning of Classification 

Receipts Outlays Excess Receipts Outlays Excess This Year This Month

Close of

This Month

Trust Receipts, Outlays, and Investments Held: 

 Airport and Airway ...................................................................................... 957 1,048 -91 5,817 7,667 -1,851 7,674 7,186 6,848 

 Black Lung Disability................................................................................... 53 30 23 6,825 2,689 4,135 ...... ...... ...... 

 Federal Disability Insurance........................................................................ 10,928 10,262 666 64,557 67,180 -2,623 216,487 212,929 213,778 

 Federal Employees Life and Health............................................................ ...... 245 -245 ...... -661 661 49,963 50,835 50,592 

 Federal Employees Retirement .................................................................. 2,120 5,921 -3,801 33,349 39,556 -6,207 744,489 742,076 738,285 

 Federal Hospital Insurance......................................................................... 27,206 20,499 6,707 138,017 135,470 2,547 318,741 314,082 321,142 

 Federal Old-Age and Survivors Insurance .................................................. 66,228 46,388 19,840 407,235 313,683 93,551 2,150,651 2,224,243 2,244,103 

 Federal Supplementary Medical Insurance................................................. 21,714 22,045 -331 149,720 145,908 3,812 59,090 63,639 62,801 

 Hazardous Substance Superfund ............................................................... 615 93 522 1,861 766 1,095 2,884 3,468 3,995 

 Highways.................................................................................................... 3,055 2,831 224 18,318 23,411 -5,094 12,811 9,738 10,208 

 Military Advances........................................................................................ 2,134 1,772 362 13,646 12,087 1,559 ...... ...... ...... 

 Military Retirement...................................................................................... 4,532 4,160 372 63,574 29,053 34,521 215,949 248,560 249,425 

 Railroad Retirement.................................................................................... 1,297 989 308 -4,133 7,022 -11,155 1,863 2,595 2,381 

 Unemployment ........................................................................................... 18,686 11,244 7,442 30,959 58,021 -27,062 72,432 38,252 30,292 

 Veterans Life Insurance.............................................................................. 13 124 -111 347 710 -363 11,301 11,050 10,938 

 All Other Trust ............................................................................................ 537 357 179 3,896 2,827 1,069 18,266 19,035 19,577 

 Total Trust Fund Receipts and Outlays 

 and Investments Held from Table 6-D.................................................. 160,077 128,010 32,067 933,987 845,389 88,597 3,882,600 3,947,689 3,964,365 

Less: Interfund Transactions......................................................................... 57,269 57,269 ...... 378,633 378,633 ...... 

Trust Fund Receipts and Outlays on the Basis 

 of Tables 4 & 5 ............................................................................................ 102,807 70,741 32,067 555,354 466,756 88,597 

Total Federal Fund Receipts and Outlays................................................. 163,523 216,497 -52,974 701,402 1,592,294 -890,892 

 Less: Interfund Transactions....................................................................... 99 99 ...... 690 690 ...... 

Federal Fund Receipts and Outlays on The 

 Basis of Table 4 & 5..................................................................................... 163,425 216,398 -52,974 700,712 1,591,604 -890,892 

Net Budget Receipts & Outlays ................................................................. 266,232 287,139 -20,907 1,256,066 2,058,360 -802,294 

Note: Interfund receipts and outlays are transactions between Federal funds and trust funds 

such as Federal payments and contributions, and interest and profits on investments in 

Federal securities. They have no net effect on overall budget receipts and outlays since the 

receipt side of such transactions is offset against budget outlays. In this table, Interfund 

receipts are shown as an adjustment to arrive at total receipts and outlays of trust funds 

respectively. 

... No Transactions 

Table 9. Summary of Receipts by Source, and Outlays by Function of the U.S. Government, April 2009 and Other Periods 

[$ millions] 

Classification This Month Fiscal Year 

to Date 

Comparable Period 

Prior Fiscal Year 

Net Receipts 

Individual Income Taxes .................................................................................................................. 136,668 566,369 747,558 

Corporation Income Taxes............................................................................................................... 14,545 70,781 171,142 

Social Insurance and Retirement Receipts: 

 Employment and General Retirement............................................................................................ 90,985 508,833 507,153 

 Unemployment Insurance.............................................................................................................. 7,058 17,117 18,801 

 Other Retirement ........................................................................................................................... 323 2,401 2,415 

Excise Taxes ................................................................................................................................... 5,642 34,343 37,130 

Estate and Gift Taxes ...................................................................................................................... 3,976 16,082 18,121 

Customs Duties ............................................................................................................................... 1,878 14,063 15,717 

Miscellaneous Receipts ................................................................................................................... 5,158 26,077 31,684 

 Total.......................................................................................................................................... 266,232 1,256,066 1,549,720 

Net Outlays 

National Defense ............................................................................................................................. 54,273 385,925 359,275 

International Affairs.......................................................................................................................... 4,341 21,699 16,171 

General Science, Space, and Technology....................................................................................... 1,963 13,911 13,210 

Energy ............................................................................................................................................. -25 193 -29 

Natural Resources and Environment ............................................................................................... 2,550 18,963 17,303 

Agriculture ....................................................................................................................................... 566 22,070 19,470 

Commerce and Housing Credit........................................................................................................ 3,520 202,359 755 

Transportation ................................................................................................................................. 5,918 43,967 41,123 

Community and Regional Development........................................................................................... 1,813 17,230 13,870 

Education, Training, Employment and Social Services .................................................................... 7,940 53,538 52,538 

Health .............................................................................................................................................. 33,541 189,735 163,115 

Medicare.......................................................................................................................................... 36,888 243,177 220,427 

Income Security............................................................................................................................... 49,527 321,196 256,969 

Social Security................................................................................................................................. 56,649 380,825 353,363 

Veterans Benefits and Services....................................................................................................... 8,024 54,214 48,608 

Administration of Justice.................................................................................................................. 3,831 27,674 26,580 

General Government ....................................................................................................................... 1,261 11,989 9,103 

Net Interest...................................................................................................................................... 19,223 114,047 145,301 

Undistributed Offsetting Receipts .................................................................................................... -4,663 -64,352 -53,962 

 Total.......................................................................................................................................... 287,139 2,058,360 1,703,191 

Note: Details may not add to totals due to rounding.
31

Explanatory Notes 

1. Flow of Data into Monthly Treasury Statement 

The Monthly Treasury Statement (MTS) is assembled from data in the 

central accounting system. The major sources of data include monthly 

accounting reports by Federal entities and disbursing officers, and daily 

reports from the Federal Reserve banks. These reports detail accounting 

transactions affecting receipts and outlays of the Federal Government and 

off-budget Federal entities, and their related effect on the assets and 

liabilities of the U.S. Government. Information is presented in the MTS on 

a modified cash basis. 

2. Notes on Receipts 

Receipts included in the report are classified into the following major 

categories: (1) budget receipts and (2) offsetting collections (also called 

applicable receipts). Budget receipts are collections from the public that 

result from the exercise of the Government's sovereign or governmental 

powers, excluding receipts offset against outlays. These collections, also 

called governmental receipts, consist mainly of tax receipts (including 

social insurance taxes), receipts from court fines, certain licenses, and 

deposits of earnings by the Federal Reserve System. Refunds of receipts 

are treated as deductions from gross receipts. 

Offsetting collections are from other Government accounts or the public 

that are of a business-type or market-oriented nature. They are classified 

into two major categories: (1) offsetting collections credited to 

appropriations or fund accounts, and (2) offsetting receipts (i.e., amounts 

deposited in receipt accounts). Collections credited to appropriation or 

fund accounts normally can be used without appropriation action by 

Congress. These occur in two instances :(1) when authorized by law, 

amounts collected for materials or services are treated as 

reimbursements to appropriations and (2) in the three types of revolving 

funds (public enterprise, intra governmental, and trust); collections are 

netted against spending, and outlays are reported as the net amount. 

Offsetting receipts in receipt accounts cannot be used without being 

appropriated. They are subdivided into two categories: (1) proprietary 

receipts - these collections are from the public and they are offset against 

outlays by agency and by function, and (2) intra governmental funds - 

these are payments into receipt accounts from Governmental 

appropriation or fund accounts. The transactions may be intrabudgetary 

when the payment and receipt both occur within the budget or from 

receipts from off-budget Federal entities in those cases where payment is 

made by a Federal entity whose budget authority and outlays are excluded 

from the budget totals. 

Intrabudgetary transactions are subdivided into three categories: (1) 

interfund transactions, where the payments are from one fund group 

(either Federal funds or trust funds) to a receipt account in the other fund 

group; (2) Federal intrafund transactions, where the payments and 

receipts both occur within the Federal fund group; and (3) trust intrafund 

transactions, where the payments and receipts both occur within the trust 

fund group. 

Offsetting receipts are generally deducted from budget authority and 

outlays by function, by subfunction, or by agency. There are four types of 

receipts, however, that are deducted from budget totals as undistributed 

offsetting receipts. They are: (1) agencies' payments (including payments 

by off-budget Federal entities) as employers into employees retirement 

funds, (2)interest received by trust funds, (3) rents and royalties on the 

Outer Continental Shelf lands, and(4) other interest (i.e., interest collected 

on Outer Continental Shelf money in deposit funds when such money is 

transferred into the budget). 

3. Notes on Outlays 

Outlays are generally accounted for on the basis of checks issued, 

electronic funds transferred, or cash payments made. Certain outlays do 

not require issuance of cash or checks. An example is charges made 

against appropriations for that part of employees' salaries withheld for 

taxes or savings bond allotments - these are counted as payments to the 

employee and credits for whatever purpose the money was withheld. 

Outlays are stated net of offsetting collections (including receipts of 

revolving and management funds) and of refunds. Interest on the public 

debt (public issues) is recognized on the accrual basis. Federal credit 

programs subject to the Federal Credit Reform Act of 1990 use the cash 

basis of accounting and are divided into two components. The portion of 

the credit activities that involve a cost to the Government (mainly 

subsidies) is included within the budget program accounts. The remaining 

portion of the credit activities are in non-budget financing accounts. 

Outlays of off-budget Federal entities are excluded by law from budget 

totals. However, they are shown separately and combined with the onbudget outlays to display total Federal outlays. 

4. Processing 

The data on payments and collections are reported by account symbol 

into the central accounting system. In turn, the data are extracted from 

this system for use in the preparation of the MTS. 

There are two major checks which are conducted to assure consistency 

of the data reported: 

1. Verification of payment data. The monthly payment activity reported by 

Federal entities on the Statements of Transactions is compared to the 

payment activity of Federal entities as reported by disbursing officers. 

2. Verification of collection data. Reported collections appearing on 

Statements of Transactions are compared to deposits as reported by 

Federal Reserve Banks. 

5. Other Sources of Information About Federal Government Financial 

Activities 

• A Glossary of Terms Used in the Federal Budget Process, 2005

(Available from the U.S. Government Accounting Office, at 

http://www.gao.gov/new.items/do5734sp.pdf/September, or by 

calling 202-512-6000. This glossary provides a basic reference 

document of standardized definitions of terms used by the Federal 

Government in the budget making process. 

• Daily Treasury Statement (Available on the internet at 

http://www.fms.treas.gov/dts). The Daily Treasury Statement is 

published each working day of the Federal Government and provides 

data on the cash and debt operations of the Treasury. 

• Monthly Statement of the Public Debt of the United States (Available 

on the internet at 

http://www.treasurydirect.gov/govt/reports/pd/mspd/nspd.htm). 

This publication provides detailed information concerning the public 

debt. 

• Treasury Bulletin (Available from GPO, Washington, D.C. 20402 on a 

subscription or single copy and on the internet at 

http://www.fms.treas.gov/bulletin/index.html). Quarterly, contains a 

mix of narrative, tables, and charts on Treasury issues, Federal 

financial operations, international statistics, and special reports. 

• Budget of the United States Government, Fiscal Year 20__ (Available 

from GPO, Washington, D.C. 20402 on a subscription basis only and 

on the internet at http://www.access.gpo.gov/usbudge). This 

publication is a single volume which provides budget information and 

contains: 

- Appendix, The Budget of the United States Government, FY 

20__ 

- The United States Budget in Brief, FY 20__ 

- Analytical Perspectives 

- Historical Tables 

• Combined Statement of Receipts, Outlays, and Balances of the 

United States Government (Available from Financial Management 

Services, U.S. Department of Treasury, Washington, D.C. 20227 and 

on the internet at 

http://www.fms.treas.gov/annualreport/index.html). This report 

includes budgetary results at the summary level and presents 

individual receipt and appropriation accounts at the detail level. 
32

Scheduled Release

The release date for the May 2009 

Statement will be 2:00 p.m. EST June 10, 2009. 

The Monthly Treasury Statement is available on the Department of Commerce’s Economic Bulletin Board. 

For information call (202) 482-1986. 

Internet service subscribers can access the current issue of the Monthly Treasury Statement through the 

Financial Management Service’s website: 

http://www.fms.treas.gov/mts/index.html