1

 

Monthly Treasury Statement 

of Receipts and Outlays 

of the United States Government 

For Fiscal Year 2014 Through July 31, 2014, and Other Periods 

Highlight 

The budget estimates provided in Tables 2 and 3 are based on the 

Mid-Session Review of the FY 2015 Budget, which was released by the 

Office of Management and Budget on July 11, 2014. 

Compiled and Published by 

Department of the Treasury 

Bureau of the Fiscal Service 
2

Contents 

Summary page 2 Receipts/outlays by month page 32

Receipts page 6 Federal trust funds/securities page 34 

Outlays page 7 Receipts by source/outlays by function page 34

Means of financing page 20 Explanatory notes page 35

Introduction 

The Monthly Treasury Statement of Receipts and Outlays of the United 

States Government (MTS) is prepared by the Bureau of the Fiscal 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 2013 and 2014, 

 by Month 

[$ millions] 

Period Receipts Outlays Deficit/Surplus (-) 

FY 2013 

 October ................................................................... 184,316 304,311 119,995 

 November ............................................................... 161,730 333,841 172,112 

 December ............................................................... 269,508 270,699 1,191 

 January ................................................................... 272,225 269,340 -2,886 

 February ................................................................. 122,815 326,354 203,539 

 March ..................................................................... 186,018 292,548 106,530 

 April ........................................................................ 406,723 293,834 -112,889 

 May ......................................................................... 197,182 335,914 138,732 

 June ........................................................................ 286,627 170,126 -116,501 

 July ......................................................................... 200,030 297,627 97,597 

 August .................................................................... 185,370 333,284 147,914 

 September .............................................................. 301,469 226,355 -75,114 

 Year-to-Date ........................................................ 12,774,011 13,454,232 1680,221 

FY 2014 

 October ................................................................... 198,927 289,511 90,584 

 November ............................................................... 182,453 317,679 135,226 

 December ............................................................... 283,221 230,001 -53,220 

 January ................................................................... 295,997 306,247 10,250 

 February ................................................................. 144,349 337,880 193,532 

 March ..................................................................... 215,846 252,732 36,886 

 April ........................................................................ 414,237 307,383 -106,853 

 May ......................................................................... 199,889 329,860 129,971 

 June ........................................................................ 323,646 253,127 -70,519 

 July ......................................................................... 210,613 305,206 94,593 

 Year-to-Date ........................................................ 2,469,178 2,929,628 460,450 

1The receipt, outlay and deficit figures differ from the FY 2015 Budget, released by the Office 

of Management and Budget on March 4, 2014. The deficit figure differs by -$727 million, due 

mainly to revisions in the data following the release of the Final Monthly Treasury Statement. 

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, July 2014 and Other Periods

[$ millions] 

Classification This 

Month 

Current 

Fiscal 

Year to Date 

Budget 

Estimates Full 

Fiscal 

Year1

Prior 

Fiscal Year 

to Date 

(2013) 

Budget 

Estimates 

Next Fiscal Year 

(2015)1

Total On-Budget and Off-Budget Results: 

Total Receipts ....................................................................................................... 210,613 2,469,178 2,992,984 2,287,172 3,337,584 

 On-Budget Receipts .......................................................................................... 155,273 1,851,797 2,256,919 1,727,933 2,576,553 

 Off-Budget Receipts ........................................................................................... 55,340 617,381 736,065 559,239 761,031 

Total Outlays ........................................................................................................ 305,206 2,929,628 3,575,956 2,894,593 3,862,799 

 On-Budget Outlays ............................................................................................ 243,270 2,364,270 2,870,872 2,396,152 3,109,620 

 Off-Budget Outlays ............................................................................................. 61,937 565,358 705,084 498,441 753,179 

Total Surplus (+) or Deficit (-)................................................................................ -94,593 -460,450 -582,972 -607,420 -525,215 

 On-Budget Surplus (+) or Deficit (-) ................................................................... -87,997 -512,473 -613,953 -668,219 -533,067 

 Off-Budget Surplus (+) or Deficit (-) .................................................................... -6,597 +52,023 +30,981 +60,798 +7,852 

Total On-Budget and Off-Budget Financing .......................................................... 94,593 460,450 582,972 607,420 525,215 

Means of Financing: 

 Borrowing from the Public ................................................................................... 79,006 665,590 891,138 645,222 654,750 

 Reduction of Operating Cash, Increase (-) .......................................................... 12,062 -38,851 -51,614 -24,247 ...... 

 By Other Means .................................................................................................. 3,525 -166,289 -256,552 -13,555 -129,535 

1These estimates are based on the Mid-Session Review of the FY 2015 Budget, released by 

the Office of Management and Budget on July 11, 2014. 

... 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 2013 and 2014 

Figure 2. Cumulative Monthly Receipts, Outlays, and Budget Deficit/Surplus of the U.S. Government, 

 Fiscal Years 2013 and 2014 
4

Figure 3. Monthly Receipts of the U.S. Government, by Source, Fiscal Years 2013 and 2014 

Figure 4. Monthly Outlays of the U.S. Government, by Function, Fiscal Years 2013 and 2014 
5

Table 3. Summary of Receipts and Outlays of the U.S. Government, July 2014 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 ......................................................................................................... 97,717 1,143,476 1,090,250 1,386,180 

Corporation Income Taxes ...................................................................................................... 8,280 243,298 212,764 311,399 

Social Insurance and Retirement Receipts: 

 Employment and General Retirement (Off-Budget) .............................................................. 55,340 617,381 559,239 736,065 

 Employment and General Retirement (On-Budget) .............................................................. 16,831 192,084 177,746 229,718 

 Unemployment Insurance ..................................................................................................... 4,398 49,011 50,555 58,224 

 Other Retirement .................................................................................................................. 262 2,834 2,944 3,765 

Excise Taxes .......................................................................................................................... 7,928 65,940 66,579 92,687 

Estate and Gift Taxes ............................................................................................................. 2,228 16,163 16,530 17,644 

Customs Duties ...................................................................................................................... 3,310 28,035 26,015 34,315 

Miscellaneous Receipts .......................................................................................................... 14,319 110,956 84,549 122,987 

 Total Receipts ................................................................................................................... 210,613 2,469,178 2,287,172 2,992,984 

 (On-Budget) ..................................................................................................................... 155,273 1,851,797 1,727,933 2,256,919 

 (Off-Budget)..................................................................................................................... 55,340 617,381 559,239 736,065 

Budget Outlays 

Legislative Branch .................................................................................................................. 353 3,393 3,610 4,741 

Judicial Branch ....................................................................................................................... 555 5,629 5,838 7,281 

Department of Agriculture ....................................................................................................... 10,290 122,240 135,626 150,302 

Department of Commerce ....................................................................................................... 616 6,391 7,641 9,058 

Department of Defense-Military Programs .............................................................................. 45,860 477,919 506,575 583,842 

Department of Education ........................................................................................................ 4,403 51,372 31,697 59,762 

Department of Energy ............................................................................................................. 1,893 19,329 20,926 25,753 

Department of Health and Human Services ............................................................................ 89,266 773,475 738,359 952,439 

Department of Homeland Security .......................................................................................... 3,348 34,772 48,640 47,168 

Department of Housing and Urban Development ................................................................... 2,986 32,530 30,256 38,962 

Department of the Interior ....................................................................................................... 859 9,232 7,302 12,749 

Department of Justice ............................................................................................................. -1,797 17,306 24,697 28,639 

Department of Labor ............................................................................................................... 4,436 48,778 69,958 72,844 

Department of State ................................................................................................................ 2,053 21,069 20,060 27,205 

Department of Transportation ................................................................................................. 7,480 260,783 59,875 80,203 

Department of the Treasury: 

 Interest on Treasury Debt Securities (Gross) ........................................................................ 29,261 382,880 370,338 430,575 

 Other .................................................................................................................................... 6,056 44,254 21,199 12,032 

Department of Veterans Affairs ............................................................................................... 11,928 122,811 113,493 149,037 

Corps of Engineers ................................................................................................................. 537 5,412 5,355 7,233 

Other Defense Civil Programs ................................................................................................ 4,372 47,568 47,604 57,021 

Environmental Protection Agency ........................................................................................... 584 6,962 7,764 8,378 

Executive Office of the President ............................................................................................ 31 301 310 392 

General Services Administration ............................................................................................. -35 -295 -288 -2,115 

International Assistance Program ........................................................................................... 1,423 16,482 16,421 19,716 

National Aeronautics and Space Administration ..................................................................... 1,591 14,071 13,744 17,063 

National Science Foundation .................................................................................................. 697 5,493 5,807 6,978 

Office of Personnel Management ........................................................................................... 8,050 73,609 69,970 93,701 

Small Business Administration ................................................................................................ 74 32 260 365 

Social Security Administration ................................................................................................ 75,739 753,173 720,908 907,549 

Other Independent Agencies .................................................................................................. 2,023 2,541 24,925 12,645 

Allowances ............................................................................................................................. ...... ...... ...... 3,875 

Undistributed Offsetting Receipts: 

 Interest.................................................................................................................................. -3,668 -155,728 -154,136 -158,627 

 Other .................................................................................................................................... -6,056 -74,158 -80,143 -90,810 

 Total Outlays ..................................................................................................................... 305,206 2,929,628 2,894,593 3,575,956 

 (On-Budget) ..................................................................................................................... 243,270 2,364,270 2,396,152 2,870,872 

 (Off-Budget)..................................................................................................................... 61,937 565,358 498,441 705,084 

 Surplus (+) or Deficit (-) .................................................................................................... -94,593 -460,450 -607,420 -582,972 

 (On-Budget) ..................................................................................................................... -87,997 -512,473 -668,219 -613,953 

 (Off-Budget)..................................................................................................................... -6,597 +52,023 +60,798 +30,981 

1These estimates are based on the Mid-Session Review of the FY 2015 Budget, released 

by the Office of Management and Budget on July 11, 2014. 

2Outlays have increased and subsequently decreased by $1 million to reflect additional 

reporting for the Department of Transportation for the month of June 2014.

... No Transactions

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

Table 4. Receipts of the U.S. Government, July 2014 and Other Periods

[$ millions] 

Classification 

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

Gross 

Receipts 

Refunds 

(Deduct) Receipts Gross Receipts 

Refunds 

(Deduct) Receipts Gross Receipts 

Refunds 

(Deduct) Receipts 

 

Individual Income Taxes: 

 Withheld .......................................................................................................... 92,991 968,202 934,458

 Presidential Election Campaign Fund ............................................................. 1 29 35

 Other .............................................................................................................. 8,387 401,130 379,551

 Total--Individual Income Taxes .................................................................. 101,379 3,662 97,717 1,369,361 225,885 1,143,476 1,314,044 223,794 1,090,250

Corporation Income Taxes ............................................................................. 10,488 2,208 8,280 272,220 28,922 243,298 247,606 34,842 212,764

Social Insurance and Retirement Receipts: 

 Employment and General Retirement: 

 Federal Old-Age and Survivors Ins. Trust Fund: 

 Federal Insurance Contributions Act Taxes ................................................ 46,734 ...... 46,734 494,764 ...... 494,764 455,527 ...... 455,527

 Self-Employment Contributions Act Taxes .................................................. 573 ...... 573 30,903 ...... 30,903 25,849 ...... 25,849

 Adjustments Attributable to Prior Years ...................................................... ...... ...... ...... 2,097 ...... 2,097 -3,306 ...... -3,306

 Total--FOASI Trust Fund .......................................................................... 47,307 ...... 47,307 527,764 ...... 527,764 478,070 ...... 478,070

 Federal Disability Insurance Trust Fund: 

 Federal Insurance Contributions Act Taxes ................................................ 7,936 ...... 7,936 84,016 ...... 84,016 77,360 ...... 77,360

 Self-Employment Contributions Act Taxes .................................................. 97 ...... 97 5,250 ...... 5,250 4,388 ...... 4,388

 Adjustments Attributable to Prior Years ...................................................... ...... ...... ...... 351 ...... 351 -579 ...... -579

 Total--FDI Trust Fund ............................................................................... 8,033 ...... 8,033 89,617 ...... 89,617 81,169 ...... 81,169

 Federal Hospital Insurance Trust Fund: 

 Federal Insurance Contributions Act Taxes ................................................ 16,048 ...... 16,048 170,896 ...... 170,896 161,901 ...... 161,901

 Self-Employment Contributions Act Taxes .................................................. 259 ...... 259 14,731 ...... 14,731 12,940 ...... 12,940

 Receipts from Railroad Retirement Board ................................................... ...... ...... ...... 581 ...... 581 547 ...... 547

 Adjustments Attributable to Prior Years ...................................................... ...... ...... ...... 1,483 ...... 1,483 -1,714 ...... -1,714

 Total--FHI Trust Fund ............................................................................... 16,307 ...... 16,307 187,691 ...... 187,691 173,674 ...... 173,674

 Railroad Retirement : 

 Rail Pension and Supplemental Annuity ..................................................... 268 (**) 268 2,545 8 2,537 2,404 31 2,373

 Social Security Equivalent Account ............................................................. 256 (**) 256 1,864 8 1,857 1,731 32 1,699

 Total--Employment and General Retirement: ............................................ 72,171 (**) 72,171 809,482 16 809,466 737,049 63 736,986

 Unemployment Insurance: 

 Deposits by States ........................................................................................ 3,587 ...... 3,587 40,561 ...... 40,561 42,753 ...... 42,753

 Federal Unemployment Tax Act Taxes ......................................................... 817 15 802 8,531 116 8,415 7,814 121 7,693

 Railroad Unemployment Taxes ..................................................................... 8 ...... 8 35 ...... 35 109 ...... 109

 Total--Unemployment Insurance ................................................................. 4,413 15 4,398 49,127 116 49,011 50,676 121 50,555

 Other Retirement: 

 Federal Employees Retirement - Employee Share ....................................... 260 ...... 260 2,812 ...... 2,812 2,922 ...... 2,922

 Non-Federal Employees Retirement ............................................................. 2 ...... 2 21 ...... 21 22 ...... 22

 Total--Other Retirement .............................................................................. 262 ...... 262 2,834 ...... 2,834 2,944 ...... 2,944

 Total--Social Insurance and Retirement Receipts ................................ 76,846 15 76,831 861,442 132 861,310 790,669 184 790,484

Excise Taxes: 

 Miscellaneous Excise Taxes ........................................................................... 3,531 109 3,422 28,959 3,547 25,412 30,651 2,176 28,475

 Airport and Airway Trust Fund ........................................................................ 1,192 ...... 1,192 10,411 10 10,401 9,930 10 9,920

 Highway Trust Fund ........................................................................................ 3,268 ...... 3,268 29,681 ...... 29,681 27,774 ...... 27,774

 Black Lung Disability Trust Fund..................................................................... 46 ...... 46 446 ...... 446 410 ...... 410

 Total--Excise Taxes .................................................................................... 8,037 109 7,928 69,497 3,557 65,940 68,765 2,186 66,579

Estate and Gift Taxes ..................................................................................... 2,319 91 2,228 16,852 690 16,163 17,341 811 16,530

Customs Duties .............................................................................................. 3,487 177 3,310 29,189 1,154 28,035 27,100 1,085 26,015

Miscellaneous Receipts: 

 Deposits of Earnings by Federal Reserve Banks ............................................ 10,275 ...... 10,275 84,658 ...... 84,658 63,112 ...... 63,112

 Universal Service Fund ................................................................................... 836 ...... 836 8,211 ...... 8,211 8,229 ...... 8,229

 All Other .......................................................................................................... 3,209 1 3,207 18,117 31 18,086 13,234 26 13,208

 Total -- Miscellaneous Receipts ................................................................. 14,320 1 14,319 110,987 31 110,956 84,575 26 84,549

 Total -- Receipts .......................................................................................... 216,877 6,264 210,613 2,729,548 260,370 2,469,178 2,550,100 262,927 2,287,172

 Total -- On-Budget ...................................................................................... 161,537 6,264 155,273 2,112,167 260,370 1,851,797 1,990,861 262,927 1,727,933

 Total -- Off-Budget ...................................................................................... 55,340 ...... 55,340 617,381 ...... 617,381 559,239 ...... 559,239

... 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, July 2014 and Other Periods —Continued

[$ millions] 

Classification 

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

Gross 

Outlays 

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays 

 

Legislative Branch: 

 Senate ..................................................................................................................... 68 (**) 68 670 2 668 711 2 709

 House of Representatives ........................................................................................ 98 (**) 98 1,018 2 1,016 1,054 2 1,052

 Joint Items ............................................................................................................... 2 ...... 2 14 ...... 14 15 ...... 15

 Capitol Police ........................................................................................................... 26 ...... 26 261 ...... 261 284 ...... 284

 Congressional Budget Office ................................................................................... 4 ...... 4 34 ...... 34 35 ...... 35

 Architect of the Capitol ............................................................................................. 37 1 37 357 4 353 432 4 428

 Library of Congress ................................................................................................. 44 1 43 461 8 454 517 8 510

 Government Printing Office ...................................................................................... 28 ...... 28 119 ...... 119 101 ...... 101

 Government Accountability Office ............................................................................ 39 ...... 39 403 ...... 403 403 ...... 403

 United States Tax Court........................................................................................... 4 ...... 4 47 ...... 47 41 ...... 41

 Other Legislative Branch Agencies .......................................................................... 8 ...... 8 47 ...... 47 51 ...... 51

 Proprietary Receipts from the Public ........................................................................ ...... 1 -1 ...... 14 -14 ...... 9 -9

 Intrabudgetary Transaction ...................................................................................... -3 ...... -3 -10 ...... -10 -9 ...... -9

 Offsetting Governmental Receipts ........................................................................... ...... ...... ...... ...... (**) (**) ...... (**) (**)

 Total--Legislative Branch .................................................................................... 355 3 353 3,423 30 3,393 3,635 25 3,610

Judicial Branch: 

 Supreme Court of the United States ........................................................................ 7 ...... 7 80 ...... 80 68 ...... 68

 Courts of Appeals, District Courts, and Other 

 Judicial Services ..................................................................................................... 532 ...... 532 5,762 ...... 5,762 5,927 ...... 5,927

 Other ....................................................................................................................... 21 ...... 21 373 ...... 373 324 ...... 324

 Proprietary Receipts from the Public ........................................................................ ...... 14 -14 ...... 125 -125 ...... 128 -128

 Intrabudgetary Transactions .................................................................................... 8 ...... 8 -461 ...... -461 -352 ...... -352

 Total--Judicial Branch ......................................................................................... 569 14 555 5,754 125 5,629 5,966 128 5,838

Department of Agriculture: 

 Agricultural Research Service .................................................................................. 91 ...... 91 856 ...... 856 909 ...... 909

 National Institute of Food and Agriculture: 

 Research and Education Activities ......................................................................... 79 ...... 79 574 ...... 574 494 ...... 494

 Extension Activities ................................................................................................ 39 ...... 39 342 ...... 342 284 ...... 284

 Other ..................................................................................................................... 10 ...... 10 86 ...... 86 101 ...... 101

 Animal and Plant Health Inspection Service ............................................................ 76 ...... 76 828 ...... 828 850 ...... 850

 Food Safety and Inspection Service ........................................................................ 82 ...... 82 787 ...... 787 810 ...... 810

 Agricultural Marketing Service ................................................................................. 106 ...... 106 661 ...... 661 847 ...... 847

 Risk Management Agency: 

 Administrative and Operating Expenses ................................................................ 7 ...... 7 53 ...... 53 59 ...... 59

 Federal Crop Insurance Corporation Fund ............................................................. 423 38 385 10,439 232 10,208 17,864 2,520 15,345

 Farm Service Agency: 

 Salaries and Expenses .......................................................................................... 119 ...... 119 831 ...... 831 1,167 ...... 1,167

 USDA Supplemental Assistance ............................................................................ (**) ...... (**) 2 ...... 2 2 ...... 2

 Agricultural Disaster Relief Fund ............................................................................ 1 ...... 1 36 ...... 36 1,687 ...... 1,687

 Commodity Credit Corporation .............................................................................. 885 443 442 16,000 6,027 9,974 18,143 9,549 8,594

 Tobacco Trust Fund ............................................................................................... 5 ...... 5 847 ...... 847 666 ...... 666

 Agricultural Credit Insurance Fund ......................................................................... 8 7 (**) 576 111 465 265 153 113

 Other ..................................................................................................................... 14 ...... 14 51 ...... 51 55 ...... 55

 Total--Farm Service Agency ................................................................................ 1,032 450 582 18,343 6,138 12,206 21,985 9,702 12,283

 Natural Resources Conservation Service: 

 Conservation Operations ....................................................................................... 61 ...... 61 640 ...... 640 655 ...... 655

 Farm Security and Rural Investment Programs ..................................................... 160 ...... 160 2,385 ...... 2,385 2,393 ...... 2,393

 Other ..................................................................................................................... 7 ...... 7 104 ...... 104 134 ...... 134

 Rural Development .................................................................................................. 51 ...... 51 35 ...... 35 97 ...... 97

 Rural Housing Service: 

 Rural Housing Insurance Fund .............................................................................. 7 28 -22 476 455 21 478 540 -62

 Rental Assistance Program ................................................................................... 98 ...... 98 969 ...... 969 948 ...... 948

 Other ..................................................................................................................... 11 ...... 11 103 ...... 103 130 ...... 130

 Rural Utilities Service: 

 Rural Electrification and Telecommunications Fund .............................................. 424 633 -209 1,479 2,785 -1,305 294 767 -473

 Other ..................................................................................................................... 86 13 73 817 148 669 1,222 172 1,050

 Foreign Agricultural Service ..................................................................................... 31 ...... 31 1,110 ...... 1,110 1,601 ...... 1,601

 Food and Nutrition Service: 

 Supplemental Nutrition Assistance Program .......................................................... 6,385 ...... 6,385 63,716 ...... 63,716 68,916 ...... 68,916

 Child Nutrition Programs ........................................................................................ 1,204 ...... 1,204 17,852 ...... 17,852 17,867 ...... 17,867

 Special Supplemental Nutrition Program for 

 Women, Infants, and Children (WIC) .................................................................... 517 ...... 517 5,222 ...... 5,222 5,483 ...... 5,483

 Other ..................................................................................................................... 33 ...... 33 283 ...... 283 365 ...... 365

 Total--Food and Nutrition Service ........................................................................ 8,139 ...... 8,139 87,073 ...... 87,073 92,632 ...... 92,632

 Forest Service: 

 National Forest System.......................................................................................... 136 ...... 136 1,231 ...... 1,231 1,236 ...... 1,236

 Capital Improvement and Maintenance ................................................................. 35 ...... 35 275 ...... 275 351 ...... 351

 Wildland Fire Management .................................................................................... 257 ...... 257 1,816 ...... 1,816 2,032 ...... 2,032

 Forest Service Permanent Appropriations ............................................................. 26 ...... 26 426 ...... 426 416 ...... 416

 Other ..................................................................................................................... 56 ...... 56 606 ...... 606 719 ...... 719

 Total--Forest Service ........................................................................................... 509 ...... 509 4,354 ...... 4,354 4,754 ...... 4,754

 Other ....................................................................................................................... 43 5 38 695 48 646 794 36 758

 Proprietary Receipts from the Public ........................................................................ ...... 118 -118 ...... 1,228 -1,228 ...... 1,171 -1,171

 Intrabudgetary Transactions .................................................................................... (**) ...... (**) 64 ...... 64 197 ...... 197

 Total--Department of Agriculture ........................................................................ 11,574 1,284 10,290 133,274 11,034 122,240 150,533 14,907 135,626
8

Table 5. Outlays of the U.S. Government, July 2014 and Other Periods —Continued

[$ millions] 

Classification 

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

Gross 

Outlays 

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays 

 

Department of Commerce: 

 Economic Development Administration ................................................................... 32 -1 33 295 (**) 294 376 (**) 376

 Bureau of the Census .............................................................................................. 74 ...... 74 827 ...... 827 937 ...... 937

 International Trade Administration ........................................................................... 46 ...... 46 363 ...... 363 368 ...... 368

 National Oceanic and Atmospheric Administration .................................................. 417 1 416 4,349 148 4,201 4,396 107 4,289

 National Institute of Standards and Technology ....................................................... 60 ...... 60 660 ...... 660 770 ...... 770

 National Telecommunication and Information Administration ................................... 26 ...... 26 325 ...... 325 893 ...... 893

 Other ....................................................................................................................... -18 11 -29 -174 85 -258 95 60 35

 Proprietary Receipts from the Public ........................................................................ ...... 5 -5 ...... 12 -12 ...... 28 -28

 Intrabudgetary Transactions .................................................................................... -4 ...... -4 -7 ...... -7 3 ...... 3

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

 Total--Department of Commerce ........................................................................ 632 16 616 6,638 247 6,391 7,839 198 7,641

Department of Defense-Military Programs: 

 Military Personnel: 

 Department of the Army ......................................................................................... 5,135 ...... 5,135 51,722 ...... 51,722 53,876 ...... 53,876

 Department of the Navy ......................................................................................... 3,679 ...... 3,679 38,236 ...... 38,236 37,264 ...... 37,264

 Department of the Air Force ................................................................................... 2,850 ...... 2,850 29,513 ...... 29,513 29,444 ...... 29,444

 Defense Agencies .................................................................................................. ...... ...... ...... 6,337 ...... 6,337 6,791 ...... 6,791

 Total--Military Personnel ...................................................................................... 11,664 ...... 11,664 125,808 ...... 125,808 127,375 ...... 127,375

 Operation and Maintenance: 

 Department of the Army ......................................................................................... 5,303 ...... 5,303 58,323 ...... 58,323 70,312 ...... 70,312

 Department of the Navy ......................................................................................... 4,537 ...... 4,537 43,718 ...... 43,718 45,168 ...... 45,168

 Department of the Air Force ................................................................................... 4,165 ...... 4,165 41,686 ...... 41,686 43,900 ...... 43,900

 Defense Agencies .................................................................................................. 5,404 ...... 5,404 55,537 ...... 55,537 56,044 ...... 56,044

 Total--Operation and Maintenance ...................................................................... 19,408 ...... 19,408 199,264 ...... 199,264 215,424 ...... 215,424

 International Reconstruction and Other Assistance: 

 Department of the Army ......................................................................................... (**) ...... (**) 1 ...... 1 4 ...... 4

 Procurement: 

 Department of the Army ......................................................................................... 1,589 ...... 1,589 18,725 ...... 18,725 23,755 ...... 23,755

 Department of the Navy ......................................................................................... 3,182 ...... 3,182 34,784 ...... 34,784 33,959 ...... 33,959

 Department of the Air Force ................................................................................... 2,786 ...... 2,786 30,724 ...... 30,724 32,090 ...... 32,090

 Defense Agencies .................................................................................................. 796 ...... 796 5,926 ...... 5,926 5,588 ...... 5,588

 Total--Procurement .............................................................................................. 8,354 ...... 8,354 90,158 ...... 90,158 95,391 ...... 95,391

 Research, Development, Test, and Evaluation: 

 Department of the Army ......................................................................................... 990 ...... 990 6,722 ...... 6,722 6,980 ...... 6,980

 Department of the Navy ......................................................................................... 1,346 ...... 1,346 12,746 ...... 12,746 12,893 ...... 12,893

 Department of the Air Force ................................................................................... 1,333 ...... 1,333 18,515 ...... 18,515 20,428 ...... 20,428

 Defense Agencies .................................................................................................. 1,437 ...... 1,437 14,777 ...... 14,777 14,963 ...... 14,963

 Total--Research, Development, Test, and Evaluation .......................................... 5,106 ...... 5,106 52,760 ...... 52,760 55,264 ...... 55,264

 Military Construction: 

 Department of the Army ......................................................................................... 325 ...... 325 2,573 ...... 2,573 3,406 ...... 3,406

 Department of the Navy ......................................................................................... 169 ...... 169 1,650 ...... 1,650 2,202 ...... 2,202

 Department of the Air Force ................................................................................... 80 ...... 80 959 ...... 959 1,207 ...... 1,207

 Defense Agencies .................................................................................................. 304 ...... 304 2,903 ...... 2,903 3,316 ...... 3,316

 Total--Military Construction .................................................................................. 878 ...... 878 8,085 ...... 8,085 10,132 ...... 10,132

 Family Housing: 

 Department of the Army ......................................................................................... 47 ...... 47 366 ...... 366 378 ...... 378

 Department of the Navy ......................................................................................... 25 ...... 25 283 ...... 283 345 ...... 345

 Department of the Air Force ................................................................................... 34 ...... 34 342 ...... 342 555 ...... 555

 Defense Agencies .................................................................................................. 5 2 3 111 22 88 341 80 261

 Revolving and Management Funds: 

 Department of the Navy ......................................................................................... 55 ...... 55 827 ...... 827 1,064 ...... 1,064

 Defense Agencies: 

 Working Capital Fund .......................................................................................... 357 ...... 357 1,000 ...... 1,000 1,554 ...... 1,554

 Other.................................................................................................................... -28 ...... -28 139 ...... 139 88 ...... 88

 Allowances .............................................................................................................. -1 ...... -1 46 ...... 46 -33 ...... -33

 Trust Funds: 

 Department of the Army ......................................................................................... (**) ...... (**) 7 ...... 7 7 ...... 7

 Department of the Navy ......................................................................................... 2 ...... 2 20 ...... 20 19 ...... 19

 Department of the Air Force ................................................................................... (**) (**) (**) 4 (**) 3 2 ...... 2

 Defense Agencies .................................................................................................. 7 ...... 7 180 ...... 180 294 ...... 294

 Proprietary Receipts from the Public: 

 Department of the Army ......................................................................................... ...... 51 -51 ...... 464 -464 ...... 416 -416

 Department of the Navy ......................................................................................... ...... 2 -2 ...... 97 -97 ...... 95 -95

 Department of the Air Force ................................................................................... ...... 47 -47 ...... 105 -105 ...... 48 -48

 Defense Agencies .................................................................................................. ...... 56 -56 ...... 1,178 -1,178 ...... 726 -726

 Intrabudgetary Transactions: 

 Department of the Army ......................................................................................... 46 ...... 46 -7 ...... -7 -433 ...... -433

 Department of the Navy ......................................................................................... -23 ...... -23 -58 ...... -58 111 ...... 111

 Department of the Air Force ................................................................................... -26 ...... -26 -39 ...... -39 36 ...... 36

 Defense Agencies .................................................................................................. 108 ...... 108 492 ...... 492 20 ...... 20

 Offsetting Governmental Receipts: 

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

 Total--Department of Defense--Military Programs .......................................... 46,018 159 45,860 479,787 1,868 477,919 507,940 1,365 506,575
9

Table 5. Outlays of the U.S. Government, July 2014 and Other Periods —Continued

[$ millions] 

Classification 

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

Gross 

Outlays 

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays 

 

Department of Education: 

 Office of Elementary and Secondary Education: 

 Accelerating Achievement and Ensuring Equity ..................................................... 1,088 ...... 1,088 13,323 ...... 13,323 14,391 ...... 14,391

 Impact Aid .............................................................................................................. 25 ...... 25 1,111 ...... 1,111 1,336 ...... 1,336

 Education Improvement Programs ......................................................................... 350 ...... 350 3,704 ...... 3,704 3,968 ...... 3,968

 State Fiscal Stabilization Fund, Recovery Act ........................................................ 101 ...... 101 1,175 ...... 1,175 1,048 ...... 1,048

 Other ..................................................................................................................... 35 ...... 35 330 ...... 330 600 ...... 600

 Total--Office of Elementary and Secondary Education ........................................ 1,599 ...... 1,599 19,644 ...... 19,644 21,343 ...... 21,343

 Office of Innovation and Improvement ..................................................................... 112 ...... 112 993 ...... 993 821 ...... 821

 Office of English Language Acquisition .................................................................... 52 ...... 52 619 ...... 619 609 ...... 609

 Office of Special Education and Rehabilitative Services: 

 Special Education .................................................................................................. 824 ...... 824 10,856 ...... 10,856 10,562 ...... 10,562

 Rehabilitation Services and Disability Research .................................................... 262 ...... 262 2,763 ...... 2,763 2,932 ...... 2,932

 Special Institutions for Persons with Disabilities .................................................... 23 ...... 23 182 ...... 182 171 ...... 171

 Office of Vocational and Adult Education ................................................................. 125 ...... 125 1,391 ...... 1,391 1,480 ...... 1,480

 Office of Postsecondary Education: 

 Higher Education ................................................................................................... 162 ...... 162 1,806 ...... 1,806 1,906 ...... 1,906

 Other ..................................................................................................................... 45 1 45 217 11 206 215 16 199

 Total--Office of Postsecondary Education ............................................................ 207 1 206 2,023 11 2,012 2,121 16 2,105

 Office of Federal Student Aid: 

 Student Financial Assistance ................................................................................. 1,016 ...... 1,016 23,587 ...... 23,587 24,438 ...... 24,438

 Student Aid Administration ..................................................................................... 122 ...... 122 1,088 ...... 1,088 1,115 ...... 1,115

 Federal Student Loan Reserve Fund ..................................................................... ...... ...... ...... 166 ...... 166 179 ...... 179

 Federal Direct Student Loans ................................................................................ ...... ...... ...... 16,254 ...... 16,254 3,274 ...... 3,274

 Federal Family Education Loans............................................................................ -15 ...... -15 2,054 ...... 2,054 2,775 ...... 2,775

 Other ..................................................................................................................... (**) 1 -1 12 1 11 10 ...... 10

 Total--Office of Federal Student Aid ..................................................................... 1,125 1 1,123 43,161 1 43,160 31,792 ...... 31,792

 Institute of Education Sciences ................................................................................ 51 ...... 51 523 ...... 523 638 ...... 638

 Departmental Management ..................................................................................... 40 ...... 40 473 ...... 473 487 ...... 487

 Other ....................................................................................................................... (**) ...... (**) 1 ...... 1 5 ...... 5

 Proprietary Receipts from the Public ........................................................................ ...... -3 3 ...... 31,278 -31,278 ...... 41,213 -41,213

 Intrabudgetary Transactions .................................................................................... -17 ...... -17 32 ...... 32 -34 ...... -34

 Total--Department of Education ......................................................................... 4,402 -1 4,403 82,661 31,289 51,372 72,926 41,229 31,697

Department of Energy: 

 National Nuclear Security Administration: 

 Naval Reactors ...................................................................................................... 77 ...... 77 864 ...... 864 798 ...... 798

 Weapons Activities ................................................................................................ 574 ...... 574 6,145 ...... 6,145 5,847 ...... 5,847

 Defense Nuclear Nonproliferation .......................................................................... 165 ...... 165 1,567 ...... 1,567 1,835 ...... 1,835

 Other ..................................................................................................................... 24 ...... 24 306 ...... 306 338 ...... 338

 Environmental and Other Defense Activities: 

 Defense Environmental Cleanup ........................................................................... 435 ...... 435 3,963 ...... 3,963 3,970 ...... 3,970

 Other Defense Activities ........................................................................................ 47 ...... 47 583 ...... 583 651 ...... 651

 Defense Nuclear Waste Disposal .......................................................................... (**) ...... (**) 3 ...... 3 5 ...... 5

 Energy Programs: 

 Science .................................................................................................................. 397 ...... 397 4,124 ...... 4,124 4,272 ...... 4,272

 Energy Supply ....................................................................................................... 116 ...... 116 1,154 ...... 1,154 1,525 ...... 1,525

 Energy Efficiency and Renewable Energy ............................................................. 169 ...... 169 1,719 ...... 1,719 2,574 ...... 2,574

 Fossil Energy Research and Development ............................................................ 128 ...... 128 749 ...... 749 750 ...... 750

 Uranium Enrichment Decontamination and Decommissioning Fund ...................... 46 ...... 46 339 ...... 339 337 ...... 337

 Advanced Technology Vehicles Manufacturing Loan Program .............................. (**) ...... (**) 18 ...... 18 122 ...... 122

 Title 17 Innovative Technology Loan Guarantee Program ..................................... 5 ...... 5 181 ...... 181 445 ...... 445

 Other ..................................................................................................................... 45 5 40 738 54 684 779 50 729

 Total--Energy Programs ....................................................................................... 905 5 901 9,021 54 8,968 10,803 50 10,753

 Power Marketing Administration .............................................................................. 229 311 -83 3,295 3,272 22 3,448 3,363 85

 Departmental Administration .................................................................................... 31 ...... 31 106 ...... 106 143 ...... 143

 Proprietary Receipts from the Public ........................................................................ ...... 159 -159 ...... 1,936 -1,936 ...... 2,252 -2,252

 Intrabudgetary Transactions .................................................................................... -120 ...... -120 -1,263 ...... -1,263 -1,249 ...... -1,249

 Total--Department of Energy............................................................................... 2,368 475 1,893 24,591 5,262 19,329 26,591 5,666 20,926
10

Table 5. Outlays of the U.S. Government, July 2014 and Other Periods —Continued

[$ millions] 

Classification 

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

Gross 

Outlays 

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays 

 

Department of Health and Human Services: 

 Food and Drug Administration ................................................................................. 233 1 232 1,936 7 1,929 1,619 7 1,612

 Health Resources and Services Administration ....................................................... 728 ...... 728 7,427 6 7,421 7,073 7 7,066

 Indian Health Services ............................................................................................. 150 ...... 150 4,064 ...... 4,064 3,801 ...... 3,801

 Centers for Disease Control and Prevention ............................................................ 580 ...... 580 5,122 ...... 5,122 5,353 ...... 5,353

 National Institutes of Health ..................................................................................... 2,444 ...... 2,444 24,869 ...... 24,869 25,566 ...... 25,566

 Substance Abuse and Mental Health Services Administration ................................. 234 ...... 234 2,714 ...... 2,714 2,745 ...... 2,745

 Agency for Healthcare Research and Quality .......................................................... -16 ...... -16 42 ...... 42 268 ...... 268

 Centers for Medicare and Medicaid Services: 

 Grants to States for Medicaid ................................................................................ 31,430 ...... 31,430 249,544 ...... 249,544 221,157 ...... 221,157

 Payments to Health Care Trust Funds ................................................................... 19,878 ...... 19,878 220,589 ...... 220,589 199,518 ...... 199,518

 Children's Health Insurance Fund .......................................................................... 729 ...... 729 7,977 ...... 7,977 7,598 ...... 7,598

 State Grants and Demonstrations .......................................................................... 36 ...... 36 418 ...... 418 461 ...... 461

 Federal Hospital Insurance Trust Fund: 

 Benefit Payments ................................................................................................. 24,233 ...... 24,233 216,639 ...... 216,639 222,135 ...... 222,135

 Administrative Expenses ...................................................................................... 352 ...... 352 6,429 ...... 6,429 5,812 ...... 5,812

 Total--FHI Trust Fund ........................................................................................ 24,586 ...... 24,586 223,068 ...... 223,068 227,947 ...... 227,947

 Health Care Fraud and Abuse Control ................................................................... 122 ...... 122 1,135 ...... 1,135 1,330 ...... 1,330

 Federal Supplementary Medical Insurance Trust Fund: 

 Benefit Payments ................................................................................................. 24,232 ...... 24,232 209,828 ...... 209,828 202,451 ...... 202,451

 Administrative Expenses ...................................................................................... 309 ...... 309 5,366 ...... 5,366 5,177 ...... 5,177

 Medicare Prescription Drugs: 

 Benefit Payments ............................................................................................... 5,623 ...... 5,623 53,424 ...... 53,424 50,999 ...... 50,999

 Administrative Expenses .................................................................................... 31 ...... 31 333 ...... 333 316 ...... 316

 Total--FSMI Trust Fund ...................................................................................... 30,194 ...... 30,194 268,952 ...... 268,952 258,942 ...... 258,942

 Other ..................................................................................................................... 238 ...... 238 3,037 ...... 3,037 3,846 ...... 3,846

 Total--Centers for Medicare and Medicaid Services ............................................ 107,213 ...... 107,213 974,719 ...... 974,719 920,800 ...... 920,800

 Administration for Children and Families: 

 Temporary Assistance for Needy Families ............................................................. 1,411 ...... 1,411 13,452 ...... 13,452 14,111 ...... 14,111

 Contingency Fund .................................................................................................. 68 ...... 68 544 ...... 544 647 ...... 647

 Payments to States for Child Support Enforcement 

 and Family Support Programs .............................................................................. 279 ...... 279 2,826 ...... 2,826 2,673 ...... 2,673

 Low Income Home Energy Assistance .................................................................. 164 ...... 164 3,232 ...... 3,232 3,168 ...... 3,168

 Refugee and Entrant Assistance............................................................................ 175 ...... 175 1,001 ...... 1,001 794 ...... 794

 Child Care Entitlement to States ............................................................................ 295 ...... 295 2,322 ...... 2,322 2,365 ...... 2,365

 Payments to States for the Child Care 

 and Development Block Grant .............................................................................. 228 ...... 228 1,816 ...... 1,816 1,782 ...... 1,782

 Social Services Block Grant ................................................................................... 155 ...... 155 1,427 ...... 1,427 1,622 ...... 1,622

 Children and Families Services Programs ............................................................. 734 ...... 734 7,818 ...... 7,818 8,199 ...... 8,199

 Payments to States for Foster Care and Adoption Assistance ............................... 550 ...... 550 5,709 ...... 5,709 5,770 ...... 5,770

 Other ..................................................................................................................... 53 ...... 53 466 ...... 466 482 ...... 482

 Total--Administration for Children and Families ................................................... 4,113 ...... 4,113 40,614 ...... 40,614 41,613 ...... 41,613

 Administration on Aging ........................................................................................... 117 ...... 117 1,201 ...... 1,201 1,209 ...... 1,209

 Departmental Management ..................................................................................... 276 ...... 276 2,404 ...... 2,404 2,538 ...... 2,538

 Other ....................................................................................................................... 40 ...... 40 588 ...... 588 475 ...... 475

 Proprietary Receipts from the Public ........................................................................ ...... 6,902 -6,902 ...... 72,497 -72,497 ...... 75,039 -75,039

 Intrabudgetary Transactions: 

 Payments for Health Insurance for the Aged: 

 Federal Supplementary Medical Insurance Trust Fund ........................................ -19,804 ...... -19,804 -204,030 ...... -204,030 -187,461 ...... -187,461

 Payments for Tax and Other Credits: 

 Federal Hospital Insurance Trust Fund ................................................................ -74 ...... -74 -16,558 ...... -16,558 -12,030 ...... -12,030

 Other ..................................................................................................................... -65 ...... -65 872 ...... 872 -154 ...... -154

 Total--Department of Health and Human Services ............................................ 96,168 6,902 89,266 845,986 72,510 773,475 813,413 75,053 738,359

Department of Homeland Security: 

 Departmental Management and Operations ............................................................ 23 ...... 23 771 ...... 771 963 ...... 963

 Citizenship and Immigration Services ...................................................................... 244 ...... 244 2,375 ...... 2,375 2,319 ...... 2,319

 United States Secret Service ................................................................................... 158 ...... 158 1,470 ...... 1,470 1,517 ...... 1,517

 Transportation Security Administration .................................................................... 333 ...... 333 4,572 390 4,182 4,568 ...... 4,568

 Immigration and Customs Enforcement ................................................................... 439 ...... 439 4,449 ...... 4,449 4,726 ...... 4,726

 Customs and Border Protection ............................................................................... 951 ...... 951 9,570 ...... 9,570 9,897 ...... 9,897

 United States Coast Guard ...................................................................................... 885 ...... 885 8,653 ...... 8,653 8,603 3 8,601

 National Protection and Programs Directorate ......................................................... 130 ...... 130 1,096 ...... 1,096 1,148 ...... 1,148

 Federal Emergency Management Agency: 

 State and Local Programs ..................................................................................... 257 ...... 257 2,249 ...... 2,249 2,973 ...... 2,973

 Firefighter Assistance Grants ................................................................................. 57 ...... 57 532 ...... 532 605 ...... 605

 Disaster Relief ....................................................................................................... 414 ...... 414 4,701 ...... 4,701 8,244 ...... 8,244

 National Flood Insurance Fund .............................................................................. 85 240 -155 843 1,919 -1,076 8,412 1,395 7,017

 Other ..................................................................................................................... 119 ...... 119 1,062 ...... 1,062 1,105 ...... 1,105

 Total--Federal Emergency Management Agency ................................................. 931 240 692 9,386 1,919 7,467 21,340 1,395 19,945

 Science and Technology.......................................................................................... 74 ...... 74 592 ...... 592 468 ...... 468

 Domestic Nuclear Detection Office .......................................................................... 27 ...... 27 251 ...... 251 236 ...... 236

 Other ....................................................................................................................... 29 ...... 29 303 ...... 303 365 ...... 365

 Proprietary Receipts from the Public ........................................................................ ...... 45 -45 ...... 215 -215 ...... 196 -196

 Intrabudgetary Transactions .................................................................................... -13 ...... -13 -17 ...... -17 40 ...... 40

 Offsetting Governmental Receipts ........................................................................... ...... 580 -580 ...... 6,175 -6,175 ...... 5,959 -5,959

 Total--Department of Homeland Security .......................................................... 4,212 864 3,348 43,471 8,699 34,772 56,192 7,553 48,640
11

Table 5. Outlays of the U.S. Government, July 2014 and Other Periods —Continued

[$ millions] 

Classification 

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

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 ........................................................................... 1,339 ...... 1,339 15,199 ...... 15,199 15,082 ...... 15,082

 Housing Certificate Fund ....................................................................................... 27 ...... 27 293 ...... 293 410 ...... 410

 Project-Based Rental Assistance ........................................................................... 828 ...... 828 8,159 ...... 8,159 7,825 ...... 7,825

 Public Housing Capital Fund .................................................................................. 262 ...... 262 1,815 ...... 1,815 1,800 ...... 1,800

 Public Housing Operating Fund ............................................................................. 354 ...... 354 3,540 ...... 3,540 3,408 ...... 3,408

 Revitalization of Severely Distressed 

 Public Housing (Hope VI) ...................................................................................... 7 ...... 7 83 ...... 83 126 ...... 126

 Native American Housing Block Grant ................................................................... 55 ...... 55 615 ...... 615 528 ...... 528

 Other ..................................................................................................................... 109 ...... 109 151 ...... 151 8 ...... 8

 Total--Public and Indian Housing Programs ......................................................... 2,980 ...... 2,980 29,854 ...... 29,854 29,186 ...... 29,186

 Community Planning and Development: 

 Housing Opportunities for Persons with AIDS ........................................................ 16 ...... 16 254 ...... 254 264 ...... 264

 Community Development Fund.............................................................................. 516 ...... 516 5,333 ...... 5,333 4,755 ...... 4,755

 Home Investment Partnership Program ................................................................. 95 ...... 95 1,024 ...... 1,024 1,210 ...... 1,210

 Neighborhood Stabilization Program ..................................................................... 9 ...... 9 283 ...... 283 736 ...... 736

 Homeless Assistance Grants ................................................................................. 141 ...... 141 1,559 ...... 1,559 1,432 ...... 1,432

 Other ..................................................................................................................... 10 (**) 10 82 (**) 82 90 (**) 89

 Total--Community Planning and Development ..................................................... 785 (**) 785 8,535 (**) 8,535 8,488 (**) 8,488

 Housing Programs: 

 Credit Accounts: 

 FHA-Mutual Mortgage Insurance Fund, Program Account ................................... 8 ...... 8 5,853 ...... 5,853 88 ...... 88

 FHA-Mutual Mortgage Insurance Capital Reserve Account ................................. -948 ...... -948 -11,589 ...... -11,589 -14,387 ...... -14,387

 FHA-Mutual Mortgage and Cooperative Housing 

 Insurance Fund, Liquidating Account .................................................................. 1 1 (**) 18 15 3 30 17 13

 FHA-General and Special Risk Fund, Program Account ...................................... (**) ...... (**) 210 ...... 210 5,682 ...... 5,682

 FHA-General and Special Risk Fund, Liquidating Account .................................. 5 14 -9 37 186 -149 74 189 -115

 Housing for the Elderly or Handicapped Fund, 

 Liquidating Account ............................................................................................ (**) 49 -49 (**) 404 -404 1 502 -500

 Housing for the Elderly........................................................................................... 74 ...... 74 743 ...... 743 713 ...... 713

 Housing for Persons with Disabilities ..................................................................... 17 ...... 17 188 ...... 188 177 ...... 177

 Other Assisted Housing Programs ......................................................................... 30 ...... 30 278 ...... 278 331 ...... 331

 Other ..................................................................................................................... 2 8 -5 60 39 21 93 33 60

 Total--Housing Programs ..................................................................................... -809 72 -881 -4,201 644 -4,846 -7,199 740 -7,940

 Government National Mortgage Association: 

 Guarantees of Mortgage-Backed Securities .......................................................... -12 (**) -12 15 51 -36 83 42 41

 Management and Administration ............................................................................. 141 ...... 141 1,421 ...... 1,421 1,476 ...... 1,476

 Other ....................................................................................................................... 16 ...... 16 197 ...... 197 206 ...... 206

 Proprietary Receipts from the Public: 

 FHA-General and Special Risk Fund ..................................................................... ...... 52 -52 ...... 2,559 -2,559 ...... 1,171 -1,171

 Other ..................................................................................................................... ...... -15 15 ...... 22 -22 ...... 9 -9

 Intrabudgetary Transactions .................................................................................... -4 ...... -4 -11 ...... -11 -18 ...... -18

 Offsetting Governmental Receipts ........................................................................... ...... (**) (**) ...... 3 -3 ...... 3 -3

 Total--Department of Housing and Urban Development ................................... 3,096 110 2,986 35,809 3,279 32,530 32,221 1,965 30,256

Department of the Interior: 

 Land and Minerals Management: 

 Bureau of Land Management: 

 Management of Lands and Resources ................................................................ 62 ...... 62 777 ...... 777 756 ...... 756

 Other.................................................................................................................... 30 9 21 376 108 268 441 170 271

 Bureau of Ocean Energy Management, 

 Regulation and Enforcement ................................................................................ -5 ...... -5 23 ...... 23 -31 ...... -31

 Office of Surface Mining Reclamation and Enforcement ........................................ 44 ...... 44 486 ...... 486 595 ...... 595

 Total--Land and Minerals Management ............................................................... 131 9 123 1,661 108 1,553 1,762 170 1,592

 Water and Science: 

 Bureau of Reclamation: 

 Water and Related Resources ............................................................................. 64 ...... 64 639 ...... 639 654 ...... 654

 Other.................................................................................................................... 88 45 43 855 261 595 559 289 269

 United States Geological Survey ........................................................................... 55 ...... 55 871 ...... 871 847 ...... 847

 Other ..................................................................................................................... 1 ...... 1 12 ...... 12 23 ...... 23

 Total--Water and Science .................................................................................... 208 45 162 2,377 261 2,116 2,082 289 1,793

 Fish and Wildlife and Parks: 

 United States Fish and Wildlife Service ................................................................. 210 ...... 210 2,192 ...... 2,192 2,166 ...... 2,166

 National Park Service ............................................................................................ 250 ...... 250 2,298 ...... 2,298 2,422 ...... 2,422

 Total--Fish and Wildlife and Parks ....................................................................... 459 ...... 459 4,490 ...... 4,490 4,588 ...... 4,588

 Bureau of Indian Affairs and 

 Bureau of Indian Education ..................................................................................... 333 (**) 332 2,173 (**) 2,172 1,790 1 1,789

 Departmental Offices: 

 Mineral Leasing and Associated Payments ........................................................... 185 ...... 185 1,784 ...... 1,784 1,539 ...... 1,539

 Other ..................................................................................................................... 19 ...... 19 253 ...... 253 245 ...... 245

 Insular Affairs ........................................................................................................... 34 ...... 34 326 ...... 326 329 ...... 329

 Office of the Special Trustee for American Indians .................................................. 39 ...... 39 181 ...... 181 529 ...... 529

 Department-Wide Programs .................................................................................... 125 ...... 125 1,073 ...... 1,073 1,267 ...... 1,267

 Other ....................................................................................................................... 13 ...... 13 137 ...... 137 167 ...... 167

 Proprietary Receipts from the Public ........................................................................ ...... 552 -552 ...... 4,688 -4,688 ...... 4,457 -4,457

 Intrabudgetary Transactions .................................................................................... -81 ...... -81 -167 ...... -167 -2,079 ...... -2,079

 Total--Department of the Interior ........................................................................ 1,465 606 859 14,289 5,057 9,232 12,219 4,917 7,302
12

Table 5. Outlays of the U.S. Government, July 2014 and Other Periods —Continued

[$ millions] 

Classification 

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

Gross 

Outlays 

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays 

 

Department of Justice: 

 General Administration ............................................................................................ 114 ...... 114 391 ...... 391 742 ...... 742

 Legal Activities and United States Marshals: 

 General Legal Activities ......................................................................................... 51 ...... 51 655 ...... 655 658 ...... 658

 United States Attorneys ......................................................................................... 150 ...... 150 1,493 ...... 1,493 1,628 ...... 1,628

 United States Marshals Service ............................................................................. 63 ...... 63 898 ...... 898 1,030 ...... 1,030

 Assets Forfeiture Fund........................................................................................... 92 ...... 92 1,090 ...... 1,090 1,001 ...... 1,001

 Other ..................................................................................................................... 175 ...... 175 1,585 ...... 1,585 1,441 ...... 1,441

 Federal Bureau of Investigation ............................................................................... 685 ...... 685 6,220 ...... 6,220 6,681 ...... 6,681

 Drug Enforcement Administration ............................................................................ 160 ...... 160 1,830 ...... 1,830 1,925 ...... 1,925

 Bureau of Alcohol, Tobacco, Firearms, and Explosives ........................................... 99 ...... 99 901 ...... 901 947 ...... 947

 Federal Prison System ............................................................................................ 535 32 503 5,759 313 5,446 5,844 315 5,530

 Office of Justice Programs: 

 State and Local Law Enforcement Assistance ....................................................... 71 ...... 71 1,012 ...... 1,012 1,152 ...... 1,152

 Community Oriented Policing Services .................................................................. 12 ...... 12 252 ...... 252 454 ...... 454

 Crime Victims Fund ............................................................................................... 48 ...... 48 570 ...... 570 565 ...... 565

 Other ..................................................................................................................... 92 ...... 92 763 ...... 763 802 ...... 802

 Other ....................................................................................................................... 68 ...... 68 643 ...... 643 662 ...... 662

 Proprietary Receipts from the Public ........................................................................ ...... 3,946 -3,946 ...... 6,083 -6,083 ...... 228 -228

 Intrabudgetary Transactions .................................................................................... -184 ...... -184 85 ...... 85 167 ...... 167

 Offsetting Governmental Receipts ........................................................................... ...... 51 -51 ...... 445 -445 ...... 459 -459

 Total--Department of Justice .............................................................................. 2,231 4,029 -1,797 24,148 6,841 17,306 25,699 1,002 24,697

Department of Labor: 

 Employment and Training Administration: 

 Training and Employment Services ....................................................................... 270 ...... 270 2,590 ...... 2,590 2,946 ...... 2,946

 Office of Job Corps ................................................................................................ 138 ...... 138 1,320 ...... 1,320 1,329 ...... 1,329

 Community Service Employment for Older Americans .......................................... 40 ...... 40 349 ...... 349 367 ...... 367

 Federal Unemployment Benefits and Allowances .................................................. 46 ...... 46 446 ...... 446 399 ...... 399

 Federal Additional Unemployment Compensation 

 Program-Recovery Act .......................................................................................... (**) ...... (**) -9 ...... -9 -13 ...... -13

 State Unemployment Insurance and Employment 

 Service Operations ............................................................................................... -42 ...... -42 302 ...... 302 38 ...... 38

 Payments to the Unemployment Trust Fund .......................................................... ...... ...... ...... 5,028 ...... 5,028 31,479 ...... 31,479

 Advances to the Unemployment Trust Fund and 

 Other Funds .......................................................................................................... ...... ...... ...... 610 ...... 610 ...... ...... ......

 Program Administration ......................................................................................... 4 ...... 4 74 ...... 74 83 ...... 83

 Unemployment Trust Fund: 

 Federal-State Unemployment Insurance: 

 State Unemployment Benefits ............................................................................ 2,974 ...... 2,974 37,094 ...... 37,094 58,514 ...... 58,514

 State Administrative Expenses ............................................................................ 355 ...... 355 3,123 ...... 3,123 3,670 ...... 3,670

 Federal Administrative Expenses ......................................................................... 19 ...... 19 369 ...... 369 361 ...... 361

 Other.................................................................................................................... 15 ...... 15 217 ...... 217 170 ...... 170

 Total--Unemployment Trust Fund ...................................................................... 3,363 ...... 3,363 40,804 ...... 40,804 62,714 ...... 62,714

 Other ..................................................................................................................... 29 ...... 29 -148 ...... -148 262 ...... 262

 Total--Employment and Training Administration .................................................. 3,848 ...... 3,848 51,365 ...... 51,365 99,603 ...... 99,603
13

Table 5. Outlays of the U.S. Government, July 2014 and Other Periods —Continued

[$ millions] 

Classification 

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

Gross 

Outlays 

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays 

 

Department of Labor:—Continued 

 Pension Benefit Guaranty Corporation .................................................................... 504 540 -37 4,987 4,779 208 4,897 5,622 -724

 Employment Standards Administration .................................................................... (**) ...... (**) -2 ...... -2 6 ...... 6

 Office of Workers' Compensation Programs: 

 Special Benefits ..................................................................................................... 259 ...... 259 -328 ...... -328 -343 ...... -343

 Energy Employees Occupational 

 Illness Compensation Fund .................................................................................. 101 ...... 101 886 ...... 886 1,057 ...... 1,057

 Special Benefits for Disabled Coal Miners ............................................................. 11 ...... 11 108 ...... 108 124 ...... 124

 Black Lung Disability Trust Fund............................................................................ 19 ...... 19 186 ...... 186 194 ...... 194

 Other ..................................................................................................................... 32 ...... 32 292 ...... 292 308 ...... 308

 Wage and Hour Division .......................................................................................... 20 ...... 20 216 ...... 216 233 ...... 233

 Occupational Safety and Health Administration ....................................................... 39 ...... 39 433 ...... 433 453 ...... 453

 Mine Safety and Health Administration .................................................................... 27 ...... 27 287 ...... 287 297 ...... 297

 Bureau of Labor Statistics ........................................................................................ 39 ...... 39 419 ...... 419 437 ...... 437

 Departmental Management ..................................................................................... 59 ...... 59 393 ...... 393 426 ...... 426

 Other ....................................................................................................................... 22 ...... 22 250 ...... 250 262 ...... 262

 Proprietary Receipts from the Public ........................................................................ ...... 1 -1 ...... 7 -7 ...... 13 -13

 Intrabudgetary Transactions .................................................................................... -1 ...... -1 -5,928 ...... -5,928 -32,361 ...... -32,361

 Total--Department of Labor ................................................................................. 4,977 541 4,436 53,565 4,786 48,778 75,593 5,635 69,958

Department of State: 

 Administration of Foreign Affairs: 

 Diplomatic and Consular Programs ....................................................................... 1,013 ...... 1,013 7,326 ...... 7,326 6,435 ...... 6,435

 Educational and Cultural Exchange Programs ....................................................... 71 ...... 71 493 ...... 493 519 ...... 519

 Embassy Security, Construction, and Maintenance ............................................... 230 ...... 230 1,471 ...... 1,471 1,666 ...... 1,666

 Payment to Foreign Service Retirement and 

 Disability Fund ...................................................................................................... ...... ...... ...... 159 ...... 159 159 ...... 159

 Foreign Service Retirement and Disability Fund .................................................... 77 ...... 77 764 ...... 764 745 ...... 745

 Other ..................................................................................................................... -453 ...... -453 -505 ...... -505 501 ...... 501

 Total--Administration of Foreign Affairs ................................................................ 938 ...... 938 9,708 ...... 9,708 10,025 ...... 10,025

 International Organizations and Conferences .......................................................... 104 ...... 104 1,662 ...... 1,662 1,372 ...... 1,372

 Global Health and Child Survival ............................................................................. 504 ...... 504 6,168 ...... 6,168 5,674 ...... 5,674

 Migration and Refugee Assistance .......................................................................... 321 ...... 321 2,408 ...... 2,408 1,622 ...... 1,622

 International Narcotics Control and Law Enforcement ............................................. 128 ...... 128 1,054 ...... 1,054 1,166 ...... 1,166

 Andean Counterdrug Programs ............................................................................... 2 ...... 2 28 ...... 28 65 ...... 65

 Other ....................................................................................................................... 44 ...... 44 354 ...... 354 351 ...... 351

 Proprietary Receipts from the Public ........................................................................ ...... -13 13 ...... 43 -43 ...... 38 -38

 Intrabudgetary Transactions .................................................................................... (**) ...... (**) -270 ...... -270 -177 ...... -177

 Total--Department of State .................................................................................. 2,040 -13 2,053 21,112 43 21,069 20,098 38 20,060

Department of Transportation: 

 Office of the Secretary ............................................................................................. 105 ...... 105 625 ...... 625 794 ...... 794

 Federal Aviation Administration: 

 Operations ............................................................................................................. 226 ...... 226 2,020 ...... 2,020 3,079 ...... 3,079

 Airport and Airway Trust Fund: 

 Grants-In-Aid for Airports ..................................................................................... 308 ...... 308 2,607 ...... 2,607 3,000 ...... 3,000

 Facilities and Equipment ...................................................................................... 224 ...... 224 2,227 ...... 2,227 2,250 ...... 2,250

 Research, Engineering, and Development ........................................................... 16 ...... 16 113 ...... 113 119 ...... 119

 Trust Fund Share of FAA Operations ................................................................... 500 ...... 500 5,800 ...... 5,800 4,568 ...... 4,568

 Total--Airport and Airway Trust Fund ................................................................. 1,048 ...... 1,048 10,747 ...... 10,747 9,937 ...... 9,937

 Other ..................................................................................................................... 13 5 8 -35 183 -217 -7 184 -191

 Total--Federal Aviation Administration ................................................................. 1,287 5 1,282 12,732 183 12,549 13,008 184 12,825

 Federal Highway Administration: 

 Highway Trust Fund: 

 Federal-Aid Highways .......................................................................................... 4,496 ...... 4,496 33,150 ...... 33,150 31,725 ...... 31,725

 Other.................................................................................................................... 1 ...... 1 8 3 5 17 12 5

 Highway Infrastructure Investment, Recovery Act .................................................. 5 ...... 5 138 ...... 138 883 ...... 883

 Other Programs ..................................................................................................... 57 ...... 57 12,461 ...... 12,461 7,035 ...... 7,035

 Total--Federal Highway Administration ................................................................ 4,558 ...... 4,558 45,757 3 45,754 39,660 12 39,648

 Federal Motor Carrier Safety Administration ............................................................ 43 ...... 43 445 ...... 445 455 ...... 455

 National Highway Traffic Safety Administration ....................................................... 68 ...... 68 708 ...... 708 619 ...... 619

 Federal Railroad Administration: 

 Operating Subsidy Grants to the National Railroad 

 Passenger Corporation ......................................................................................... 70 ...... 70 340 ...... 340 442 ...... 442

 Capital and Debt Service Grants to the 

 National Railroad Passenger Corporation ............................................................. 51 ...... 51 682 ...... 682 784 ...... 784

 Capital Assistance for High Speed Rail Corridors 

 and Intercity Passenger Rail Service .................................................................... 84 ...... 84 829 ...... 829 410 ...... 410

 Other ..................................................................................................................... 67 ...... 67 437 (**) 437 471 (**) 471

 Total--Federal Railroad Administration................................................................. 273 ...... 273 2,288 (**) 2,288 2,107 (**) 2,107
14

Table 5. Outlays of the U.S. Government, July 2014 and Other Periods —Continued

[$ millions] 

Classification 

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

Gross 

Outlays 

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays 

 

Department of Transportation:—Continued 

 Federal Transit Administration: 

 Formula Grants ...................................................................................................... 3 ...... 3 89 ...... 89 113 ...... 113

 Capital Investment Grants ..................................................................................... 347 ...... 347 1,663 ...... 1,663 1,620 ...... 1,620

 Transit Formula Grants .......................................................................................... 689 ...... 689 7,183 ...... 7,183 6,355 ...... 6,355

 Transit Capital Assistance, Recovery Act .............................................................. 11 ...... 11 140 ...... 140 558 ...... 558

 Other ..................................................................................................................... 54 ...... 54 637 ...... 637 511 ...... 511

 Total--Federal Transit Administration ................................................................... 1,104 ...... 1,104 9,713 ...... 9,713 9,157 ...... 9,157

 Maritime Administration ........................................................................................... 38 (**) 38 262 7 255 306 14 291

 Other ....................................................................................................................... 19 3 16 1330 24 306 350 24 326

 Proprietary Receipts from the Public ........................................................................ ...... 5 -5 ...... 167 -67 ...... 65 -65

 Intrabudgetary Transactions: 

 Payment from the General Fund, Highway Trust Fund .......................................... ...... ...... ...... -11,693 ...... -11,693 -6,200 ...... -6,200

 Other ..................................................................................................................... -1 ...... -1 -1 ...... -1 -1 ...... -1

 Offsetting Governmental Receipts ........................................................................... ...... 1 -1 ...... 100 -100 ...... 81 -81

 Total--Department of Transportation .................................................................. 7,495 15 7,480 61,166 384 60,783 60,255 380 59,875

Department of the Treasury: 

 Departmental Offices: 

 Exchange Stabilization Fund ................................................................................. ...... 27 -27 ...... 110 -110 ...... 135 -135

 Grants for Specified Energy Property in Lieu of Tax Credit .................................... 444 ...... 444 3,198 ...... 3,198 5,082 ...... 5,082

 Housing and Economic Recovery Programs .......................................................... (**) ...... (**) 4 ...... 4 543 ...... 543

 Troubled Asset Relief Programs ............................................................................ 276 ...... 276 3,654 ...... 3,654 3,848 ...... 3,848

 Other ..................................................................................................................... 167 ...... 167 1,687 ...... 1,687 1,633 ...... 1,633

 Bureau of the Fiscal Service: 

 Financial Management Service: 

 Payment to the Resolution Funding Corporation.................................................... 652 ...... 652 2,628 ...... 2,628 2,503 ...... 2,503

 Financial Agent Services ....................................................................................... 50 ...... 50 487 ...... 487 523 ...... 523

 Interest Paid to Credit Financing Accounts ............................................................ ...... ...... ...... 1 ...... 1 (**) ...... (**)

 Claims, Judgements, and Relief Acts .................................................................... 483 ...... 483 1,956 ...... 1,956 5,137 ...... 5,137

 Other ..................................................................................................................... 8 2 6 1,684 5 1,679 739 (**) 739

 Total--Financial Management Service .................................................................. 1,193 2 1,192 6,756 5 6,751 8,903 (**) 8,903

 Bureau of the Public Debt ...................................................................................... 34 ...... 34 438 ...... 438 206 ...... 206

 Total--Bureau of the Fiscal Service ....................................................................... 1,227 2 1,226 7,194 5 7,189 9,109 (**) 9,109

 Federal Financing Bank ........................................................................................... 388 ...... 388 -301 ...... -301 -528 ...... -528

 Alcohol and Tobacco Tax and Trade Bureau: 

 Salaries and Expenses .......................................................................................... 8 ...... 8 76 ...... 76 78 ...... 78

 Internal Revenue Collections for Puerto Rico ........................................................ 27 ...... 27 261 ...... 261 287 ...... 287

 Bureau of Engraving and Printing ............................................................................ -6 ...... -6 -48 ...... -48 11 ...... 11

 United States Mint ................................................................................................... 252 264 -13 2,594 2,905 -311 4,057 4,255 -198

 Internal Revenue Service: 

 Taxpayer Services ................................................................................................. 179 ...... 179 1,929 ...... 1,929 1,986 ...... 1,986

 Enforcement .......................................................................................................... 369 ...... 369 3,929 ...... 3,929 4,224 ...... 4,224

 Operations Support ................................................................................................ 300 ...... 300 3,319 ...... 3,319 3,309 ...... 3,309

 Build America Bond Payments, Recovery Act ....................................................... 231 ...... 231 3,187 ...... 3,187 3,488 ...... 3,488

 Refundable Premium Tax Credits and Cost Sharing Reductions ........................... 2,140 ...... 2,140 9,034 ...... 9,034 ...... ...... ......

 Payment Where Earned Income Credit Exceeds Liability for Tax .......................... 341 ...... 341 59,765 ...... 59,765 57,207 ...... 57,207

 Payment Where Child Tax Credit Exceeds Liability for Tax ................................... 145 ...... 145 21,360 ...... 21,360 21,430 ...... 21,430

 Payment Where Tax Credits to Aid First Time Homebuyers 

 Exceeds Liability for Tax ....................................................................................... ...... ...... ...... ...... ...... ...... 15 ...... 15

 Payment Where Making Work Pay Credit Exceeds Liability 

 for Tax, Recovery Act ........................................................................................... ...... ...... ...... ...... ...... ...... -15 ...... -15

 Refunding Internal Revenue Collections, Interest .................................................. 78 ...... 78 856 ...... 856 2,555 ...... 2,555

 Other ..................................................................................................................... 121 (**) 121 5,367 1 5,367 5,677 3 5,675

 Total--Internal Revenue Service .......................................................................... 3,905 (**) 3,905 108,747 1 108,746 99,877 3 99,874

 Comptroller of the Currency ..................................................................................... 80 1 79 819 523 296 887 509 379

 Interest on the Public Debt: 

 Interest on Treasury Debt Securities (Gross): 

 Public Issues (Accrual Basis) ............................................................................... 23,849 ...... 23,849 213,913 ...... 213,913 205,013 ...... 205,013

 Special Issues (Cash Basis) ................................................................................ 5,412 ...... 5,412 168,967 ...... 168,967 165,326 ...... 165,326

 Total--Interest on Treasury Debt Securities (Gross) ........................................... 29,261 ...... 29,261 382,880 ...... 382,880 370,338 ...... 370,338

 Total--Interest on the Public Debt .................................................................... 29,261 ...... 29,261 382,880 ...... 382,880 370,338 ...... 370,338

 Other ....................................................................................................................... 9 ...... 9 77 ...... 77 84 ...... 84

 Proprietary Receipts from the Public ........................................................................ ...... 22 -22 ...... 77,194 -77,194 ...... 96,494 -96,494

 Intrabudgetary Transactions .................................................................................... -405 ...... -405 -2,970 ...... -2,970 -2,373 ...... -2,373

 Total--Department of the Treasury ..................................................................... 35,632 315 35,317 507,871 80,738 427,134 492,933 101,396 391,538
15

Table 5. Outlays of the U.S. Government, July 2014 and Other Periods —Continued

[$ millions] 

Classification 

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

Gross 

Outlays 

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays 

 

Department of Veterans Affairs: 

 Joint DOD-VA Medical Facility Demonstration Fund ................................................ 30 ...... 30 294 ...... 294 284 ...... 284

 Veterans Health Administration: 

 Medical Services .................................................................................................... 3,777 ...... 3,777 37,296 ...... 37,296 34,495 ...... 34,495

 Medical Support and Compliance .......................................................................... 456 ...... 456 4,625 ...... 4,625 4,336 ...... 4,336

 Medical Facilities ................................................................................................... 420 ...... 420 4,262 ...... 4,262 4,458 ...... 4,458

 Other ..................................................................................................................... 84 33 51 892 344 547 827 325 502

 Benefit Programs: 

 Public Enterprise Funds: 

 Housing Accounts ................................................................................................ (**) 1 -1 4 17 -13 4 18 -14

 Other.................................................................................................................... 79 67 12 792 759 33 976 976 (**)

 Compensation and Pensions ................................................................................. 5,929 ...... 5,929 57,801 ...... 57,801 53,227 ...... 53,227

 Readjustment Benefits ........................................................................................... 742 ...... 742 11,024 ...... 11,024 10,479 ...... 10,479

 Veterans Housing Benefit Program Fund ............................................................... 5 ...... 5 2,123 ...... 2,123 1,461 ...... 1,461

 Insurance Funds: 

 National Service Life ............................................................................................ 88 ...... 88 798 ...... 798 854 ...... 854

 Veterans Special Life ........................................................................................... 14 2 13 140 116 24 136 125 11

 Other ..................................................................................................................... 2 ...... 2 51 ...... 51 92 ...... 92

 Total--Benefit Programs ....................................................................................... 6,860 70 6,790 72,732 892 71,840 67,230 1,118 66,111

 Departmental Administration: 

 Construction .......................................................................................................... 122 ...... 122 1,074 ...... 1,074 943 ...... 943

 Information Technology Systems ........................................................................... 250 ...... 250 2,816 ...... 2,816 2,713 ...... 2,713

 General Operating Expenses ................................................................................. 230 (**) 230 1,947 1 1,946 1,789 ...... 1,789

 Other ..................................................................................................................... 153 ...... 153 963 ...... 963 796 ...... 796

 Proprietary Receipts from the Public: 

 National Service Life .............................................................................................. ...... 7 -7 ...... 29 -29 ...... 46 -46

 Other ..................................................................................................................... ...... 341 -341 ...... 2,808 -2,808 ...... 2,840 -2,840

 Intrabudgetary Transactions .................................................................................... -2 ...... -2 -15 ...... -15 -48 ...... -48

 Total--Department of Veterans Affairs ............................................................... 12,379 451 11,928 126,885 4,074 122,811 117,822 4,329 113,493

Corps of Engineers: 

 Construction ............................................................................................................ 207 ...... 207 1,651 ...... 1,651 1,811 ...... 1,811

 Operation and Maintenance ..................................................................................... 184 ...... 184 1,412 ...... 1,412 2,305 ...... 2,305

 Flood Control and Coastal Emergencies ................................................................. 59 ...... 59 698 ...... 698 555 ...... 555

 Harbor Maintenance Trust Fund .............................................................................. 82 ...... 82 816 ...... 816 ...... ...... ......

 Rivers and Harbors Contributed Funds .................................................................... 31 ...... 31 309 ...... 309 331 ...... 331

 Other ....................................................................................................................... 40 ...... 40 932 ...... 932 1,041 ...... 1,041

 Proprietary Receipts from the Public ........................................................................ ...... 65 -65 ...... 405 -405 ...... 689 -689

 Intrabudgetary Transactions .................................................................................... (**) ...... (**) (**) ...... (**) 1 ...... 1

 Total--Corps of Engineers ................................................................................... 602 65 537 5,817 405 5,412 6,044 689 5,355

Other Defense Civil Programs: 

 Military Retirement: 

 Payment to Military Retirement Fund ..................................................................... ...... ...... ...... 72,885 ...... 72,885 67,733 ...... 67,733

 Military Retirement Fund ........................................................................................ 4,594 ...... 4,594 46,086 ...... 46,086 45,189 ...... 45,189

 Retiree Health Care: 

 Payment to Department of Defense 

 Medicare-Eligible Retiree Health Care Fund ......................................................... ...... ...... ...... 4,250 ...... 4,250 6,142 ...... 6,142

 Department of Defense Medicare-Eligible 

 Retiree Health Care Fund ..................................................................................... 963 ...... 963 7,961 ...... 7,961 7,145 ...... 7,145

 Educational Benefits ................................................................................................ 19 ...... 19 319 ...... 319 327 ...... 327

 Other ....................................................................................................................... 20 ...... 20 178 ...... 178 228 ...... 228

 Proprietary Receipts from the Public ........................................................................ ...... 2 -2 ...... 12 -12 ...... 13 -13

 Intrabudgetary Transactions .................................................................................... -1,223 ...... -1,223 -84,099 ...... -84,099 -79,145 ...... -79,145

 Total--Other Defense Civil Programs ................................................................. 4,373 2 4,372 47,580 12 47,568 47,618 13 47,604

Environmental Protection Agency: 

 Science and Technology.......................................................................................... 60 ...... 60 632 ...... 632 645 ...... 645

 Environmental Programs and Management ............................................................. 185 ...... 185 2,147 ...... 2,147 2,122 ...... 2,122

 State and Tribal Assistance Grants .......................................................................... 229 ...... 229 3,480 ...... 3,480 3,840 ...... 3,840

 Payment to the Hazardous Substance Superfund ................................................... ...... ...... ...... 938 ...... 938 1,096 ...... 1,096

 Hazardous Substance Superfund ............................................................................ 90 ...... 90 673 ...... 673 1,061 ...... 1,061

 Other ....................................................................................................................... 32 (**) 32 162 29 133 187 27 160

 Proprietary Receipts from the Public ........................................................................ ...... 3 -3 ...... 85 -85 ...... 39 -39

 Intrabudgetary Transactions .................................................................................... -8 ...... -8 -935 ...... -935 -1,090 ...... -1,090

 Offsetting Governmental Receipts ........................................................................... ...... 1 -1 ...... 21 -21 ...... 31 -31

 Total--Environmental Protection Agency ........................................................... 588 4 584 7,097 135 6,962 7,861 97 7,764

Executive Office of the President: 

 The White House ..................................................................................................... 4 ...... 4 44 ...... 44 44 ...... 44

 Office of Management and Budget .......................................................................... 7 ...... 7 69 ...... 69 70 ...... 70

 Unanticipated Needs ............................................................................................... 1 ...... 1 11 ...... 11 10 ...... 10

 Other ....................................................................................................................... 19 ...... 19 178 ...... 178 186 ...... 186

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

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

 Total--Executive Office of the President ............................................................ 31 (**) 31 301 (**) 301 310 (**) 310
16

Table 5. Outlays of the U.S. Government, July 2014 and Other Periods —Continued

[$ millions] 

Classification 

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

Gross 

Outlays 

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays 

 

General Services Administration: 

 Real Property Activities ............................................................................................ -48 ...... -48 -677 ...... -677 -261 ...... -261

 Supply and Technology Activities ............................................................................ -4 ...... -4 465 ...... 465 -107 ...... -107

 General Activities ..................................................................................................... 6 ...... 6 68 ...... 68 192 ...... 192

 Proprietary Receipts from the Public ........................................................................ ...... -14 14 ...... 141 -141 ...... 104 -104

 Intrabudgetary Transactions .................................................................................... -3 ...... -3 -9 ...... -9 -8 ...... -8

 Total--General Services Administration ............................................................. -49 -14 -35 -154 141 -295 -183 104 -288

International Assistance Programs: 

 Millennium Challenge Corporation ........................................................................... 68 ...... 68 912 ...... 912 1,209 ...... 1,209

 International Security Assistance: 

 Pakistan Counterinsurgency Capability Fund ........................................................ ...... ...... ...... 425 ...... 425 ...... ...... ......

 Foreign Military Financing Program ....................................................................... 172 ...... 172 5,226 ...... 5,226 4,317 ...... 4,317

 Economic Support Fund ........................................................................................ 316 ...... 316 3,445 ...... 3,445 3,226 ...... 3,226

 Other ..................................................................................................................... 86 16 70 932 89 843 744 106 638

 Total--International Security Assistance ............................................................... 574 16 558 10,028 89 9,939 8,287 106 8,181

 Multilateral Assistance: 

 Contribution to the International Development 

 Association ........................................................................................................... ...... ...... ...... 1,360 ...... 1,360 1,351 ...... 1,351

 Other ..................................................................................................................... 3 ...... 3 959 ...... 959 1,396 ...... 1,396

 Total--Multilateral Assistance ............................................................................... 3 ...... 3 2,319 ...... 2,319 2,747 ...... 2,747

 Agency for International Development: 

 Development Assistance Program ......................................................................... 193 ...... 193 1,803 ...... 1,803 1,904 ...... 1,904

 Assistance for Europe, Eurasia and Central Asia................................................... 22 ...... 22 320 ...... 320 452 ...... 452

 International Disaster Assistance ........................................................................... 287 ...... 287 1,403 ...... 1,403 991 ...... 991

 Operating Expenses .............................................................................................. 93 ...... 93 992 ...... 992 1,187 ...... 1,187

 Other ..................................................................................................................... 81 ...... 81 134 (**) 134 479 308 171

 Proprietary Receipts from the Public ...................................................................... ...... (**) (**) ...... 2 -2 ...... 168 -168

 Intrabudgetary Transactions .................................................................................. -12 ...... -12 15 ...... 15 12 ...... 12

 Total--Agency for International Development ....................................................... 665 (**) 664 4,667 2 4,665 5,025 476 4,549

 Overseas Private Investment Corporation: 

 Overseas Private Investment Corporation Accounts .............................................. 6 6 1 67 143 -77 70 155 -85

 Proprietary Receipts from the Public ...................................................................... ...... 23 -23 ...... 136 -136 ...... 150 -150

 Total--Overseas Private Investment Corporation ................................................. 6 29 -22 67 279 -212 70 305 -235

 Peace Corps ............................................................................................................ 31 -1 31 294 (**) 294 277 1 276

 International Monetary Programs ............................................................................. 148 ...... 148 19 1 17 462 25 436

 Military Sales Programs: 

 Foreign Military Sales Trust Fund .......................................................................... 1,986 ...... 1,986 21,892 ...... 21,892 20,782 ...... 20,782

 Other ..................................................................................................................... 3 ...... 3 41 42 -1 12 49 -37

 Proprietary Receipts from the Public ...................................................................... ...... 2,027 -2,027 ...... 23,424 -23,424 ...... 21,567 -21,567

 Other ....................................................................................................................... 10 (**) 10 82 2 81 82 2 81

 Total--International Assistance Programs ......................................................... 3,493 2,071 1,423 40,320 23,838 16,482 38,952 22,531 16,421

National Aeronautics and Space Administration: 

 Science .................................................................................................................... 439 ...... 439 4,027 ...... 4,027 3,838 ...... 3,838

 Aeronautics .............................................................................................................. 48 ...... 48 449 ...... 449 456 ...... 456

 Exploration ............................................................................................................... 374 ...... 374 3,123 ...... 3,123 3,338 ...... 3,338

 Cross Agency Support ............................................................................................. 264 ...... 264 2,294 ...... 2,294 2,250 ...... 2,250

 Space Operations .................................................................................................... 354 ...... 354 3,231 ...... 3,231 3,022 ...... 3,022

 Other ....................................................................................................................... 112 ...... 112 953 ...... 953 851 ...... 851

 Proprietary Receipts from the Public ........................................................................ ...... (**) (**) ...... 3 -3 ...... 8 -8

 Intrabudgetary Transactions .................................................................................... (**) ...... (**) -1 ...... -1 -3 ...... -3

 Total--National Aeronautics and Space Administration .................................. 1,591 (**) 1,591 14,074 3 14,071 13,752 8 13,744

National Science Foundation: 

 Research and Related Activities .............................................................................. 564 ...... 564 4,322 ...... 4,322 4,663 ...... 4,663

 Education and Human Resources ........................................................................... 80 ...... 80 710 ...... 710 680 ...... 680

 Other ....................................................................................................................... 58 ...... 58 487 ...... 487 505 ...... 505

 Proprietary Receipts from the Public ........................................................................ ...... 5 -5 ...... 25 -25 ...... 41 -41

 Total--National Science Foundation ................................................................... 702 5 697 5,518 25 5,493 5,848 41 5,807

Office of Personnel Management: 

 Government Payment for Annuitants, Employees 

 Health and Life Insurance Benefits ......................................................................... 965 ...... 965 9,424 ...... 9,424 9,115 ...... 9,115

 Civil Service Retirement and Disability Fund ........................................................... 6,848 ...... 6,848 66,385 ...... 66,385 64,433 ...... 64,433

 Employees Life Insurance Fund .............................................................................. 274 257 17 2,462 3,345 -883 2,369 3,113 -743

 Employees and Retired Employees Health Benefits Fund ....................................... 4,061 3,735 325 37,934 37,837 97 36,246 37,741 -1,495

 Other ....................................................................................................................... -100 ...... -100 176 ...... 176 295 ...... 295

 Proprietary Receipts from the Public ........................................................................ ...... 1 -1 ...... 9 -9 ...... 15 -15

 Intrabudgetary Transactions: 

 Postal Service Contributions .................................................................................. ...... ...... ...... -1,543 ...... -1,543 -1,578 ...... -1,578

 Civil Service Retirement and Disability Fund: 

 Other.................................................................................................................... -4 ...... -4 -38 ...... -38 -41 ...... -41

 Total--Office of Personnel Management ............................................................ 12,044 3,994 8,050 114,801 41,191 73,609 110,839 40,869 69,970
17

Table 5. Outlays of the U.S. Government, July 2014 and Other Periods —Continued

[$ millions] 

Classification 

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

Gross 

Outlays 

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays 

 

Small Business Administration: 

 Salaries and Expenses ............................................................................................ 55 ...... 55 251 (**) 251 188 (**) 188

 Business Loans Program ......................................................................................... 9 (**) 8 595 8 587 1,221 2 1,219

 Disaster Loans Program .......................................................................................... 2 (**) 2 270 1 268 537 1 536

 Other ....................................................................................................................... 11 2 9 66 16 50 27 13 13

 Proprietary Receipts from the Public ........................................................................ ...... (**) (**) ...... 1,124 -1,124 ...... 1,697 -1,697

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

 Total--Small Business Administration ............................................................... 76 3 74 1,182 1,150 32 1,973 1,713 260

Social Security Administration: 

 Payments to Social Security Trust Funds ................................................................ 7,369 ...... 7,369 25,704 ...... 25,704 56,028 ...... 56,028

 Supplemental Security Income Program .................................................................. 4,738 ...... 4,738 47,863 ...... 47,863 46,825 ...... 46,825

 Federal Old-Age and Survivors Insurance Trust Fund 

 (Off-Budget): 

 Benefit Payments ................................................................................................... 58,869 ...... 58,869 579,928 ...... 579,928 550,545 ...... 550,545

 Administrative Expenses ........................................................................................ 296 ...... 296 2,765 ...... 2,765 2,854 ...... 2,854

 Payment to Railroad Retirement Account .............................................................. ...... ...... ...... 4,257 ...... 4,257 3,948 ...... 3,948

 Total--FOASI Trust Fund ..................................................................................... 59,166 ...... 59,166 586,950 ...... 586,950 557,348 ...... 557,348

 Federal Disability Insurance Trust Fund 

 (Off-Budget): 

 Benefit Payments ................................................................................................... 11,803 ...... 11,803 117,757 ...... 117,757 116,091 ...... 116,091

 Administrative Expenses ........................................................................................ 225 ...... 225 2,226 ...... 2,226 2,239 ...... 2,239

 Payment to Railroad Retirement Account .............................................................. ...... ...... ...... 444 ...... 444 551 ...... 551

 Total--FDI Trust Fund .......................................................................................... 12,028 ...... 12,028 120,426 ...... 120,426 118,880 ...... 118,880

 Other ....................................................................................................................... 24 ...... 24 284 ...... 284 254 ...... 254

 Proprietary Receipts from the Public: 

 On-Budget ............................................................................................................. ...... 212 -212 ...... 2,235 -2,235 ...... 2,298 -2,298

 Off-Budget ............................................................................................................. ...... 4 -4 ...... 116 -116 ...... 102 -102

 Intrabudgetary Transactions: 

 Off-Budget2 ............................................................................................................ -7,369 ...... -7,369 -25,702 ...... -25,702 -56,026 ...... -56,026

 Total--Social Security Administration .............................................................. 75,955 216 75,739 755,524 2,350 753,173 723,308 2,400 720,908

Other Independent Agencies: 

 Broadcasting Board of Governors ............................................................................ 60 (**) 60 576 (**) 576 582 -1 583

 Bureau of Consumer Financial Protection................................................................ 31 (**) 31 341 (**) 341 282 (**) 282

 Corporation for National and Community Service .................................................... 98 (**) 98 804 2 802 794 (**) 794

 Corporation for Public Broadcasting ........................................................................ ...... ...... ...... 445 ...... 445 422 ...... 422

 District of Columbia: 

 Courts .................................................................................................................... 22 ...... 22 239 ...... 239 263 ...... 263

 General and Special Payments.............................................................................. 56 (**) 56 502 (**) 502 485 (**) 485

 Equal Employment Opportunity Commission ........................................................... 30 1 29 274 2 272 276 3 273

 Export-Import Bank of the United States .................................................................. -42 -37 -6 839 977 -138 -1,005 58 -1,063

 Federal Communications Commission: 

 Universal Service Fund .......................................................................................... 721 ...... 721 7,741 ...... 7,741 7,631 ...... 7,631

 Spectrum Auction Program Account ...................................................................... (**) ...... (**) 1 ...... 1 (**) ...... (**)

 Other ..................................................................................................................... 36 2 33 245 24 221 252 31 222

 Federal Deposit Insurance Corporation: 

 Deposit Insurance Fund ......................................................................................... 217 ...... 217 -9,287 ...... -9,287 3,676 -1,103 4,780

 FSLIC Resolution Fund .......................................................................................... (**) (**) (**) 3 5 -2 312 6 305

 Total--Federal Deposit Insurance Corporation ..................................................... 217 (**) 217 -9,284 5 -9,289 3,988 -1,097 5,085

 Federal Drug Control Programs ............................................................................... 24 ...... 24 194 ...... 194 210 ...... 210

 Federal Housing Finance Agency ............................................................................ 19 ...... 19 201 ...... 201 194 ...... 194

 Intelligence Community Management Account ........................................................ 43 ...... 43 437 ...... 437 396 ...... 396

 Legal Services Corporation ...................................................................................... 31 ...... 31 262 ...... 262 289 ...... 289

 National Archives and Records Administration ........................................................ 28 3 24 302 21 282 339 29 310

 National Credit Union Administration ....................................................................... 26 26 -1 -713 1,699 -2,412 5,891 2,723 3,168

 National Endowment for the Arts ............................................................................. 12 (**) 12 111 (**) 110 120 (**) 120

 National Endowment for the Humanities .................................................................. 15 (**) 15 113 (**) 113 120 1 120

 Institute of Museum and Library Services ................................................................ 21 (**) 21 191 (**) 191 202 1 201

 National Labor Relations Board ............................................................................... 20 (**) 20 212 (**) 212 219 (**) 218

 Nuclear Regulatory Commission.............................................................................. 85 3 82 809 608 201 831 665 165

 Postal Service: 

 Off-Budget: 

 Public Enterprise Funds ....................................................................................... 4,975 5,488 -514 58,369 61,689 -3,320 59,523 62,595 -3,072

 Other.................................................................................................................... ...... ...... ...... 256 ...... 256 255 ...... 255

 Other ..................................................................................................................... ...... ...... ...... 78 ...... 78 78 ...... 78
18

Table 5. Outlays of the U.S. Government, July 2014 and Other Periods —Continued

[$ millions] 

Classification 

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

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 ....................................................................................... 3 ...... 3 30 ...... 30 36 ...... 36

 Federal Payments to the Railroad Retirement Accounts ........................................ 150 ...... 150 620 ...... 620 647 ...... 647

 Railroad Unemployment Insurance Trust Fund: 

 Benefit Payments ................................................................................................. 6 ...... 6 73 ...... 73 69 ...... 69

 Transfer to Administrative Funds ......................................................................... 1 ...... 1 10 ...... 10 11 ...... 11

 Rail Industry Pension Fund: 

 Benefit Payments ................................................................................................. 423 ...... 423 4,193 ...... 4,193 4,078 ...... 4,078

 Advances from FOASDI Fund.............................................................................. ...... ...... ...... -499 ...... -499 -1,194 ...... -1,194

 OASDI Certifications ............................................................................................ -1 ...... -1 493 ...... 493 1,194 ...... 1,194

 Transfer to Administrative Funds ......................................................................... 6 ...... 6 46 ...... 46 50 ...... 50

 Other.................................................................................................................... (**) ...... (**) 1 ...... 1 4 ...... 4

 National Railroad Retirement Investment Trust: 

 Administrative Expenses ...................................................................................... 6 ...... 6 67 ...... 67 57 ...... 57

 Transfers to the Railroad Retirement Trust Funds from 

 the National Railroad Retirement Investment Trust ............................................. 166 ...... 166 1,174 ...... 1,174 1,312 ...... 1,312

 Railroad Social Security Equivalent Benefit Account: 

 Benefit Payments ................................................................................................. 571 ...... 571 5,778 ...... 5,778 5,681 ...... 5,681

 Transfer to Administrative Funds ......................................................................... 3 ...... 3 21 ...... 21 22 ...... 22

 Other ..................................................................................................................... (**) ...... (**) 8 ...... 8 11 ...... 11

 Proprietary Receipts from the Public ...................................................................... ...... 381 -381 ...... 3,740 -3,740 ...... 2,165 -2,165

 Intrabudgetary Transactions: 

 Payments from Other Funds to the Railroad 

 Retirement Trust Funds ...................................................................................... ...... ...... ...... -4,701 ...... -4,701 -4,499 ...... -4,499

 Other.................................................................................................................... -316 ...... -316 -1,794 ...... -1,794 -1,959 ...... -1,959

 Total--Railroad Retirement Board ...................................................................... 1,019 381 638 5,523 3,740 1,783 5,521 2,165 3,356

 Securities and Exchange Commission ..................................................................... 103 (**) 103 695 1 695 643 1 642

 Smithsonian Institution ............................................................................................. 74 (**) 74 826 (**) 826 823 (**) 823

 Tennessee Valley Authority ..................................................................................... 3,499 3,458 42 40,050 41,199 -1,150 51,000 50,442 558

 Other ....................................................................................................................... 172 45 127 2,305 436 1,869 2,199 284 1,916

 Total--Other Independent Agencies ................................................................... 11,395 9,372 2,023 112,946 110,405 2,541 142,824 117,899 24,925

Undistributed Offsetting Receipts: 

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

 Employer Share, Employee Retirement: 

 Department of Health and Human Services: 

 Federal Hospital Insurance Trust Fund: 

 Federal Employer Contributions ......................................................................... -288 ...... -288 -2,863 ...... -2,863 -2,975 ...... -2,975

 Postal Service Employer Contributions .............................................................. -51 ...... -51 -498 ...... -498 -493 ...... -493

 Department of State: 

 Foreign Service Retirement and Disability Fund .................................................. -26 ...... -26 -277 ...... -277 -271 ...... -271

 Other Defense Civil Programs: 

 Military Retirement Fund ...................................................................................... -1,748 ...... -1,748 -23,447 ...... -23,447 -23,920 ...... -23,920

 Department of Defense Medicare-Eligible 

 Retiree Health Care Fund ................................................................................... ...... ...... ...... -7,650 ...... -7,650 -8,528 ...... -8,528

 Office of Personnel Management: 

 Postal Service Contributions for Benefits 

 Civil Service Retirement and Disability Fund ....................................................... -1,890 ...... -1,890 -20,040 ...... -20,040 -20,307 ...... -20,307

 Social Security Administration (Off-Budget): 

 Federal Old-Age and Survivors Insurance Trust Fund: 

 Federal Employer Contributions ......................................................................... -1,154 ...... -1,154 -11,110 ...... -11,110 -11,438 ...... -11,438

 Federal Disability Insurance Trust Fund: 

 Federal Employer Contributions ......................................................................... -196 ...... -196 -1,887 ...... -1,887 -1,943 ...... -1,943

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

 Total--Employer Share, Employee Retirement ..................................................... -5,353 ...... -5,353 -67,777 ...... -67,777 -69,878 ...... -69,878
19

Table 5. Outlays of the U.S. Government, July 2014 and Other Periods —Continued

[$ millions] 

Classification 

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

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 -10 ...... -10 -9 ...... -9

 Department of Health and Human Services: 

 Federal Hospital Insurance Trust Fund ................................................................ -16 ...... -16 -8,927 ...... -8,927 -9,849 ...... -9,849

 Federal Supplementary Medical Insurance Trust Fund ........................................ -10 ...... -10 -2,415 ...... -2,415 -2,482 ...... -2,482

 Department of Homeland Security: 

 Oil Spill Liability Trust Fund ................................................................................. 1 ...... 1 -26 ...... -26 5 ...... 5

 Other.................................................................................................................... (**) ...... (**) -5 ...... -5 -9 ...... -9

 Department of Labor: 

 Unemployment Trust Fund .................................................................................. -4 ...... -4 -685 ...... -685 -558 ...... -558

 Department of State: 

 Foreign Service Retirement and Disability Fund .................................................. (**) ...... (**) -654 ...... -654 -682 ...... -682

 Department of Transportation: 

 Airport and Airway Trust Fund ............................................................................. -1 ...... -1 -227 ...... -227 -229 ...... -229

 Department of Veterans Affairs: 

 National Service Life Insurance Fund .................................................................. (**) ...... (**) -271 ...... -271 -315 ...... -315

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

 Corps of Engineers ................................................................................................ (**) ...... (**) -80 ...... -80 -136 ...... -136

 Other Defense Civil Programs: 

 Military Retirement Fund ...................................................................................... -3,596 ...... -3,596 -11,082 ...... -11,082 -2,091 ...... -2,091

 Educational Benefits Fund ................................................................................... -11 ...... -11 -69 ...... -69 -63 ...... -63

 Armed Forces Retirement Home ......................................................................... (**) ...... (**) -2 ...... -2 -2 ...... -2

 Environmental Protection Agency .......................................................................... (**) ...... (**) -35 ...... -35 -37 ...... -37

 Office of Personnel Management: 

 Civil Service Retirement and Disability Fund ....................................................... -3 ...... -3 -30,970 ...... -30,970 -32,083 ...... -32,083

 Social Security Administration (Off-Budget): 

 Federal Old-Age and Survivors Insurance Trust Fund ......................................... -17 ...... -17 -96,188 ...... -96,188 -99,983 ...... -99,983

 Federal Disability Insurance Trust Fund............................................................... -4 ...... -4 -3,951 ...... -3,951 -5,479 ...... -5,479

 Independent Agencies: 

 Railroad Retirement Board .................................................................................. -3 ...... -3 (**) ...... (**) -8 ...... -8

 Other.................................................................................................................... (**) ...... (**) -14 ...... -14 -10 ...... -10

 Other ..................................................................................................................... -2 ...... -2 -118 ...... -118 -115 ...... -115

 Total--Interest Received by Trust Funds .............................................................. -3,668 ...... -3,668 -155,728 ...... -155,728 -154,136 ...... -154,136

 Rents and Royalties on the Outer Continental Shelf Lands ..................................... ...... 703 -703 ...... 6,381 -6,381 ...... 7,677 -7,677

 Sale of Major Assets ................................................................................................ ...... ...... ...... ...... ...... ...... ...... 2,588 -2,588

 Total--Undistributed Offsetting Receipts ........................................................... -9,021 703 -9,724 -223,505 6,381 -229,886 -224,014 10,266 -234,279

 Total Outlays .......................................................................................................... 337,396 32,190 305,206 3,351,930 422,303 2,929,628 3,357,008 462,415 2,894,593

 Total On-Budget ................................................................................................... 269,968 26,698 243,270 2,724,768 360,498 2,364,270 2,795,870 399,718 2,396,152

 Total Off-Budget .................................................................................................. 67,429 5,492 61,937 627,162 61,805 565,358 561,138 62,697 498,441

 Total Surplus (+) or Deficit .................................................................................... -94,593 -460,450 -607,420

 Total On-Budget ................................................................................................... -87,997 -512,473 -668,219

 Total Off-Budget .................................................................................................. -6,597 +52,023 +60,798

MEMORANDUM 

 Receipts Offset Against Outlays (In Millions) 

Current 

Fiscal Year 

 to Date 

Comparable 

Period Prior 

Fiscal Year 

 Proprietary Receipts ...................................................................... 241,520 266,135 

 Intrabudgetary Transactions .......................................................... 584,834 613,242 

 Governmental Receipts ................................................................. 7,745 7,200 

 Total Receipts Offset Against Outlays ...................................... 834,098 886,578 

1Outlays have increased and subsequently decreased by $1 million to reflect additional 

reporting for the Department of Transportation for the month of June 2014.

2Includes 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. 
20

Table 6. Means of Financing the Deficit or Disposition or Surplus of the U.S. Government, July 2014 and Other Periods

[$ millions] 

Assets and Liabilities 

Directly Related to 

Budget Off-Budget Activity 

Net Transactions 

(-) denotes net reduction of either 

liability or asset accounts 

Account Balances 

Current Fiscal Year 

This Month Fiscal Year to Date Beginning of Close of 

This Year Prior Year This Year This Month This Month 

 

Liability Accounts: 

 Borrowing from the Public: 

 Treasury Securities, Issued Under General 

 Financing Authorities: 

 Debt Held by the Public .................................................................................................... 79,259 675,199 647,437 11,976,279 12,572,220 12,651,478

 Intragovernmental Holdings .............................................................................................. -24,728 273,754 24,920 4,761,904 5,060,387 5,035,659

 Total Treasury Securities Outstanding ............................................................................ 54,530 948,953 672,358 16,738,184 17,632,606 17,687,137

 Plus Premium on Treasury Securities ........................................................................... -358 -1,788 4,125 36,420 34,990 34,632

 Less Discount on Treasury Securities ........................................................................... -125 6,490 6,496 82,916 89,530 89,405

 Total Treasury Securities Net of 

 Premium and Discount ............................................................................................... 54,297 940,675 669,987 16,691,687 17,578,065 17,632,362

 Agency Securities, Issued Under Special Financing 

 Authorities (See Schedule B; for Other Agency 

 Borrowing, See Schedule C) ............................................................................................. 58 -996 732 25,095 24,040 24,099

 Total Federal Securities .................................................................................................... 54,355 939,679 670,719 16,716,782 17,602,106 17,656,461

 Deduct: 

 Federal Securities Held as Investments 

 of Government Accounts (See Schedule D) ................................................................ -24,754 278,624 24,307 4,757,211 5,060,590 5,035,835

 Less Discount on Federal Securities Held as 

 Investments of Government Accounts ....................................................................... -104 4,535 -1,190 22,292 26,931 26,827

 Net Federal Securities Held as Investments 

 of Government Accounts.......................................................................................... -24,651 274,089 25,497 4,734,919 5,033,658 5,009,008

 Total Borrowing from the Public .............................................................................. 79,006 665,590 645,222 11,981,863 12,568,448 12,647,453

 Accrued Interest Payable to the Public ................................................................................. 8,323 13,784 4,385 51,231 56,691 65,015

 Allocations of Special Drawing Rights ................................................................................... -515 -98 -1,022 54,177 54,594 54,079

 Deposit Funds ...................................................................................................................... -2,380 -117,070 75,274 131,385 16,695 14,315

 Miscellaneous Liability Accounts (Includes Checks 

 Outstanding Etc.) ................................................................................................................. -830 -663 -2,849 8,934 9,102 8,272

 Total Liability Accounts .................................................................................................. 83,604 561,543 721,012 12,227,591 12,705,530 12,789,134

Asset Accounts (Deduct) 

 Cash and Monetary Assets: 

 U.S. Treasury Operating Cash: 

 Federal Reserve Account ................................................................................................. -12,062 38,851 24,247 88,386 139,299 127,237

 Balance ........................................................................................................................... -12,062 38,851 24,247 88,386 139,299 127,237

 Special Drawing Rights: 

 Total Holdings ................................................................................................................... -523 -77 -1,018 54,966 55,411 54,889

 SDR Certificates Issued to Federal Reserve Banks .......................................................... ...... ...... ...... -5,200 -5,200 -5,200

 Balance ........................................................................................................................... -523 -77 -1,018 49,766 50,211 49,689

 Reserve Position on the U.S. Quota in the IMF: 

 U.S. Subscription to International Monetary Fund: 

 Direct Quota Payments ................................................................................................... ...... ...... ...... 54,424 54,424 54,424

 Maintenance of Value Adjustments ................................................................................. -614 -117 -1,219 10,298 10,796 10,181

 Letter of Credit Issued to IMF ........................................................................................... -547 -4,665 -1,107 -43,827 -47,945 -48,492

 Dollar Deposits with the IMF ............................................................................................. -5 84 3 -152 -63 -67

 Receivable/payable (-) for Interim Maintenance 

 of Value Adjustments ....................................................................................................... 466 106 -358 -874 -1,234 -768

 Balance ........................................................................................................................... -700 -4,592 -2,680 19,870 15,978 15,278

 Loans to International Monetary Fund ................................................................................ ...... 957 2,161 13,763 14,720 14,720

 Other Cash and Monetary Assets ....................................................................................... -117 -498 -418 26,110 25,729 25,612

 Total Cash and Monetary Assets ...................................................................................... -13,402 34,641 22,292 197,895 245,938 232,536

 Non-Federal Securities of the National Railroad 

 Retirement Investment Trust ................................................................................................ 190 2,210 812 23,347 25,366 25,557

 Net Activity, Guaranteed Loan Financing (See Schedule E) ................................................. 1,419 11,246 20,192 -10,369 -541 878

 Net Activity, Direct Loan Financing (See Schedule E) .......................................................... 826 51,033 68,931 946,711 996,918 997,744

 Miscellaneous Asset Accounts ............................................................................................. -22 955 1,365 -409 568 546

 Total Asset Accounts ...................................................................................................... -10,989 100,085 113,591 1,157,175 1,268,249 1,257,260

Excess of Liabilities (+) or Assets (-) .................................................................................. 94,593 461,458 607,420 11,070,416 11,437,281 11,531,874

Transactions Not Applied to Current Year's Surplus 

 or Deficit (See Schedule A for Details) ................................................................................... ...... -1,008 ...... ...... -1,008 -1,008

Total Budget and Off-Budget Federal Entities 

 (Financing of Deficit (+) or Disposition of Surplus (-)) ...................................................... 94,593 460,450 607,420 11,070,416 11,436,273 11,530,866

Note: Major 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, various electronic systems and information on the Public Debt. 

Deposits are reflected as received and withdrawals are reflected as processed.

... 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, July 2014 and Other Periods

[$ millions] 

Classification This Month Fiscal Year to Date 

This Year Prior Year 

 

Excess of Liabilities Beginning of Period: 

 Based on Composition of Unified Budget in 

 Preceding Period ................................................................................................................. 11,437,281 11,070,433 10,390,656 

 Adjustments During Current Fiscal Year for 

 Changes in Composition of Unified Budget: 

 Revisions by Federal Agencies to the Prior Budget Results ............................................. ...... -17 -151 

Excess of Liabilities Beginning of Period (Current Basis) ........................................................ 11,437,281 11,070,416 10,390,505 

Budget Surplus (-) or Deficit: 

 Based on Composition of Unified Budget in Prior Fiscal Year ........................................... 94,593 460,450 607,420 

Total Surplus (-) or Deficit (Table 2) ........................................................................................ 94,593 460,450 607,420 

 Total-On-Budget (Table 2) .................................................................................................... 87,997 512,473 668,219 

 Total-Off-Budget (Table 2) .................................................................................................... 6,597 -52,023 -60,798 

Transactions Not Applied to Current Year's Surplus or Deficit: 

 Reclassification of Aged Unreconciled Accounts .................................................................. ...... 1,008 ...... 

 Total-Transactions Not Applied to Current Year's Surplus or Deficit ................................... ...... 1,008 ...... 

Excess of Liabilities Close of Period .................................................................................. 11,531,874 11,531,874 10,997,926 

... 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, July 2014 and 

 Other Periods 

[$ millions] 

Classification 

Net Transactions 

(-) denotes net reduction of 

liability accounts 

Account Balances 

Current Fiscal Year 

This Month Fiscal Year to Date Beginning of Close of 

This Year Prior Year This Year This Month 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 ........................................................................................ ...... ...... ...... 19 19 19 

 Obligations Not Guaranteed by the United States, 

 Issued By: 

 Legislative Branch: 

 Architect of the Capitol ...................................................................................................... 1 -9 (**) 121 112 113 

 Independent Agencies: 

 Federal Communications Commission.............................................................................. ...... ...... ...... (**) (**) (**) 

 National Archives and Records Administration ................................................................. ...... -9 -8 134 125 125 

 Tennessee Valley Authority .............................................................................................. 58 -979 740 24,821 23,785 23,842 

 Total Agency Securities ............................................................................................... 58 -996 732 25,095 24,040 24,099 

... 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, 

 July 2014 and Other Periods —Continued 

[$ millions] 

Classification 

Transactions Account Balances 

Current Fiscal Year 

This Month Fiscal Year to Date Beginning of Close of 

This Year Prior Year This Year This Month This Month 

 

Borrowing from the Treasury: 

 Department of Agriculture: 

 Farm Service Agency: 

 Commodity Credit Corporation.......................................................................................... 978 3,839 2,009 3,729 6,590 7,568

 Agricultural Credit Insurance Fund .................................................................................... -174 470 180 7,433 8,077 7,903

 Farm Storage Facility Loans ............................................................................................. ...... 172 173 970 1,142 1,142

 Emergency Boll Weevil Loan Fund ................................................................................... ...... (**) ...... 3 3 3

 Rural Housing Service: 

 Rural Housing Insurance .................................................................................................. ...... -566 430 16,566 16,000 16,000

 Rural Community Facility Loans Fund .............................................................................. ...... -27 441 5,291 5,263 5,263

 Multifamily Housing Revitalization Loan Account .............................................................. ...... -44 37 255 211 211

 Rural Business - Cooperative Service: 

 Rural Business and Industry Loans .................................................................................. ...... -18 -10 67 49 49

 Rural Development Loan Fund ......................................................................................... ...... -11 6 320 309 309

 Rural Economic Development Loan Fund ......................................................................... ...... 4 16 140 145 145

 Renewable Energy Guaranteed Loan Account ................................................................. ...... ...... -1 (**) (**) (**)

 Rural Microenterprise Investment Loans ........................................................................... ...... 3 3 18 21 21

 Biorefinery Assistance Loan Account ................................................................................ ...... ...... ...... 8 8 8

 Rural Utilities Service: 

 Rural Water and Waste Disposal Fund ............................................................................. ...... -497 573 12,193 11,696 11,696

 Rural Electrification and Telecommunications Fund ......................................................... ...... -655 -181 12,232 11,578 11,578

 Rural Telephone Bank ...................................................................................................... ...... -62 -14 354 292 292

 Distance Learning and Telemedicine Program ................................................................. ...... -41 200 1,290 1,249 1,249

 Foreign Agricultural Service ................................................................................................ ...... ...... ...... 908 908 908

 Department of Commerce: 

 Departmental Management: 

 Emergency Steel Guaranteed Loan Fund ......................................................................... ...... 1,961 17 39 2,000 2,000

 National Oceanic and Atmospheric Administration: 

 Fisheries Finance ............................................................................................................. 17 48 22 525 555 572

 State and Local Implementation Fund .............................................................................. 10 10 7 12 12 22

 Department of Defense - Military Programs: 

 Arms Initiative Loans .......................................................................................................... ...... ...... ...... (**) (**) (**)

 Family Housing Improvement Loans ................................................................................... ...... 87 184 1,173 1,260 1,260

 Department of Education: 

 College Housing and Academic Facilities Loans................................................................. ...... (**) (**) 37 37 37

 Federal Direct Student Loans ............................................................................................. -13,978 132,939 159,043 736,960 883,877 869,900

 Teach Grant Loans ............................................................................................................. 22 89 117 485 552 574

 Temporary Student Loan Purchase Authority ..................................................................... -410 405 -899 70,559 71,374 70,964

 Federal Family Education Loans......................................................................................... ...... ...... ...... 43,254 43,254 43,254

 Department of Energy: 

 Bonneville Power Administration Fund ............................................................................... 27 429 494 3,885 4,287 4,314

 Western Area Power Administration - Recovery Act ........................................................... ...... 34 -133 58 92 92

 Title 17 Innovative Technology Loans ................................................................................. ...... 73 ...... ...... 73 73

 Advanced Technology Vehicles Manufacturing Loans ........................................................ ...... 32 ...... 24 56 56

 Department of Health and Human Services: 

 Consumer Operated and Oriented Plan Program Contingency Fund ................................. ...... 47 ...... 4 51 51

 Consumer Operated and Oriented Plan .............................................................................. ...... 249 516 535 784 784

 Department of Homeland Security: 

 National Flood Insurance Fund ........................................................................................... ...... ...... 6,250 24,000 24,000 24,000

 Disaster Assistance Loan Fund .......................................................................................... ...... 21 2 76 97 97

 Department of Housing and Urban Development: 

 Public and Indian Housing Programs: 

 Low-Rent Public Housing - Loans and Other Expenses ................................................... 1 1 95 115 115 116

 Native Hawaiian Housing Loans ....................................................................................... ...... ...... ...... 6 6 6

 Housing Programs: 

 Emergency Homeowners' Relief Fund .............................................................................. ...... (**) -2 3 3 3

 Federal Housing Administration ........................................................................................ ...... ...... ...... 25,940 25,940 25,940

 Green Retrofit Program for Multifamily Housing-Recovery Act ......................................... ...... ...... ...... 15 15 15
23

Table 6. Schedule C (Memorandum)-Federal Agency Borrowing Financed Through the Issue of Treasury Securities, 

 July 2014 and Other Periods —Continued 

[$ millions] 

Classification 

Transactions Account Balances 

Current Fiscal Year 

This Month Fiscal Year to Date Beginning of Close of 

This Year Prior Year This Year This Month This Month 

 

Borrowing from the Treasury:—Continued 

 Department of the Interior: 

 Helium Fund ....................................................................................................................... ...... -44 ...... 44 ...... ......

 Bureau of Reclamation Loan Fund ..................................................................................... ...... (**) (**) 35 35 35

 Bureau of Indian Affairs ...................................................................................................... -5 -5 4 9 9 4

 Assistance to American Samoa Loan Fund ........................................................................ ...... 1 ...... 9 10 10

 Department of Labor: 

 Black Lung Disability Trust Fund......................................................................................... ...... ...... ...... 5,036 5,036 5,036

 Department of State: 

 Repatriation Loans .............................................................................................................. ...... 1 (**) 3 4 4

 Department of Transportation: 

 Federal Aviation Administration: 

 Federal Highway Administration: 

 Transportation Infrastructure Finance and Innovation Fund .............................................. 80 1,177 1,016 6,105 7,203 7,282

 Federal Railroad Administration: 

 Railroad Rehabilitation and Improvement Loan Fund ....................................................... 6 54 98 816 864 870

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

 Maritime Administration: 

 Ocean Freight Differential ................................................................................................. ...... ...... -24 ...... ...... ......

 Maritime Guaranteed Loan (Title XI) Fund ........................................................................ ...... -37 ...... 37 ...... ......

 Department of Treasury: 

 Departmental Offices: 

 Community Development Financial Institutions Fund ....................................................... 2 17 7 38 54 55

 Temporary Credit and Liquidity Program .......................................................................... ...... -334 -936 8,865 8,531 8,531

 Troubled Assets Insurance Financing Fund ...................................................................... ...... ...... -760 ...... ...... ......

 Troubled Asset Relief Program ......................................................................................... ...... -2,704 -31,709 11,949 9,244 9,244

 Small Business Lending Financing Fund .......................................................................... ...... ...... ...... 3,712 3,712 3,712

 Federal Financing Bank Revolving Fund ............................................................................ -1,071 -6,306 5,545 63,061 57,826 56,755

 Department of Veterans Affairs: 

 Veterans Housing Benefit Program Fund ............................................................................ ...... 252 169 681 933 933

 Native American Veteran Housing Fund ............................................................................. ...... 4 9 68 72 72

 Vocational Rehabilitation Loan Fund .................................................................................. ...... 1 3 2 4 4

 Corps of Engineers: 

 Washington Aqueduct ......................................................................................................... ...... (**) (**) 2 2 2

 Environmental Protection Agency: 

 Abatement, Control, and Compliance Loan Program .......................................................... ...... ...... (**) (**) (**) (**)

 General Services Administration: 

 International Assistance Program: 

 International Security Assistance: 

 Military Debt Reduction ..................................................................................................... ...... ...... ...... 36 36 36

 Agency for International Development: 

 International Debt Reduction ............................................................................................ ...... ...... ...... 478 478 478

 Development Credit Authority Loan Fund ......................................................................... ...... (**) 2 3 3 3

 Overseas Private Investment Corporation .......................................................................... 49 338 474 2,293 2,581 2,630

 International Monetary Programs ........................................................................................ ...... 1 1,825 7,846 7,847 7,847

 Small Business Administration: 

 Business Loan Fund ........................................................................................................... ...... 428 -490 1,432 1,861 1,861

 Disaster Loan Fund ............................................................................................................ ...... 340 1,111 6,656 6,996 6,996

 Independent Agencies: 

 Export-Import Bank of the United States ............................................................................. 110 3,341 6,819 18,102 21,333 21,443

 Federal Communications Commission: 

 Spectrum Auction Loan Fund ........................................................................................... ...... (**) (**) (**) ...... ......

 National Credit Union Administration .................................................................................. ...... -2,125 1,525 4,725 2,600 2,600

 Presidio Trust Fund ............................................................................................................ ...... ...... ...... 50 50 50

 Railroad Retirement Board: 

 Social Security Equivalent Benefit Account ....................................................................... 346 -688 -450 3,587 2,554 2,899

 Smithsonian Institution: 

 John F. Kennedy Center Parking Facilities ....................................................................... ...... ...... ...... 20 20 20

 Total Agency Borrowing from the Treasury 

 Financed Through Treasury Securities Issued ............................................................ -13,991 132,705 153,812 1,115,182 1,261,877 1,247,887
24

Table 6. Schedule C (Memorandum)-Federal Agency Borrowing Financed Through the Issue of Treasury Securities, 

 July 2014 and Other Periods —Continued 

[$ millions] 

Classification 

Transactions Account Balances 

Current Fiscal Year 

This Month Fiscal Year to Date Beginning of Close of 

This Year Prior Year This Year This Month This Month 

 

Borrowing from the Federal Financing Bank: 

 Department of Agriculture: 

 Rural Utilities Service: 

 Rural Electrification and Telecommunications Fund ......................................................... 183 1,944 2,789 40,638 42,399 42,582

 Department of Education: 

 Historically Black College and University Capital 

 Financing Fund .................................................................................................................. 12 99 174 1,129 1,215 1,227

 Department of Energy: 

 Title 17 Innovative Technology Loans ................................................................................. 11 1,341 2,595 7,894 9,223 9,235

 Advanced Technology Vehicles Manufacturing .................................................................. ...... -639 -773 5,962 5,323 5,323

 Department of Health and Human Services: 

 Health Maintenance Organization Loan And 

 Loan Guarantee Fund ........................................................................................................ ...... ...... ...... (**) (**) (**)

 Department of Transportation: 

 Railroad Rehabilitation and Improvement Loan Fund ......................................................... ...... (**) (**) 1 (**) (**)

 Department of Treasury 

 Community Development Financial Institutions Fund-Bond Guarantee ............................... 7 7 ...... ...... ...... 7

 Department of Veterans Affairs: 

 Guaranteed Transitional Housing for Homeless Veterans .................................................. (**) (**) (**) 5 5 5

 General Services Administration: 

 Federal Buildings Fund ....................................................................................................... -1,669 -1,733 -80 1,733 1,669 ......

 International Assistance Program: 

 Foreign Military Financing Program .................................................................................... -6 -53 -64 80 33 27

 Small Business Administration: 

 Business Loan Fund ........................................................................................................... ...... ...... (**) ...... ...... ......

 Independent Agencies: 

 Postal Service ..................................................................................................................... ...... ...... ...... 15,000 15,000 15,000

 Total Borrowing from the Federal Financing Bank ....................................................... -1,462 964 4,641 72,441 74,867 73,405

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 

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.

... No Transactions

(**) Less than $500,000

Note: Details may not add to totals due to rounding. 
25

This Page Left Blank Intentionally 
26

Table 6. Schedule D-Investments of Federal Government Accounts in Federal Securities, July 2014 and 

 Other Periods —Continued 

[$ millions] 

Classification 

Net Purchases or Sales (-) Securities Held as Investments 

Current Fiscal Year 

This Month Fiscal Year to Date Beginning of Close of 

This Year Prior Year This Year This Month This Month 

 

Federal Funds: 

 Department of Agriculture ..................................................................................................... ...... 32 4 138 170 170

 Department of Commerce ..................................................................................................... 2 2 2 ...... ...... 2

 Department of Defense-Military Programs: 

 Defense Cooperation Account ............................................................................................ ...... (**) (**) 8 8 8

 Department of Energy ........................................................................................................... 36 686 752 54,770 55,419 55,456

 Department of Health and Human Services .......................................................................... (**) 3 3 2,098 2,101 2,101

 Department of Housing and Urban Development: 

 Housing Programs: 

 Federal Housing Administration Fund ............................................................................... 538 4,546 13,027 3 4,012 4,550

 Government National Mortgage Association: 

 Guarantees of Mortgage-Backed Securities ..................................................................... (**) -336 -146 1,812 1,475 1,476

 Department of the Interior ..................................................................................................... -239 -343 655 7,513 7,409 7,170

 Department of Labor ............................................................................................................. -78 -3 936 17,768 17,843 17,765

 Department of Transportation ............................................................................................... ...... 199 181 1,980 2,178 2,178

 Department of the Treasury .................................................................................................. -8 -764 1,073 26,049 25,293 25,284

 Department of Veterans Affairs: 

 Veterans Reopened Insurance Fund .................................................................................. -3 -20 -21 226 208 205

 Servicemen's Group Life Insurance Fund ........................................................................... ...... (**) (**) 1 1 1

 Other Defense Civil Programs: 

 Uniformed Services Retiree Health Care Fund ................................................................... 175 12,043 12,714 188,664 200,532 200,707

 Office of Personnel Management: 

 Postal Service Contributions ............................................................................................... ...... 6,144 -3,023 42,324 48,468 48,468

 Independent Agencies: 

 Federal Deposit Insurance Corporation: 

 Deposit Insurance Fund .................................................................................................... -204 9,456 -4,758 36,864 46,525 46,321

 FSLIC Resolution Fund ..................................................................................................... (**) 2 1 825 827 827

 Federal Housing Finance Agency ....................................................................................... -15 29 29 72 116 101

 National Credit Union Administration .................................................................................. 4 308 -1,639 11,200 11,504 11,508

 Postal Service ..................................................................................................................... 561 3,130 1,255 2,860 5,429 5,990

 Tennessee Valley Authority ................................................................................................ (**) (**) (**) 25 25 25

 Other .................................................................................................................................. 100 831 321 15,806 16,537 16,637

 Other .................................................................................................................................... 1,473 2,563 811 10,908 11,998 13,471

 Total Treasury Securities .................................................................................................. 2,342 38,505 22,176 421,914 458,077 460,419

 Total Federal Funds ...................................................................................................... 2,342 38,505 22,176 421,914 458,077 460,419

Trust Funds: 

 Legislative Branch: 

 Library of Congress ............................................................................................................ (**) 5 -17 26 31 31

 United States Tax Court...................................................................................................... ...... (**) (**) 11 11 11

 Other .................................................................................................................................. 2 1 1 31 30 32

 Judicial Branch: 

 Judicial Retirement Funds .................................................................................................. -7 72 73 1,024 1,103 1,096

 Department of Agriculture ..................................................................................................... ...... 6 ...... ...... 6 6

 Department of Defense-Military Programs: 

 Voluntary Separation Incentive Fund .................................................................................. -8 -13 -13 269 264 256

 Other .................................................................................................................................. 17 -21 71 903 865 882

 Department of Health and Human Services: 

 Federal Hospital Insurance Trust Fund ............................................................................... -7,458 -785 -18,280 206,010 212,682 205,224

 Federal Supplementary Medical Insurance Trust 

 Fund .................................................................................................................................. -4,033 5,918 -1,042 67,385 77,336 73,303

 Other .................................................................................................................................. -14 58 2 3,272 3,345 3,331
27

Table 6. Schedule D-Investments of Federal Government Accounts in Federal Securities, July 2014 and 

 Other Periods —Continued 

[$ millions] 

Classification 

Net Purchases or Sales (-) Securities Held as Investments 

Current Fiscal Year 

This Month Fiscal Year to Date Beginning of Close of 

This Year Prior Year This Year This Month This Month 

 

Trust Funds:—Continued 

 Department of Homeland Security ........................................................................................ 63 398 508 5,080 5,415 5,478

 Department of the Interior ..................................................................................................... -2 -1 -29 11 13 11

 Department of Labor: 

 Unemployment Trust Fund ................................................................................................. -1,815 4,771 5,973 29,478 36,063 34,249

 Other .................................................................................................................................. -13 -39 -42 65 39 26

 Department of State: 

 Foreign Service Retirement and Disability Fund ................................................................. -49 350 390 17,364 17,763 17,713

 Other .................................................................................................................................. (**) (**) 9 44 43 43

 Department of Transportation: 

 Airport and Airway Trust Fund ............................................................................................ 157 397 1,026 11,808 12,048 12,205

 Highway Trust Fund ............................................................................................................ -2,183 2,756 -1,952 1,957 6,896 4,713

 Department of Treasury ........................................................................................................ -79 39 -50 1,685 1,803 1,724

 Department of Veterans Affairs: 

 General Post Fund, National Homes .................................................................................. ...... -21 33 86 65 65

 National Service Life Insurance .......................................................................................... -77 -496 -495 6,256 5,837 5,760

 United States Government Life Insurance Fund ................................................................. (**) -2 -3 10 8 8

 Veterans Special Life Insurance Fund ................................................................................ -12 -24 -11 1,914 1,903 1,890

 Corps of Engineers ............................................................................................................... -61 510 1,360 7,866 8,437 8,376

 Other Defense Civil Programs: 

 Military Retirement Fund ..................................................................................................... 745 65,669 48,552 421,327 486,251 486,995

 Other .................................................................................................................................. -4 -203 -199 1,844 1,646 1,641

 Environmental Protection Agency ......................................................................................... -66 465 236 4,510 5,041 4,975

 National Aeronautics and Space Administration ................................................................... ...... (**) (**) 15 15 15

 Office of Personnel Management: 

 Civil Service Retirement and Disability Fund: 

 Treasury Securities ........................................................................................................... -4,683 110,632 -94,176 719,456 834,772 830,088

 Employees Life Insurance Fund.......................................................................................... -17 681 533 41,951 42,649 42,632

 Employees and Retired Employees Health Benefits Fund .................................................. -325 -123 1,484 23,429 23,631 23,306

 Social Security Administration: 

 Federal Old-Age and Survivors Insurance Trust 

 Fund .................................................................................................................................. -3,840 72,586 82,267 2,655,599 2,732,025 2,728,185

 Federal Disability Insurance Trust Fund.............................................................................. -3,505 -24,118 -24,645 100,791 80,178 76,674

 Independent Agencies: 

 Harry S Truman Memorial Scholarship Trust Fund ............................................................. 10 (**) (**) 54 44 54

 Japan-United States Friendship Commission ..................................................................... ...... ...... ...... 38 38 38

 Railroad Retirement Board: 

 Treasury Securities ........................................................................................................... 202 495 230 2,367 2,660 2,862

 Agency Securities ............................................................................................................. -2 -2 1 5 5 3

 Other .................................................................................................................................. -38 159 334 1,355 1,552 1,514

 Total Treasury Securities .................................................................................................. -27,094 240,121 2,131 4,335,291 4,602,507 4,575,413

 Total Agency Securities .................................................................................................... -2 -2 1 5 5 3

 Total Trust Funds ......................................................................................................... -27,096 240,119 2,131 4,335,297 4,602,512 4,575,416

Grand Total ........................................................................................................................... -24,754 278,624 24,307 4,757,211 5,060,590 5,035,835

... 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. 
28

Table 6. Schedule E-Net Activity, Guaranteed and Direct Loan Financing, July 2014 and Other Periods —Continued

[$ millions] 

Classification 

Net Transactions 

(-) denotes net reduction of 

assets accounts 

Account Balances 

Current Fiscal Year 

This Month Fiscal Year to Date Beginning of Close of 

This Year Prior Year This Year This Month This Month 

 

Guaranteed Loan Financing Activity: 

 Department of Agriculture: 

 Farm Service Agency: 

 Commodity Credit Corporation Export Fund ..................................................................... -3 -28 -72 332 307 303

 Agricultural Credit Insurance Fund .................................................................................... -2 -8 22 -168 -174 -176

 Natural Resource Conservation Demonstration Program: 

 Agricultural Resource Conservation Demonstration Program ........................................... ...... ...... ...... (**) (**) (**)

 Rural Housing Service: 

 Rural Community Facility Loans ....................................................................................... -1 -2 -2 -57 -59 -59

 Rural Housing Insurance Fund ......................................................................................... 17 31 155 -3,047 -3,033 -3,016

 Rural Business-Cooperative Service: 

 Rural Business and Industry Loans .................................................................................. 2 -31 68 -492 -526 -523

 Renewable Energy Guaranteed Loan Account ................................................................. (**) -7 -6 -40 -46 -46

 Biorefinery Assistance Loan Account ................................................................................ ...... (**) -1 -44 -44 -44

 Rural Utilities Service: 

 Rural Water and Waste Disposal Fund ............................................................................. ...... (**) (**) -25 -25 -25

 Department of Commerce: 

 General Administration: 

 Emergency Oil, Gas, and Steel Account ........................................................................... ...... ...... ...... 5 5 5

 National Oceanic and Atmospheric Administration: 

 Fishing Vessel Obligations ................................................................................................ ...... (**) (**) (**) ...... ......

 Department of Defense-Military Programs ............................................................................ ...... ...... (**) -47 -47 -47

 Department of Education: 

 Office of Student Financial Assistance: 

 Federal Family Education Loans ....................................................................................... -245 1,837 5,836 34,848 36,930 36,685

 Department of Energy: 

 Title 17 Innovative Technology Loans ............................................................................... -1 -40 3 -169 -208 -210

 Department of Health and Human Services: 

 Health Resources and Services Administration: 

 Health Center Loans ......................................................................................................... ...... (**) (**) -3 -2 -2

 Health Education Assistance Loans .................................................................................. ...... 42 2 -112 -70 -70

 Department of Housing and Urban Development: 

 Public and Indian Housing Programs: 

 Indian Housing Loans ....................................................................................................... -100 -102 7 -48 -49 -150

 Native Hawaiian Housing Loans ....................................................................................... (**) 1 1 (**) 1 1

 Community Planning and Development: 

 Community Development Loans ....................................................................................... ...... 4 -7 -107 -104 -104

 Housing Programs: 

 FHA-Mutual Mortgage Insurance Loans ........................................................................... 2,062 9,983 20,943 -26,306 -18,386 -16,324

 FHA-General and Special Risk Fund ................................................................................ 195 3,546 -3,290 -8,219 -4,867 -4,673

 Home Ownership Preservation Entity Fund ...................................................................... (**) 1 (**) -20 -19 -18

 Government National Mortgage Association: 

 Guarantees of Mortgaged-Backed Securities ................................................................... -158 -1,807 -1,936 4,956 3,307 3,149
29

Table 6. Schedule E-Net Activity, Guaranteed and Direct Loan Financing, July 2014 and Other Periods —Continued

[$ millions] 

Classification 

Net Transactions 

(-) denotes net reduction of 

assets accounts 

Account Balances 

Current Fiscal Year 

This Month Fiscal Year to Date Beginning of Close of 

This Year Prior Year This Year This Month This Month 

 

Guaranteed Loan Financing Authority:—Continued 

 Department of the Interior: 

 Bureau of Indian Affairs ...................................................................................................... 2 (**) (**) -56 -58 -56

 Department of Transportation: 

 Office of the Secretary: 

 Minority Business Resource Center Fund ......................................................................... ...... (**) (**) -1 (**) (**)

 Federal Highway Administration: 

 Transportation Infrastructure Finance and Innovation Fund .............................................. ...... ...... ...... (**) (**) (**)

 Maritime Administration: 

 Maritime Guaranteed Loan (Title XI) Fund ........................................................................ (**) -10 (**) -194 -204 -204

 Department of the Treasury: 

 Departmental Offices: 

 Air Transportation Stabilization Fund ................................................................................ ...... ...... ...... (**) (**) (**)

 Troubled Assets Insurance Financing Fund ...................................................................... ...... ...... -766 (**) (**) (**)

 Troubled Asset Relief Program ......................................................................................... ...... 2 -4 -15 -13 -13

 Community Development Finanical Institutions Bond Loan .............................................. 7 7 ...... ...... ...... 7

 Department of Veterans Affairs: 

 Veterans Benefits Administration: 

 Veterans Housing Benefit Program Fund .......................................................................... -169 -2,195 -1,071 -5,356 -7,382 -7,551

 International Assistance Program: 

 Agency for International Development: 

 Ukraine Export Credit Insurance Fund .............................................................................. ...... -194 ...... ...... -194 -194

 Loan Guarantees to Israel ................................................................................................ ...... ...... ...... -1,379 -1,379 -1,379

 Urban and Environmental Credit Guaranteed Loans ........................................................ (**) 3 2 -56 -53 -53

 Microenterprise and Small Enterprise Development ......................................................... ...... (**) ...... (**) (**) (**)

 Development Credit Authority Loan Fund ......................................................................... (**) -8 -6 -54 -62 -62

 Loan Guarantees to Egypt ................................................................................................ ...... ...... ...... -458 -458 -458

 Tunisia Loan Fund ............................................................................................................ -66 -188 ...... -12 -134 -200

 Overseas Private Investment Corporation .......................................................................... 14 -16 -7 125 95 109

 Small Business Administration: 

 Business Loan Fund ........................................................................................................... -108 137 608 -2,156 -1,911 -2,019

 Independent Agencies: 

 Export-Import Bank of the United States ............................................................................. -27 289 -286 -1,995 -1,679 -1,706

 Net Activity, Guaranteed Loan Financing ..................................................................... 1,419 11,246 20,192 -10,369 -541 878
30

Table 6. Schedule E-Net Activity, Guaranteed and Direct Loan Financing, July 2014 and Other Periods —Continued

[$ millions] 

Classification 

Net Transactions 

(-) denotes net reduction of 

assets accounts 

Account Balances 

Current Fiscal Year 

This Month Fiscal Year to Date Beginning of Close of 

This Year Prior Year This Year This Month This Month 

 

Direct Loan Financing Activity: 

 Department of Agriculture: 

 Farm Service Agency: 

 Agricultural Credit Insurance Fund .................................................................................... 109 173 -202 6,949 7,013 7,122

 Farm Storage Facility Loans ............................................................................................. -5 31 6 742 777 772

 Apple Loans Fund ............................................................................................................. ...... (**) (**) (**) (**) (**)

 Emergency Boll Weevil Loan Fund ................................................................................... ...... (**) ...... 3 3 3

 Rural Housing Service: 

 Rural Community Facility Loans Fund .............................................................................. 32 147 229 4,577 4,692 4,724

 Rural Housing Insurance Fund ......................................................................................... -33 -452 -474 15,356 14,937 14,904

 Multifamily Housing Revitalization Loan Account .............................................................. 1 5 36 197 202 203

 Rural Business-Cooperative Service: 

 Rural Business and Industry Loan Fund ........................................................................... (**) -1 -4 45 44 44

 Rural Development Loan Fund ......................................................................................... -2 -16 -15 298 284 283

 Rural Economic Development Loan Fund ......................................................................... 6 23 5 111 128 133

 Rural Microenterprise Investment Loans ........................................................................... (**) 2 3 17 19 20

 Rural Utilities Service: 

 Rural Water and Waste Disposal Loans ........................................................................... -49 -151 -323 10,199 10,097 10,048

 Rural Electrification and Telecommunications Fund ......................................................... 124 1,643 2,546 48,457 49,976 50,100

 Rural Telephone Bank ...................................................................................................... -3 -43 -57 293 253 250

 Distance Learning and Telemedicine Program ................................................................. -9 13 112 1,145 1,166 1,157

 Rural Development Insurance Fund ................................................................................. ...... ...... ...... 1,065 1,065 1,065

 Foreign Agricultural Service: 

 P.L. 480 Direct Loan Fund ................................................................................................ -5 -156 -76 783 632 627

 International Debt Reduction ............................................................................................ (**) -7 -9 5 -1 -2

 Department of Commerce: 

 National Oceanic and Atmospheric Administration: 

 Fisheries Finance ............................................................................................................. -2 -26 -28 525 500 499

 Department of Defense-Military Programs ............................................................................ -5 39 144 1,173 1,217 1,212

 Department of Education: 

 Office of Postsecondary Education: 

 College Housing and Academic Facilities Loans ............................................................... ...... -1 -3 5 4 4

 Historically Black College and University Capital 

 Financing Fund ................................................................................................................ 5 93 174 939 1,028 1,033

 Office of Student Financial Assistance: 

 Federal Direct Student Loans ........................................................................................... 2,540 63,960 92,627 674,580 736,000 738,540

 Teach Grant Loans ........................................................................................................... 1 54 81 453 506 507

 Temporary Student Loan Purchase Authority ................................................................... -874 -7,434 -9,680 107,415 100,855 99,980

 Department of Energy: 

 Advanced Technology Vehicles Manufacturing Loans ........................................................ ...... -472 48 5,651 5,179 5,179

 Title 17 Innovative Technology Loans ................................................................................. 14 1,407 2,337 6,726 8,118 8,132

 Department of Health and Human Services: 

 Consumer Operated and Oriented Plan .............................................................................. ...... 244 315 417 661 661

 Consumer Operated and Oriented Plan Prog. Contingency Fund ...................................... ...... 21 ...... 1 23 23

 Department of Homeland Security: 

 Disaster Assistance Loan Fund .......................................................................................... 1 13 -6 39 52 52

 Department of Housing and Urban Development: 

 Housing Programs: 

 Emergency Homeowners' Relief Fund .............................................................................. (**) -1 (**) 2 1 1

 FHA-Mutual Mortgage Insurance Loans ........................................................................... ...... (**) (**) -5 -5 -5

 FHA-General and Special Risk Fund ................................................................................ ...... ...... ...... (**) (**) (**)

 Green Retrofit Program for Multifamily Housing Fund ....................................................... (**) -5 -6 6 1 1
31

Table 6. Schedule E-Net Activity, Guaranteed and Direct Loan Financing, July 2014 and Other Periods —Continued

[$ millions] 

Classification 

Net Transactions 

(-) denotes net reduction of 

assets accounts 

Account Balances 

Current Fiscal Year 

This Month Fiscal Year to Date Beginning of Close of 

This Year Prior Year This Year This Month This Month 

 

Direct Loan Financing Activity:—Continued 

 Department of the Interior: 

 Bureau of Reclamation ....................................................................................................... ...... -3 -3 36 33 33

 Bureau of Indian Affairs ...................................................................................................... (**) -1 -1 4 3 3

 Assistance to American Samoa Loan Fund ........................................................................ ...... -1 -1 9 8 8

 Department of State: 

 Administration of Foreign Affairs: 

 Repatriation Loans ............................................................................................................ (**) -1 (**) 1 (**) (**)

 Department of Transportation: 

 Federal Highway Administration: 

 Transportation Infrastructure Finance and Innovation Fund .............................................. 68 940 737 5,677 6,549 6,617

 Tiger Tifia Loan Fund ........................................................................................................ 6 27 ...... 401 423 428

 Federal Railroad Administration: 

 Railroad Rehabilitation and Improvement Loan Fund ....................................................... 6 4 64 810 808 815

 Department of the Treasury: 

 Departmental Offices: 

 Community Development Financial Institutions Fund ....................................................... 1 15 1 38 52 53

 GSE Mortgage-Backed Securities Purchase Program ...................................................... ...... ...... 705 4,613 4,613 4,613

 Temporary Credit and Liquidity Program .......................................................................... -75 -763 -5,060 8,458 7,771 7,696

 Troubled Asset Relief Program ......................................................................................... -1,066 -8,904 -20,059 9,735 1,898 831

 Small Business Lending Program ..................................................................................... -40 -419 -408 3,639 3,260 3,220

 Bureau of the Fiscal Service: 

 Financial Management Service ......................................................................................... ...... ...... ...... (**) (**) (**)

 Department of Veterans Affairs: 

 Veterans Benefits Administration: 

 Veterans Housing Benefit Program Fund .......................................................................... -8 -52 -102 570 527 518

 Native American Veteran Housing Fund ........................................................................... (**) -1 2 62 62 61

 Transitional Housing Loans .............................................................................................. (**) (**) (**) (**) (**) (**)

 Vocational Rehabilitation Loan Fund ................................................................................ (**) (**) (**) 1 1 1

 Environmental Protection Agency: 

 Abatement, Control, and Compliance Loan Program .......................................................... ...... (**) (**) (**) (**) (**)

 International Assistance Program: 

 International Security Assistance: 

 Foreign Military Loan Program .......................................................................................... ...... ...... ...... -27 -27 -27

 Military Debt Reduction ..................................................................................................... ...... ...... ...... 36 36 36

 Agency for International Development: 

 International Debt Reduction ............................................................................................ -1 -25 -25 116 93 91

 Overseas Private Investment Corporation .......................................................................... 6 -42 -119 1,359 1,311 1,318

 International Monetary Programs ........................................................................................ ...... -11 -8 -60 -70 -70

 Small Business Administration: 

 Business Loan Fund ........................................................................................................... (**) 18 8 124 142 142

 Disaster Loan Fund ............................................................................................................ -59 -413 -194 5,858 5,505 5,446

 Independent Agencies: 

 Export-Import Bank of the United States ............................................................................. 144 1,558 5,617 17,086 18,501 18,645

 Federal Communications Commission: 

 Spectrum Auction Loan Fund ........................................................................................... (**) 3 -2 -6 -3 -3

 Net Activity, Direct Loan Financing ................................................................................. 826 51,033 68,931 946,711 996,918 997,744

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 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.

... No Transactions

(**) Less than $500,000

Note: Details may not add to totals due to rounding. 
32

Table 7. Receipts and Outlays of the U.S. Government by Month, Fiscal Year 2014 —Continued

[$ 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 ........................................................ 99,106 82,711 124,608 169,388 37,956 71,145 238,164 79,945 142,735 97,717 1,143,476 1,090,250

Corporation Income Taxes ..................................................... 6,475 498 62,287 8,147 8,015 32,133 39,253 8,031 70,178 8,280 243,298 212,764

Social Insurance and Retirement Receipts: 

 Employment and General Retirement .................................. 67,580 72,817 75,820 90,888 73,864 89,569 102,538 75,668 88,551 72,171 809,466 736,986

 Unemployment Insurance .................................................... 3,340 4,590 472 5,497 3,694 473 9,574 15,591 1,382 4,398 49,011 50,555

 Other Retirement ................................................................. 293 273 273 266 319 308 252 311 277 262 2,834 2,944

Excise Taxes ......................................................................... 5,852 6,938 6,418 6,540 6,238 6,375 7,505 5,697 6,449 7,928 65,940 66,579

Estate and Gift Taxes ............................................................ 1,772 2,109 1,406 1,248 1,062 1,152 2,402 1,432 1,353 2,228 16,163 16,530

Customs Duties ..................................................................... 3,166 2,848 2,833 3,000 2,484 2,475 2,886 2,434 2,600 3,310 28,035 26,015

Miscellaneous Receipts ......................................................... 11,344 9,668 9,105 11,024 10,718 12,216 11,662 10,781 10,120 14,319 110,956 84,549

 Total--Receipts This Year .................................................. 198,927 182,453 283,221 295,997 144,349 215,846 414,237 199,889 323,646 210,613 2,469,178 ......

 (On-Budget) ...................................................................... 148,871 128,657 228,231 226,228 86,974 145,924 335,529 140,789 255,321 155,273 1,851,797 ......

 (Off-Budget)...................................................................... 50,056 53,796 54,990 69,769 57,375 69,922 78,708 59,100 68,325 55,340 617,381 ......

 Total--Receipts Prior Year ................................................... 184,316 161,730 269,508 272,225 122,815 186,018 406,723 197,182 286,627 200,030 ...... 2,287,172

 (On Budget) ......................................................................... 144,166 118,561 230,049 207,810 67,807 120,570 332,553 139,762 220,392 146,265 ...... 1,727,933

 (Off Budget) ......................................................................... 40,150 43,169 39,459 64,415 55,008 65,448 74,170 57,420 66,235 53,765 ...... 559,239

Outlays: 

Legislative Branch ................................................................. 358 344 329 340 311 374 323 337 325 353 3,393 3,610

Judicial Branch ...................................................................... 573 533 532 677 501 604 542 534 578 555 5,629 5,838

Department of Agriculture: 

 Commodity Credit Corporation and 

 Foreign Agricultural Service ................................................ 5,623 2,493 1,219 882 497 -515 -88 115 383 473 11,084 10,195

 Other ................................................................................... 12,287 11,367 12,663 11,542 10,553 11,497 10,656 9,903 10,872 9,816 111,156 125,431

Department of Commerce ...................................................... 512 625 669 615 614 816 668 623 631 616 6,391 7,641

Department of Defense: 

 Military Programs: 

 Military Personnel .............................................................. 24,883 16,043 11,041 10,843 11,017 6,764 10,763 16,299 6,492 11,664 125,808 127,375

 Operation and Maintenance ............................................... 19,727 18,718 19,947 18,949 20,098 20,518 20,847 21,030 20,021 19,408 199,264 215,424

 International Reconstruction 

 and Other Assistance ....................................................... (**) 1 ...... ...... (**) (**) (**) (**) ...... (**) 1 4

 Procurement ...................................................................... 7,111 7,301 10,524 14,086 7,279 10,071 9,785 7,029 8,618 8,354 90,158 95,391

 Research, Development, Test, 

 and Evaluation .................................................................. 4,437 4,569 6,587 4,030 5,470 6,112 5,943 4,678 5,830 5,106 52,760 55,264

 Military Construction .......................................................... 842 868 807 899 633 744 836 732 845 878 8,085 10,132

 Family Housing .................................................................. 104 118 113 69 118 -210 124 395 141 109 1,080 1,540

 Revolving and Management Funds ................................... 203 197 885 1,780 -320 543 -712 -525 -470 384 1,966 2,707

 Other ................................................................................. 84 -605 -14 -185 66 346 -386 -748 282 -43 -1,203 -1,261

 Total Military Programs .................................................. 57,391 47,209 49,890 50,472 44,361 44,888 47,200 48,891 41,759 45,860 477,919 506,575

Department of Education ....................................................... 2,857 5,503 5,620 760 4,760 6,161 5,175 5,164 10,969 4,403 51,372 31,697

Department of Energy ............................................................ 2,331 1,809 2,192 1,783 1,644 2,049 2,023 1,710 1,894 1,893 19,329 20,926

Department of Health and Human Services: 

 National Institutes of Health ................................................. 2,169 2,719 2,406 2,239 2,322 2,629 2,929 2,471 2,541 2,444 24,869 25,566

 Centers for Medicare and Medicaid Services: 

 Grants to States for Medicaid ............................................ 24,594 20,620 23,002 24,000 24,274 23,847 24,904 25,709 27,165 31,430 249,544 221,157

 Federal Hospital Ins. Trust Fund ........................................ 21,717 26,638 16,432 28,326 22,512 15,619 22,470 29,555 15,213 24,586 223,068 227,947

 Federal Supp. Med. Ins. Trust Fund .................................. 22,031 37,847 15,410 41,359 23,790 14,750 28,333 40,110 15,127 30,194 268,952 258,942

 Other ................................................................................. 24,908 27,478 17,645 28,403 19,113 18,924 29,857 25,028 20,796 21,003 233,156 212,753

 Administration for Children and Families.............................. 3,647 3,955 4,287 4,322 3,805 4,181 4,277 3,981 4,047 4,113 40,614 41,613

 Other ................................................................................... -22,434 -30,459 -20,473 -35,463 -23,585 -20,302 -33,417 -31,422 -24,668 -24,504 -266,727 -249,619

Department of Homeland Security ......................................... 3,592 3,598 3,674 3,573 3,045 4,022 3,218 3,074 3,626 3,348 34,772 48,640

Department of Housing and Urban Development .................. 2,916 3,383 3,226 3,255 3,301 6,091 3,197 1,042 3,133 2,986 32,530 30,256

Department of the Interior ...................................................... 1,194 959 435 834 667 1,061 1,256 788 1,180 859 9,232 7,302

Department of Justice ............................................................ 2,830 2,503 69 2,316 1,551 3,305 2,610 1,975 1,946 -1,797 17,306 24,697

Department of Labor: 

 Unemployment Trust Fund .................................................. 5,122 4,627 5,154 4,794 4,057 3,755 3,876 3,235 2,822 3,363 40,804 62,714

 Other ................................................................................... -1,235 1,125 1,735 1,269 1,061 746 8 1,141 1,051 1,074 7,974 7,245

Department of State ............................................................... 2,218 2,488 2,362 1,689 1,424 2,361 3,000 1,650 1,824 2,053 21,069 20,060

Department of Transportation: 

 Highway Trust Fund ............................................................. 4,104 3,535 3,492 2,437 2,205 2,727 3,079 2,727 4,354 4,496 33,155 31,730

 Other ................................................................................... 2,799 3,007 2,933 2,248 2,656 2,426 3,143 2,249 3,183 2,983 27,628 28,145

Department of the Treasury: 

 Interest on Treasury Debt Securities (Gross) ....................... 15,799 22,327 87,712 19,499 21,266 26,270 31,100 32,081 97,566 29,261 382,880 370,338

 Other ................................................................................... 2,248 2,330 -36,745 2,995 63,438 -8,958 11,809 6,483 -5,403 6,056 44,254 21,199

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 
33

Table 7. Receipts and Outlays of the U.S. Government by Month, Fiscal Year 2014 —Continued

[$ 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 ............................................... 5,719 10,576 5,697 5,613 5,982 740 5,850 11,083 610 5,929 57,801 53,227

 National Service Life ............................................................ 83 64 65 76 73 89 94 79 66 81 769 808

 Other ................................................................................... 6,324 6,314 5,884 7,511 5,928 7,402 7,000 6,434 5,526 5,917 64,241 59,457

Corps of Engineers ................................................................ 725 529 513 474 455 545 524 622 488 537 5,412 5,355

Other Defense Civil Programs ............................................... 5,403 9,112 5,986 5,347 4,844 460 3,152 8,398 495 4,372 47,568 47,604

Environmental Protection ....................................................... 790 730 613 823 601 626 774 624 797 584 6,962 7,764

Executive Office of the President ........................................... 23 34 29 39 29 27 34 30 26 31 301 310

General Services Administration ............................................ 76 -21 -158 64 -134 -140 127 80 -153 -35 -295 -288

International Assistance Program: 

 International Security Assistance ......................................... 1,212 851 1,365 634 2,613 541 454 619 1,092 558 9,939 8,181

 Multilateral Assistance ......................................................... 3 249 158 20 1 21 153 322 1,389 3 2,319 2,747

 Agency for International Development ................................. 469 365 399 537 671 231 159 731 437 664 4,665 4,549

 Other ................................................................................... -259 -691 539 -61 13 207 -27 15 -375 198 -441 944

National Aeronautics and Space Administration .................... 968 1,617 1,880 1,160 1,252 1,593 1,255 1,344 1,410 1,591 14,071 13,744

National Science Foundation ................................................. 504 653 480 486 510 498 534 520 612 697 5,493 5,807

Office of Personnel Management .......................................... 7,662 7,216 6,652 7,766 6,857 7,538 8,206 6,929 6,733 8,050 73,609 69,970

Small Business Administration ............................................... 89 96 81 76 -709 84 77 86 79 74 32 260

Social Security Administration: 

 Federal Old-Age and Survivors Ins. 

 Trust Fund (Off-Budget) ...................................................... 56,690 57,026 57,579 58,152 58,229 58,718 58,867 59,012 63,509 59,166 586,950 557,348

 Federal Disability Ins. Trust 

 Fund (Off-Budget) ............................................................... 11,755 12,003 11,718 11,966 11,923 12,205 12,184 12,123 12,521 12,028 120,426 118,880

 Other ................................................................................... 4,475 8,799 4,761 4,631 4,607 98 4,644 9,156 81 4,546 45,798 44,680

Independent Agencies: 

 Fed. Deposit Ins. Corp: 

 Deposit Insurance Fund ..................................................... -58 -676 -3,032 375 -1,143 -1,904 182 -435 -2,812 217 -9,287 4,780

 FSLIC Resolution Fund ...................................................... (**) (**) -2 1 (**) (**) (**) (**) -2 (**) -2 305

 Postal Service: 

 Off-Budget: 

 Public Enterprise Funds ................................................... 429 -805 -1,105 436 -456 -51 -730 -269 -255 -514 -3,320 -3,072

 Other................................................................................ 4 71 ...... 10 171 (**) ...... ...... ...... ...... 256 255

 Other ................................................................................. 78 ...... (**) (**) (**) (**) (**) (**) ...... ...... 78 78

 Tennessee Valley Authority ................................................. 3 -459 -186 -250 -204 -89 -44 -126 164 42 -1,150 558

 Other Independent Agencies ............................................... 994 1,955 960 2,698 2,831 1,807 2,150 2,643 -2,351 2,278 15,965 22,020

Undistributed Offsetting Receipts: 

 Employer Share, Employee Retirement ............................... -19,361 -5,246 -5,240 -5,636 -5,240 -5,580 -5,047 -5,758 -5,316 -5,353 -67,777 -69,878

 Interest Received by Trust Funds ........................................ 5,134 -1,150 -70,528 -1,337 -1,487 -1,725 -4,762 -3,340 -72,867 -3,668 -155,728 -154,136

 Rents and Royalties on Outer 

 Continental Shelf Lands ...................................................... -571 -93 -980 -531 -481 -541 -575 -213 -1,693 -703 -6,381 -7,677

 Sale of Major Assets ............................................................ ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... ...... -2,588

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

Totals This Year: 

 Total Outlays ...................................................................... 289,511 317,679 230,001 306,247 337,880 252,732 307,383 329,860 253,127 305,206 2,929,628 ......

 (On-Budget) ...................................................................... 225,419 250,867 212,435 244,403 269,430 183,524 245,856 260,468 228,600 243,270 2,364,270 ......

 (Off-Budget)...................................................................... 64,093 66,813 17,566 61,844 68,450 69,208 61,527 69,392 24,528 61,937 565,358 ......

 Total-Surplus (+) or Deficit (-) ........................................... -90,584 -135,226 +53,220 -10,250 -193,532 -36,886 +106,853 -129,971 +70,519 -94,593 -460,450 ......

 (On-Budget) ...................................................................... -76,547 -122,210 +15,796 -18,174 -182,457 -37,600 +89,673 -119,679 +26,721 -87,997 -512,473 ......

 (Off-Budget)...................................................................... -14,037 -13,017 +37,424 +7,925 -11,075 +713 +17,181 -10,292 +43,798 -6,597 +52,023 ......

 Total Borrowing from the Public ...................................... 204,141 93,153 73,643 -48,518 183,562 126,952 -115,417 34,692 34,376 79,006 665,590 645,222

 Total-Outlays Prior Year ...................................................... 304,311 333,841 270,699 269,340 326,354 292,548 293,834 335,914 170,126 297,627 ...... 2,894,593

 (On-Budget) ....................................................................... 255,939 278,998 267,740 212,015 260,700 226,200 236,743 269,499 150,562 237,755 ...... 2,396,152

 (Off-Budget) ....................................................................... 48,372 54,844 2,959 57,324 65,653 66,348 57,091 66,415 19,564 59,872 ...... 498,441

 Total-Surplus (+) or Deficit (-) Prior Year ............................. -119,995 -172,112 -1,191 +2,886 -203,539 -106,530 +112,889 -138,732 +116,501 -97,597 ...... -607,420

 (On-Budget) ....................................................................... -111,774 -160,437 -37,691 -4,205 -192,894 -105,630 +95,810 -129,737 +69,830 -91,491 ...... -668,219

 (Off-Budget) ....................................................................... -8,222 -11,675 +36,500 +7,091 -10,645 -900 +17,079 -8,995 +46,672 -6,107 ...... +60,798

... No Transactions 

(**) Less than $500,000 

Note: Details may not add to totals due to rounding. 
34

Table 8. Trust Fund Impact on Budget Results and Investment Holdings as of July 31, 2014

[$ millions] 

Classification 

This Month Fiscal Year to Date Securities Held as Investments 

Current Fiscal Year 

Receipts Outlays Excess Receipts Outlays Excess 

Beginning of Close of

This 

Month This Year This Month

Trust Receipts, Outlays, and Investments Held: 

 Airport and Airway ...................................................................................... 1,193 1,061 132 10,627 10,862 -234 11,808 12,048 12,205

 Black Lung Disability ................................................................................... 46 19 27 448 186 261 ...... ...... ......

 Federal Disability Insurance ........................................................................ 8,654 12,028 -3,374 96,572 120,426 -23,854 100,791 80,178 76,674

 Federal Employees Life and Health ............................................................ ...... 342 -342 ...... -786 786 65,380 66,280 65,938

 Federal Employees Retirement .................................................................. 2,186 6,925 -4,740 55,109 67,233 -12,124 737,855 853,648 848,908

 Federal Hospital Insurance ......................................................................... 17,182 24,708 -7,526 223,549 224,203 -653 206,010 212,682 205,224

 Federal Old-Age and Survivors Insurance .................................................. 55,429 59,166 -3,736 659,763 586,950 72,813 2,655,599 2,732,025 2,728,185

 Federal Supplementary Medical Insurance ................................................. 26,388 30,194 -3,806 272,463 268,949 3,514 67,385 77,336 73,303

 Hazardous Substance Superfund ............................................................... 2 90 -88 1,034 673 361 3,187 3,651 3,574

 Highways .................................................................................................... 3,268 5,287 -2,019 41,377 41,383 -5 1,957 6,896 4,713

 Military Advances ........................................................................................ 2,027 1,986 41 23,424 21,892 1,532 ...... ...... ......

 Military Retirement ...................................................................................... 5,344 4,594 750 107,415 46,086 61,328 421,327 486,251 486,995

 Railroad Retirement .................................................................................... 1,224 1,175 49 14,624 11,284 3,340 2,372 2,665 2,865

 Unemployment ........................................................................................... 4,403 3,370 1,034 55,623 40,888 14,735 29,478 36,063 34,249

 Veterans Life Insurance .............................................................................. 7 101 -94 300 824 -524 8,180 7,748 7,659

 All Other Trust ............................................................................................ 479 455 23 6,023 4,903 1,120 23,968 25,040 24,923

 Total Trust Fund Receipts and Outlays 

 and Investments Held from Table 6-D .................................................. 127,832 151,503 -23,671 1,568,351 1,445,956 122,395 4,335,297 4,602,512 4,575,416

Less: Interfund Transactions ......................................................................... 46,154 46,154 ...... 661,811 661,811 ...... 

Trust Fund Receipts and Outlays on the Basis 

 of Tables 4 & 5 ............................................................................................ 81,678 105,349 -23,671 906,540 784,145 122,395 

Total Federal Fund Receipts and Outlays ................................................. 129,004 199,926 -70,922 1,563,371 2,146,216 -582,845 

 Less: Interfund Transactions ....................................................................... 69 69 ...... 734 734 ...... 

Federal Fund Receipts and Outlays on the 

 Basis of Table 4 & 5 ..................................................................................... 128,934 199,857 -70,922 1,562,637 2,145,482 -582,845 

Net Budget Receipts & Outlays ................................................................. 210,613 305,206 -94,593 2,469,178 2,929,628 -460,450 

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

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

Table 9. Summary of Receipts by Source, and Outlays by Function of the U.S. Government, July 2014 and Other Periods

[$ millions] 

Classification This Month Fiscal Year 

to Date 

Comparable Period 

Prior Fiscal Year 

Receipts 

Individual Income Taxes ............................................................................................ 97,717 1,143,476 1,090,250 

Corporation Income Taxes ......................................................................................... 8,280 243,298 212,764 

Social Insurance and Retirement Receipts: 

 Employment and General Retirement ...................................................................... 72,171 809,466 736,986 

 Unemployment Insurance ........................................................................................ 4,398 49,011 50,555 

 Other Retirement ..................................................................................................... 262 2,834 2,944 

Excise Taxes ............................................................................................................. 7,928 65,940 66,579 

Estate and Gift Taxes ................................................................................................ 2,228 16,163 16,530 

Customs Duties ......................................................................................................... 3,310 28,035 26,015 

Miscellaneous Receipts ............................................................................................. 14,319 110,956 84,550 

 Total .................................................................................................................... 210,613 2,469,178 2,287,172 

Net Outlays 

National Defense ....................................................................................................... 48,162 500,481 529,630 

International Affairs .................................................................................................... 3,408 38,090 36,636 

General Science, Space, and Technology ................................................................. 2,637 23,242 23,370 

Energy ....................................................................................................................... 654 3,962 9,765 

Natural Resources and Environment ......................................................................... 2,570 27,787 29,735 

Agriculture ................................................................................................................. 1,294 25,535 30,844 

Commerce and Housing Credit .................................................................................. 44 -87,377 -86,057 

Transportation ........................................................................................................... 8,719 73,593 73,115 

Community and Regional Development ..................................................................... 1,796 17,625 28,629 

Education, Training, Employment and Social Services .............................................. 6,446 76,817 57,697 

Health ........................................................................................................................ 41,685 339,355 299,122 

Medicare .................................................................................................................... 47,919 421,026 413,545 

Income Security ......................................................................................................... 36,385 443,709 464,097 

Social Security ........................................................................................................... 71,196 707,378 676,211 

Veterans Benefits and Services ................................................................................. 11,980 123,262 114,001 

Administration of Justice ............................................................................................ 4,142 42,337 44,741 

General Government ................................................................................................. -1,835 11,140 20,405 

Net Interest ................................................................................................................ 24,061 215,821 209,250 

Undistributed Offsetting Receipts .............................................................................. -6,056 -74,157 -80,142 

 Total .................................................................................................................... 305,206 2,929,628 2,894,593 

Note: Details may not add to totals due to rounding.
35

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 Accountability 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/mspd.htm). This publication provides detailed information 

concerning the public debt. 

 Treasury Bulletin (Available from GPO, Washington, D.C. 20401 on a 

subscription or single copy and on the internet at 

http://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. 20401 on a subscription basis only and 

on the internet at http://www.access.gpo.gov/usbudget). 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 Bureau of the Fiscal 

Services, U.S. Department of Treasury, Washington, D.C. 20227 and 

on the internet at http://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. 
36

Scheduled Release 

The release date for the August 2014 Statement 

will be 2:00 p.m. EST September 11, 2014. 

Internet service subscribers can access the current issue of the Monthly Treasury Statement through the 

Bureau of the Fiscal Service’s website: 

http://www.fms.treas.gov/mts/index.html