Receipts by Source: Outlays by Function:

Receipts by Source: Outlays by Function:

 Monthly Treasury Statement

of Receipts and Outlays

of the United States Government

For Fiscal Year 2015 Through May 31, 2015, and Other Periods

Highlight

Cumulative Receipts, Outlays, and Surplus/Deficit through Fiscal Year 2015

Receipts, Outlays, and Surplus/Deficit for May 2015













Other Taxes and Duties

$26 Billion





Corporate Income Taxes

$7 Billion





















Social Security and Other

Payroll Taxes

$94 Billion

















Individual Income Taxes

$85 Billion









Total Receipts

$212 Billion









Deficit

$82 Billion

Total Outlays

$295 Billion

















Other

$99 Billion













Interest on Debt

$28 Billion













Medicare

$46 Billion













Social Security

$74 Billion













Defense

$48 Billion













Other Taxes and Duties

$187 Billion













Corporate Income Taxes

$183 Billion





















Social Security and Other

Payroll Taxes

$720 Billion

















Individual Income Taxes

$1,015 Billion





Total Receipts

$2,104 Billion





Deficit

$365 Billion





Total Outlays

$2,469 Billion

















Other

$970 Billion













Interest on Debt

$159 Billion













Medicare

$359 Billion













Social Security

$585 Billion













Defense

$395 Billion

The interest on Treasury debt securities is $28 billion, which is 10 percent of the total

current month federal outlays.
Period Receipts Outlays Deficit/Surplus (-)

Table 1. Summary of Receipts, Outlays, and the Deficit/Surplus of the U.S. Government, Fiscal Years 2014 and 2015, by Month

[$ millions]

FY 2014

October 198,927 289,511 90,584

November 182,453 317,679 135,226

December 285,041 231,821 -53,220

January 295,997 306,247 10,250

February 144,349 337,880 193,532

March 215,846 252,741 36,895

April 414,237 307,383 -106,853

May 199,889 329,860 129,971

June 323,646 253,127 -70,519

July 214,493 309,113 94,621

August 194,248 322,925 128,677

September 351,245 245,441 -105,803

Year-to-Date 3,020,371 3,503,730 483,359

FY 2015

October 212,719 334,432 121,713

November 191,436 248,254 56,818

December 335,327 333,463 -1,864

January 306,742 324,289 17,546

February 139,388 331,738 192,350

March 234,187 287,105 52,918

April 471,801 1315,092 -156,709

May 212,386 294,771 82,385

Year-to-Date 2,103,987 2,469,144 365,156

1 Outlays have been increased by $5 million to reflect additional reporting by the Note: Details may not add to totals due to rounding.

Department of Transportation, Maritime Administration.

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. 

Contents

Summary Page 2

Receipts Page 6

Outlays Page 7

Means of Financing Page 21

Receipts/Outlays by Month Page 31

Federal Trust Funds/Securities Page 33

Receipts by Source/Outlays by Function Page 34

Explanatory Notes Page 35

2
FYTD Receipts FYTD Outlays Deficit (-)/Surplus

Figure 2. Monthly Receipts, Outlays, and Budget Deficit/Surplus of the U.S. Government, Cumulative, Fiscal Years 2014 and 2015

[$ billions]

Oct

FY 2014

Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Oct

FY 2015

Nov Dec Jan Feb Mar Apr May

-1,000

0

1,000

2,000

3,000

4,000

Receipts Outlays Deficit (-)/Surplus

Figure 1. Monthly Receipts, Outlays, and Budget Deficit/Surplus of the U.S. Government, Fiscal Years 2014 and 2015

[$ billions]

Oct

FY 2014

Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Oct

FY 2015

Nov Dec Jan Feb Mar Apr May

-200

-100

0

100

200

300

400

500

Classification This

Month

Current

Fiscal Year

to Date

Budget

Estimates Full

Fiscal Year 1

Comparable

Prior Period

Year to Date

(2014)

Budget

Estimates

Next Fiscal

Year (2016) 1

Table 2. Summary of Budget and Off-Budget Results and Financing of the U.S. Government, May 2015 and Other Periods

[$ millions]

Total On-Budget and Off-Budget Results:

 Total Receipts 212,386 2,103,987 3,176,072 1,936,739 3,525,179

 On-Budget Receipts 151,023 1,588,954 2,410,502 1,443,023 2,724,214

 Off-Budget Receipts 61,363 515,033 765,570 493,716 800,965

 Total Outlays 294,771 2,469,144 3,758,577 2,373,122 3,999,467

 On-Budget Outlays 223,306 1,968,619 3,005,957 1,894,229 3,201,064

 Off-Budget Outlays 71,465 500,525 752,620 478,894 798,403

 Total Surplus (+) or Deficit (-) -82,385 -365,156 -582,505 -436,384 -474,288

 On-Budget Surplus (+) or Deficit (-) -72,283 -379,665 -595,455 -451,206 -476,850

 Off-Budget Surplus (+) or Deficit (-) -10,102 +14,508 +12,950 +14,822 +2,562

 Total On-Budget and Off-Budget Financing 82,385 365,156 582,505 436,384 474,288

Means of Financing:

 Borrowing from the Public -1,138 270,109 726,454 552,217 602,161

 Reduction of Operating Cash, Increase (-) 74,922 -40,645 -41,698 59,492

 By Other Means 8,601 135,693 -102,251 -175,326 -127,873

1 These estimates are based on the FY 2016 Budget, released by the Office of Note: Details may not add to totals due to rounding.

Management and Budget on February 2, 2015

3
Net Interest National Defense Other Non-Defense Social Security & Medicare ___X Total Outlays

Figure 4. Monthly Outlays of the U.S. Government, by Function, Fiscal Years 2014 and 2015

[$ billions]

Oct

FY 2014

Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Oct

FY 2015

Nov Dec Jan Feb Mar Apr May

-50

0

50

100

150

200

250

300

350

Other Taxes and Receipts Income Taxes Social Security & Retirement Total Receipts ___X

Figure 3. Monthly Receipts of the U.S. Government, by Source, Fiscal Years 2014 and 2015

[$ billions]

Oct

FY 2014

Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Oct

FY 2015

Nov Dec Jan Feb Mar Apr May

0

50

100

150

200

250

300

350

400

450

500

4
Classification This

Month

Current

Fiscal Year

to Date

Comparable

Prior Period

Year to Date

Budget

Estimates

Full Fiscal

Year 1

Table 3. Summary of Receipts and Outlays of the U.S. Government, May 2015 and Other Periods

[$ millions]

Budget Receipts

 Individual Income Taxes 85,035 1,014,673 903,024 1,478,076

 Corporation Income Taxes 7,340 182,685 164,840 341,688

 Social Insurance and Retirement Receipts:

 Employment and General Retirement (Off-Budget) 61,363 515,033 493,716 765,570

 Employment and General Retirement (On-Budget) 17,602 160,552 155,027 239,431

 Unemployment Insurance 15,204 41,675 43,231 56,351

 Other Retirement 286 2,391 2,294 3,660

 Excise Taxes 7,403 52,987 51,563 95,898

 Estate and Gift Taxes 1,703 13,858 12,582 19,738

 Customs Duties 2,548 23,393 22,125 36,762

 Miscellaneous Receipts 13,903 96,740 88,337 138,898

 Total Receipts 212,386 2,103,987 1,936,739 3,176,072

 (On-Budget) 151,023 1,588,954 1,443,023 2,410,502

 (Off-Budget) 61,363 515,033 493,716 765,570

Budget Outlays

 Legislative Branch 320 2,859 2,724 4,899

 Judicial Branch 540 4,636 4,496 7,567

 Department of Agriculture 10,118 99,738 100,695 147,536

 Department of Commerce 694 5,737 5,144 9,971

 Department of Defense--Military Programs 45,632 375,726 390,300 567,702

 Department of Education 5,089 45,707 36,000 103,288

 Department of Energy 1,891 16,596 15,543 30,140

 Department of Health and Human Services 83,956 669,755 623,990 1,012,950

 Department of Homeland Security 2,934 27,573 27,798 45,685

 Department of Housing and Urban Development 3,167 28,755 26,410 42,390

 Department of the Interior 821 7,580 7,193 13,008

 Department of Justice 2,395 17,217 18,978 36,087

 Department of Labor 3,700 30,516 40,470 52,797

 Department of State 1,321 15,795 17,191 30,521

 Department of Transportation 5,930 44,322 45,766 80,208

 Department of the Treasury:

 Interest on Treasury Debt Securities (Gross) 32,693 225,211 256,054 431,591

 Other 6,451 105,926 43,600 74,784

 Department of Veterans Affairs 12,894 104,750 104,682 160,797

 Corps of Engineers 510 4,424 4,387 7,463

 Other Defense Civil Programs 4,457 44,064 42,701 59,725

 Environmental Protection Agency 479 4,134 5,581 8,325

 Executive Office of the President -11,472 -11,242 244 401

 General Services Administration 136 -715 -107 -1,178

 International Assistance Programs 999 16,727 12,515 24,006

 National Aeronautics and Space Administration 1,232 11,627 11,069 18,097

 National Science Foundation 531 4,053 4,184 7,082

 Office of Personnel Management 7,166 61,017 58,826 94,672

 Small Business Administration 59 -1,080 -121 -571

 Social Security Administration 79,373 622,683 601,322 953,781

 Independent Agencies -115 10,190 5,774 19,707

 Allowances ...... ...... ...... 1,875

 Undistributed Offsetting Receipts:

 Interest -3,452 -64,460 -79,194 -150,911

 Other -5,679 -60,677 -61,094 -135,818

 Total Outlays 294,771 2,469,144 2,373,122 3,758,577

 (On-Budget) 223,306 1,968,619 1,894,229 3,005,957

 (Off-Budget) 71,465 500,525 478,894 752,620

 Surplus (+) or Deficit (-) -82,385 -365,156 -436,384 -582,505

 (On-Budget) -72,283 -379,665 -451,206 -595,455

 (Off-Budget) -10,102 +14,508 +14,822 +12,950

1 These estimates are based on the FY 2016 Budget, released by the Office of Note: Details may not add to totals due to rounding.

Management and Budget on February 2, 2015 ... No Transactions

5
This Month

Receipts Gross

Receipts

Refunds

(Deduct) Receipts

Current Fiscal Year to Date Prior Fiscal Year to Date

Classification Gross

Receipts

Refunds

(Deduct) Receipts GrossReceipts

Refunds

(Deduct)

Table 4. Receipts of the U.S. Government, May 2015 and Other Periods

[$ millions]

Individual Income Taxes

 Withheld 90,789 835,412 785,473

 Presidential Election Campaign Fund 5 27 27

 Other 9,109 396,766 333,226

 Total -- Individual Income Taxes 99,903 14,868 85,035 1,232,205 217,532 1,014,673 1,118,726 215,702 903,024

Corporation Income Taxes 9,524 2,184 7,340 218,849 36,164 182,685 190,084 25,244 164,840

Social Insurance and Retirement Receipts:

 Employment and General Retirement:

 Federal Old-Age and Survivors Insurance Trust Fund:

 Federal Insurance Contributions Act Taxes 51,673 ...... 51,673 410,847 ...... 410,847 393,669 ...... 393,669

 Self-Employment Contributions Act Taxes 782 ...... 782 25,947 ...... 25,947 24,903 ...... 24,903

 Adjustments Attributable to Prior Years ...... ...... ...... 3,477 ...... 3,477 3,480 ...... 3,480

 Total -- Federal Old-Age and Survivors Insurance Trust Fund 52,455 ...... 52,455 440,271 ...... 440,271 422,052 ...... 422,052

 Federal Disability Insurance Trust Fund:

 Federal Insurance Contributions Act Taxes 8,775 ...... 8,775 69,767 ...... 69,767 66,848 ...... 66,848

 Self-Employment Contributions Act Taxes 133 ...... 133 4,407 ...... 4,407 4,231 ...... 4,231

 Adjustments Attributable to Prior Years ...... ...... ...... 588 ...... 588 586 ...... 586

 Total -- Federal Disability Insurance Trust Fund 8,908 ...... 8,908 74,762 ...... 74,762 71,665 ...... 71,665

 Federal Hospital Insurance Trust Fund:

 Federal Insurance Contributions Act Taxes 16,707 ...... 16,707 143,671 ...... 143,671 137,605 ...... 137,605

 Self-Employment Contributions Act Taxes 346 ...... 346 11,704 ...... 11,704 11,496 ...... 11,496

 Adjustments Attributable to Prior Years ...... ...... ...... 874 ...... 874 1,974 ...... 1,974

 Total -- Federal Hospital Insurance Trust Fund 17,053 ...... 17,053 156,249 ...... 156,249 151,075 ...... 151,075

 Railroad Retirement:

 Rail Pension and Supplemental Annuity 284 1 283 2,219 1 2,218 2,021 8 2,013

 Social Security Equivalent Account 266 1 265 2,086 1 2,085 1,947 8 1,939

 Total -- Employment and General Retirement 78,966 1 78,965 675,587 2 675,585 648,759 16 648,743

 Unemployment Insurance:

 Deposits by States 15,090 ...... 15,090 33,605 ...... 33,605 35,640 ...... 35,640

 Federal Unemployment Taxes 127 13 114 8,125 97 8,028 7,655 91 7,564

 Railroad Unemployment Taxes 1 ...... 1 43 ...... 43 27 ...... 27

 Total -- Unemployment Insurance 15,217 13 15,204 41,772 97 41,675 43,322 91 43,231

 Other Retirement:

 Federal Employees' Retirement--Employee Share 285 ...... 285 2,376 ...... 2,376 2,277 ...... 2,277

 Non-Federal Employees Retirement 2 ...... 2 15 ...... 15 17 ...... 17

 Total -- Other Retirement 286 ...... 286 2,391 ...... 2,391 2,294 ...... 2,294

 Total -- Social Insurance and Retirement Receipts 94,469 14 94,455 719,750 100 719,651 694,375 107 694,268

Excise Taxes:

 Miscellaneous Excise Taxes 3,486 105 3,381 22,203 2,617 19,586 22,093 2,632 19,461

 Airport and Airway Trust Fund 1,123 ...... 1,123 8,661 12 8,649 8,137 10 8,126

 Highway Trust Fund 2,854 ...... 2,854 24,390 ...... 24,390 23,609 ...... 23,609

 Black Lung Disability Trust Fund 45 ...... 45 361 ...... 361 367 ...... 367

 Total -- Excise Taxes 7,507 105 7,403 55,616 2,630 52,987 54,205 2,642 51,563

Estate and Gift Taxes 1,755 53 1,703 14,390 532 13,858 13,124 542 12,582

Customs Duties 2,654 106 2,548 24,448 1,055 23,393 23,005 880 22,125

Miscellaneous Receipts:

 Deposit of Earnings, Federal Reserve System 8,180 ...... 8,180 60,810 ...... 60,810 66,200 ...... 66,200

 Universal Service Fund 799 ...... 799 6,318 ...... 6,318 6,559 ...... 6,559

 All Other 4,924 1 4,923 29,623 11 29,612 15,600 22 15,579

 Total -- Miscellaneous Receipts 13,904 1 13,903 96,751 11 96,740 88,359 22 88,337

Total -- Receipts 229,716 17,331 212,386 2,362,011 258,024 2,103,987 2,181,877 245,138 1,936,739

 Total -- On-Budget 168,353 17,331 151,023 1,846,978 258,024 1,588,954 1,688,161 245,138 1,443,023

 Total -- Off-Budget 61,363 ...... 61,363 515,033 ...... 515,033 493,716 ...... 493,716

Note: Details may not add to totals due to rounding. ... No Transactions

6
This Month

Outlays Gross

Outlays

Applicable

Receipts Outlays

Current Fiscal Year to Date Prior Fiscal Year to Date

Classification Gross

Outlays

Applicable

Receipts Outlays GrossOutlays

Applicable

Receipts

Table 5. Outlays of the U.S. Government, May 2015 and Other Periods

[$ millions]

Legislative Branch:

 Senate 68 (**) 68 561 1 560 536 2 534

 House of Representatives 97 (**) 97 836 1 835 823 2 821

 Joint Items 1 ...... 1 10 ...... 10 10 ...... 10

 Capitol Police 26 ...... 26 223 ...... 223 209 ...... 209

 Congressional Budget Office 3 ...... 3 30 ...... 30 27 ...... 27

 Architect of the Capitol 41 (**) 40 354 3 351 293 3 290

 Library of Congress 43 1 42 380 6 374 367 6 361

 Government Printing Office -3 ...... -3 90 ...... 90 97 ...... 97

 Government Accountability Office 38 ...... 38 334 ...... 334 321 ...... 321

 United States Tax Court 4 ...... 4 34 ...... 34 36 ...... 36

 Other Legislative Branch Agencies 5 ...... 5 34 ...... 34 35 ...... 35

 Proprietary Receipts from the Public ...... 1 -1 ...... 8 -8 ...... 12 -12

 Intrabudgetary Transactions (**) ...... (**) -7 ...... -7 -6 ...... -6

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

 Total--Legislative Branch 322 2 320 2,879 20 2,859 2,748 24 2,724

Judicial Branch:

 Supreme Court of the United States 7 ...... 7 55 ...... 55 66 ...... 66

 Courts of Appeals, District Courts, and Other Judicial

 Services 547 ...... 547 4,870 ...... 4,870 4,681 ...... 4,681

 Other 26 ...... 26 350 ...... 350 326 ...... 326

 Proprietary Receipts from the Public ...... 19 -19 ...... 107 -107 ...... 109 -109

 Intrabudgetary Transactions -20 ...... -20 -531 ...... -531 -467 ...... -467

 Total--Judicial Branch 559 19 540 4,743 107 4,636 4,605 109 4,496

Department of Agriculture:

 Agricultural Research Service 87 ...... 87 730 ...... 730 679 ...... 679

 National Institute of Food and Agriculture:

 Research and Education Activities 52 ...... 52 451 ...... 451 412 ...... 412

 Extension Activities 39 ...... 39 296 ...... 296 275 ...... 275

 Other 7 ...... 7 61 ...... 61 67 ...... 67

 Animal and Plant Health Inspection Service 140 ...... 140 781 ...... 781 657 ...... 657

 Food Safety and Inspection Service 67 ...... 67 645 ...... 645 632 ...... 632

 Agricultural Marketing Service 64 ...... 64 784 ...... 784 491 ...... 491

 Risk Management Agency:

 Administrative and Operating Expenses 8 ...... 8 49 ...... 49 41 ...... 41

 Federal Crop Insurance Corporation Fund 168 21 147 8,744 74 8,670 9,808 179 9,629

 Farm Service Agency:

 Salaries and Expenses 31 ...... 31 814 ...... 814 603 ...... 603

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

 Agricultural Disaster Relief Fund (**) ...... (**) 1 ...... 1 34 ...... 34

 Commodity Credit Corporation 189 405 -216 11,380 3,868 7,513 14,150 4,872 9,278

 Tobacco Trust Fund (**) ...... (**) 227 ...... 227 620 ...... 620

 Agricultural Credit Insurance Fund 222 5 217 351 74 277 560 95 465

 Other 23 ...... 23 68 ...... 68 34 ...... 34

 Total--Farm Service Agency 465 410 55 12,841 3,942 8,899 16,002 4,967 11,035

 Natural Resources Conservation Service:

 Conservation Operations 57 ...... 57 487 ...... 487 494 ...... 494

 Farm Security and Rural Investment Programs 134 ...... 134 2,094 ...... 2,094 2,064 ...... 2,064

 Other 5 ...... 5 70 ...... 70 85 ...... 85

 Rural Development 48 ...... 48 -20 ...... -20 -65 ...... -65

 Rural Housing Service:

 Rural Housing Insurance Fund 6 42 -36 480 361 120 463 363 101

 Rental Assistance Program 96 ...... 96 786 ...... 786 775 ...... 775

 Other 10 ...... 10 86 ...... 86 81 ...... 81

 Rural Utilities Service:

 Rural Electrification and Telecommunications Fund (**) 43 -43 164 562 -398 982 2,270 -1,287

 Other 93 8 85 637 93 544 658 122 536

 Foreign Agricultural Service 98 ...... 98 997 ...... 997 949 ...... 949

 Food and Nutrition Service:

 Supplemental Nutrition Assistance Program 6,269 ...... 6,269 50,818 ...... 50,818 51,038 ...... 51,038

 Child Nutrition Programs 2,043 ...... 2,043 15,870 ...... 15,870 14,544 ...... 14,544

 Special Supplemental Nutrition Program for Women,

 Infants, and Children (WIC) 468 ...... 468 4,137 ...... 4,137 4,169 ...... 4,169

 Other 28 ...... 28 288 ...... 288 220 ...... 220

 Total--Food and Nutrition Service 8,807 ...... 8,807 71,113 ...... 71,113 69,971 ...... 69,971

7
This Month

Outlays Gross

Outlays

Applicable

Receipts Outlays

Current Fiscal Year to Date Prior Fiscal Year to Date

Classification Gross

Outlays

Applicable

Receipts Outlays GrossOutlays

Applicable

Receipts

Table 5. Outlays of the U.S. Government, May 2015 and Other Periods - Continued

[$ millions]

Department of Agriculture: - Continued

 Forest Service:

 National Forest System 123 ...... 123 1,003 ...... 1,003 959 ...... 959

 Capital Improvement and Maintenance 27 ...... 27 218 ...... 218 209 ...... 209

 Wildland Fire Management 173 ...... 173 1,205 ...... 1,205 1,351 ...... 1,351

 Forest Service Permanent Appropriations 217 ...... 217 380 ...... 380 362 ...... 362

 Other 58 ...... 58 502 ...... 502 521 ...... 521

 Total--Forest Service 599 ...... 599 3,308 ...... 3,308 3,401 ...... 3,401

 Other 52 4 47 380 46 335 664 40 625

 Proprietary Receipts from the Public ...... 487 -487 ...... 1,209 -1,209 ...... 1,039 -1,039

 Intrabudgetary Transactions 31 ...... 31 59 ...... 59 85 ...... 85

 Total--Department of Agriculture 11,133 1,015 10,118 106,025 6,287 99,738 109,673 8,979 100,695

Department of Commerce:

 Economic Development Administration 27 (**) 27 201 5 196 238 1 236

 Bureau of the Census 84 ...... 84 741 ...... 741 694 ...... 694

 International Trade Administration 44 ...... 44 295 ...... 295 280 ...... 280

 National Oceanic and Atmospheric Administration 436 (**) 436 3,621 74 3,547 3,480 147 3,333

 National Institute of Standards and Technology 64 ...... 64 578 ...... 578 538 ...... 538

 National Telecommunications and Information Administration 18 ...... 18 165 ...... 165 274 ...... 274

 Other 46 12 34 324 104 220 -138 64 -202

 Proprietary Receipts from the Public ...... 14 -14 ...... 14 -14 ...... 3 -3

 Intrabudgetary Transactions 4 ...... 4 11 ...... 11 -6 ...... -6

 Offsetting Governmental Receipts ...... (**) (**) ...... 3 -3 ...... 2 -2

 Total--Department of Commerce 721 27 694 5,937 200 5,737 5,360 216 5,144

Department of Defense--Military Programs:

 Military Personnel:

 Department of the Army 4,783 ...... 4,783 39,877 ...... 39,877 43,918 ...... 43,918

 Department of the Navy 3,545 ...... 3,545 30,699 ...... 30,699 32,611 ...... 32,611

 Department of the Air Force 2,704 ...... 2,704 23,116 ...... 23,116 24,786 ...... 24,786

 Defense Agencies ...... ...... ...... 6,197 ...... 6,197 6,337 ...... 6,337

 Total--Military Personnel 11,031 ...... 11,031 99,889 ...... 99,889 107,652 ...... 107,652

 Operation and Maintenance:

 Department of the Army 6,034 ...... 6,034 45,532 ...... 45,532 47,368 ...... 47,368

 Department of the Navy 4,475 ...... 4,475 35,602 ...... 35,602 34,913 ...... 34,913

 Department of the Air Force 3,878 ...... 3,878 34,824 ...... 34,824 33,171 ...... 33,171

 Defense Agencies 6,176 ...... 6,176 45,909 ...... 45,909 44,384 ...... 44,384

 Total--Operation and Maintenance 20,563 ...... 20,563 161,867 ...... 161,867 159,835 ...... 159,835

 International Reconstruction and Other Assistance:

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

 Procurement:

 Department of the Army 1,204 ...... 1,204 12,133 ...... 12,133 15,439 ...... 15,439

 Department of the Navy 3,144 ...... 3,144 26,279 ...... 26,279 28,167 ...... 28,167

 Department of the Air Force 4,713 ...... 4,713 25,794 ...... 25,794 25,046 ...... 25,046

 Defense Agencies 428 ...... 428 4,192 ...... 4,192 4,535 ...... 4,535

 Total--Procurement 9,489 ...... 9,489 68,398 ...... 68,398 73,186 ...... 73,186

 Research, Development, Test, and Evaluation:

 Department of the Army 753 ...... 753 4,892 ...... 4,892 5,151 ...... 5,151

 Department of the Navy 1,425 ...... 1,425 10,596 ...... 10,596 10,132 ...... 10,132

 Department of the Air Force 1,248 ...... 1,248 15,001 ...... 15,001 14,646 ...... 14,646

 Defense Agencies 1,441 ...... 1,441 11,380 ...... 11,380 11,895 ...... 11,895

 Total--Research, Development, Test, and Evaluation 4,867 ...... 4,867 41,869 ...... 41,869 41,825 ...... 41,825

 Military Construction:

 Department of the Army 137 ...... 137 1,591 ...... 1,591 1,937 ...... 1,937

 Department of the Navy 125 ...... 125 1,146 ...... 1,146 1,339 ...... 1,339

 Department of the Air Force 100 ...... 100 585 ...... 585 794 ...... 794

 Defense Agencies 307 ...... 307 2,185 ...... 2,185 2,291 ...... 2,291

 Total--Military Construction 668 ...... 668 5,507 ...... 5,507 6,362 ...... 6,362

 Family Housing:

 Department of the Army 21 ...... 21 281 ...... 281 289 ...... 289

 Department of the Navy 24 ...... 24 212 ...... 212 234 ...... 234

 Department of the Air Force 26 ...... 26 210 ...... 210 264 ...... 264

 Defense Agencies 5 2 3 52 15 37 60 18 42

 Revolving and Management Funds:

8
This Month

Outlays Gross

Outlays

Applicable

Receipts Outlays

Current Fiscal Year to Date Prior Fiscal Year to Date

Classification Gross

Outlays

Applicable

Receipts Outlays GrossOutlays

Applicable

Receipts

Table 5. Outlays of the U.S. Government, May 2015 and Other Periods - Continued

[$ millions]

Department of Defense--Military Programs: - Continued

 Department of the Navy 2 ...... 2 299 ...... 299 745 ...... 745

 Defense Agencies:

 Working Capital Fund -935 ...... -935 -1,670 ...... -1,670 1,150 ...... 1,150

 Other -35 ...... -35 40 ...... 40 156 ...... 156

 Allowances -1 ...... -1 2 ...... 2 47 ...... 47

 Trust Funds:

 Department of the Army 1 ...... 1 3 ...... 3 6 ...... 6

 Department of the Navy 2 ...... 2 16 ...... 16 15 ...... 15

 Department of the Air Force 4 ...... 4 30 (**) 30 2 (**) 1

 Defense Agencies 14 ...... 14 128 ...... 128 158 ...... 158

 Proprietary Receipts from the Public:

 Department of the Army ...... 30 -30 ...... 258 -258 ...... 895 -895

 Department of the Navy ...... 14 -14 ...... 94 -94 ...... 87 -87

 Department of the Air Force ...... -36 36 ...... 8 -8 ...... 13 -13

 Defense Agencies ...... 122 -122 ...... 731 -731 ...... 861 -861

 Intrabudgetary Transactions:

 Department of the Army 59 ...... 59 -79 ...... -79 -24 ...... -24

 Department of the Navy 7 ...... 7 8 ...... 8 -153 ...... -153

 Department of the Air Force 21 ...... 21 -8 ...... -8 71 ...... 71

 Defense Agencies -69 ...... -69 -221 ...... -221 294 ...... 294

 Offsetting Governmental Receipts:

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

 Total--Department of Defense--Military Programs 45,765 133 45,632 376,832 1,106 375,726 392,175 1,874 390,300

Department of Education:

 Office of Elementary and Secondary Education:

 Accelerating Achievement and Ensuring Equity 1,685 ...... 1,685 10,351 ...... 10,351 10,762 ...... 10,762

 Impact Aid 29 ...... 29 1,256 ...... 1,256 1,043 ...... 1,043

 Education Improvement Programs 320 ...... 320 2,776 ...... 2,776 2,898 ...... 2,898

 State Fiscal Stabilization Fund, Recovery Act 89 ...... 89 612 ...... 612 950 ...... 950

 Other 34 ...... 34 244 ...... 244 249 ...... 249

 Total--Office of Elementary and Secondary Education 2,158 ...... 2,158 15,240 ...... 15,240 15,901 ...... 15,901

 Office of Innovation and Improvement 109 ...... 109 899 ...... 899 750 ...... 750

 Office of English Language Acquisition 46 ...... 46 463 ...... 463 484 ...... 484

 Office of Special Education and Rehabilitative Services:

 Special Education 1,154 ...... 1,154 8,410 ...... 8,410 8,648 ...... 8,648

 Rehabilitation Services and Disability Research 243 ...... 243 2,276 ...... 2,276 2,227 ...... 2,227

 Special Institutions for Persons with Disabilities 14 ...... 14 147 ...... 147 145 ...... 145

 Office of Vocational and Adult Education 140 ...... 140 1,056 ...... 1,056 1,082 ...... 1,082

 Office of Postsecondary Education:

 Higher Education 178 ...... 178 1,343 ...... 1,343 1,423 ...... 1,423

 Other -1 2 -3 162 7 155 172 9 163

 Total--Office of Postsecondary Education 177 2 175 1,505 7 1,498 1,595 9 1,586

 Office of Federal Student Aid:

 Student Financial Assistance 842 ...... 842 20,560 ...... 20,560 21,328 ...... 21,328

 Student Aid Administration 139 ...... 139 882 ...... 882 852 ...... 852

 Federal Student Loan Reserve Fund ...... ...... ...... 16 ...... 16 166 ...... 166

 Federal Direct Student Loans ...... ...... ...... ...... ...... ...... (**) ...... (**)

 Federal Family Education Loans -37 ...... -37 -258 ...... -258 -183 ...... -183

 Other (**) 1 -1 9 6 3 8 ...... 8

 Total--Office of Federal Student Aid 944 1 943 21,210 6 21,203 22,172 ...... 22,172

 Institute of Education Sciences 47 ...... 47 407 ...... 407 418 ...... 418

 Departmental Management 50 ...... 50 376 ...... 376 385 ...... 385

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

 Proprietary Receipts from the Public ...... 92 -92 ...... 6,192 -6,192 ...... 17,839 -17,839

 Intrabudgetary Transactions 102 ...... 102 -76 ...... -76 41 ...... 41

 Total--Department of Education 5,184 95 5,089 51,913 6,206 45,707 53,849 17,848 36,000

Department of Energy:

 National Nuclear Security Administration:

 Naval Reactors 175 ...... 175 732 ...... 732 710 ...... 710

 Weapons Activities 502 ...... 502 5,059 ...... 5,059 5,076 ...... 5,076

 Defense Nuclear Nonproliferation 138 ...... 138 1,230 ...... 1,230 1,238 ...... 1,238

 Other 25 ...... 25 239 ...... 239 245 ...... 245

9
This Month

Outlays Gross

Outlays

Applicable

Receipts Outlays

Current Fiscal Year to Date Prior Fiscal Year to Date

Classification Gross

Outlays

Applicable

Receipts Outlays GrossOutlays

Applicable

Receipts

Table 5. Outlays of the U.S. Government, May 2015 and Other Periods - Continued

[$ millions]

Department of Energy: - Continued

 Environmental and Other Defense Activities:

 Defense Environmental Cleanup 821 ...... 821 3,739 ...... 3,739 3,116 ...... 3,116

 Other Defense Activities 75 ...... 75 557 ...... 557 474 ...... 474

 Defense Nuclear Waste Disposal (**) ...... (**) 3 ...... 3 2 ...... 2

 Energy Programs:

 Science 389 ...... 389 3,228 ...... 3,228 3,297 ...... 3,297

 Energy Supply 116 ...... 116 971 ...... 971 949 ...... 949

 Energy Efficiency and Renewable Energy 161 ...... 161 1,217 ...... 1,217 1,389 ...... 1,389

 Fossil Energy Research and Development 55 ...... 55 562 ...... 562 558 ...... 558

 Uranium Enrichment Decontamination and Decommissioning

 Fund 38 ...... 38 400 ...... 400 264 ...... 264

 Advanced Technology Vehicles Manufacturing Loan Program 1 ...... 1 18 ...... 18 17 ...... 17

 Title 17 Innovative Technology Loan Guarantee Program 3 ...... 3 96 ...... 96 167 ...... 167

 Other 82 3 79 662 36 626 615 47 569

 Total--Energy Programs 844 3 841 7,154 36 7,118 7,256 47 7,209

 Power Marketing Administration 271 293 -22 2,581 2,540 41 2,484 2,644 -160

 Departmental Administration 21 ...... 21 121 ...... 121 95 ...... 95

 Proprietary Receipts from the Public ...... 64 -64 ...... 785 -785 ...... 1,439 -1,439

 Intrabudgetary Transactions -622 ...... -622 -1,459 ...... -1,459 -1,024 ...... -1,024

 Total--Department of Energy 2,251 360 1,891 19,956 3,361 16,596 19,672 4,129 15,543

Department of Health and Human Services:

 Food and Drug Administration 294 (**) 294 1,842 5 1,837 1,472 5 1,467

 Health Resources and Services Administration 659 ...... 659 6,009 ...... 6,009 6,004 5 5,999

 Indian Health Service 178 ...... 178 3,645 ...... 3,645 3,745 ...... 3,745

 Centers for Disease Control and Prevention 539 ...... 539 4,377 ...... 4,377 4,076 ...... 4,076

 National Institutes of Health 2,250 ...... 2,250 18,904 ...... 18,904 19,884 ...... 19,884

 Substance Abuse and Mental Health Services Administration 410 ...... 410 2,112 ...... 2,112 2,155 ...... 2,155

 Agency for Healthcare Research and Quality 10 ...... 10 111 ...... 111 49 ...... 49

 Centers for Medicare and Medicaid Services:

 Grants to States for Medicaid 28,476 ...... 28,476 229,595 ...... 229,595 190,950 ...... 190,950

 Payments to Health Care Trust Funds 21,839 ...... 21,839 186,739 ...... 186,739 180,736 ...... 180,736

 Children's Health Insurance Fund 482 ...... 482 5,930 ...... 5,930 6,905 ...... 6,905

 State Grants and Demonstrations 48 ...... 48 357 ...... 357 325 ...... 325

 Federal Hospital Insurance Trust Fund:

 Benefit Payments 22,277 ...... 22,277 180,186 ...... 180,186 177,518 ...... 177,518

 Administrative Expenses 303 ...... 303 5,360 ...... 5,360 5,751 ...... 5,751

 Total--Federal Hospital Insurance Trust Fund 22,580 ...... 22,580 185,546 ...... 185,546 183,269 ...... 183,269

 Health Care Fraud and Abuse Control 114 ...... 114 1,048 ...... 1,048 839 ...... 839

 Federal Supplementary Medical Insurance Trust Fund:

 Benefit Payments 23,574 ...... 23,574 177,249 ...... 177,249 171,363 ...... 171,363

 Administrative Expenses 580 ...... 580 4,074 ...... 4,074 4,305 ...... 4,305

 Medicare Prescription Drugs:

 Benefit Payments 6,071 ...... 6,071 50,858 ...... 50,858 47,692 ...... 47,692

 Administrative Expenses 36 ...... 36 323 ...... 323 271 ...... 271

 Total--Federal Supplementary Medical Insurance Trust

 Fund 30,261 ...... 30,261 232,504 ...... 232,504 223,631 ...... 223,631

 Other 237 ...... 237 1,937 ...... 1,937 2,551 ...... 2,551

 Total--Centers for Medicare and Medicaid Services 104,037 ...... 104,037 843,657 ...... 843,657 789,206 ...... 789,206

 Administration for Children and Families:

 Temporary Assistance for Needy Families 1,281 ...... 1,281 9,867 ...... 9,867 10,497 ...... 10,497

 Contingency Fund 156 ...... 156 536 ...... 536 436 ...... 436

 Payments to States for Child Support Enforcement and

 Family Support Programs 253 ...... 253 2,142 ...... 2,142 2,200 ...... 2,200

 Low Income Home Energy Assistance 220 ...... 220 2,779 ...... 2,779 2,886 ...... 2,886

 Refugee and Entrant Assistance 109 ...... 109 803 ...... 803 701 ...... 701

 Child Care Entitlement to States 225 ...... 225 1,864 ...... 1,864 1,815 ...... 1,815

 Payments to States for the Child Care and Development

 Block Grant 149 ...... 149 1,399 ...... 1,399 1,414 ...... 1,414

 Social Services Block Grant 146 ...... 146 1,238 ...... 1,238 1,100 ...... 1,100

 Children and Families Services Programs 837 ...... 837 6,798 ...... 6,798 6,368 ...... 6,368

 Payments to States for Foster Care and Adoption

 Assistance 678 ...... 678 4,906 ...... 4,906 4,676 ...... 4,676

 Other 48 ...... 48 354 ...... 354 362 ...... 362

 Total--Administration for Children and Families 4,103 ...... 4,103 32,686 ...... 32,686 32,454 ...... 32,454

10
This Month

Outlays Gross

Outlays

Applicable

Receipts Outlays

Current Fiscal Year to Date Prior Fiscal Year to Date

Classification Gross

Outlays

Applicable

Receipts Outlays GrossOutlays

Applicable

Receipts

Table 5. Outlays of the U.S. Government, May 2015 and Other Periods - Continued

[$ millions]

Department of Health and Human Services: - Continued

 Administration for Community Living 144 ...... 144 1,106 ...... 1,106 954 ...... 954

 Departmental Management 194 ...... 194 1,873 ...... 1,873 1,862 ...... 1,862

 Other 75 ...... 75 414 ...... 414 524 ...... 524

 Proprietary Receipts from the Public ...... 7,050 -7,050 ...... 60,169 -60,169 ...... 58,587 -58,587

 Intrabudgetary Transactions:

 Payments for Health Insurance for the Aged:

 Federal Supplementary Medical Insurance Trust Fund -21,839 ...... -21,839 -172,791 ...... -172,791 -167,696 ...... -167,696

 Payments for Tax and Other Credits:

 Federal Hospital Insurance Trust Fund -2 ...... -2 -13,971 ...... -13,971 -13,037 ...... -13,037

 Other -47 ...... -47 -46 ...... -46 934 ...... 934

 Total--Department of Health and Human Services 91,007 7,050 83,956 729,929 60,174 669,755 682,587 58,597 623,990

Department of Homeland Security:

 Departmental Management and Operations 274 ...... 274 638 ...... 638 646 ...... 646

 Citizenship and Immigration Services 236 ...... 236 2,069 ...... 2,069 1,907 ...... 1,907

 United States Secret Service 155 ...... 155 1,186 ...... 1,186 1,164 ...... 1,164

 Transportation Security Administration 331 ...... 331 3,934 ...... 3,934 3,472 ...... 3,472

 Immigration and Customs Enforcement 516 ...... 516 3,834 ...... 3,834 3,500 ...... 3,500

 U.S. Customs and Border Protection 951 1 950 8,072 5 8,067 7,598 (**) 7,598

 United States Coast Guard 799 ...... 799 6,911 ...... 6,911 7,063 ...... 7,063

 National Protection and Programs Directorate 100 ...... 100 863 ...... 863 833 ...... 833

 Federal Emergency Management Agency:

 State and Local Programs 162 ...... 162 1,507 ...... 1,507 1,736 ...... 1,736

 Firefighter Assistance Grants 49 ...... 49 414 ...... 414 424 ...... 424

 Disaster Relief 493 ...... 493 4,439 ...... 4,439 3,747 ...... 3,747

 National Flood Insurance Fund 46 261 -215 570 1,525 -955 678 1,461 -784

 Other 107 ...... 107 784 ...... 784 835 ...... 835

 Total--Federal Emergency Management Agency 857 261 596 7,715 1,525 6,190 7,420 1,461 5,959

 Science and Technology 72 ...... 72 495 ...... 495 456 ...... 456

 Domestic Nuclear Detection Office 23 ...... 23 196 ...... 196 198 ...... 198

 Other 34 ...... 34 257 ...... 257 251 ...... 251

 Proprietary Receipts from the Public ...... 252 -252 ...... 408 -408 ...... 159 -159

 Intrabudgetary Transactions 13 ...... 13 7 ...... 7 -6 ...... -6

 Offsetting Governmental Receipts ...... 913 -913 ...... 6,667 -6,667 ...... 5,083 -5,083

 Total--Department of Homeland Security 4,360 1,426 2,934 36,177 8,605 27,573 34,501 6,703 27,798

Department of Housing and Urban Development:

 Public and Indian Housing Programs:

 Tenant Based Rental Assistance 1,493 ...... 1,493 12,155 ...... 12,155 12,450 ...... 12,450

 Housing Certificate Fund 19 ...... 19 180 ...... 180 239 ...... 239

 Project-Based Rental Assistance 858 ...... 858 6,785 ...... 6,785 6,503 ...... 6,503

 Public Housing Capital Fund 143 ...... 143 1,143 ...... 1,143 1,293 ...... 1,293

 Public Housing Operating Fund 363 ...... 363 2,909 ...... 2,909 2,815 ...... 2,815

 Revitalization of Severely Distressed Public Housing

 (Hope VI) 5 ...... 5 57 ...... 57 65 ...... 65

 Native American Housing Block Grant 77 ...... 77 501 ...... 501 523 ...... 523

 Other 11 ...... 11 53 ...... 53 40 ...... 40

 Total--Public and Indian Housing Programs 2,970 ...... 2,970 23,783 ...... 23,783 23,929 ...... 23,929

 Community Planning and Development:

 Housing Opportunities for Persons with AIDS 23 ...... 23 219 ...... 219 194 ...... 194

 Community Development Fund 454 ...... 454 4,285 ...... 4,285 4,293 ...... 4,293

 Home Investment Partnership Program 92 ...... 92 767 ...... 767 827 ...... 827

 Neighborhood Stabilization Program 5 ...... 5 48 ...... 48 264 ...... 264

 Homeless Assistance Grants 142 ...... 142 1,264 ...... 1,264 1,267 ...... 1,267

 Other 5 ...... 5 54 (**) 54 63 (**) 63

 Total--Community Planning and Development 720 ...... 720 6,636 (**) 6,636 6,908 (**) 6,908

 Housing Programs:

 Credit Accounts:

 FHA-Mutual Mortgage Insurance Fund, Program Account 10 ...... 10 12,969 ...... 12,969 5,836 ...... 5,836

 FHA-Mutual Mortgage Insurance Capital Reserve Account -707 ...... -707 -15,783 ...... -15,783 -9,778 ...... -9,778

 FHA-Mutual Mortgage and Cooperative Housing Insurance

 Fund, Liquidating Account 3 2 1 25 19 5 16 12 4

 FHA-General and Special Risk Fund, Program Account ...... ...... ...... 2,080 ...... 2,080 210 ...... 210

 FHA-General and Special Risk Fund, Liquidating Account 5 11 -7 44 161 -117 38 159 -121

11
This Month

Outlays Gross

Outlays

Applicable

Receipts Outlays

Current Fiscal Year to Date Prior Fiscal Year to Date

Classification Gross

Outlays

Applicable

Receipts Outlays GrossOutlays

Applicable

Receipts

Table 5. Outlays of the U.S. Government, May 2015 and Other Periods - Continued

[$ millions]

Department of Housing and Urban Development: - Continued

 Housing for the Elderly or Handicapped Fund,

 Liquidating Account (**) 46 -46 2 355 -354 (**) 321 -321

 Housing for the Elderly 60 ...... 60 511 ...... 511 594 ...... 594

 Housing for Persons with Disabilities 15 ...... 15 127 ...... 127 153 ...... 153

 Other Assisted Housing Programs 19 ...... 19 179 ...... 179 222 ...... 222

 Other 3 7 -3 43 32 11 52 31 21

 Total--Housing Programs -592 66 -658 196 568 -372 -2,656 523 -3,179

 Government National Mortgage Association:

 Guarantees of Mortgage-Backed Securities 9 (**) 9 28 1 27 20 51 -30

 Management and Administration 136 ...... 136 1,157 ...... 1,157 1,141 ...... 1,141

 Other 16 ...... 16 126 ...... 126 132 ...... 132

 Proprietary Receipts from the Public:

 FHA-General and Special Risk Fund ...... 20 -20 ...... 2,579 -2,579 ...... 2,464 -2,464

 Other ...... 4 -4 ...... 12 -12 ...... 17 -17

 Intrabudgetary Transactions (**) ...... (**) -5 ...... -5 -8 ...... -8

 Offsetting Governmental Receipts ...... 1 -1 ...... 7 -7 ...... 2 -2

 Total--Department of Housing and Urban Development 3,259 92 3,167 31,920 3,166 28,755 29,467 3,057 26,410

Department of the Interior:

 Land and Minerals Management:

 Bureau of Land Management:

 Management of Lands and Resources 78 ...... 78 613 ...... 613 638 ...... 638

 Other 44 3 41 297 30 267 310 -94 404

 Bureau of Ocean Energy Management 7 ...... 7 50 ...... 50 30 ...... 30

 Office of Surface Mining Reclamation and Enforcement 27 ...... 27 491 ...... 491 407 ...... 407

 Total--Land and Minerals Management 156 3 154 1,452 30 1,422 1,386 -94 1,479

 Water and Science:

 Bureau of Reclamation:

 Water and Related Resources 65 ...... 65 463 ...... 463 521 ...... 521

 Other 34 30 4 388 235 154 869 290 579

 Central Utah Project (**) ...... (**) 10 ...... 10 10 ...... 10

 United States Geological Survey 81 ...... 81 680 ...... 680 719 ...... 719

 Total--Water and Science 180 30 150 1,542 235 1,307 2,118 290 1,828

 Fish and Wildlife and Parks:

 United States Fish and Wildlife Service 199 ...... 199 1,754 ...... 1,754 1,759 ...... 1,759

 National Park Service 230 ...... 230 1,940 ...... 1,940 1,798 ...... 1,798

 Total--Fish and Wildlife and Parks 428 ...... 428 3,694 ...... 3,694 3,557 ...... 3,557

 Bureau of Indian Affairs and Bureau of Indian Education 152 (**) 152 1,834 1 1,834 1,580 (**) 1,579

 Departmental Offices:

 Mineral Leasing and Associated Payments 114 ...... 114 1,327 ...... 1,327 1,423 ...... 1,423

 Other 93 ...... 93 541 ...... 541 288 ...... 288

 Insular Affairs 19 ...... 19 246 ...... 246 271 ...... 271

 Office of the Special Trustee for American Indians 24 ...... 24 227 ...... 227 117 ...... 117

 Department-Wide Programs 136 ...... 136 558 ...... 558 440 ...... 440

 Other 18 ...... 18 123 ...... 123 111 ...... 111

 Proprietary Receipts from the Public ...... 423 -423 ...... 3,551 -3,551 ...... 3,786 -3,786

 Intrabudgetary Transactions -44 ...... -44 -145 ...... -145 -116 ...... -116

 Total--Department of the Interior 1,276 456 821 11,396 3,816 7,580 11,175 3,982 7,193

Department of Justice:

 General Administration 94 ...... 94 279 ...... 279 139 ...... 139

 Legal Activities and U.S. Marshals:

 General Legal Activities 61 ...... 61 583 ...... 583 541 ...... 541

 United States Attorneys 152 ...... 152 1,294 ...... 1,294 1,226 ...... 1,226

 United States Marshals Service 87 ...... 87 750 ...... 750 736 ...... 736

 Assets Forfeiture Fund 223 ...... 223 1,979 ...... 1,979 821 ...... 821

 Other 152 ...... 152 167 ...... 167 1,246 ...... 1,246

 Federal Bureau of Investigation 648 ...... 648 5,274 ...... 5,274 5,178 ...... 5,178

 Drug Enforcement Administration 179 ...... 179 1,534 ...... 1,534 1,488 ...... 1,488

 Bureau of Alcohol, Tobacco, Firearms, and Explosives 86 ...... 86 779 ...... 779 709 ...... 709

 Federal Prison System 578 30 548 4,906 250 4,656 4,722 252 4,470

 Office of Justice Programs:

 State and Local Law Enforcement Assistance 53 ...... 53 740 ...... 740 878 ...... 878

 Community Oriented Policing Services 21 ...... 21 170 ...... 170 227 ...... 227

12
This Month

Outlays Gross

Outlays

Applicable

Receipts Outlays

Current Fiscal Year to Date Prior Fiscal Year to Date

Classification Gross

Outlays

Applicable

Receipts Outlays GrossOutlays

Applicable

Receipts

Table 5. Outlays of the U.S. Government, May 2015 and Other Periods - Continued

[$ millions]

Department of Justice: - Continued

 Crime Victims Fund 52 ...... 52 427 ...... 427 463 ...... 463

 Other 89 ...... 89 590 ...... 590 639 ...... 639

 Other 65 ...... 65 563 ...... 563 435 ...... 435

 Proprietary Receipts from the Public ...... 35 -35 ...... 1,489 -1,489 ...... 317 -317

 Intrabudgetary Transactions -35 ...... -35 -738 ...... -738 453 ...... 453

 Offsetting Governmental Receipts ...... 46 -46 ...... 341 -341 ...... 351 -351

 Total--Department of Justice 2,506 111 2,395 19,296 2,079 17,217 19,899 921 18,978

Department of Labor:

 Employment and Training Administration:

 Training and Employment Services 254 ...... 254 2,037 ...... 2,037 2,023 ...... 2,023

 Office of Job Corps 159 ...... 159 1,100 ...... 1,100 1,054 ...... 1,054

 Community Service Employment for Older Americans 32 ...... 32 282 ...... 282 273 ...... 273

 Federal Unemployment Benefits and Allowances 36 ...... 36 341 ...... 341 346 ...... 346

 Federal Additional Unemployment Compensation

 Program-Recovery Act -1 ...... -1 -6 ...... -6 -8 ...... -8

 State Unemployment Insurance and Employment Service

 Operations -45 ...... -45 -72 ...... -72 226 ...... 226

 Payments to the Unemployment Trust Fund ...... ...... ...... 61 ...... 61 5,028 ...... 5,028

 Advances to the Unemployment Trust Fund and Other Funds ...... ...... ...... ...... ...... ...... 10 ...... 10

 Program Administration 18 ...... 18 70 ...... 70 64 ...... 64

 Unemployment Trust Fund:

 Federal-State Unemployment Insurance:

 State Unemployment Benefits 2,497 ...... 2,497 22,429 ...... 22,429 31,678 ...... 31,678

 State Administrative Expenses 361 ...... 361 2,639 ...... 2,639 2,508 ...... 2,508

 Federal Administrative Expenses 18 ...... 18 355 ...... 355 335 ...... 335

 Other 26 ...... 26 95 ...... 95 99 ...... 99

 Total--Unemployment Trust Fund 2,903 ...... 2,903 25,518 ...... 25,518 34,620 ...... 34,620

 Other 62 ...... 62 324 ...... 324 374 ...... 374

 Total--Employment and Training Administration 3,419 ...... 3,419 29,657 ...... 29,657 44,011 ...... 44,011

 Pension Benefit Guaranty Corporation 509 573 -64 4,054 4,724 -670 3,985 3,662 324

 Employment Standards Administration (**) ...... (**) (**) ...... (**) 1 ...... 1

 Office of Workers' Compensation Programs:

 Special Benefits 72 ...... 72 -732 ...... -732 -833 ...... -833

 Energy Employees Occupational Illness Compensation Fund 76 ...... 76 687 ...... 687 703 ...... 703

 Special Benefits for Disabled Coal Miners 9 ...... 9 79 ...... 79 87 ...... 87

 Black Lung Disability Trust Fund 20 ...... 20 189 ...... 189 149 ...... 149

 Other 29 ...... 29 242 ...... 242 234 ...... 234

 Wage and Hour Division 29 ...... 29 185 ...... 185 178 ...... 178

 Occupational Safety and Health Administration 46 ...... 46 375 ...... 375 351 ...... 351

 Mine Safety and Health Administration 35 ...... 35 253 ...... 253 234 ...... 234

 Bureau of Labor Statistics 49 ...... 49 355 ...... 355 339 ...... 339

 Departmental Management 16 ...... 16 222 ...... 222 254 ...... 254

 Other 30 ...... 30 215 ...... 215 204 ...... 204

 Proprietary Receipts from the Public ...... (**) (**) ...... -2 2 ...... 6 -6

 Intrabudgetary Transactions -64 ...... -64 -544 ...... -544 -5,762 ...... -5,762

 Total--Department of Labor 4,274 574 3,700 35,238 4,722 30,516 44,138 3,668 40,470

Department of State:

 Administration of Foreign Affairs:

 Diplomatic and Consular Programs 651 ...... 651 5,402 ...... 5,402 5,425 ...... 5,425

 Educational and Cultural Exchange Programs 51 ...... 51 397 ...... 397 380 ...... 380

 Embassy Security, Construction, and Maintenance -139 ...... -139 713 ...... 713 1,126 ...... 1,126

 Payment to Foreign Service Retirement and Disability

 Fund ...... ...... ...... 40 ...... 40 159 ...... 159

 Foreign Service Retirement and Disability Fund 77 ...... 77 616 ...... 616 611 ...... 611

 Other -440 ...... -440 79 ...... 79 176 ...... 176

 Total--Administration of Foreign Affairs 200 ...... 200 7,247 ...... 7,247 7,877 ...... 7,877

 International Organizations and Conferences 49 ...... 49 1,313 ...... 1,313 1,544 ...... 1,544

 Global Health and Child Survival 563 ...... 563 4,741 ...... 4,741 5,178 ...... 5,178

 Migration and Refugee Assistance 334 ...... 334 1,618 ...... 1,618 1,846 ...... 1,846

 International Narcotics Control and Law Enforcement 99 ...... 99 772 ...... 772 811 ...... 811

 Andean Counterdrug Programs (**) ...... (**) 10 ...... 10 22 ...... 22

 Other 35 ...... 35 292 ...... 292 279 ...... 279

 Proprietary Receipts from the Public ...... 4 -4 ...... 46 -46 ...... 52 -52

 Intrabudgetary Transactions 45 ...... 45 -153 ...... -153 -313 ...... -313

 Total--Department of State 1,325 4 1,321 15,841 46 15,795 17,243 52 17,191

13
This Month

Outlays Gross

Outlays

Applicable

Receipts Outlays

Current Fiscal Year to Date Prior Fiscal Year to Date

Classification Gross

Outlays

Applicable

Receipts Outlays GrossOutlays

Applicable

Receipts

Table 5. Outlays of the U.S. Government, May 2015 and Other Periods - Continued

[$ millions]

Department of Transportation:

 Office of the Secretary 83 ...... 83 494 ...... 494 473 ...... 473

 Federal Aviation Administration:

 Operations 346 ...... 346 2,140 ...... 2,140 1,763 ...... 1,763

 Airport and Airway Trust Fund:

 Grants-In-Aid for Airports 218 ...... 218 2,011 ...... 2,011 2,044 ...... 2,044

 Facilities and Equipment 214 ...... 214 1,658 ...... 1,658 1,751 ...... 1,751

 Research, Engineering, and Development 12 ...... 12 100 ...... 100 83 ...... 83

 Trust Fund Share of FAA Operations 400 ...... 400 4,200 ...... 4,200 4,600 ...... 4,600

 Total--Airport and Airway Trust Fund 844 ...... 844 7,969 ...... 7,969 8,478 ...... 8,478

 Other 49 8 41 -13 -20 7 -67 175 -243

 Total--Federal Aviation Administration 1,239 8 1,231 10,096 -20 10,116 10,174 175 9,999

 Federal Highway Administration:

 Highway Trust Fund:

 Federal-Aid Highways 3,222 ...... 3,222 23,134 ...... 23,134 24,301 ...... 24,301

 Other (**) ...... (**) 5 ...... 5 6 3 3

 Highway Infrastructure Investment, Recovery Act 10 ...... 10 57 ...... 57 125 ...... 125

 Other Programs 47 ...... 47 440 ...... 440 12,321 ...... 12,321

 Total--Federal Highway Administration 3,280 ...... 3,280 23,636 ...... 23,636 36,753 3 36,751

 Federal Motor Carrier Safety Administration 36 ...... 36 351 ...... 351 335 ...... 335

 National Highway Traffic Safety Administration 78 ...... 78 579 ...... 579 569 ...... 569

 Federal Railroad Administration:

 Operating Subsidy Grants to the National Railroad

 Passenger Corporation ...... ...... ...... 188 ...... 188 270 ...... 270

 Capital and Debt Service Grants to the National Railroad

 Passenger Corporation 79 ...... 79 655 ...... 655 558 ...... 558

 Capital Assistance for High Speed Rail Corridors and

 Intercity Passenger Rail Service 69 ...... 69 532 ...... 532 643 ...... 643

 Other 41 ...... 41 290 ...... 290 300 (**) 300

 Total--Federal Railroad Administration 189 ...... 189 1,664 ...... 1,664 1,771 (**) 1,771

 Federal Transit Administration:

 Formula Grants 4 ...... 4 27 ...... 27 64 ...... 64

 Capital Investment Grants 321 ...... 321 1,406 ...... 1,406 1,167 ...... 1,167

 Transit Formula Grants 597 ...... 597 5,193 ...... 5,193 5,458 ...... 5,458

 Transit Capital Assistance, Recovery Act 8 ...... 8 77 ...... 77 128 ...... 128

 Other 79 ...... 79 380 ...... 380 492 ...... 492

 Total--Federal Transit Administration 1,009 ...... 1,009 7,084 ...... 7,084 7,309 ...... 7,309

 Maritime Administration 48 (**) 48 1 352 8 344 158 7 151

 Other 42 3 40 267 20 247 249 18 231

 Proprietary Receipts from the Public ...... 17 -17 ...... 73 -73 ...... 43 -43

 Intrabudgetary Transactions:

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

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

 Offsetting Governmental Receipts ...... 46 -46 ...... 120 -120 ...... 86 -86

 Total--Department of Transportation 6,003 73 5,930 44,523 201 44,322 46,099 333 45,766

Department of the Treasury:

 Departmental Offices:

 Exchange Stabilization Fund 5 (**) 4 9 44 -35 ...... 78 -78

 Grants for Specified Energy Property in Lieu of Tax

 Credit 391 ...... 391 1,535 ...... 1,535 2,215 ...... 2,215

 Housing and Economic Recovery Programs 176 ...... 176 176 ...... 176 3 ...... 3

 Troubled Asset Relief Program 335 ...... 335 2,479 ...... 2,479 2,980 ...... 2,980

 Other 94 ...... 94 1,137 ...... 1,137 1,416 ...... 1,416

 Bureau of the Fiscal Service:

 Financial Management Service:

 Payment to the Resolution Funding Corporation ...... ...... ...... 1,976 ...... 1,976 1,976 ...... 1,976

 Financial Agent Services 68 ...... 68 421 ...... 421 385 ...... 385

 Interest Paid to Credit Financing Accounts ...... ...... ...... ...... ...... ...... 1 ...... 1

 Claims, Judgments, and Relief Acts 168 ...... 168 2,119 ...... 2,119 1,282 ...... 1,282

 Other 19 2 18 441 6 435 1,567 2 1,566

 Total--Financial Management Service 256 2 254 4,958 6 4,952 5,212 2 5,210

 Bureau of the Public Debt 11 ...... 11 542 ...... 542 358 ...... 358

 Total--Bureau of the Fiscal Service 266 2 265 5,500 6 5,494 5,570 2 5,568

14
This Month

Outlays Gross

Outlays

Applicable

Receipts Outlays

Current Fiscal Year to Date Prior Fiscal Year to Date

Classification Gross

Outlays

Applicable

Receipts Outlays GrossOutlays

Applicable

Receipts

Table 5. Outlays of the U.S. Government, May 2015 and Other Periods - Continued

[$ millions]

Department of the Treasury: - Continued

 Federal Financing Bank -15 ...... -15 -739 ...... -739 -582 ...... -582

 Alcohol and Tobacco Tax and Trade Bureau:

 Salaries and Expenses 8 ...... 8 64 ...... 64 62 ...... 62

 Internal Revenue Collections for Puerto Rico 27 ...... 27 226 ...... 226 208 ...... 208

 Bureau of Engraving and Printing -11 ...... -11 -35 ...... -35 -32 ...... -32

 United States Mint 239 301 -62 1,930 2,350 -420 2,087 2,333 -246

 Internal Revenue Service:

 Taxpayer Services 183 ...... 183 1,494 ...... 1,494 1,539 ...... 1,539

 Enforcement 362 ...... 362 3,143 ...... 3,143 3,199 ...... 3,199

 Operations Support 316 ...... 316 2,718 ...... 2,718 2,725 ...... 2,725

 Build America Bond Payments, Recovery Act 412 ...... 412 2,695 ...... 2,695 2,685 ...... 2,685

 Refundable Premium Tax Credits and Cost Sharing

 Reductions 2,144 ...... 2,144 15,961 ...... 15,961 4,654 ...... 4,654

 Payment Where Earned Income Credit Exceeds Liability for

 Tax 1,028 ...... 1,028 59,277 ...... 59,277 58,980 ...... 58,980

 Payment Where Child Tax Credit Exceeds Liability for Tax 363 ...... 363 20,230 ...... 20,230 21,028 ...... 21,028

 Payment Where American Opportunity Tax Credit Exceeds

 Liability for Tax 95 ...... 95 4,092 ...... 4,092 4,147 ...... 4,147

 Refunding Internal Revenue Collections, Interest 71 ...... 71 703 ...... 703 679 ...... 679

 Other 102 ...... 102 884 (**) 884 845 1 844

 Total--Internal Revenue Service 5,076 ...... 5,076 111,196 (**) 111,196 100,481 1 100,480

 Comptroller of the Currency 75 3 72 665 1,023 -358 665 520 145

 Interest on the Public Debt:

 Interest on Treasury Debt Securities (Gross):

 Public Issues (Accrual Basis) 26,805 ...... 26,805 154,155 ...... 154,155 167,090 ...... 167,090

 Special Issues (Cash Basis) 5,888 ...... 5,888 71,056 ...... 71,056 88,964 ...... 88,964

 Total--Interest on Treasury Debt Securities (Gross) 32,693 ...... 32,693 225,211 ...... 225,211 256,054 ...... 256,054

 Total--Interest on the Public Debt 32,693 ...... 32,693 225,211 ...... 225,211 256,054 ...... 256,054

 Other 8 ...... 8 63 ...... 63 58 ...... 58

 Proprietary Receipts from the Public ...... -183 183 ...... 13,474 -13,474 ...... 66,357 -66,357

 Intrabudgetary Transactions -99 ...... -99 -1,383 ...... -1,383 -2,239 ...... -2,239

 Total--Department of the Treasury 39,268 124 39,144 348,034 16,897 331,137 368,944 69,291 299,654

Department of Veterans Affairs:

 Joint DOD-VA Medical Facility Demonstration Fund 29 ...... 29 249 ...... 249 238 ...... 238

 Veterans Health Administration:

 Veterans Choice Fund, Veterans Health Administration 1 ...... 1 84 ...... 84 ...... ...... ......

 Medical Services 3,984 ...... 3,984 32,859 ...... 32,859 29,827 ...... 29,827

 Medical Support and Compliance 444 ...... 444 3,886 ...... 3,886 3,740 ...... 3,740

 Medical Facilities 389 ...... 389 3,298 ...... 3,298 3,448 ...... 3,448

 Other 93 35 58 793 295 498 720 279 441

 Benefits Programs:

 Public Enterprise Funds:

 Housing Accounts (**) 1 -1 3 12 -9 3 14 -11

 Other 79 76 3 647 610 37 638 619 19

 Compensation and Pensions 6,331 ...... 6,331 49,498 ...... 49,498 51,261 ...... 51,261

 Readjustment Benefits 1,065 ...... 1,065 9,374 ...... 9,374 9,804 ...... 9,804

 Veterans Housing Benefit Program Fund 70 ...... 70 796 ...... 796 2,118 ...... 2,118

 Insurance Funds:

 National Service Life 81 ...... 81 686 ...... 686 644 ...... 644

 Veterans Special Life 14 2 12 118 59 59 114 64 50

 Other 8 ...... 8 39 ...... 39 47 ...... 47

 Total--Benefits Programs 7,650 79 7,571 61,161 681 60,479 64,630 697 63,933

 Departmental Administration:

 Construction 154 ...... 154 1,171 ...... 1,171 806 ...... 806

 Information Technology Systems 288 ...... 288 2,553 ...... 2,553 2,296 ...... 2,296

 General Operating Expenses 180 ...... 180 1,597 (**) 1,597 1,505 1 1,504

 Other 84 ...... 84 785 ...... 785 666 ...... 666

 Proprietary Receipts from the Public:

 National Service Life ...... 6 -6 ...... 52 -52 ...... 21 -21

 Other ...... 276 -276 ...... 2,653 -2,653 ...... 2,186 -2,186

 Intrabudgetary Transactions -5 ...... -5 -4 ...... -4 -11 ...... -11

 Total--Department of Veterans Affairs 13,290 396 12,894 108,431 3,681 104,750 107,865 3,184 104,682

15
This Month

Outlays Gross

Outlays

Applicable

Receipts Outlays

Current Fiscal Year to Date Prior Fiscal Year to Date

Classification Gross

Outlays

Applicable

Receipts Outlays GrossOutlays

Applicable

Receipts

Table 5. Outlays of the U.S. Government, May 2015 and Other Periods - Continued

[$ millions]

Corps of Engineers:

 Construction 189 ...... 189 1,354 ...... 1,354 1,282 ...... 1,282

 Operation and Maintenance 149 ...... 149 1,243 ...... 1,243 1,075 ...... 1,075

 Flood Control and Coastal Emergencies 42 ...... 42 457 ...... 457 564 ...... 564

 Harbor Maintenance Trust Fund 92 ...... 92 738 ...... 738 653 ...... 653

 Rivers and Harbors Contributed Funds 37 ...... 37 263 ...... 263 250 ...... 250

 Other 59 ...... 59 973 ...... 973 854 ...... 854

 Proprietary Receipts from the Public ...... 56 -56 ...... 604 -604 ...... 290 -290

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

 Total--Corps of Engineers 567 56 510 5,028 604 4,424 4,677 290 4,387

Other Defense Civil Programs:

 Military Retirement:

 Payment to Military Retirement Fund ...... ...... ...... 75,562 ...... 75,562 72,885 ...... 72,885

 Military Retirement Fund 4,741 ...... 4,741 37,753 ...... 37,753 41,037 ...... 41,037

 Retiree Health Care:

 Payment to Department of Defense Medicare-Eligible

 Retiree Health Care Fund ...... ...... ...... 4,005 ...... 4,005 4,250 ...... 4,250

 Department of Defense Medicare-Eligible Retiree Health

 Care Fund 763 ...... 763 6,957 ...... 6,957 6,343 ...... 6,343

 Educational Benefits 32 ...... 32 264 ...... 264 282 ...... 282

 Other 20 ...... 20 160 ...... 160 140 ...... 140

 Proprietary Receipts from the Public ...... 2 -2 ...... 13 -13 ...... 9 -9

 Intrabudgetary Transactions -1,097 ...... -1,097 -80,623 ...... -80,623 -82,227 ...... -82,227

 Total--Other Defense Civil Programs 4,459 2 4,457 44,077 13 44,064 42,710 9 42,701

Environmental Protection Agency:

 Science and Technology 59 ...... 59 494 ...... 494 518 ...... 518

 Environmental Programs and Management 187 ...... 187 1,669 ...... 1,669 1,749 ...... 1,749

 State and Tribal Assistance Grants 269 ...... 269 3,011 ...... 3,011 2,823 ...... 2,823

 Payment to the Hazardous Substance Superfund ...... ...... ...... 981 ...... 981 938 ...... 938

 Hazardous Substance Superfund -52 ...... -52 -865 ...... -865 494 ...... 494

 Other 38 (**) 38 104 29 75 100 29 72

 Proprietary Receipts from the Public ...... 1 -1 ...... 270 -270 ...... 78 -78

 Intrabudgetary Transactions -17 ...... -17 -941 ...... -941 -918 ...... -918

 Offsetting Governmental Receipts ...... 3 -3 ...... 20 -20 ...... 17 -17

 Total--Environmental Protection Agency 483 4 479 4,453 319 4,134 5,706 124 5,581

Executive Office of the President:

 The White House 4 ...... 4 37 ...... 37 36 ...... 36

 Office of Management and Budget 7 ...... 7 58 ...... 58 55 ...... 55

 Unanticipated Needs -11,499 ...... -11,499 -11,492 ...... -11,492 9 ...... 9

 Other 16 ...... 16 154 ...... 154 145 ...... 145

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

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

 Total--Executive Office of the President -11,472 (**) -11,472 -11,242 (**) -11,242 245 (**) 244

General Services Administration:

 Real Property Activities 3 ...... 3 -550 ...... -550 -417 ...... -417

 Supply and Technology Activities 154 ...... 154 -208 ...... -208 372 ...... 372

 General Activities 10 ...... 10 139 ...... 139 52 ...... 52

 Proprietary Receipts from the Public ...... 31 -31 ...... 92 -92 ...... 108 -108

 Intrabudgetary Transactions -1 ...... -1 -4 ...... -4 -6 ...... -6

 Total--General Services Administration 166 31 136 -623 92 -715 1 108 -107

International Assistance Programs:

 Millennium Challenge Corporation 55 ...... 55 454 ...... 454 726 ...... 726

 International Security Assistance:

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

 Foreign Military Financing Program 112 ...... 112 4,777 ...... 4,777 4,433 ...... 4,433

 Economic Support Fund 281 ...... 281 3,475 ...... 3,475 2,754 ...... 2,754

 Other 65 5 60 611 21 589 745 68 677

 Total--International Security Assistance 458 5 453 8,863 21 8,842 8,357 68 8,289

 Multilateral Assistance:

 Contribution to the International Development

 Association ...... ...... ...... 1,288 ...... 1,288 5 ...... 5

 Other 24 ...... 24 1,856 ...... 1,856 922 ...... 922

 Total--Multilateral Assistance 24 ...... 24 3,144 ...... 3,144 927 ...... 927

16
This Month

Outlays Gross

Outlays

Applicable

Receipts Outlays

Current Fiscal Year to Date Prior Fiscal Year to Date

Classification Gross

Outlays

Applicable

Receipts Outlays GrossOutlays

Applicable

Receipts

Table 5. Outlays of the U.S. Government, May 2015 and Other Periods - Continued

[$ millions]

International Assistance Programs: - Continued

 Agency for International Development:

 Development Assistance Program 203 ...... 203 1,695 ...... 1,695 1,417 ...... 1,417

 Assistance for Europe, Eurasia and Central Asia 7 ...... 7 105 ...... 105 277 ...... 277

 International Disaster Assistance 208 ...... 208 1,718 ...... 1,718 1,062 ...... 1,062

 Operating Expenses 136 ...... 136 809 ...... 809 811 ...... 811

 Other 81 ...... 81 21 ...... 21 35 ...... 35

 Proprietary Receipts from the Public ...... 1 -1 ...... 2 -2 ...... 1 -1

 Intrabudgetary Transactions 5 ...... 5 7 ...... 7 -37 ...... -37

 Total--Agency for International Development 640 1 640 4,355 2 4,353 3,565 1 3,563

 Overseas Private Investment Corporation:

 Overseas Private Investment Corporation Accounts 6 23 -17 57 124 -67 52 126 -74

 Proprietary Receipts from the Public ...... 4 -4 ...... 76 -76 ...... 98 -98

 Total--Overseas Private Investment Corporation 6 26 -21 57 200 -143 52 224 -172

 Peace Corps 33 (**) 33 260 2 257 236 (**) 235

 International Monetary Programs 318 ...... 318 1,084 ...... 1,084 -77 1 -78

 Military Sales Program:

 Foreign Military Sales Trust Fund 1,634 ...... 1,634 16,845 ...... 16,845 17,498 ...... 17,498

 Other 2 ...... 2 45 32 13 32 42 -10

 Proprietary Receipts from the Public ...... 2,143 -2,143 ...... 18,191 -18,191 ...... 18,526 -18,526

 Other 5 (**) 5 71 1 70 64 1 63

 Total--International Assistance Programs 3,175 2,176 999 35,177 18,450 16,727 31,379 18,864 12,515

National Aeronautics and Space Administration:

 Science 398 ...... 398 3,329 ...... 3,329 3,184 ...... 3,184

 Aeronautics 45 ...... 45 369 ...... 369 360 ...... 360

 Exploration 280 ...... 280 3,060 ...... 3,060 2,492 ...... 2,492

 Cross Agency Support 204 ...... 204 1,812 ...... 1,812 1,806 ...... 1,806

 Space Operations 208 ...... 208 2,280 ...... 2,280 2,467 ...... 2,467

 Other 98 ...... 98 779 ...... 779 764 ...... 764

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

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

 Total--National Aeronautics and Space Administration 1,232 (**) 1,232 11,628 1 11,627 11,072 3 11,069

National Science Foundation:

 Research and Related Activities 417 ...... 417 3,188 ...... 3,188 3,269 ...... 3,269

 Education and Human Resources 74 ...... 74 530 ...... 530 556 ...... 556

 Other 46 ...... 46 362 ...... 362 379 ...... 379

 Proprietary Receipts from the Public ...... 7 -7 ...... 28 -28 ...... 19 -19

 Total--National Science Foundation 538 7 531 4,081 28 4,053 4,204 19 4,184

Office of Personnel Management:

 Government Payment for Annuitants, Employees Health and

 Life Insurance Benefits 990 ...... 990 7,764 ...... 7,764 7,493 ...... 7,493

 Civil Service Retirement and Disability Fund 6,784 ...... 6,784 54,457 ...... 54,457 52,916 ...... 52,916

 Employees Life Insurance Fund 175 547 -372 1,797 2,415 -618 1,964 2,829 -865

 Employees and Retired Employees Health Benefits Fund 3,396 3,623 -227 31,377 31,245 133 30,146 30,340 -193

 Other -4 ...... -4 82 ...... 82 285 ...... 285

 Proprietary Receipts from the Public ...... 1 -1 ...... 5 -5 ...... 7 -7

 Intrabudgetary Transactions:

 Postal Service Contributions ...... ...... ...... -765 ...... -765 -773 ...... -773

 Civil Service Retirement and Disability Fund:

 Other -4 ...... -4 -31 ...... -31 -31 ...... -31

 Total--Office of Personnel Management 11,337 4,171 7,166 94,682 33,665 61,017 92,001 33,175 58,826

Small Business Administration:

 Salaries and Expenses 42 ...... 42 30 (**) 30 138 (**) 138

 Business Loans Program 6 1 5 417 8 409 577 7 570

 Disaster Loans Program 2 (**) 2 246 1 246 264 1 263

 Other 12 2 10 112 12 100 44 13 32

 Proprietary Receipts from the Public ...... (**) (**) ...... 1,865 -1,865 ...... 1,124 -1,124

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

 Total--Small Business Administration 62 3 59 806 1,886 -1,080 1,024 1,145 -121

Social Security Administration:

 Payments to Social Security Trust Funds 17 ...... 17 22,367 ...... 22,367 18,179 ...... 18,179

 Supplemental Security Income Program 5,128 ...... 5,128 39,164 ...... 39,164 42,815 ...... 42,815

 Federal Old-Age and Survivors Insurance Trust Fund

 (Off-Budget):

 Benefit Payments 61,861 ...... 61,861 485,635 ...... 485,635 462,075 ...... 462,075

 Administrative Expenses 307 ...... 307 2,371 ...... 2,371 2,199 ...... 2,199

 Total--Federal Old-Age and Survivors Insurance Trust

 Fund (Off-Budget) 62,168 ...... 62,168 488,006 ...... 488,006 464,274 ...... 464,274

17
This Month

Outlays Gross

Outlays

Applicable

Receipts Outlays

Current Fiscal Year to Date Prior Fiscal Year to Date

Classification Gross

Outlays

Applicable

Receipts Outlays GrossOutlays

Applicable

Receipts

Table 5. Outlays of the U.S. Government, May 2015 and Other Periods - Continued

[$ millions]

Social Security Administration: - Continued

 Federal Disability Insurance Trust Fund (Off-Budget):

 Benefit Payments 12,100 ...... 12,100 95,216 ...... 95,216 94,100 ...... 94,100

 Administrative Expenses 226 ...... 226 1,862 ...... 1,862 1,776 ...... 1,776

 Total--Federal Disability Insurance Trust Fund

 (Off-Budget) 12,326 ...... 12,326 97,079 ...... 97,079 95,877 ...... 95,877

 Other 21 ...... 21 157 ...... 157 237 ...... 237

 Proprietary Receipts from the Public:

 On-Budget ...... 262 -262 ...... 1,658 -1,658 ...... 1,773 -1,773

 Off-Budget ...... 8 -8 ...... 65 -65 ...... 108 -108

 Intrabudgetary Transactions:

 Off-Budget 2 -17 ...... -17 -22,365 ...... -22,365 -18,178 ...... -18,178

 Total--Social Security Administration 79,643 270 79,373 624,406 1,723 622,683 603,204 1,881 601,322

Independent Agencies:

 Broadcasting Board of Governors 55 -2 57 468 -3 471 457 -1 458

 Bureau of Consumer Financial Protection 34 ...... 34 334 (**) 334 275 (**) 275

 Corporation for National and Community Service 63 -2 65 629 1 628 639 1 637

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

 District of Columbia:

 Courts 27 (**) 27 197 (**) 197 193 ...... 193

 General and Special Payments 16 1 14 426 31 395 395 (**) 394

 Equal Employment Opportunity Commission 26 (**) 26 236 1 234 217 1 216

 Export-Import Bank of the United States -5 33 -38 -297 279 -576 969 934 35

 Federal Communications Commission:

 Universal Service Fund 721 ...... 721 5,750 ...... 5,750 6,079 ...... 6,079

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

 Other 34 2 32 186 13 173 175 19 156

 Federal Deposit Insurance Corporation:

 Deposit Insurance Fund -553 ...... -553 -6,454 ...... -6,454 -6,692 ...... -6,692

 FSLIC Resolution Fund (**) (**) (**) 2 (**) 1 2 3 -1

 Total--Federal Deposit Insurance Corporation -553 (**) -553 -6,453 (**) -6,453 -6,689 3 -6,692

 Federal Drug Control Programs 17 ...... 17 154 ...... 154 152 ...... 152

 Federal Housing Finance Agency 18 ...... 18 164 ...... 164 164 ...... 164

 Institute of Museum and Library Services 16 (**) 16 143 (**) 143 155 (**) 155

 Intelligence Community Management Account 21 ...... 21 300 ...... 300 320 ...... 320

 Legal Services Corporation 32 ...... 32 241 ...... 241 201 ...... 201

 National Archives and Records Administration 29 2 27 247 16 230 243 15 228

 National Credit Union Administration 33 69 -37 278 868 -590 -771 1,628 -2,399

 National Endowment for the Arts 12 (**) 12 92 (**) 91 88 (**) 88

 National Endowment for the Humanities 11 (**) 11 91 (**) 91 86 (**) 86

 National Labor Relations Board 21 (**) 21 176 (**) 176 169 (**) 169

 Nuclear Regulatory Commission 83 112 -29 684 673 10 646 597 49

 Postal Service:

 Off-Budget:

 Public Enterprise Funds 5,332 6,883 -1,550 49,957 53,667 -3,710 48,426 50,977 -2,551

 Other (**) ...... (**) 259 ...... 259 256 ...... 256

 Other ...... ...... ...... 100 ...... 100 78 ...... 78

 Railroad Retirement Board:

 Federal Windfall Subsidy 3 ...... 3 21 ...... 21 24 ...... 24

 Federal Payments to the Railroad Retirement Accounts (**) ...... (**) 558 ...... 558 469 ...... 469

 Railroad Unemployment Insurance Trust Fund:

 Benefit Payments 5 ...... 5 53 ...... 53 63 ...... 63

 Transfer To Administrative Funds (**) ...... (**) 7 ...... 7 7 ...... 7

 Rail Industry Pension Fund:

 Benefit Payments 429 ...... 429 3,402 ...... 3,402 3,343 ...... 3,343

 Advances from FOASDI Fund ...... ...... ...... ...... ...... ...... -499 ...... -499

 OASDI Certifications -2 ...... -2 -12 ...... -12 495 ...... 495

 Transfer to Administrative Funds 5 ...... 5 35 ...... 35 34 ...... 34

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

 National Railroad Retirement Investment Trust:

 Administrative Expenses 6 ...... 6 45 ...... 45 49 ...... 49

 Transfers to the Railroad Retirement Trust Funds from

 the National Railroad Retirement Investment Trust ...... ...... ...... 697 ...... 697 862 ...... 862

18
This Month

Outlays Gross

Outlays

Applicable

Receipts Outlays

Current Fiscal Year to Date Prior Fiscal Year to Date

Classification Gross

Outlays

Applicable

Receipts Outlays GrossOutlays

Applicable

Receipts

Table 5. Outlays of the U.S. Government, May 2015 and Other Periods - Continued

[$ millions]

Independent Agencies: - Continued

 Railroad Social Security Equivalent Benefit Account:

 Benefit Payments 585 ...... 585 4,678 ...... 4,678 4,531 ...... 4,531

 Transfer To Administrative Funds 3 ...... 3 17 ...... 17 15 ...... 15

 Other (**) ...... (**) 10 ...... 10 11 ...... 11

 Proprietary Receipts from the Public ...... 412 -412 ...... 509 -509 ...... 2,896 -2,896

 Intrabudgetary Transactions:

 Other (**) ...... (**) -1,255 ...... -1,255 -1,331 ...... -1,331

 Total--Railroad Retirement Board 1,035 412 622 8,255 509 7,746 8,075 2,896 5,179

 Securities and Exchange Commission 115 (**) 115 434 (**) 434 472 1 471

 Smithsonian Institution 74 ...... 74 634 (**) 634 660 (**) 660

 Tennessee Valley Authority 2,842 2,847 -5 27,996 27,520 476 33,062 34,417 -1,355

 Other 159 25 134 2,051 407 1,643 1,995 370 1,625

 Total--Independent Agencies 10,268 10,383 -115 94,175 83,984 10,190 97,632 91,858 5,774

Undistributed Offsetting Receipts:

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

 Employer Share, Employee Retirement:

 Department of Health and Human Services:

 Federal Hospital Insurance Trust Fund:

 Federal Employer Contributions -286 ...... -286 -2,285 ...... -2,285 -2,295 ...... -2,295

 Postal Service Employer Contributions -52 ...... -52 -411 ...... -411 -397 ...... -397

 Department of State:

 Foreign Service Retirement and Disability Fund -26 ...... -26 -229 ...... -229 -226 ...... -226

 Other Defense Civil Programs:

 Military Retirement Fund -1,721 ...... -1,721 -19,352 ...... -19,352 -19,976 ...... -19,976

 Department of Defense Medicare-Eligible Retiree Health

 Care Fund ...... ...... ...... -7,229 ...... -7,229 -7,650 ...... -7,650

 Office of Personnel Management:

 Civil Service Retirement and Disability Fund -2,133 ...... -2,133 -18,013 ...... -18,013 -16,247 ...... -16,247

 Social Security Administration:

 Federal Old-Age and Survivors Insurance Trust Fund:

 Federal Employer Contributions -1,179 ...... -1,179 -8,958 ...... -8,958 -8,815 ...... -8,815

 Federal Disability Insurance Trust Fund:

 Federal Employer Contributions -200 ...... -200 -1,521 ...... -1,521 -1,498 ...... -1,498

 Other (**) ...... (**) -2 ...... -2 -4 ...... -4

 Total--Employer Share, Employee Retirement -5,598 ...... -5,598 -58,000 ...... -58,000 -57,108 ...... -57,108

 Interest Received by Trust Funds:

 Judicial Branch:

 Judicial Survivors Annuity Fund 1 ...... 1 13 ...... 13 -8 ...... -8

 Department of Health and Human Services:

 Federal Hospital Insurance Trust Fund -25 ...... -25 -4,419 ...... -4,419 -4,535 ...... -4,535

 Federal Supplementary Medical Insurance Trust Fund -20 ...... -20 -1,409 ...... -1,409 -1,250 ...... -1,250

 Department of Homeland Security:

 Oil Spill Liability Trust Fund -12 ...... -12 -31 ...... -31 -26 ...... -26

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

 Department of Labor:

 Unemployment Trust Fund -6 ...... -6 -443 ...... -443 -426 ...... -426

 Department of State:

 Foreign Service Retirement and Disability Fund (**) ...... (**) -314 ...... -314 -327 ...... -327

 Department of Transportation:

 Airport and Airway Trust Fund -7 ...... -7 -145 ...... -145 -138 ...... -138

 Department of Veterans Affairs:

 National Service Life Insurance Fund -1 ...... -1 -123 ...... -123 -144 ...... -144

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

 Corps of Engineers -17 ...... -17 -63 ...... -63 -80 ...... -80

 Other Defense Civil Programs:

 Military Retirement Fund -3,275 ...... -3,275 5,630 ...... 5,630 -5,904 ...... -5,904

 Educational Benefits Fund -14 ...... -14 -36 ...... -36 -55 ...... -55

 Armed Forces Retirement Home -1 ...... -1 -2 ...... -2 -2 ...... -2

 Environmental Protection Agency (**) ...... (**) -17 ...... -17 -35 ...... -35

 Office of Personnel Management:

 Civil Service Retirement and Disability Fund ...... ...... ...... -14,818 ...... -14,818 -15,756 ...... -15,756

 Social Security Administration:

 Federal Old-Age and Survivors Insurance Trust Fund -50 ...... -50 -46,650 ...... -46,650 -48,185 ...... -48,185

 Federal Disability Insurance Trust Fund -25 ...... -25 -1,548 ...... -1,548 -2,178 ...... -2,178

 Independent Agencies:

 Railroad Retirement Board -5 ...... -5 -47 ...... -47 -23 ...... -23

19
This Month

Outlays Gross

Outlays

Applicable

Receipts Outlays

Current Fiscal Year to Date Prior Fiscal Year to Date

Classification Gross

Outlays

Applicable

Receipts Outlays GrossOutlays

Applicable

Receipts

Table 5. Outlays of the U.S. Government, May 2015 and Other Periods - Continued

[$ millions]

Undistributed Offsetting Receipts: - Continued

 Other -2 ...... -2 -11 ...... -11 -13 ...... -13

 Other 7 ...... 7 -24 ...... -24 -103 ...... -103

 Total--Interest Received by Trust Funds -3,452 ...... -3,452 -64,460 ...... -64,460 -79,194 ...... -79,194

 Rents and Royalties on the Outer Continental Shelf Lands ...... 82 -82 ...... 2,677 -2,677 ...... 3,986 -3,986

 Total--Undistributed Offsetting Receipts -9,050 82 -9,132 -122,460 2,677 -125,138 -136,302 3,986 -140,288

Total Outlays 323,912 29,141 294,771 2,733,259 264,116 2,469,144 2,707,553 334,431 2,373,122

 Total On-Budget 245,556 22,250 223,306 2,179,002 210,383 1,968,619 2,177,574 283,345 1,894,229

 Total Off-Budget 78,356 6,891 71,465 554,257 53,733 500,525 529,979 51,086 478,894

Total Surplus (+) or Deficit (-) -82,385 -365,156 -436,384

 Total On-Budget -72,283 -379,665 -451,206

 Total Off-Budget -10,102 +14,508 +14,822

MEMORANDUM

Receipts Offset Against Outlays (In Millions)

Current Comparable

Fiscal Year to Period Prior

Date Fiscal Year

Proprietary Receipts 120,281 186,289

Intrabudgetary Transactions 421,123 441,048

Governmental Receipts 7,831 6,139

 Total Receipts Offset Against Outlays 549,235 633,476

1 Outlays have been increased by $5 million to reflect additional reporting by the checks.

Department of Transportation, Maritime Administration for the month of April Note: Details may not add to totals due to rounding.

2015. ... No Transactions

2 Includes FICA and SECA tax credits, non-contributory military service credits, (**) Less than absolute value of $500,000

special benefits for the aged and credit for the unnegotiated OASI benefit

20
Assets and Liabilities

This Year This Month

Directly Related to

Budget Off-Budget Activity This Month

Net Transactions

(-) denotes net reduction of either liability or asset accounts

Account Balances

Current Fiscal Year

Close of

This Month

Fiscal Year to Date Beginning of

This Year Prior Year

Table 6. Means of Financing the Deficit or Disposition of Surplus by the U.S. Government, May 2015 and Other Periods

[$ millions]

Liability Accounts:

 Borrowing from the Public:

 Treasury Securities, Issued Under General Financing Authorities:

 Debt Held by the Public -975 267,735 561,751 12,784,971 13,053,681 13,052,706

 Intragovernmental Holdings 1,266 61,045 217,024 5,039,100 5,098,879 5,100,145

 Total Treasury Securities Outstanding 292 328,780 778,775 17,824,071 18,152,560 18,152,852

 Plus Premium on Treasury Securities -380 1,067 -1,526 34,211 35,657 35,277

 Less Discount on Treasury Securities -229 -1,303 6,650 90,118 89,043 88,815

 Total Treasury Securities Net of Premium and Discount 140 331,150 770,599 17,768,163 18,099,173 18,099,313

 Agency Securities, Issued Under Special Financing Authorities (See

 Schedule B; for Other Agency Borrowing, See Schedule C) 25 628 -1,219 23,860 24,464 24,489

 Total Federal Securities 165 331,778 769,380 17,792,023 18,123,637 18,123,802

 Deduct:

 Federal Securities Held as Investments of Government Accounts

 (See Schedule D) 1,237 60,977 221,855 5,039,265 5,099,005 5,100,242

 Less Discount on Federal Securities Held as Investments of

 Government Accounts -65 -693 4,691 26,677 26,050 25,985

 Net Federal Securities Held as Investments of Government

 Accounts 1,303 61,670 217,163 5,012,588 5,072,955 5,074,257

 Total Borrowing from the Public -1,138 270,109 552,217 12,779,436 13,050,682 13,049,545

 Accrued Interest Payable to the Public -13,379 -1,478 -291 53,839 65,740 52,361

 Allocations of Special Drawing Rights -562 -3,252 226 52,358 49,669 49,106

 Deposit Funds 27,364 171,035 -116,334 12,154 155,826 183,190

 Miscellaneous Liability Accounts (Includes Checks Outstanding Etc.) -4,803 199 1,904 8,166 13,167 8,364

 Total Liability Accounts 7,482 436,613 437,721 12,905,954 13,335,085 13,342,566

Asset Accounts (Deduct)

 Cash and Monetary Assets:

 U.S. Treasury Operating Cash:

 Federal Reserve Account 1 -74,922 40,645 -59,492 158,302 273,869 198,947

 Balance -74,922 40,645 -59,492 158,302 273,869 198,947

 Special Drawing Rights:

 Total Holdings -568 -3,293 251 53,148 50,423 49,855

 SDR Certificates Issued to Federal Reserve Banks ...... ...... ...... -5,200 -5,200 -5,200

 Balance -568 -3,293 251 47,948 45,223 44,655

 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 -670 -3,879 269 8,385 5,177 4,506

 Letter of Credit Issued to IMF -83 -4,060 -3,640 -49,658 -53,635 -53,718

 Dollar Deposits with the IMF 1 -8 (**) -161 -170 -169

 Receivable/Payable (-) for Interim Maintenance of Value

 Adjustments 559 3,000 -187 1,798 4,240 4,799

 Balance -194 -4,947 -3,558 14,789 10,036 9,842

 Loans to International Monetary Fund ...... -3,050 391 14,212 11,162 11,162

 Other Cash and Monetary Assets 112 -140 -434 25,849 25,597 25,709

 Total Cash and Monetary Assets -75,572 29,216 -62,842 261,100 365,887 290,315

 Non-Federal Securities of the National Railroad Retirement

 Investment Trust 350 -166 1,831 25,678 25,162 25,512

 Net Activity, Guaranteed Loan Financing (See Schedule E) -394 135 7,941 1,993 2,522 2,128

 Net Activity, Direct Loan Financing (See Schedule E) 1,122 42,979 53,156 1,061,797 1,103,654 1,104,776

 Miscellaneous Asset Accounts -409 -708 244 786 2487 78

 Total Asset Accounts -74,904 71,455 330 1,351,353 1,497,712 1,422,808

Excess of Liabilities (+) or Assets (-) 82,385 365,157 437,392 11,554,601 11,837,373 11,919,758

Transactions Not Applied to Current Year's Surplus or Deficit (See

 Schedule A for Details) ...... -1 -1,008 ...... -1 -1

Total Budget and Off-Budget Federal Entities (Financing of Deficit (+)

 or Disposition of Surplus (-)) 82,385 365,156 436,384 11,554,601 11,837,372 11,919,757

1 Major sources of information used to determine Treasury's operating cash balance Department of Transportation, Maritime Administration for the month of April

include Federal Reserve Banks, Treasury Regional Finance Centers, Internal 2015.

Revenue Service Centers, various electronic systems, and information on the Note: Details may not add to totals due to rounding.

Public Debt. Information is presented on a modified cash basis. Deposits are ... No Transactions

reflected as received and withdrawals are reflected as processed. (**) Less than absolute value of $500,000

2 This amount was increased by $5 million to reflect additional reporting by the

21
Classification This Month

Fiscal Year to Date

This Year Prior Year

Table 6. Schedule A-Analysis of Change in Excess of Liabilities of the U.S. Government, May 2015 and Other Periods

[$ millions]

Excess of Liabilities Beginning of Period:

 Based on Composition of Unified Budget in Preceding Period 11,837,368 11,554,591 11,070,365

 Adjustments During Current Fiscal Year for Changes in Composition of

 Unified Budget:

 Revisions by Federal Agencies to the Prior Budget Results 5 9 42

 Excess of Liabilities Beginning of Period (Current Basis) 11,837,373 11,554,601 11,070,408

 Budget Surplus (-) or Deficit:

 Based on Composition of Unified Budget in Prior Fiscal Year 82,385 365,156 436,384

 Total Surplus (-) or Deficit (Table 2) 82,385 365,156 436,384

 Total-On-Budget (Table 2) 72,283 379,665 451,206

 Total-Off-Budget (Table 2) 10,102 -14,508 -14,822

 Transactions Not Applied to Current Year's Surplus or Deficit:

 Premium/Discount on Buyback of U.S. Treasury Securities ...... 1 ......

 Reclassification of Aged Unreconciled Accounts ...... (**) 1,008

 Total-Transactions Not Applied to Current Year's Surplus or Deficit ...... 1 1,008

 Excess of Liabilities Close of Period 11,919,758 11,919,758 11,507,799

Note: Details may not add to totals due to rounding. (**) Less than absolute value of $500,000

... No Transactions

22

This Year This Month

Classification

This Month

Net Transactions

(-) denotes net reduction of liability accounts

Account Balances

Current Fiscal Year

Close of

This Month

Fiscal Year to Date Beginning of

This Year Prior Year

Table 6. Schedule B-Securities Issued by Federal Agencies Under Special Financing Authorities, May 2015 and Other Periods

[$ millions]

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 -2 -2 106 103 103

 Independent Agencies:

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

...... -10 -9 116 106 106

 Federal Communications Commission

 National Archives and Records Administration

 Tennessee Valley Authority 24 640 -1,208 23,620 24,236 24,260

 Total Agency Securities 25 628 -1,219 23,860 24,464 24,489

Note: Details may not add to totals due to rounding. (**) Less than absolute value of $500,000

... No Transactions
Classification

This Year This Month This Month

Transactions Account Balances

Current Fiscal Year

Close of

This Month

Fiscal Year to Date Beginning of

This Year Prior Year

Table 6. Schedule C (Memorandum)-Federal Agency Borrowing Financed Through the Issue of Treasury Securities,

May 2015 and Other Periods

[$ millions]

Borrowing from the US Treasury:

 Department of Agriculture:

 Farm Service Agency:

 Commodity Credit Corporation -191 -3,241 1,590 9,811 6,761 6,570

 Agricultural Credit Insurance Fund 207 1,391 733 8,257 9,441 9,648

 Farm Storage Facility Loans 5 26 218 994 1,015 1,019

 Emergency Boll Weevil Loan Fund ...... 4 ...... 2 5 5

 Rural Housing Service:

 Rural Housing Insurance 59 497 380 16,369 16,807 16,866

 Rural Community Facility Loans Fund 73 262 -72 5,517 5,705 5,778

 Multifamily Housing Revitalization Loan Account 1 6 -47 240 245 246

 Rural Business - Cooperative Service:

 Rural Business and Industry Loans ...... -13 -18 68 56 56

 Rural Development Loan Fund 1 -5 -13 316 310 311

 Rural Economic Development Loan Fund 6 12 2 169 175 181

 Renewable Energy Guaranteed Loan Account ...... ...... ...... (**) (**) (**)

 Rural Microenterprise Investment Loans 1 3 3 22 24 25

 Rural Utilities Service:

 Rural Water and Waste Disposal Fund 68 -45 -568 12,257 12,145 12,213

 Rural Electrification and Telecommunications Fund 20 -556 -690 12,308 11,732 11,752

 Rural Telephone Bank ...... -46 -62 293 247 247

 Distance Learning and Telemedicine Program 18 -176 -51 1,345 1,151 1,169

 Foreign Agricultural Service ...... ...... ...... 748 748 748

 Department of Commerce:

 National Oceanic and Atmospheric Administration:

 Fisheries Finance ...... 80 30 511 591 591

 State and Local Implementation Fund ...... 18 ...... 22 40 40

 National Telecommunications and Information Administration:

 Public Safety Trust Fund ...... ...... ...... 779 779 779

 Department of Defense--Military Programs:

 Family Housing Improvement Loans ...... 60 83 1,391 1,451 1,451

 Department of Education:

 College Housing and Academic Facilities Loans ...... (**) (**) 32 32 32

 Federal Direct Student Loans ...... 99,079 104,327 855,279 954,358 954,358

 Teach Grant Loans ...... 49 54 555 605 605

 Temporary Student Loan Purchase Authority ...... -266 -178 66,274 66,007 66,007

 Federal Family Education Loans ...... ...... ...... 43,254 43,254 43,254

 Department of Energy:

 Bonneville Power Administration Fund 46 456 365 4,242 4,652 4,698

 Western Area Power Administration - Recovery Act ...... 5 31 92 97 97

 Advanced Technology Vehicles Manufacturing Loans ...... ...... -4 27 27 27

 Title 17 Innovative Technology Loans ...... 11 109 91 102 102

 Department of Health and Human Services:

 Consumer Operated and Oriented Plan ...... 163 249 857 1,019 1,019

 Consumer Operated and Oriented Plan Program Contingency Fund ...... 206 47 37 243 243

 Department of Homeland Security:

 National Flood Insurance Fund ...... -1,000 ...... 24,000 23,000 23,000

 Disaster Assistance Loan Fund (**) (**) 21 81 81 81

 Department of Housing and Urban Development:

 Public and Indian Housing Programs:

 Low-Rent Public Housing - Loans and Other Expenses ...... ...... ...... 116 116 116

 Native Hawaiian Housing Loans ...... ...... ...... 6 6 6

 Housing Programs:

 Emergency Homeowners' Relief Fund ...... ...... (**) 3 3 3

 Federal Housing Administration ...... 10 ...... 27,528 27,538 27,538

 Green Retrofit Program for Multifamily Housing-Recovery Act ...... ...... ...... 8 8 8

 Department of the Interior:

 Helium Fund ...... ...... -44 ...... ...... ......

 Bureau of Indian Affairs and Bureau of Indian Education ...... (**) (**) 5 5 5

 Bureau of Reclamation Loan Fund (**) (**) (**) 34 34 34

 Assistance to American Samoa Loan Fund ...... (**) 1 9 9 9

23
Classification

This Year This Month This Month

Transactions Account Balances

Current Fiscal Year

Close of

This Month

Fiscal Year to Date Beginning of

This Year Prior Year

Table 6. Schedule C (Memorandum)-Federal Agency Borrowing Financed Through the Issue of Treasury Securities,

May 2015 and Other Periods - Continued

[$ millions]

Borrowing from the US Treasury: - Continued

 Department of Labor:

 Black Lung Disability Trust Fund ...... -160 ...... 4,733 4,573 4,573

 Department of State:

 Repatriation Loans ...... 1 1 4 5 5

 Department of Transportation:

 Federal Highway Administration:

 Transportation Infrastructure Finance and Innovation Fund 62 866 999 7,342 8,146 8,208

 Federal Railroad Administration:

 Railroad Rehabilitation and Improvement Loan Fund 8 67 45 843 902 910

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

 Department of the Treasury:

 Departmental Offices:

 Community Development Financial Institutions Fund (**) 13 15 53 67 67

 Temporary Credit and Liquidity Program -331 -331 ...... 8,072 8,072 7,741

 Troubled Asset Relief Program ...... -676 -2,704 1,304 629 629

 Small Business Lending Financing Fund ...... ...... ...... 3,212 3,212 3,212

 Federal Financing Bank Revolving Fund 92 652 -5,369 56,528 57,088 57,180

 Department of Veterans Affairs:

 Veterans Housing Benefit Program Fund ...... 359 242 624 983 983

 Native American Veteran Housing Fund ...... 8 4 67 75 75

 Vocational Rehabilitation Loan Fund ...... 1 1 1 2 2

 Corps of Engineers:

 Washington Aqueduct ...... (**) (**) 1 1 1

 Environmental Protection Agency:

 Abatement, Control, and Compliance Loan Program ...... ...... ...... (**) (**) (**)

 International Assistance Programs:

 International Security Assistance:

 Military Debt Reduction ...... ...... ...... 37 37 37

 Agency for International Development:

 International Debt Reduction ...... ...... ...... 478 478 478

 Development Credit Authority Loan Fund ...... ...... ...... 3 3 3

 Overseas Private Investment Corporation 22 268 248 2,807 3,053 3,075

 International Monetary Programs ...... ...... 1 7,847 7,847 7,847

 Small Business Administration:

 Business Loan Fund 17 121 428 1,706 1,810 1,827

 Disaster Loan Fund 50 198 340 6,051 6,198 6,248

 Independent Agencies:

 Export-Import Bank of the United States 221 1,548 2,250 21,634 22,961 23,182

 Federal Communications Commission:

 Spectrum Auction Loan Fund ...... ...... (**) ...... ...... ......

 National Credit Union Administration ...... ...... -1,825 2,600 2,600 2,600

 Presidio Trust ...... ...... ...... 50 50 50

 Railroad Retirement Board:

 Social Security Equivalent Benefit Account 295 2,529 2,548 3,532 5,765 6,061

 Smithsonian Institution:

 John F. Kennedy Center Parking Facilities ...... ...... ...... 20 20 20

 Total Borrowing from the US Treasury 750 102,453 103,722 1,223,498 1,325,201 1,325,951

Borrowing from the Federal Financing Bank:

 Department of Agriculture:

 Rural Utilities Service:

 Rural Electrification and Telecommunications Fund 112 -22 1,754 42,725 42,591 42,703

 Department of Education:

 Historically Black College and University Capital Financing

 Fund 1 29 69 1,260 1,288 1,289

 Department of Energy:

 Advanced Technology Vehicles Manufacturing Loans ...... -325 -477 5,160 4,835 4,835

 Title 17 Innovative Technology Loans -29 -176 1,308 9,369 9,222 9,193

 Department of Health and Human Services:

 Health Maintenance Organization Loan and Loan Guarantee Fund ...... ...... ...... (**) (**) (**)

 Department of Housing and Urban Development:

 Housing Programs:

24
Classification

This Year This Month This Month

Transactions Account Balances

Current Fiscal Year

Close of

This Month

Fiscal Year to Date Beginning of

This Year Prior Year

Table 6. Schedule C (Memorandum)-Federal Agency Borrowing Financed Through the Issue of Treasury Securities,

May 2015 and Other Periods - Continued

[$ millions]

Borrowing from the Federal Financing Bank: - Continued

 Federal Housing Administration (**) 72 ...... ...... 72 72

 Department of Transportation:

 Federal Railroad Administration:

 Railroad Rehabilitation and Improvement Loan Fund ...... ...... (**) ...... ...... ......

 Department of the Treasury:

 Departmental Offices:

 Community Development Financial Institutions Fund 7 51 ...... 38 82 88

 Department of Veterans Affairs:

 Guaranteed Transitional Housing Loans for Homeless Veterans ...... (**) (**) 5 5 5

 General Services Administration:

 Federal Buildings Fund ...... ...... -60 ...... ...... ......

 International Assistance Programs:

 International Security Assistance:

 Foreign Military Financing Program ...... ...... -47 ...... ...... ......

 Independent Agencies:

 Postal Service ...... ...... ...... 15,000 15,000 15,000

 Total Borrowing from the Federal Financing Bank 90 -372 2,547 73,555 73,093 73,184

Note: Details may not add to totals due to rounding. these funds to agencies in lieu of agencies borrowing directly through Treasury

Note: This table includes lending by the Federal Financing Bank accomplished by or issuing their own securities.

the purchase of agency financial assets, by the acquisition of agency debt ... No Transactions

securities, and by direct loans on behalf of an agency. The Federal Financing (**) Less than absolute value of $500,000

Bank borrows from Treasury and issues its own securities and in turn may loan

25
Net Purchases or Sales (-) Securities Held as Investments

Current Fiscal Year

Fiscal Year to Date Beginning of Close of

Classification

This Month

This Year Prior Year This Year This Month This Month

Table 6. Schedule D-Investments of Federal Government Accounts in Federal Securities, May 2015 and Other Periods

[$ millions]

Federal Funds:

 Department of Agriculture -4 34 87 143 182 178

 Department of Commerce ...... 3 2 ...... 3 3

 Department of Defense--Military Programs:

 Defense Cooperation Account ...... (**) (**) 8 8 8

 Department of Energy 495 401 658 55,464 55,370 55,865

 Department of Health and Human Services ...... 5 3 2,101 2,106 2,106

 Department of Homeland Security 25 167 ...... ...... 142 167

 Department of Housing and Urban Development:

 Housing Programs:

 Federal Housing Administration Fund 1,099 3,162 2,912 6,379 8,443 9,541

 Government National Mortgage Association:

 Guarantees of Mortgage-Backed Securities (**) 8,575 -336 151 8,725 8,726

 Department of the Interior 430 631 -358 6,848 7,049 7,479

 Department of Labor 11 821 -329 17,490 18,300 18,311

 Department of State:

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

 Department of Transportation -138 -182 173 2,180 2,136 1,998

 Department of the Treasury -36 -11 -759 25,317 25,342 25,307

 Department of Veterans Affairs:

 Veterans Reopened Insurance Fund -3 -20 -19 199 182 179

 Servicemen'S Group Life Insurance Fund ...... (**) (**) 1 1 1

 Other Defense Civil Programs:

 Uniformed Services Retiree Health Care Fund 248 5,169 11,974 200,372 205,294 205,541

 Office of Personnel Management:

 Postal Service Contributions ...... 765 5,375 48,468 49,233 49,233

 Independent Agencies:

 Federal Deposit Insurance Corporation:

 Deposit Insurance Fund 554 6,482 6,822 48,750 54,678 55,232

 FSLIC Resolution Fund (**) -1 1 827 827 827

 Federal Housing Finance Agency -14 63 59 64 141 127

 National Credit Union Administration 36 609 587 11,555 12,128 12,165

 Postal Service -245 1,717 2,336 5,450 7,412 7,167

 Tennessee Valley Authority (**) (**) (**) 25 25 25

 Other 40 534 628 17,190 17,684 17,724

 Other 3,174 -1,346 1,550 13,550 9,029 12,204

 Total Treasury Securities 5,671 27,579 31,366 462,532 484,440 490,111

 Total Federal Funds 5,671 27,579 31,366 462,532 484,440 490,111

Trust Funds:

 Legislative Branch:

 Library of Congress (**) -2 4 29 26 26

 United States Tax Court ...... (**) (**) 11 11 11

 Other -1 (**) -1 30 31 30

 Judicial Branch:

 Judicial Retirement Funds -8 36 87 1,084 1,127 1,120

 Department of Agriculture ...... ...... 61 6 6 6

 Department of Defense--Military Programs:

 Voluntary Separation Incentive Fund -8 5 6 222 235 227

 Other -13 -448 -32 875 440 427

 Department of Health and Human Services:

 Federal Hospital Insurance Trust Fund -5,998 -5,270 -6,718 202,207 202,935 196,937

 Federal Supplementary Medical Insurance Trust Fund -2,195 378 745 68,391 70,964 68,769

 Other 5 51 82 3,385 3,431 3,436

 Department of Homeland Security 86 519 349 5,589 6,022 6,108

 Department of the Interior (**) -1 1 9 7 8

 Department of Labor:

 Unemployment Trust Fund 15,560 14,052 7,538 35,919 34,411 49,971

 Other -9 -19 -17 63 53 44

 Department of State:

 Foreign Service Retirement and Disability Fund -49 -13 120 17,792 17,828 17,779

 Other (**) 4 (**) 43 47 47

 Department of Transportation:

 Airport and Airway Trust Fund 312 1,579 54 12,759 14,026 14,337

26
Net Purchases or Sales (-) Securities Held as Investments

Current Fiscal Year

Fiscal Year to Date Beginning of Close of

Classification

This Month

This Year Prior Year This Year This Month This Month

Table 6. Schedule D-Investments of Federal Government Accounts in Federal Securities, May 2015 and Other Periods - Continued

[$ millions]

Trust Funds: - Continued

 Highway Trust Fund -892 -2,399 8,009 10,696 9,189 8,297

 Department of the Treasury -72 531 190 1,644 2,246 2,174

 Department of Veterans Affairs:

 General Post Fund, National Homes ...... 30 (**) 65 95 95

 National Service Life Insurance -69 -527 -476 5,629 5,171 5,102

 United States Government Life Insurance Fund (**) -1 -2 7 6 6

 Veterans Special Life Insurance Fund -12 -65 -50 1,863 1,810 1,799

 Corps of Engineers 48 215 414 8,439 8,607 8,654

 Other Defense Civil Programs:

 Military Retirement Fund 225 51,553 61,784 483,111 534,439 534,664

 Other -11 -181 -185 1,624 1,454 1,443

 Environmental Protection Agency -300 629 636 3,887 4,816 4,516

 National Aeronautics and Space Administration ...... (**) (**) 16 16 16

 Office of Personnel Management:

 Civil Service Retirement and Disability Fund ...... -39,014 104,554 857,169 818,154 818,154

 Employees Life Insurance Fund 373 608 664 43,213 43,448 43,821

 Employees and Retired Employees Health Benefits Fund 227 -142 168 23,558 23,190 23,416

 Social Security Administration:

 Federal Old-Age and Survivors Insurance Trust Fund -8,357 29,755 32,334 2,712,805 2,750,918 2,742,560

 Federal Disability Insurance Trust Fund -3,125 -18,592 -20,035 70,113 54,646 51,521

 Independent Agencies:

 Harry S Truman Scholarship Foundation (**) -5 -10 54 49 49

 Japan-United States Friendship Commission ...... ...... ...... 38 38 38

 Railroad Retirement Board:

 Treasury Securities -134 -64 142 2,670 2,740 2,606

 Agency Securities ...... 1 ...... 3 5 5

 Other -16 199 72 1,713 1,928 1,912

 Total Treasury Securities -4,434 33,397 190,489 4,576,730 4,614,560 4,610,127

 Total Agency Securities ...... 1 ...... 3 5 5

 Total Trust Funds -4,434 33,398 190,489 4,576,733 4,614,565 4,610,132

Grand Total 1,237 60,977 221,855 5,039,265 5,099,005 5,100,242

Note: Details may not add to totals due to rounding. ... No Transactions

Note: Investments are in Treasury securities unless otherwise noted. (**) Less than absolute value of $500,000

27
Net Transactions

(-) denotes net reduction of Account Balances

asset accounts

Current Fiscal Year

Fiscal Year to Date Beginning of Close of

Classification

This Month

This Year Prior Year This Year This Month This Month

Table 6. Schedule E-Net Activity, Guaranteed and Direct Loan Financing, May 2015 and Other Periods

[$ millions]

Guaranteed Loan Financing Activity:

 Department of Agriculture:

 Farm Service Agency:

 Commodity Credit Corporation Export Fund -12 8 -24 239 260 247

 Agricultural Credit Insurance Fund -4 -19 -3 -177 -192 -196

 Natural Resources Conservation Service:

 Agricultural Resource Conservation Demonstration Program ...... ...... ...... (**) (**) (**)

 Rural Housing Service:

 Rural Community Facility Loans -1 2 -2 -57 -54 -55

 Rural Housing Insurance Fund 22 164 9 -3,667 -3,525 -3,503

 Rural Business - Cooperative Service:

 Rural Business and Industry Loans 8 -14 -31 -488 -510 -501

 Renewable Energy Guaranteed Loan Account (**) -9 -7 -22 -31 -31

 Biorefinery Assistance Loan Account ...... (**) (**) -22 -22 -22

 Rural Utilities Service:

 Rural Water and Waste Disposal Fund ...... (**) (**) -25 -25 -25

 Department of Commerce:

 National Oceanic and Atmospheric Administration:

 Fishing Vessel Obligations ...... ...... (**) ...... ...... ......

 General Administration:

 Emergency Oil, Gas, and Steel Account ...... ...... ...... 5 5 5

 Department of Defense--Military Programs ...... (**) ...... -59 -59 -59

 Department of Education:

 Office of Student Financial Assistance:

 Federal Family Education Loans -928 -4,260 1,483 38,015 34,682 33,754

 Department of Energy:

 Title 17 Innovative Technology Loans ...... 11 -37 -229 -218 -218

 Department of Health and Human Services:

 Health Resources and Services Administration:

 Health Center Loans ...... ...... (**) -3 -3 -3

 Health Education Assitance Loans ...... ...... 42 -70 -70 -70

 Department of Housing and Urban Development:

 Public and Indian Housing Programs:

 Indian Housing Loans -4 -5 (**) -155 -156 -160

 Native Hawaiian Housing Loans (**) -2 1 3 1 1

 Community Planning and Development:

 Community Development Loans ...... ...... 4 -109 -109 -109

 Housing Programs:

 FHA-Mutual Mortgage Insurance Loans 605 2,706 6,525 -15,830 -13,729 -13,124

 FHA-General and Special Risk Fund 270 2,227 3,182 -4,512 -2,555 -2,285

 Home Ownership Preservation Entity Fund (**) 1 1 -18 -16 -16

 Government National Mortgage Association:

 Guarantees of Mortgage-Backed Securities -139 -798 -1,485 3,400 2,741 2,602

 Department of the Interior:

 Bureau of Indian Affairs and Bureau of Indian Education (**) (**) -1 -59 -59 -59

 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 -231 -231 -231

 Department of the Treasury:

 Departmental Offices:

 Air Transportation Stabilization Fund ...... ...... ...... (**) (**) (**)

 Troubled Assets Insurance Financing Fund ...... ...... ...... (**) (**) (**)

 Troubled Asset Relief Program ...... 4 2 -13 -9 -9

 Department of Veterans Affairs:

 Veterans Benefits Administration:

 Veterans Housing Benefit Program Fund -116 -716 -2,053 -7,735 -8,335 -8,451

28
Net Transactions

(-) denotes net reduction of Account Balances

asset accounts

Current Fiscal Year

Fiscal Year to Date Beginning of Close of

Classification

This Month

This Year Prior Year This Year This Month This Month

Table 6. Schedule E-Net Activity, Guaranteed and Direct Loan Financing, May 2015 and Other Periods - Continued

[$ millions]

Guaranteed Loan Financing Activity: - Continued

 International Assistance Programs:

 Agency for International Development:

 Ukraine Export Credit Insurance Fund ...... ...... -194 -196 -196 -196

 Loan Guarantees to Israel ...... ...... ...... -1,226 -1,226 -1,226

 Urban and Environmental Credit Guaranteed Loans 1 2 2 -56 -55 -54

 Microenterprise and Small Enterprise Development (**) ...... ...... (**) (**) (**)

 Development Credit Authority Loan Fund -1 -3 -5 -72 -75 -76

 Loan Guarantees to Egypt ...... ...... ...... -481 -481 -481

 Tunisia Loan Fund ...... ...... -122 -253 -253 -253

 Overseas Private Investment Corporation -13 -37 -27 149 125 112

 Small Business Administration:

 Business Loan Fund -52 891 344 -2,224 -1,281 -1,333

 Independent Agencies:

 Export-Import Bank of the United States -29 -17 349 -1,828 -1,817 -1,846

 Net Activity, Guaranteed Loan Financing -394 135 7,941 1,993 2,522 2,128

Direct Loan Financing Activity:

 Department of Agriculture:

 Farm Service Agency:

 Agricultural Credit Insurance Fund 390 393 -48 7,452 7,456 7,846

 Farm Storage Facility Loans 2 6 38 776 780 781

 Apple Loans Fund (**) (**) (**) (**) (**) (**)

 Emergency Boll Weevil Loan Fund ...... 4 ...... 1 5 5

 Rural Housing Service:

 Rural Community Facility Loans Fund 34 255 117 4,957 5,178 5,212

 Rural Housing Insurance Fund -53 -359 -389 15,265 14,959 14,906

 Multifamily Housing Revitalization Loan Account 3 16 3 211 224 226

 Rural Business - Cooperative Service:

 Rural Business and Industry Loan Fund (**) -1 -1 42 41 41

 Rural Development Loan Fund -2 -14 -12 293 282 280

 Rural Economic Development Loan Fund 2 13 17 145 156 158

 Rural Microenterprise Investment Loans 1 3 2 20 23 24

 Rural Utilities Service:

 Rural Water and Waste Disposal Loans -21 -216 -66 10,812 10,618 10,597

 Rural Electrification and Telecommunications Fund -138 -1,284 1,484 50,269 49,123 48,985

 Rural Telephone Bank -4 -29 -37 248 223 219

 Distance Learning and Telemedicine Program 6 15 25 1,053 1,063 1,068

 Rural Development Insurance Fund ...... ...... ...... 1,065 1,065 1,065

 Foreign Agricultural Service:

 P.L. 480 Direct Loan Fund -1 -72 -150 657 586 585

 International Debt Reduction -1 -5 -6 -5 -8 -10

 Department of Commerce:

 National Oceanic and Atmospheric Administration:

 Fisheries Finance -15 12 -21 511 537 523

 Department of Defense--Military Programs -6 17 50 1,391 1,414 1,408

 Department of Education:

 Office of Postsecondary Education:

 College Housing and Academic Facilities Loans ...... (**) -1 4 4 4

 Historically Black College and University Capital Financing

 Fund 1 32 68 1,062 1,093 1,094

 Office of Student Financial Assistance:

 Federal Direct Student Loans 2,384 53,863 65,061 797,552 849,031 851,415

 Teach Grant Loans 2 36 41 535 569 571

 Temporary Student Loan Purchase Authority -926 -7,961 -6,888 101,225 94,190 93,264

 Department of Energy:

 Advanced Technology Vehicles Manufacturing Loans ...... -321 -310 5,029 4,708 4,708

 Title 17 Innovative Technology Loans 1 7 1,376 8,306 8,312 8,313

 Department of Health and Human Services:

 Consumer Operated and Oriented Plan 40 176 227 758 894 934

 Consumer Operated and Oriented Plan Program Contingency Fund 22 135 19 31 144 166

 Department of Homeland Security:

29
Net Transactions

(-) denotes net reduction of Account Balances

asset accounts

Current Fiscal Year

Fiscal Year to Date Beginning of Close of

Classification

This Month

This Year Prior Year This Year This Month This Month

Table 6. Schedule E-Net Activity, Guaranteed and Direct Loan Financing, May 2015 and Other Periods - Continued

[$ millions]

Direct Loan Financing Activity: - Continued

 Disaster Assistance Loan Fund (**) (**) 12 8 8 8

 Department of Housing and Urban Development:

 Housing Programs:

 Emergency Homeowners' Relief Fund (**) (**) -1 1 1 1

 FHA-Mutual Mortgage Insurance Loans (**) ...... (**) -6 -6 -6

 FHA-General and Special Risk Fund (**) 79 ...... (**) 79 79

 Green Retrofit Program for Multifamily Housing Fund (**) -5 -4 5 (**) (**)

 Department of the Interior:

 Bureau of Reclamation ...... -3 -3 35 32 32

 Bureau of Indian Affairs and Bureau of Indian Education (**) (**) -1 3 3 3

 Assistance to American Samoa Loan Fund (**) -1 -1 9 8 9

 Department of State:

 Administration of Foreign Affairs:

 Repatriation Loans (**) -1 -1 1 -1 -1

 Department of Transportation:

 Federal Highway Administration:

 Transportation Infrastructure Finance and Innovation Fund 62 -335 781 6,769 6,372 6,434

 Tiger Tifia Loan Fund ...... 8 17 569 577 577

 Federal Railroad Administration:

 Railroad Rehabilitation and Improvement Loan Fund 8 38 2 834 864 872

 Department of the Treasury:

 Departmental Offices:

 Community Development Financial Institutions Fund 7 60 13 91 144 151

 GSE Mortgage-Backed Securities Purchase Program ...... ...... ...... 4,613 4,613 4,613

 Temporary Credit and Liquidity Program -251 -846 -680 7,905 7,310 7,059

 Troubled Asset Relief Program -87 -265 -7,820 696 518 431

 Small Business Lending Program -20 -532 -360 3,174 2,662 2,642

 Bureau of the Fiscal Service:

 Financial Management Service ...... ...... ...... (**) (**) (**)

 Department of Veterans Affairs:

 Veterans Benefits Administration:

 Veterans Housing Benefit Program Fund -3 -19 -38 531 514 511

 Native American Veteran Housing Fund 1 -1 -1 64 62 62

 Transitional Housing Loans (**) (**) (**) (**) (**) (**)

 Vocational Rehabilitation Loan Fund (**) (**) (**) 1 1 1

 Environmental Protection Agency:

 Abatement, Control, and Compliance Loan Program (**) (**) (**) (**) (**) (**)

 International Assistance Programs:

 International Security Assistance:

 Foreign Military Loan Program ...... ...... ...... -27 -27 -27

 Military Debt Reduction ...... ...... ...... 37 37 37

 Agency for International Development:

 International Debt Reduction -11 -34 -12 93 70 59

 Overseas Private Investment Corporation (**) 52 -34 1,391 1,443 1,443

 International Monetary Programs -206 -208 -9 -69 -71 -277

 Small Business Administration:

 Business Loan Fund (**) 8 18 148 156 155

 Disaster Loan Fund -59 -400 -312 5,572 5,231 5,172

 Independent Agencies:

 Export-Import Bank of the United States -38 662 987 19,689 20,388 20,350

 Federal Communications Commission:

 Spectrum Auction Loan Fund (**) (**) 3 -3 -3 -3

 Net Activity, Direct Loan Financing 1,122 42,979 53,156 1,061,797 1,103,654 1,104,776

Note: Details may not add to totals due to rounding. net present value in accordance with the Credit Reform Act of 1990. Unreimbursed

Note: Federal credit programs provide benefits to the public in the form of costs such as administrative expenses and subsidy payments are reported on a

direct loans and loan guarantees. This table reflects cash transactions and cash basis and included within each program's budgetary totals in Table 5.

balances of the nonbudgetary financing fund accounts that result from the ... No Transactions

disbursement of loans, collection of fees, repayment of principle, sale of (**) Less than absolute value of $500,000

collateral, interest, and subsidy received from the credit program accounts at

30
Classification June July Aug. Sept.

Fiscal

Year to

Date

Comparable

Period

Prior F.Y.

Oct. Nov. Dec. Jan. Feb. March April May

Table 7. Receipts and Outlays of the U.S. Government by Month, Fiscal Year 2015

[$ millions]

Receipts:

 Individual Income Taxes 106,661 85,958 145,029 177,199 40,614 85,973 288,204 85,035 1,014,673 903,024

 Corporation Income Taxes 10,228 2,582 84,231 7,459 -2,866 30,481 43,230 7,340 182,685 164,840

 Social Insurance and Retirement Receipts:

 Employment and General Retirement 70,394 75,868 74,623 94,995 77,210 96,797 106,733 78,965 675,585 648,743

 Unemployment Insurance 3,187 3,214 770 2,519 6,831 454 9,496 15,204 41,675 43,231

 Other Retirement 293 279 285 338 281 328 301 286 2,391 2,294

 Excise Taxes 5,915 7,270 6,567 6,689 6,412 6,559 6,172 7,403 52,987 51,563

 Estate and Gift Taxes 1,418 1,508 1,990 1,344 1,008 1,642 3,245 1,703 13,858 12,582

 Customs Duties 3,485 2,964 2,791 3,023 2,525 2,627 3,430 2,548 23,393 22,125

 Miscellaneous Receipts 11,136 11,794 19,040 13,176 7,374 9,327 10,990 13,903 96,740 88,337

 Total--Receipts This Year 212,719 191,436 335,327 306,742 139,388 234,187 471,801 212,386 2,103,987 ......

 (On-Budget) 160,464 135,169 280,293 233,755 79,456 158,782 390,011 151,023 1,588,954 ......

 (Off-Budget) 52,255 56,267 55,034 72,987 59,932 75,405 81,790 61,363 515,033 ......

 Total--Receipts Prior Year 198,927 182,453 285,041 295,997 144,349 215,846 414,237 199,889 ...... 1,936,739

 (On-Budget) 148,871 128,657 230,051 226,228 86,974 145,924 335,529 140,789 ...... 1,443,023

 (Off-Budget) 50,056 53,796 54,990 69,769 57,375 69,922 78,708 59,100 ...... 493,716

Outlays:

 Legislative Branch 377 336 376 365 305 428 350 320 2,859 2,724

 Judicial Branch 574 499 629 662 560 610 563 540 4,636 4,496

 Department of Agriculture:

 Commodity Credit Corporation 3,658 2,161 1,639 817 -217 -54 -276 -216 7,513 9,278

 Foreign Agricultural Service 263 46 49 48 154 96 243 98 997 949

 Other 12,264 11,621 12,591 11,477 10,949 11,772 10,319 10,236 91,228 90,467

 Department of Commerce 590 752 697 735 680 954 634 694 5,737 5,144

 Department of Defense--Military Programs:

 Military Personnel 29,402 5,971 15,581 9,933 11,147 6,188 10,636 11,031 99,889 107,652

 Operation and Maintenance 19,800 17,623 20,855 20,520 19,375 21,537 21,594 20,563 161,867 159,835

 International Reconstruction and Other

 Assistance (**) ...... ...... (**) ...... ...... ...... ...... (**) 1

 Procurement 7,148 6,878 13,895 5,857 7,142 10,937 7,051 9,489 68,398 73,186

 Research, Development, Test, and Evaluation 4,321 4,528 6,054 4,646 4,444 7,431 5,577 4,867 41,869 41,825

 Military Construction 705 706 892 587 558 697 695 668 5,507 6,362

 Family Housing 89 83 106 100 80 91 117 73 739 830

 Revolving and Management Funds 52 -419 319 311 -78 -401 -147 -968 -1,332 2,051

 Other -610 460 -484 -306 -150 51 -82 -91 -1,211 -1,442

 Total Department of Defense--Military Programs 60,908 35,829 57,218 41,648 42,517 46,532 45,442 45,632 375,726 390,300

 Department of Education 5,241 4,781 5,504 4,296 8,712 6,925 5,159 5,089 45,707 36,000

 Department of Energy 2,460 1,863 2,259 1,874 1,719 2,208 2,323 1,891 16,596 15,543

 Department of Health and Human Services:

 National Institutes of Health 2,372 2,275 2,498 2,286 2,357 2,395 2,472 2,250 18,904 19,884

 Centers for Medicare and Medicaid Services:

 Grants to States for Medicaid 28,024 24,710 31,494 29,023 27,010 31,756 29,102 28,476 229,595 190,950

 Federal Hospital Insurance Trust Fund 28,507 14,889 23,729 30,792 23,458 17,429 24,163 22,580 185,546 183,269

 Federal Supplementary Medical Insurance

 Trust Fund 46,802 14,189 28,841 40,329 26,032 15,361 30,688 30,261 232,504 223,631

 Other 31,015 17,213 23,260 29,129 20,207 18,891 33,577 22,720 196,011 191,356

 Administration for Children and Families 3,794 3,662 4,488 4,250 3,843 4,641 3,905 4,103 32,686 32,454

 Other -34,057 -20,620 -25,707 -32,149 -24,028 -22,106 -40,392 -26,434 -225,492 -217,555

 Department of Homeland Security 3,965 3,036 4,753 3,178 2,770 4,270 2,666 2,934 27,573 27,798

 Department of Housing and Urban Development 2,840 3,022 2,943 2,744 3,452 3,286 7,301 3,167 28,755 26,410

 Department of the Interior 614 956 944 866 1,232 1,289 858 821 7,580 7,193

 Department of Justice -6,301 2,665 8,825 819 3,575 3,020 2,218 2,395 17,217 18,978

 Department of Labor:

 Unemployment Trust Fund 2,972 1,882 4,000 3,563 3,377 3,682 3,137 2,903 25,518 34,620

 Other -2,997 1,413 1,265 1,483 1,139 508 1,390 797 4,999 5,850

 Department of State 1,933 2,410 2,601 1,742 1,702 2,339 1,747 1,321 15,795 17,191

 Department of Transportation:

 Highway Trust Fund 4,291 3,106 3,089 2,254 2,375 2,460 2,340 3,223 23,139 24,305

 Other 2,436 2,640 2,765 2,309 2,462 3,257 2,607 2,707 21,183 21,461

 Department of the Treasury:

 Interest on Treasury Debt Securities (Gross) 8,702 23,427 86,460 15,105 13,153 13,889 31,782 32,693 225,211 256,054

31
Classification June July Aug. Sept.

Fiscal

Year to

Date

Comparable

Period

Prior F.Y.

Oct. Nov. Dec. Jan. Feb. March April May

Table 7. Receipts and Outlays of the U.S. Government by Month, Fiscal Year 2015 - Continued

[$ millions]

Outlays: - Continued

 Other 4,563 3,566 -3,429 13,092 48,729 18,697 14,256 6,451 105,926 43,600

 Department of Veterans Affairs:

 Compensation and Pensions 11,395 570 11,510 6,130 6,201 984 6,376 6,331 49,498 51,261

 National Service Life 82 56 88 74 75 89 95 75 634 622

 Other 7,314 5,292 7,249 8,017 6,697 6,682 6,880 6,488 54,618 52,798

 Corps of Engineers 682 367 684 513 520 574 575 510 4,424 4,387

 Other Defense Civil Programs 11,057 761 10,213 6,164 5,752 2,142 3,518 4,457 44,064 42,701

 Environmental Protection Agency 835 829 853 803 -650 609 377 479 4,134 5,581

 Executive Office of the President 27 29 33 40 30 35 34 -11,472 -11,242 244

 General Services Administration -19 -218 3 -223 -144 133 -384 136 -715 -107

 International Assistance Programs:

 International Security Assistance 722 1,525 1,156 2,769 519 1,228 469 453 8,842 8,289

 Multilateral Assistance 437 182 65 -7 1,958 344 141 24 3,144 927

 Agency for International Development 813 415 491 353 409 574 658 640 4,353 3,563

 Other 106 75 607 516 -238 310 -869 -118 389 -264

 National Aeronautics and Space Administration 1,415 1,330 2,329 1,276 1,208 1,543 1,294 1,232 11,627 11,069

 National Science Foundation 477 474 503 483 495 538 551 531 4,053 4,184

 Office of Personnel Management 8,202 7,066 7,358 7,280 8,317 7,462 8,166 7,166 61,017 58,826

 Small Business Administration 58 65 69 64 -1,550 85 69 59 -1,080 -121

 Social Security Administration:

 Federal Old-Age and Survivors Insurance Trust

 Fund (Off-Budget) 59,677 59,724 60,513 61,187 61,344 61,653 61,740 62,168 488,006 464,274

 Federal Disability Insurance Trust Fund

 (Off-Budget) 11,988 11,959 11,921 12,265 12,012 12,238 12,370 12,326 97,079 95,877

 Other 8,977 178 9,186 4,679 4,651 401 4,648 4,879 37,599 41,171

 Independent Agencies:

 Deposit Insurance Fund -166 191 -1,998 263 -1,530 -1,209 -1,452 -553 -6,454 -6,692

 FSLIC Resolution Fund (**) (**) (**) (**) (**) (**) (**) (**) 1 -1

 Postal Service:

 Off-Budget:

 Public Enterprise Funds -20 -487 -1,739 1,031 10 -191 -764 -1,550 -3,710 -2,551

 Other 50 (**) ...... 208 (**) ...... ...... (**) 259 256

 Other 71 ...... ...... ...... 29 ...... ...... ...... 100 78

 Tennessee Valley Authority 176 21 294 -165 -180 19 317 -5 476 -1,355

 Other 3,369 2,254 2,117 2,958 3,285 972 2,570 1,994 19,519 16,038

 Undistributed Offsetting Receipts:

 Employer Share, Employee Retirement -18,819 -5,325 -5,376 -5,306 -5,963 -5,950 -5,663 -5,598 -58,000 -57,108

 Interest Received by Trust Funds 10,288 -1,472 -67,500 242 531 1,778 -4,874 -3,452 -64,460 -79,194

 Rents and Royalties on the Outer Continental

 Shelf Lands -574 63 -946 -64 -275 -475 -324 -82 -2,677 -3,986

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

 Totals This Year:

 Total Outlays 334,432 248,254 333,463 324,289 331,738 287,105 315,092 294,771 2,469,144 ......

 (On-Budget) 271,514 178,516 311,588 257,510 259,778 214,910 251,497 223,306 1,968,619 ......

 (Off-Budget) 62,918 69,738 21,875 66,779 71,960 72,195 63,595 71,465 500,525 ......

 Total-Surplus (+) or Deficit (-) -121,713 -56,818 1,864 -17,546 -192,350 -52,918 156,709 -82,385 -365,156 ......

 (On-Budget) -111,050 -43,347 -31,295 -23,755 -180,321 -56,128 138,514 -72,283 -379,665 ......

 (Off-Budget) -10,663 -13,471 33,159 6,208 -12,028 3,210 18,195 -10,102 14,508 ......

 Total Borrowing from the Public 74,090 64,849 101,554 -36,839 88,293 15,323 -36,024 -1,138 270,109 552,217

 Total-Outlays Prior Year 289,511 317,679 231,821 306,247 337,880 252,741 307,383 329,860 ...... 2,373,122

 (On-Budget) 225,419 250,867 214,255 244,403 269,430 183,532 245,856 260,468 ...... 1,894,229

 (Off-Budget) 64,093 66,813 17,566 61,844 68,450 69,208 61,527 69,392 ...... 478,894

 Total-Surplus (+) or Deficit (-) Prior Year -90,584 -135,226 53,220 -10,250 -193,532 -36,895 106,853 -129,971 ...... -436,384

 (On-Budget) -76,547 -122,210 15,796 -18,174 -182,457 -37,608 89,673 -119,679 ...... -451,206

 (Off-Budget) -14,037 -13,017 37,424 7,925 -11,075 713 17,181 -10,292 ...... 14,822

Note: Details may not add to totals due to rounding. (**) Less than absolute value of $500,000

... No Transactions

32
This Month

Excess Beginning of

This Year This Month

Close of

This Month

Fiscal Year to Date Securities Held as Investments

Current Fiscal Year

Classification

Receipts Outlays Excess Receipts Outlays

Table 8. Trust Fund Impact on Budget Results and Investment Holdings as of May 31, 2015

[$ millions]

Trust Receipts, Outlays, and Investments Held:

 Airport and Airway 1,131 859 272 8,794 8,064 730 12,759 14,026 14,337

 Black Lung Disability 45 20 25 361 189 173 ...... ...... ......

 Federal Disability Insurance 9,141 12,326 -3,185 78,488 97,079 -18,591 70,113 54,646 51,521

 Federal Employees Life and Health ...... -599 599 ...... -485 485 66,771 66,638 67,237

 Federal Employees Retirement 2,449 6,871 -4,422 35,934 55,149 -19,215 876,056 837,120 837,064

 Federal Hospital Insurance 17,794 22,694 -4,900 182,168 186,595 -4,427 202,207 202,935 196,937

 Federal Old-Age and Survivors Insurance 53,701 62,168 -8,467 517,654 488,006 29,648 2,712,805 2,750,918 2,742,560

 Federal Supplementary Medical Insurance 28,571 30,261 -1,691 229,666 232,504 -2,837 68,391 70,964 68,769

 Hazardous Substance Superfund 1 -52 53 1,252 -865 2,117 3,446 4,319 4,024

 Highways 2,854 3,922 -1,068 24,392 29,179 -4,788 10,696 9,189 8,297

 Military Advances 2,143 1,634 510 18,191 16,845 1,346 ...... ...... ......

 Military Retirement 4,996 4,741 255 89,284 37,753 51,531 483,111 534,439 534,664

 Railroad Retirement 966 1,026 -60 6,111 8,871 -2,760 2,673 2,745 2,610

 Unemployment 15,275 2,909 12,366 42,662 25,578 17,084 35,919 34,411 49,971

 Veterans Life Insurance 8 94 -86 176 746 -571 7,500 6,988 6,907

 All Other Trust 689 659 31 5,045 3,111 1,935 24,285 25,227 25,231

 Total Trust Fund Receipts and Outlays and Investments

 Held from Table 6-D 139,763 149,530 -9,768 1,240,178 1,188,316 51,862 4,576,733 4,614,565 4,610,132

 Less: Interfund Transactions 40,985 40,985 ...... 484,036 484,036 ...... ...... ...... ......

 Trust Fund Receipts and Outlays on the Basis of

 Tables 4 & 5 98,778 108,545 -9,768 756,142 704,280 51,862

Total Federal Fund Receipts and Outlays 113,669 186,287 -72,618 1,348,373 1,765,392 -417,019

 Less: Interfund Transactions 61 61 ...... 528 528 ......

 Federal Fund Receipts and Outlays on the Basis of

 Table 4 & 5 113,608 186,226 -72,618 1,347,845 1,764,863 -417,019

Net Budget Receipts & Outlays 212,386 294,771 -82,385 2,103,987 2,469,144 -365,156

Note: Details may not add to totals due to rounding. receipts and outlays since the receipt side of such transactions is offset

Note: Interfund receipts and outlays are transactions between Federal funds and against budget outlays. In this table, Interfund receipts are shown as an

trust funds such as Federal payments and contributions, and interest and profits adjustment to arrive at total receipts and outlays of trust funds respectively.

on investments in Federal securities. They have no net effect on overall budget ... No Transactions

33
Classification This Month Fiscal Year

to Date

Comparable Period

Prior Fiscal Year

Table 9. Summary of Receipts by Source, and Outlays by Function of the U.S. Government, May 2015 and Other Periods

[$ millions]

Receipts

 Individual Income Taxes 85,035 1,014,673 903,024

 Corporation Income Taxes 7,340 182,685 164,840

 Social Insurance and Retirement Receipts:

 Employment and General Retirement 78,965 675,585 648,743

 Unemployment Insurance 15,204 41,675 43,231

 Other Retirement 286 2,391 2,294

 Excise Taxes 7,403 52,987 51,563

 Estate and Gift Taxes 1,703 13,858 12,582

 Customs Duties 2,548 23,393 22,125

 Miscellaneous Receipts 13,903 96,740 88,337

 Total 212,386 2,103,987 1,936,739

Net Outlays

 National Defense 48,237 395,067 408,574

 International Affairs 2,331 33,021 30,424

 General Science, Space, and Technology 2,108 18,541 18,195

 Energy 244 4,466 2,008

 Natural Resources and Environment 2,480 21,051 22,478

 Agriculture 185 19,769 23,120

 Commerce and Housing Credit -12,873 -29,444 -74,084

 Transportation 7,087 53,926 56,271

 Community and Regional Development 1,451 14,260 14,081

 Education, Training, Employment, and Social Services 7,230 67,424 57,101

 Health 37,662 309,278 260,133

 Medicare 45,906 359,156 349,467

 Income Security 37,274 369,208 384,104

 Social Security 74,490 585,068 560,142

 Veterans Benefits and Services 12,946 105,084 105,021

 Administration of Justice 4,015 34,898 33,710

 General Government 2,143 9,562 14,335

 Net Interest 27,535 159,485 169,136

 Undistributed Offsetting Receipts -5,679 -60,677 -61,094

 Total 294,771 2,469,144 2,373,122

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

34
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 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

https://fiscal.treasury.gov/reports-statements/treasury-bulletin/). 

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

Service, U.S. Department of Treasury, Washington, D.C. 20227 and

on the internet at http://www.fiscal.treasury.gov/fsreports/

rpt/ combStmt/combStmt_home.htm). This report includes 

budgetary results at the summary level and presents individual 

receipt and appropriation accounts at the detail level.

35
Scheduled Release

The release date for the June 2015 Statement 

will be 2:00 p.m. EST July 13, 2015.

Internet service subscribers can access the current issue of the Monthly Treasury Statement through the

Bureau of the Fiscal Service’s website:

http://www.fiscal.treasury.gov/fsreports/rpt/mthTreasStmt/mthTreasStmt_home.htm