Monthly Treasury Statement 

of Receipts and Outlays 

of the United States Government 

 

For Fiscal Year 2011 Through April 30, 2011, and Other Periods 

Highlight 

Through April 2011, the individual income tax receipts were $631 billion 

an increase of 26 percent from the same period last year. 

RECEIPTS

OUTLAYS

DEFICIT

-1,000

-500

0

500

1,000

1,500

2,000

2,500

B

I

L

L

I

O

N

S

RECEIPTS, OUTLAYS, AND SURPLUS/DEFICIT 

THROUGH APRIL 2011

 

Contents 

Summary, page 2 

Receipts, page 6 

Outlays, page 7 

Means of financing, page 20 

Receipts/outlays by month, page 32 

Federal trust funds/securities, page 34 

Receipts by source/outlays by 

 function, page 34 

Explanatory notes, page 35 

Compiled and Published by 

Department of the Treasury 

Financial Management Service 
2

Introduction 

The Monthly Treasury Statement of Receipts and Outlays of the United 

States Government (MTS) is prepared by the Financial Management 

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

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

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

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

Federal Reserve banks. 

AUDIENCE 

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

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

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

businesses whose operations depend upon or are related to the 

Government's financial operations. 

DISCLOSURE STATEMENT 

This statement summarizes the financial activities of the Federal 

Government and off-budget Federal entities conducted in accordance 

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

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

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

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

receipts are treated as deductions from gross receipts; revolving and 

management fund receipts, reimbursements and refunds of monies 

previously expended are treated as deductions from gross outlays; and 

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

basis. Major information sources include accounting data reported by 

Federal entities, disbursing officers, and Federal Reserve banks. 

TRIAD OF PUBLICATIONS 

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

Treasury Statement is published each working day of the Federal 

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

Treasury based upon reporting of the Treasury account balances by 

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

outlays, based on agency reporting. The Combined Statement of 

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

official publication of the detailed receipts and outlays of the 

Government. It is published annually in accordance with legislative 

mandates given to the Secretary of the Treasury. 

DATA SOURCES AND INFORMATION 

The Explanatory Notes section of this publication provides information 

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

relevant to the MTS. 

Table 1. Summary of Receipts, Outlays, and the Deficit/Surplus of the U.S. Government, Fiscal Years 2010 and 2011, by 

 Month 

[$ millions] 

Period Receipts Outlays Deficit/Surplus (-) 

FY 2010 

 October................................................................... 135,293 311,656 176,363 

 November............................................................... 133,563 253,850 120,287 

 December............................................................... 218,919 310,329 91,410 

 January................................................................... 205,239 247,873 42,634 

 February ................................................................. 107,520 328,429 220,909 

 March ..................................................................... 153,358 218,745 65,387 

 April ........................................................................ 245,260 327,950 82,689 

 May......................................................................... 146,794 282,721 135,927 

 June........................................................................ 251,048 319,470 68,422 

 July ......................................................................... 155,546 320,588 165,043 

 August .................................................................... 163,998 254,524 90,526 

 September.............................................................. 245,207 279,813 34,607 

 Year-to-Date ........................................................ 12,161,746 13,455,949 11,294,204 

FY 2011 

 October................................................................... 145,951 286,384 140,432 

 November............................................................... 148,970 299,364 150,394 

 December............................................................... 236,875 315,009 78,134 

 January................................................................... 226,550 276,346 49,796 

 February ................................................................. 110,656 333,156 222,500 

 March ..................................................................... 150,894 339,047 188,153 

 April ........................................................................ 289,543 330,030 40,488 

 Year-to-Date ........................................................ 1,309,439 2,179,337 869,898 

1The receipt, outlay and deficit figures differ from the FY 2012 Budget, released by the 

Office of Management and Budget on February 14, 2011. The deficit figure differs by $715 

million, due mainly to revisions in the data following the release of the Final Monthly 

Treasury Statement. 

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

Table 2. Summary of Budget and Off-Budget Results and Financing of the U.S. Government, April 2011 and Other Periods 

[$ millions] 

Classification This 

Month 

Current 

Fiscal 

Year to Date 

Budget 

Estimates Full Fiscal 

Year1

Prior 

Fiscal Year 

to Date 

(2010) 

Budget 

Estimates 

Next Fiscal Year 

(2012)1

 

Total On-Budget and Off-Budget Results: 

Total Receipts....................................................................................................... 289,543 1,309,439 2,173,700 1,199,153 2,627,449 

 On-Budget Receipts .......................................................................................... 229,912 970,834 1,614,278 825,185 1,968,719 

 Off-Budget Receipts ........................................................................................... 59,631 338,605 559,422 373,967 658,730 

Total Outlays ........................................................................................................ 330,030 2,179,337 3,818,819 1,998,831 3,728,686 

 On-Budget Outlays ............................................................................................ 284,599 1,875,741 3,317,275 1,677,896 3,145,904 

 Off-Budget Outlays ............................................................................................. 45,431 303,595 501,544 320,935 582,782 

Total Surplus (+) or Deficit (-)................................................................................ -40,488 -869,898 -1,645,119 -799,679 -1,101,237 

 On-Budget Surplus (+) or Deficit (-) ................................................................... -54,688 -904,907 -1,702,997 -852,711 -1,177,185 

 Off-Budget Surplus (+) or Deficit (-) .................................................................... +14,200 +35,009 +57,878 +53,032 +75,948 

Total On-Budget and Off-Budget Financing.......................................................... 40,488 869,898 1,645,119 799,679 1,101,237 

Means of Financing: 

 Borrowing from the Public................................................................................... 4,610 632,706 1,837,510 882,939 1,024,686 

 Reduction of Operating Cash, Increase (-).......................................................... 11,596 203,374 -167 -24,966 235,000 

 By Other Means.................................................................................................. 24,282 33,818 -192,224 -58,294 -158,449 

1These estimates are based on the FY 2012 Budget, released by the Office of 

Management and Budget on February 14, 2011. Note: Details may not add to totals due to rounding. 

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

 Fiscal Years 2010 and 2011 

Receipts

Outlays

Deficit (-) /Surplus

-300

-200

-100

0

100

200

300

400

Oct

FY

2010

Dec Feb Apr Jun Aug Oct

FY

2011

Dec Feb Apr

[$ billions]
4

Figure 2. Monthly Receipts of the U.S. Government, by Source, Fiscal Years 2010 and 2011 

Other Taxes and Receipts

Income Taxes

Social Security & Retirement

Total Receipts

0

50

100

150

200

250

300

350

Oct

FY

2010

Dec Feb Apr Jun Aug Oct

FY

2011

Dec Feb Apr

[$ billions]

Figure 3. Monthly Outlays of the U.S. Government, by Function, Fiscal Years 2010 and 2011 

Net Interest

National Defense

Other Non-Defense

Social Security & Medicare

Total Outlays

-50

0

50

100

150

200

250

300

350

400

Oct

FY

2010

Dec Feb Apr Jun Aug Oct

FY

2011

Dec Feb Apr

[$ billions]
5

Table 3. Summary of Receipts and Outlays of the U.S. Government, April 2011 and Other Periods 

[$ millions] 

Classification This 

Month 

Current 

Fiscal 

Year to Date 

Comparable 

Prior Period 

Year to Date 

Budget 

Estimates 

Full Fiscal Year1

 

Budget Receipts 

Individual Income Taxes ......................................................................................................... 155,561 631,159 500,815 956,033 

Corporation Income Taxes...................................................................................................... 25,046 80,127 77,087 198,431 

Social Insurance and Retirement Receipts: 

 Employment and General Retirement (Off-Budget) .............................................................. 59,631 338,605 373,967 559,422 

 Employment and General Retirement (On-Budget) .............................................................. 20,448 112,862 110,675 191,250 

 Unemployment Insurance..................................................................................................... 5,654 21,708 19,215 51,810 

 Other Retirement .................................................................................................................. 371 2,387 2,429 4,319 

Excise Taxes .......................................................................................................................... 6,303 39,335 35,909 74,079 

Estate and Gift Taxes ............................................................................................................. 6,191 6,366 12,594 12,227 

Customs Duties ...................................................................................................................... 2,461 16,580 13,750 27,691 

Miscellaneous Receipts .......................................................................................................... 7,875 60,309 52,710 98,438 

 Total Receipts ................................................................................................................... 289,543 1,309,439 1,199,153 2,173,700 

 (On-Budget)..................................................................................................................... 229,912 970,834 825,185 1,614,278 

 (Off-Budget)..................................................................................................................... 59,631 338,605 373,967 559,422 

Budget Outlays 

Legislative Branch .................................................................................................................. 369 2,735 2,948 4,919 

Judicial Branch ....................................................................................................................... 700 4,161 4,206 7,370 

Department of Agriculture....................................................................................................... 10,090 85,420 82,082 152,085 

Department of Commerce....................................................................................................... 702 5,925 6,541 11,885 

Department of Defense-Military Programs.............................................................................. 57,512 400,050 396,452 739,664 

Department of Education ........................................................................................................ 3,904 57,776 61,242 79,363 

Department of Energy............................................................................................................. 2,137 19,345 16,054 44,621 

Department of Health and Human Services............................................................................ 87,693 525,727 503,983 909,713 

Department of Homeland Security.......................................................................................... 3,302 25,383 25,760 48,069 

Department of Housing and Urban Development ................................................................... 4,560 29,421 29,165 60,814 

Department of the Interior....................................................................................................... 898 7,308 7,213 12,990 

Department of Justice............................................................................................................. 2,449 17,854 16,927 33,484 

Department of Labor............................................................................................................... 10,757 82,865 104,236 148,011 

Department of State................................................................................................................ 1,502 13,797 13,234 28,890 

Department of Transportation................................................................................................. 5,069 41,349 40,470 79,495 

Department of the Treasury: 

 Interest on Treasury Debt Securities (Gross)........................................................................ 28,895 244,477 224,414 430,414 

 Other .................................................................................................................................... 17,995 122,023 21,114 101,885 

Department of Veterans Affairs............................................................................................... 15,092 75,830 67,637 141,130 

Corps of Engineers................................................................................................................. 871 6,322 5,414 10,635 

Other Defense Civil Programs ................................................................................................ 2,927 29,489 30,578 59,189 

Environmental Protection Agency........................................................................................... 745 6,631 5,586 11,100 

Executive Office of the President............................................................................................ 42 305 368 463 

General Services Administration............................................................................................. 259 1,133 45 3,120 

International Assistance Program........................................................................................... 1,649 9,563 10,957 25,161 

National Aeronautics and Space Administration ..................................................................... 1,356 10,056 10,781 19,477 

National Science Foundation.................................................................................................. 583 3,843 3,514 8,602 

Office of Personnel Management ........................................................................................... 6,228 43,452 43,986 80,619 

Small Business Administration................................................................................................ 131 5,633 5,493 6,218 

Social Security Administration ................................................................................................ 69,075 453,279 437,658 801,436 

Other Independent Agencies .................................................................................................. 2,589 793 -30,472 24,527 

Allowances ............................................................................................................................. ...... ...... ...... 3,205 

Undistributed Offsetting Receipts: 

 Interest.................................................................................................................................. -4,316 -96,450 -95,607 -180,080 

 Other .................................................................................................................................... -5,737 -56,160 -53,147 -89,655 

 Total Outlays..................................................................................................................... 330,030 2,179,337 1,998,831 3,818,819 

 (On-Budget)..................................................................................................................... 284,599 1,875,741 1,677,896 3,317,275 

 (Off-Budget)..................................................................................................................... 45,431 303,595 320,935 501,544 

 Surplus (+) or Deficit (-).................................................................................................... -40,488 -869,898 -799,679 -1,645,119 

 (On-Budget)..................................................................................................................... -54,688 -904,907 -852,711 -1,702,997 

 (Off-Budget)..................................................................................................................... +14,200 +35,009 +53,032 +57,878 

1These estimates are based on the FY 2012 Budget, released by the Office of 

Management and Budget on February 14, 2011. 

... No Transactions 

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

Table 4. Receipts of the U.S. Government, April 2011 and Other Periods 

[$ millions] 

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

Classification Gross 

Receipts 

Refunds 

(Deduct) Receipts Gross Receipts 

Refunds 

(Deduct) Receipts Gross Receipts 

Refunds 

(Deduct) Receipts 

 

Individual Income Taxes: 

 Withheld.......................................................................................................... 76,384 604,531 530,579 

 Presidential Election Campaign Fund ............................................................. 11 30 30 

 Other .............................................................................................................. 143,383 232,903 187,360 

 Total--Individual Income Taxes.................................................................. 219,778 64,217 155,561 837,463 206,304 631,159 717,969 217,154 500,815 

Corporation Income Taxes............................................................................. 30,969 5,922 25,046 129,895 49,768 80,127 144,712 67,625 77,087 

Social Insurance and Retirement Receipts: 

 Employment and General Retirement: 

 Federal Old-Age and Survivors Ins. Trust Fund: 

 Federal Insurance Contributions Act Taxes ................................................ 38,783 ...... 38,783 283,473 ...... 283,473 309,491 ...... 309,491 

 Self-Employment Contributions Act Taxes.................................................. 12,191 ...... 12,191 18,742 ...... 18,742 20,111 ...... 20,111 

 Adjustments Attributable to Prior Years ...................................................... ...... ...... ...... -12,732 ...... -12,732 -9,916 ...... -9,916 

 Total--FOASI Trust Fund .......................................................................... 50,974 ...... 50,974 289,483 ...... 289,483 319,686 ...... 319,686 

 Federal Disability Insurance Trust Fund: 

 Federal Insurance Contributions Act Taxes ................................................ 6,588 ...... 6,588 48,100 ...... 48,100 52,553 ...... 52,553 

 Self-Employment Contributions Act Taxes.................................................. 2,069 ...... 2,069 3,181 ...... 3,181 3,415 ...... 3,415 

 Adjustments Attributable to Prior Years ...................................................... ...... ...... ...... -2,160 ...... -2,160 -1,687 ...... -1,687 

 Total--FDI Trust Fund ............................................................................... 8,657 ...... 8,657 49,121 ...... 49,121 54,281 ...... 54,281 

 Federal Hospital Insurance Trust Fund: 

 Federal Insurance Contributions Act Taxes ................................................ 14,500 ...... 14,500 104,729 ...... 104,729 103,075 ...... 103,075 

 Self-Employment Contributions Act Taxes.................................................. 5,576 ...... 5,576 8,480 ...... 8,480 8,645 ...... 8,645 

 Adjustments Attributable to Prior Years ...................................................... ...... ...... ...... -3,133 ...... -3,133 -3,735 ...... -3,735 

 Total--FHI Trust Fund ............................................................................... 20,076 ...... 20,076 110,076 ...... 110,076 107,985 ...... 107,985 

 Railroad Retirement : 

 Rail Pension and Supplemental Annuity ..................................................... 210 (**) 210 1,410 (**) 1,409 1,307 2 1,305 

 Social Security Equivalent Account............................................................. 162 (**) 162 1,377 (**) 1,377 1,388 2 1,386 

 Total--Employment and General Retirement:............................................ 80,080 1 80,079 451,468 1 451,467 484,647 4 484,643 

 Unemployment Insurance: 

 Deposits by States........................................................................................ 4,453 ...... 4,453 18,409 ...... 18,409 13,870 ...... 13,870 

 Federal Unemployment Tax Act Taxes......................................................... 1,187 18 1,169 3,251 40 3,211 5,330 46 5,284 

 Railroad Unemployment Taxes..................................................................... 32 ...... 32 88 ...... 88 62 ...... 62 

 Total--Unemployment Insurance................................................................. 5,672 18 5,654 21,747 40 21,708 19,261 46 19,215 

 Other Retirement: 

 Federal Employees Retirement - Employee Share ....................................... 369 ...... 369 2,370 ...... 2,370 2,408 ...... 2,408 

 Non-Federal Employees Retirement............................................................. 2 ...... 2 17 ...... 17 21 ...... 21 

 Total--Other Retirement.............................................................................. 371 ...... 371 2,387 ...... 2,387 2,429 ...... 2,429 

 Total--Social Insurance and Retirement Receipts................................ 86,123 18 86,105 475,602 40 475,562 506,337 50 506,287 

Excise Taxes: 

 Miscellaneous Excise Taxes........................................................................... 2,209 170 2,039 14,488 1,448 13,040 16,356 3,942 12,413 

 Airport and Airway Trust Fund ........................................................................ 975 ...... 975 5,976 7 5,969 5,317 4 5,313 

 Highway Trust Fund........................................................................................ 3,230 ...... 3,230 19,983 ...... 19,983 18,190 342 17,848 

 Black Lung Disability Trust Fund..................................................................... 59 ...... 59 343 ...... 343 334 ...... 334 

 Total--Excise Taxes .................................................................................... 6,473 170 6,303 40,790 1,455 39,335 40,197 4,288 35,909 

Estate and Gift Taxes ..................................................................................... 6,248 57 6,191 7,906 1,540 6,366 13,157 563 12,594 

Customs Duties .............................................................................................. 2,570 109 2,461 17,264 683 16,580 14,315 565 13,750 

Miscellaneous Receipts: 

 Deposits of Earnings by Federal Reserve Banks............................................ 6,233 ...... 6,233 48,314 ...... 48,314 41,479 ...... 41,479 

 Universal Service Fund................................................................................... 777 ...... 777 5,135 ...... 5,135 5,119 ...... 5,119 

 All Other.......................................................................................................... 867 3 864 6,883 23 6,860 6,129 16 6,112 

 Total -- Miscellaneous Receipts................................................................. 7,877 3 7,875 60,332 23 60,309 52,726 16 52,710 

 Total -- Receipts.......................................................................................... 360,038 70,496 289,543 1,569,252 259,813 1,309,439 1,489,414 290,261 1,199,153 

 Total -- On-Budget ...................................................................................... 300,407 70,496 229,912 1,230,647 259,813 970,834 1,115,446 290,261 825,185 

 Total -- Off-Budget ...................................................................................... 59,631 ...... 59,631 338,605 ...... 338,605 373,967 ...... 373,967 

... No Transactions 

(**) Less than $500,000 

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

Table 5. Outlays of the U.S. Government, April 2011 and Other Periods-Continued 

[$ millions] 

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

Classification Gross 

Outlays

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays 

 

Legislative Branch: 

 Senate ..................................................................................................................... 76 (**) 76 532 2 531 539 1 537 

 House of Representatives........................................................................................ 111 (**) 111 813 2 812 851 1 850 

 Joint Items ............................................................................................................... 1 ...... 1 10 ...... 10 9 ...... 9 

 Capitol Police........................................................................................................... 26 ...... 26 228 ...... 228 192 ...... 192 

 Congressional Budget Office ................................................................................... 3 ...... 3 26 ...... 26 26 ...... 26 

 Architect of the Capitol............................................................................................. 43 1 43 299 2 297 295 2 293 

 Library of Congress ................................................................................................. 54 1 54 378 5 373 624 5 619 

 Government Printing Office...................................................................................... 5 ...... 5 79 ...... 79 58 ...... 58 

 Government Accountability Office............................................................................ 41 ...... 41 322 ...... 322 323 ...... 323 

 United States Tax Court........................................................................................... 5 ...... 5 29 ...... 29 30 ...... 30 

 Other Legislative Branch Agencies .......................................................................... 11 ...... 11 53 ...... 53 38 ...... 38 

 Proprietary Receipts from the Public........................................................................ ...... 2 -2 ...... 13 -13 ...... 14 -14 

 Intrabudgetary Transaction...................................................................................... -5 ...... -5 -11 ...... -11 -13 ...... -13 

 Total--Legislative Branch.................................................................................... 373 4 369 2,759 24 2,735 2,971 23 2,948 

Judicial Branch: 

 Supreme Court of the United States ........................................................................ 9 ...... 9 54 ...... 54 58 ...... 58 

 Courts of Appeals, District Courts, and Other 

 Judicial Services..................................................................................................... 677 ...... 677 4,068 ...... 4,068 4,427 ...... 4,427 

 Other ....................................................................................................................... 21 ...... 21 126 ...... 126 214 ...... 214 

 Proprietary Receipts from the Public........................................................................ ...... 7 -7 ...... 63 -63 ...... 62 -62 

 Intrabudgetary Transactions .................................................................................... 1 ...... 1 -24 ...... -24 -431 ...... -431 

 Total--Judicial Branch ......................................................................................... 707 7 700 4,224 63 4,161 4,268 62 4,206 

Department of Agriculture: 

 Agricultural Research Service.................................................................................. 97 ...... 97 718 ...... 718 701 ...... 701 

 National Institute of Food and Agriculture: 

 Research and Education Activities......................................................................... 61 ...... 61 355 ...... 355 309 ...... 309 

 Extension Activities................................................................................................ 26 ...... 26 226 ...... 226 216 ...... 216 

 Other ..................................................................................................................... 7 ...... 7 51 ...... 51 45 ...... 45 

 Animal and Plant Health Inspection Service ............................................................ 88 ...... 88 659 ...... 659 663 ...... 663 

 Food Safety and Inspection Service ........................................................................ 83 ...... 83 575 ...... 575 557 ...... 557 

 Agricultural Marketing Service ................................................................................. 42 ...... 42 783 ...... 783 677 ...... 677 

 Risk Management Agency: 

 Administrative and Operating Expenses ................................................................ 5 ...... 5 44 ...... 44 43 ...... 43 

 Federal Crop Insurance Corporation Fund............................................................. -45 17 -62 4,619 1,990 2,629 5,543 2,399 3,144 

 Farm Service Agency: 

 Salaries and Expenses .......................................................................................... 114 ...... 114 922 ...... 922 548 ...... 548 

 USDA Supplemental Assistance............................................................................ (**) ...... (**) 20 ...... 20 271 ...... 271 

 Agricultural Disaster Relief Fund............................................................................ 135 ...... 135 861 ...... 861 878 ...... 878 

 Commodity Credit Corporation .............................................................................. 697 1,053 -357 18,355 8,352 10,003 16,700 5,386 11,314 

 Tobacco Trust Fund............................................................................................... 3 ...... 3 472 ...... 472 472 ...... 472 

 Agricultural Credit Insurance Fund......................................................................... 16 18 -2 90 174 -84 1,281 170 1,111 

 Other ..................................................................................................................... 3 ...... 3 28 ...... 28 67 ...... 67 

 Total--Farm Service Agency ................................................................................ 968 1,072 -103 20,747 8,526 12,221 20,218 5,556 14,662 

 Natural Resources Conservation Service: 

 Conservation Operations ....................................................................................... 86 ...... 86 490 ...... 490 462 ...... 462 

 Farm Security and Rural Investment Programs ..................................................... 125 ...... 125 1,631 ...... 1,631 1,032 ...... 1,032 

 Other ..................................................................................................................... 21 ...... 21 216 ...... 216 213 ...... 213 

 Rural Development.................................................................................................. 25 ...... 25 166 ...... 166 -117 ...... -117 

 Rural Housing Service: 

 Rural Housing Insurance Fund .............................................................................. 40 48 -8 295 414 -118 760 430 330 

 Rental Assistance Program ................................................................................... 90 ...... 90 628 ...... 628 593 ...... 593 

 Other ..................................................................................................................... 21 ...... 21 150 ...... 150 144 ...... 144 

 Rural Utilities Service: 

 Rural Electrification and Telecommunications Fund .............................................. (**) 126 -126 197 1,359 -1,161 275 1,482 -1,207 

 Other ..................................................................................................................... 75 14 61 547 124 423 387 122 265 

 Foreign Agricultural Service..................................................................................... 493 ...... 493 1,154 ...... 1,154 866 ...... 866 

 Food and Nutrition Service: 

 Supplemental Nutrition Assistance Program.......................................................... 6,373 ...... 6,373 44,428 ...... 44,428 40,131 ...... 40,131 

 Child Nutrition Programs........................................................................................ 1,751 ...... 1,751 11,375 ...... 11,375 10,958 ...... 10,958 

 Special Supplemental Nutrition Program for 

 Women, Infants, and Children (WIC) .................................................................... 528 ...... 528 3,907 ...... 3,907 3,780 ...... 3,780 

 Other ..................................................................................................................... 22 ...... 22 292 ...... 292 306 ...... 306 

 Total--Food and Nutrition Service ........................................................................ 8,674 ...... 8,674 60,002 ...... 60,002 55,175 ...... 55,175 

 Forest Service: 

 National Forest System.......................................................................................... 101 ...... 101 866 ...... 866 862 ...... 862 

 Capital Improvement and Maintenance ................................................................. 41 ...... 41 500 ...... 500 332 ...... 332 

 Wildland Fire Management.................................................................................... 136 ...... 136 1,051 ...... 1,051 1,001 ...... 1,001 

 Forest Service Permanent Appropriations ............................................................. 10 ...... 10 494 ...... 494 545 ...... 545 

 Other ..................................................................................................................... 64 ...... 64 477 ...... 477 504 ...... 504 

 Total--Forest Service ........................................................................................... 352 ...... 352 3,388 ...... 3,388 3,244 ...... 3,244 

 Other ....................................................................................................................... 101 4 97 695 32 663 847 33 814 

 Proprietary Receipts from the Public........................................................................ ...... 65 -65 ...... 467 -467 ...... 740 -740 

 Intrabudgetary Transactions .................................................................................... (**) ...... (**) -5 ...... -5 -7 ...... -7 

 Total--Department of Agriculture........................................................................ 11,436 1,346 10,090 98,332 12,912 85,420 92,845 10,763 82,082 

 
8

Table 5. Outlays of the U.S. Government, April 2011 and Other Periods-Continued 

[$ millions] 

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

Classification Gross 

Outlays

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays 

 

Department of Commerce: 

 Economic Development Administration ................................................................... 42 (**) 42 280 6 275 181 (**) 180 

 Bureau of the Census .............................................................................................. 105 ...... 105 987 ...... 987 2,591 ...... 2,591 

 International Trade Administration ........................................................................... 29 ...... 29 250 ...... 250 261 ...... 261 

 National Oceanic and Atmospheric Administration .................................................. 362 1 361 2,957 13 2,945 2,793 5 2,788 

 National Institute of Standards and Technology....................................................... 93 ...... 93 614 ...... 614 495 ...... 495 

 National Telecommunication and Information Administration................................... 68 ...... 68 674 ...... 674 92 ...... 92 

 Other ....................................................................................................................... 13 4 9 209 26 183 124 29 95 

 Proprietary Receipts from the Public........................................................................ ...... 17 -17 ...... 6 -6 ...... -3 3 

 Intrabudgetary Transactions .................................................................................... 12 ...... 12 4 ...... 4 36 ...... 36 

 Total--Department of Commerce ........................................................................ 724 22 702 5,975 50 5,925 6,573 32 6,541 

Department of Defense-Military Programs: 

 Military Personnel: 

 Department of the Army......................................................................................... 7,558 ...... 7,558 44,303 ...... 44,303 44,482 ...... 44,482 

 Department of the Navy......................................................................................... 4,862 ...... 4,862 29,568 ...... 29,568 29,231 ...... 29,231 

 Department of the Air Force................................................................................... 3,605 ...... 3,605 22,548 ...... 22,548 22,123 ...... 22,123 

 Defense Agencies.................................................................................................. ...... ...... ...... 4,950 ...... 4,950 4,516 ...... 4,516 

 Total--Military Personnel ...................................................................................... 16,024 ...... 16,024 101,369 ...... 101,369 100,353 ...... 100,353 

 Operation and Maintenance: 

 Department of the Army......................................................................................... 8,902 ...... 8,902 60,795 ...... 60,795 58,933 ...... 58,933 

 Department of the Navy......................................................................................... 4,825 ...... 4,825 31,631 ...... 31,631 30,672 ...... 30,672 

 Department of the Air Force................................................................................... 5,126 ...... 5,126 33,143 ...... 33,143 32,516 ...... 32,516 

 Defense Agencies.................................................................................................. 5,807 ...... 5,807 38,580 ...... 38,580 36,647 ...... 36,647 

 Total--Operation and Maintenance .................................................................... 24,659 ...... 24,659 164,149 ...... 164,149 158,769 ...... 158,769 

 International Reconstruction and Other Assistance: 

 Department of the Army......................................................................................... (**) ...... (**) 1 ...... 1 10 ...... 10 

 Procurement: 

 Department of the Army......................................................................................... 3,075 ...... 3,075 23,299 ...... 23,299 26,557 ...... 26,557 

 Department of the Navy......................................................................................... 3,357 ...... 3,357 25,015 ...... 25,015 24,308 ...... 24,308 

 Department of the Air Force................................................................................... 2,389 ...... 2,389 24,600 ...... 24,600 22,642 ...... 22,642 

 Defense Agencies.................................................................................................. 529 ...... 529 4,297 ...... 4,297 3,661 ...... 3,661 

 Total--Procurement.............................................................................................. 9,351 ...... 9,351 77,212 ...... 77,212 77,168 ...... 77,168 

 Research, Development, Test, and Evaluation: 

 Department of the Army......................................................................................... 847 ...... 847 6,152 ...... 6,152 6,579 ...... 6,579 

 Department of the Navy......................................................................................... 1,538 ...... 1,538 10,724 ...... 10,724 11,271 ...... 11,271 

 Department of the Air Force................................................................................... 1,930 ...... 1,930 14,340 ...... 14,340 15,928 ...... 15,928 

 Defense Agencies.................................................................................................. 1,603 ...... 1,603 11,450 ...... 11,450 12,083 ...... 12,083 

 Total--Research, Development, Test, and Evaluation.......................................... 5,918 ...... 5,918 42,667 ...... 42,667 45,862 ...... 45,862 

 Military Construction: 

 Department of the Army......................................................................................... 352 ...... 352 3,277 ...... 3,277 3,238 ...... 3,238 

 Department of the Navy......................................................................................... 223 ...... 223 1,518 ...... 1,518 1,517 ...... 1,517 

 Department of the Air Force................................................................................... 144 ...... 144 1,004 ...... 1,004 850 ...... 850 

 Defense Agencies.................................................................................................. 755 ...... 755 5,991 ...... 5,991 5,950 ...... 5,950 

 Total--Military Construction .................................................................................. 1,473 ...... 1,473 11,790 ...... 11,790 11,556 ...... 11,556 

 Family Housing: 

 Department of the Army......................................................................................... 66 ...... 66 365 ...... 365 406 ...... 406 

 Department of the Navy......................................................................................... 32 ...... 32 270 ...... 270 236 ...... 236 

 Department of the Air Force................................................................................... 66 ...... 66 580 ...... 580 614 ...... 614 

 Defense Agencies.................................................................................................. 393 28 365 1,128 186 941 610 30 580 

 Revolving and Management Funds: 

 Department of the Navy......................................................................................... 88 ...... 88 883 ...... 883 1,044 ...... 1,044 

 Defense Agencies: 

 Working Capital Fund .......................................................................................... 128 ...... 128 617 ...... 617 1,089 ...... 1,089 

 Other.................................................................................................................... 53 ...... 53 266 ...... 266 -66 ...... -66 

 Allowances .............................................................................................................. -4 ...... -4 -3 ...... -3 46 ...... 46 

 Trust Funds: 

 Department of the Army......................................................................................... 2 ...... 2 3 ...... 3 3 ...... 3 

 Department of the Navy......................................................................................... -1 ...... -1 11 ...... 11 11 ...... 11 

 Department of the Air Force................................................................................... (**) ...... (**) 5 (**) 5 2 (**) 2 

 Defense Agencies.................................................................................................. 24 ...... 24 112 ...... 112 98 ...... 98 

 Proprietary Receipts from the Public: 

 Department of the Army......................................................................................... ...... 486 -486 ...... 552 -552 ...... 518 -518 

 Department of the Navy......................................................................................... ...... 109 -109 ...... 154 -154 ...... 65 -65 

 Department of the Air Force................................................................................... ...... 20 -20 ...... 16 -16 ...... 56 -56 

 Defense Agencies.................................................................................................. ...... 211 -211 ...... 579 -579 ...... 651 -651 

 Intrabudgetary Transactions: 

 Department of the Army......................................................................................... 40 ...... 40 129 ...... 129 59 ...... 59 

 Department of the Navy......................................................................................... 5 ...... 5 7 ...... 7 30 ...... 30 

 Department of the Air Force................................................................................... 19 ...... 19 5 ...... 5 31 ...... 31 

 Defense Agencies.................................................................................................. 29 ...... 29 -27 ...... -27 -158 ...... -158 

 Offsetting Governmental Receipts: 

 Department of the Army......................................................................................... ...... ...... ...... ...... (**) (**) ...... 3 -3 

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

 Total--Department of Defense--Military Programs .......................................... 58,367 855 57,512 401,537 1,488 400,050 397,775 1,323 396,452 

 
9

Table 5. Outlays of the U.S. Government, April 2011 and Other Periods-Continued 

[$ millions] 

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

Classification Gross 

Outlays

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays 

 

Department of Education: 

 Office of Elementary and Secondary Education: 

 Accelerating Achievement and Ensuring Equity..................................................... 1,906 ...... 1,906 11,250 ...... 11,250 11,566 ...... 11,566 

 Impact Aid.............................................................................................................. 124 ...... 124 926 ...... 926 1,059 ...... 1,059 

 Education Improvement Programs......................................................................... 403 ...... 403 3,097 ...... 3,097 2,931 ...... 2,931 

 State Fiscal Stabilization Fund, Recovery Act........................................................ 1,383 ...... 1,383 8,235 ...... 8,235 13,804 ...... 13,804 

 Other ..................................................................................................................... 1,040 ...... 1,040 3,172 ...... 3,172 65 ...... 65 

 Total--Office of Elementary and Secondary Education ........................................ 4,856 ...... 4,856 26,680 ...... 26,680 29,424 ...... 29,424 

 Office of Innovation and Improvement ..................................................................... 86 ...... 86 573 ...... 573 592 ...... 592 

 Office of Safe and Drug-Free Schools ..................................................................... 43 ...... 43 292 ...... 292 435 ...... 435 

 Office of English Language Acquisition.................................................................... 49 ...... 49 478 ...... 478 355 ...... 355 

 Office of Special Education and Rehabilitative Services: 

 Special Education.................................................................................................. 1,478 ...... 1,478 10,264 ...... 10,264 10,585 ...... 10,585 

 Rehabilitation Services and Disability Research .................................................... 304 ...... 304 2,125 ...... 2,125 2,003 ...... 2,003 

 Special Institutions for Persons with Disabilities .................................................... 24 ...... 24 110 ...... 110 131 ...... 131 

 Office of Vocational and Adult Education................................................................. 153 ...... 153 1,061 ...... 1,061 1,096 ...... 1,096 

 Office of Postsecondary Education: 

 Higher Education ................................................................................................... 202 ...... 202 1,415 ...... 1,415 1,352 ...... 1,352 

 Other ..................................................................................................................... 20 1 19 113 9 104 149 10 140 

 Total--Office of Postsecondary Education............................................................ 222 1 221 1,528 9 1,519 1,502 10 1,492 

 Office of Federal Student Aid: 

 Student Financial Assistance................................................................................. 1,785 ...... 1,785 23,144 ...... 23,144 19,986 ...... 19,986 

 Academic Competitiveness-Smart Grant Program................................................. 53 ...... 53 708 ...... 708 605 ...... 605 

 Student Aid Administration..................................................................................... 58 ...... 58 615 ...... 615 467 ...... 467 

 Federal Student Loan Reserve Fund ..................................................................... -551 ...... -551 -551 ...... -551 -635 ...... -635 

 Federal Direct Student Loans ................................................................................ ...... ...... ...... 5 ...... 5 (**) ...... (**) 

 Federal Family Education Loans............................................................................ -20 ...... -20 -182 ...... -182 -213 ...... -213 

 Other ..................................................................................................................... 3 ...... 3 11 ...... 11 4 ...... 4 

 Total--Office of Federal Student Aid..................................................................... 1,328 ...... 1,328 23,750 ...... 23,750 20,214 ...... 20,214 

 Institute of Education Sciences................................................................................ 50 ...... 50 381 ...... 381 313 ...... 313 

 Departmental Management ..................................................................................... 50 ...... 50 368 ...... 368 331 ...... 331 

 Hurricane Education Recovery ................................................................................ 4 ...... 4 18 ...... 18 15 ...... 15 

 Proprietary Receipts from the Public........................................................................ ...... 4,738 -4,738 ...... 9,860 -9,860 ...... 5,765 -5,765 

 Intrabudgetary Transactions .................................................................................... -3 ...... -3 18 ...... 18 23 ...... 23 

 Total--Department of Education ......................................................................... 8,643 4,740 3,904 67,645 9,869 57,776 67,017 5,775 61,242 

Department of Energy: 

 National Nuclear Security Administration: 

 Naval Reactors ...................................................................................................... 57 ...... 57 492 ...... 492 551 ...... 551 

 Weapons Activities ................................................................................................ 661 ...... 661 4,046 ...... 4,046 3,453 ...... 3,453 

 Defense Nuclear Nonproliferation.......................................................................... 179 ...... 179 1,226 ...... 1,226 863 ...... 863 

 Other ..................................................................................................................... 33 ...... 33 251 ...... 251 254 ...... 254 

 Environmental and Other Defense Activities: 

 Defense Environmental Cleanup ........................................................................... 592 ...... 592 4,275 ...... 4,275 4,327 ...... 4,327 

 Other Defense Activities ........................................................................................ 73 ...... 73 501 ...... 501 803 ...... 803 

 Defense Nuclear Waste Disposal .......................................................................... 1 ...... 1 18 ...... 18 45 ...... 45 

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

 Energy Programs: 

 Science.................................................................................................................. 441 ...... 441 3,135 ...... 3,135 2,960 ...... 2,960 

 Energy Supply ....................................................................................................... 216 ...... 216 1,348 ...... 1,348 695 ...... 695 

 Energy Efficiency and Renewable Energy ............................................................. 607 ...... 607 4,112 ...... 4,112 2,161 ...... 2,161 

 Fossil Energy Research and Development............................................................ 68 ...... 68 515 ...... 515 380 ...... 380 

 Uranium Enrichment Decontamination and Decommissioning Fund...................... 54 ...... 54 423 ...... 423 415 ...... 415 

 Advanced Technology Vehicles Manufacturing Loan Program.............................. 65 ...... 65 633 ...... 633 403 ...... 403 

 Title 17 Innovative Technology Loan Guarantee Program..................................... 79 ...... 79 204 ...... 204 26 ...... 26 

 Other ..................................................................................................................... 102 2 101 671 25 646 733 29 704 

 Total--Energy Programs....................................................................................... 1,632 2 1,631 11,040 25 11,015 7,774 29 7,745 

 Power Marketing Administration .............................................................................. 243 288 -46 2,139 2,009 130 1,821 1,776 45 

 Departmental Administration.................................................................................... 27 ...... 27 206 ...... 206 142 ...... 142 

 Proprietary Receipts from the Public........................................................................ ...... 941 -941 ...... 1,987 -1,987 ...... 991 -991 

 Intrabudgetary Transactions .................................................................................... -130 ...... -130 -827 ...... -827 -1,182 ...... -1,182 

 Total--Department of Energy............................................................................... 3,369 1,232 2,137 23,366 4,021 19,345 18,850 2,796 16,054 

 
10

Table 5. Outlays of the U.S. Government, April 2011 and Other Periods-Continued 

[$ millions] 

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

Classification Gross 

Outlays

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays 

 

Department of Health and Human Services: 

 Food and Drug Administration ................................................................................. 185 1 185 1,200 5 1,195 1,314 5 1,309 

 Health Resources and Services Administration ....................................................... 668 1 668 4,914 6 4,908 4,537 5 4,532 

 Indian Health Services............................................................................................. 484 ...... 484 2,463 ...... 2,463 3,138 ...... 3,138 

 Centers for Disease Control and Prevention............................................................ 580 ...... 580 3,914 ...... 3,914 4,055 ...... 4,055 

 National Institutes of Health..................................................................................... 2,989 ...... 2,989 19,837 ...... 19,837 18,492 ...... 18,492 

 Substance Abuse and Mental Health Services Administration................................. 286 ...... 286 1,827 ...... 1,827 1,890 ...... 1,890 

 Agency for Healthcare Research and Quality .......................................................... 28 ...... 28 -86 ...... -86 96 ...... 96 

 Centers for Medicare and Medicaid Services: 

 Grants to States for Medicaid ................................................................................ 22,580 ...... 22,580 167,570 ...... 167,570 156,830 ...... 156,830 

 Payments to Health Care Trust Funds................................................................... 28,917 ...... 28,917 141,608 ...... 141,608 136,571 ...... 136,571 

 Children's Health Insurance Fund.......................................................................... 707 ...... 707 5,038 ...... 5,038 4,489 ...... 4,489 

 State Grants and Demonstrations.......................................................................... 32 ...... 32 349 ...... 349 294 ...... 294 

 Federal Hospital Insurance Trust Fund: 

 Benefit Payments................................................................................................. 26,423 ...... 26,423 147,663 ...... 147,663 145,331 ...... 145,331 

 Administrative Expenses...................................................................................... 241 ...... 241 1,531 ...... 1,531 1,250 ...... 1,250 

 Total--FHI Trust Fund ........................................................................................ 26,664 ...... 26,664 149,194 ...... 149,194 146,581 ...... 146,581 

 Health Care Fraud and Abuse Control................................................................... 79 ...... 79 790 ...... 790 633 ...... 633 

 Federal Supplementary Medical Insurance Trust Fund: 

 Benefit Payments................................................................................................. 22,309 ...... 22,309 130,092 ...... 130,092 121,117 ...... 121,117 

 Administrative Expenses...................................................................................... 255 ...... 255 1,555 ...... 1,555 1,580 ...... 1,580 

 Medicare Prescription Drugs: 

 Benefit Payments............................................................................................... 10,132 ...... 10,132 39,734 ...... 39,734 39,076 ...... 39,076 

 Administrative Expenses.................................................................................... 11 ...... 11 115 ...... 115 95 ...... 95 

 Total--FSMI Trust Fund...................................................................................... 32,707 ...... 32,707 171,495 ...... 171,495 161,868 ...... 161,868 

 Other ..................................................................................................................... 535 ...... 535 2,801 ...... 2,801 108 ...... 108 

 Total--Centers for Medicare and Medicaid Services ............................................ 112,222 ...... 112,222 638,847 ...... 638,847 607,375 ...... 607,375 

 Administration for Children and Families: 

 Temporary Assistance for Needy Families............................................................. 1,452 ...... 1,452 10,456 ...... 10,456 10,717 ...... 10,717 

 Contingency Fund.................................................................................................. 49 ...... 49 1,663 ...... 1,663 1,280 ...... 1,280 

 Payments to States for Child Support Enforcement 

 and Family Support Programs .............................................................................. 356 ...... 356 2,006 ...... 2,006 2,163 ...... 2,163 

 Low Income Home Energy Assistance .................................................................. 397 ...... 397 3,131 ...... 3,131 3,373 ...... 3,373 

 Refugee and Entrant Assistance............................................................................ 78 ...... 78 395 ...... 395 403 ...... 403 

 Child Care Entitlement to States............................................................................ 417 ...... 417 1,984 ...... 1,984 1,618 ...... 1,618 

 Payments to States for the Child Care 

 and Development Block Grant .............................................................................. 57 ...... 57 1,582 ...... 1,582 1,757 ...... 1,757 

 Social Services Block Grant................................................................................... 87 ...... 87 928 ...... 928 1,152 ...... 1,152 

 Children and Families Services Programs ............................................................. 991 ...... 991 6,436 ...... 6,436 6,329 ...... 6,329 

 Payments to States for Foster Care and Adoption Assistance............................... 516 ...... 516 4,100 ...... 4,100 4,100 ...... 4,100 

 Other ..................................................................................................................... 68 ...... 68 275 ...... 275 244 ...... 244 

 Total--Administration for Children and Families ................................................... 4,469 ...... 4,469 32,956 ...... 32,956 33,135 ...... 33,135 

 Administration on Aging........................................................................................... 127 ...... 127 910 ...... 910 909 ...... 909 

 Departmental Management ..................................................................................... 305 ...... 305 1,465 ...... 1,465 4,289 ...... 4,289 

 Other ....................................................................................................................... 112 ...... 112 480 ...... 480 448 ...... 448 

 Proprietary Receipts from the Public........................................................................ ...... 5,721 -5,721 ...... 41,067 -41,067 ...... 39,291 -39,291 

 Intrabudgetary Transactions: 

 Payments for Health Insurance for the Aged: 

 Federal Supplementary Medical Insurance Trust Fund........................................ -21,970 ...... -21,970 -131,652 ...... -131,652 -126,090 ...... -126,090 

 Payments for Tax and Other Credits: 

 Federal Hospital Insurance Trust Fund................................................................ -6,947 ...... -6,947 -9,948 ...... -9,948 -10,476 ...... -10,476 

 Other ..................................................................................................................... -124 ...... -124 -321 ...... -321 171 ...... 171 

 Total--Department of Health and Human Services............................................ 93,416 5,723 87,693 566,804 41,077 525,727 543,284 39,301 503,983 

Department of Homeland Security: 

 Departmental Management and Operations ............................................................ 103 ...... 103 703 ...... 703 589 ...... 589 

 Citizenship and Immigration Services ...................................................................... 186 ...... 186 1,443 ...... 1,443 1,423 ...... 1,423 

 United States Secret Service ................................................................................... 141 ...... 141 1,013 ...... 1,013 949 ...... 949 

 Transportation Security Administration .................................................................... 293 ...... 293 3,130 ...... 3,130 2,947 ...... 2,947 

 Immigration and Customs Enforcement................................................................... 438 ...... 438 3,198 ...... 3,198 3,183 ...... 3,183 

 Customs and Border Protection............................................................................... 858 ...... 858 6,576 ...... 6,576 6,505 ...... 6,505 

 United States Coast Guard...................................................................................... 903 1 902 6,145 7 6,138 5,743 7 5,736 

 National Protection and Programs Directorate......................................................... 101 ...... 101 876 ...... 876 641 ...... 641 

 
11

Table 5. Outlays of the U.S. Government, April 2011 and Other Periods-Continued 

[$ millions] 

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

Classification Gross 

Outlays

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays 

 

Department of Homeland Security:—Continued 

 Federal Emergency Management Agency: 

 State and Local Programs ..................................................................................... 278 ...... 278 1,323 ...... 1,323 1,602 ...... 1,602 

 Firefighter Assistance Grants................................................................................. 54 ...... 54 423 ...... 423 253 ...... 253 

 Disaster Relief ....................................................................................................... 335 ...... 335 3,072 ...... 3,072 3,585 ...... 3,585 

 National Flood Insurance Fund.............................................................................. 54 181 -127 364 1,139 -774 343 771 -428 

 Other ..................................................................................................................... 111 ...... 111 776 ...... 776 846 ...... 846 

 Total--Federal Emergency Management Agency................................................. 832 181 651 5,959 1,139 4,820 6,630 771 5,859 

 Science and Technology.......................................................................................... 69 ...... 69 552 ...... 552 530 ...... 530 

 Domestic Nuclear Detection Office .......................................................................... 30 ...... 30 231 ...... 231 253 ...... 253 

 Other ....................................................................................................................... 37 ...... 37 269 ...... 269 240 ...... 240 

 Proprietary Receipts from the Public........................................................................ ...... 43 -43 ...... 232 -232 ...... 155 -155 

 Intrabudgetary Transactions .................................................................................... 20 ...... 20 37 ...... 37 -9 ...... -9 

 Offsetting Governmental Receipts ........................................................................... ...... 485 -485 ...... 3,371 -3,371 ...... 2,931 -2,931 

 Total--Department of Homeland Security .......................................................... 4,012 710 3,302 30,131 4,748 25,383 29,624 3,864 25,760 

Department of Housing and Urban Development: 

 Public and Indian Housing Programs: 

 Tenant Based Rental Assistance........................................................................... 1,558 ...... 1,558 10,780 ...... 10,780 10,177 ...... 10,177 

 Housing Certificate Fund ....................................................................................... 92 ...... 92 753 ...... 753 780 ...... 780 

 Project-Based Rental Assistance........................................................................... 736 ...... 736 4,974 ...... 4,974 4,791 ...... 4,791 

 Public Housing Capital Fund.................................................................................. 286 ...... 286 2,570 ...... 2,570 3,120 ...... 3,120 

 Public Housing Operating Fund ............................................................................. 358 ...... 358 2,729 ...... 2,729 2,720 ...... 2,720 

 Revitalization of Severely Distressed 

 Public Housing (Hope VI)...................................................................................... 13 ...... 13 96 ...... 96 107 ...... 107 

 Native American Housing Block Grant................................................................... 65 ...... 65 448 ...... 448 430 ...... 430 

 Other ..................................................................................................................... (**) ...... (**) 4 ...... 4 -446 ...... -446 

 Total--Public and Indian Housing Programs......................................................... 3,110 ...... 3,110 22,354 ...... 22,354 21,678 ...... 21,678 

 Community Planning and Development: 

 Housing Opportunities for Persons with AIDS........................................................ 21 ...... 21 195 ...... 195 167 ...... 167 

 Community Development Fund.............................................................................. 546 ...... 546 4,062 ...... 4,062 4,085 ...... 4,085 

 Home Investment Partnership Program................................................................. 178 ...... 178 1,962 ...... 1,962 1,375 ...... 1,375 

 Neighborhood Stabilization Program ..................................................................... 99 ...... 99 755 ...... 755 728 ...... 728 

 Homeless Assistance Grants................................................................................. 189 ...... 189 1,366 ...... 1,366 1,104 ...... 1,104 

 Other ..................................................................................................................... 6 ...... 6 56 (**) 56 59 (**) 59 

 Total--Community Planning and Development..................................................... 1,040 ...... 1,040 8,396 (**) 8,396 7,518 (**) 7,518 

 Housing Programs: 

 Credit Accounts: 

 FHA-Mutual Mortgage Insurance Fund, Program Account................................... 6 ...... 6 54 ...... 54 32 ...... 32 

 FHA-Mutual Mortgage Insurance Capital Reserve Account ................................. -489 ...... -489 -3,799 ...... -3,799 -1,510 ...... -1,510 

 FHA-Mutual Mortgage and Cooperative Housing 

 Insurance Fund, Liquidating Account.................................................................. 4 4 (**) 28 11 18 21 4 17 

 FHA-General and Special Risk Fund, Program Account...................................... (**) ...... (**) 6 ...... 6 30 ...... 30 

 FHA-General and Special Risk Fund, Liquidating Account .................................. 10 45 -36 61 152 -91 56 132 -76 

 Housing for the Elderly or Handicapped Fund, 

 Liquidating Account ............................................................................................ (**) 45 -45 1 338 -337 1 347 -346 

 Home Ownership Preservation Equity Fund .......................................................... 1 ...... 1 4 ...... 4 -7 ...... -7 

 Housing for the Elderly........................................................................................... 71 ...... 71 549 ...... 549 546 ...... 546 

 Housing for Persons with Disabilities ..................................................................... 60 ...... 60 448 ...... 448 467 ...... 467 

 Other Assisted Housing Programs......................................................................... 4 ...... 4 28 ...... 28 29 ...... 29 

 Other ..................................................................................................................... 21 2 19 144 18 126 34 20 14 

 Total--Housing Programs..................................................................................... -313 96 -409 -2,478 518 -2,996 -301 502 -804 

 Government National Mortgage Association: 

 Guarantees of Mortgage-Backed Securities .......................................................... 745 13 732 843 76 767 70 146 -76 

 Management and Administration ............................................................................. 139 ...... 139 1,028 ...... 1,028 975 ...... 975 

 Other ....................................................................................................................... 17 ...... 17 155 ...... 155 154 ...... 154 

 Proprietary Receipts from the Public: 

 GNMA, Guarantees of Mortgage-Backed Securities.............................................. ...... ...... ...... ...... ...... ...... ...... 13 -13 

 FHA-General and Special Risk Fund ..................................................................... ...... 45 -45 ...... 251 -251 ...... 192 -192 

 Other ..................................................................................................................... ...... 23 -23 ...... 22 -22 ...... 51 -51 

 Intrabudgetary Transactions .................................................................................... -1 ...... -1 -7 ...... -7 -22 ...... -22 

 Offsetting Governmental Receipts ........................................................................... ...... (**) (**) ...... 1 -1 ...... 2 -2 

 Total--Department of Housing and Urban Development................................... 4,737 177 4,560 30,290 869 29,421 30,071 905 29,165 

 
12

Table 5. Outlays of the U.S. Government, April 2011 and Other Periods-Continued 

[$ millions] 

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

Classification Gross 

Outlays

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays 

 

Department of the Interior: 

 Land and Minerals Management: 

 Bureau of Land Management: 

 Management of Lands and Resources ................................................................ 82 ...... 82 538 ...... 538 512 ...... 512 

 Other.................................................................................................................... 30 7 24 401 96 306 446 60 386 

 Bureau of Ocean Energy Management, 

 Regulation and Enforcement ................................................................................ 21 ...... 21 155 ...... 155 152 ...... 152 

 Office of Surface Mining Reclamation and Enforcement........................................ 29 ...... 29 512 ...... 512 397 ...... 397 

 Total--Land and Minerals Management ............................................................... 162 7 155 1,607 96 1,511 1,506 60 1,446 

 Water and Science: 

 Bureau of Reclamation: 

 Water and Related Resources............................................................................. 78 ...... 78 665 ...... 665 663 ...... 663 

 Other.................................................................................................................... 41 22 19 331 173 158 356 172 183 

 United States Geological Survey ........................................................................... 71 ...... 71 682 ...... 682 601 ...... 601 

 Other ..................................................................................................................... (**) ...... (**) 25 ...... 25 45 ...... 45 

 Total--Water and Science .................................................................................... 191 22 169 1,704 173 1,530 1,664 172 1,492 

 Fish and Wildlife and Parks: 

 United States Fish and Wildlife Service ................................................................. 185 ...... 185 1,565 ...... 1,565 1,438 ...... 1,438 

 National Park Service ............................................................................................ 252 ...... 252 2,027 ...... 2,027 1,771 ...... 1,771 

 Total--Fish and Wildlife and Parks ....................................................................... 437 ...... 437 3,593 ...... 3,593 3,209 ...... 3,209 

 Bureau of Indian Affairs and 

 Bureau of Indian Education..................................................................................... 227 (**) 227 1,430 1 1,430 1,775 5 1,770 

 Departmental Offices: 

 Mineral Leasing and Associated Payments ........................................................... 134 ...... 134 1,030 ...... 1,030 957 ...... 957 

 Other ..................................................................................................................... 15 (**) 15 77 (**) 77 101 (**) 101 

 Insular Affairs........................................................................................................... 18 ...... 18 205 ...... 205 223 ...... 223 

 Office of the Special Trustee 

 for American Indians............................................................................................... 29 ...... 29 316 ...... 316 276 ...... 276 

 Department-Wide Programs .................................................................................... 126 ...... 126 635 ...... 635 679 ...... 679 

 Other ....................................................................................................................... 10 ...... 10 76 ...... 76 79 ...... 79 

 Proprietary Receipts from the Public........................................................................ ...... 415 -415 ...... 3,002 -3,002 ...... 2,885 -2,885 

 Intrabudgetary Transactions .................................................................................... -7 ...... -7 -92 ...... -92 -134 ...... -134 

 Total--Department of the Interior........................................................................ 1,342 444 898 10,580 3,272 7,308 10,335 3,122 7,213 

Department of Justice: 

 General Administration ............................................................................................ 131 ...... 131 1,292 ...... 1,292 1,174 ...... 1,174 

 Legal Activities and United States Marshals: 

 General Legal Activities ......................................................................................... 65 ...... 65 518 ...... 518 511 ...... 511 

 United States Attorneys ......................................................................................... 149 ...... 149 1,137 ...... 1,137 1,154 ...... 1,154 

 United States Marshals Service............................................................................. 179 ...... 179 862 ...... 862 678 ...... 678 

 Assets Forfeiture Fund........................................................................................... 60 ...... 60 877 ...... 877 575 ...... 575 

 Other ..................................................................................................................... 34 ...... 34 296 ...... 296 325 ...... 325 

 Federal Bureau of Investigation ............................................................................... 627 ...... 627 4,539 ...... 4,539 4,275 ...... 4,275 

 Drug Enforcement Administration ............................................................................ 197 ...... 197 1,327 ...... 1,327 1,244 ...... 1,244 

 Bureau of Alcohol, Tobacco, Firearms, and Explosives ........................................... 96 ...... 96 627 ...... 627 659 ...... 659 

 Federal Prison System ............................................................................................ 538 31 507 3,996 202 3,794 3,811 198 3,613 

 Office of Justice Programs: 

 State and Local Law Enforcement Assistance ....................................................... 132 ...... 132 1,168 ...... 1,168 1,604 ...... 1,604 

 Community Oriented Policing Services.................................................................. 76 ...... 76 375 ...... 375 238 ...... 238 

 Crime Victims Fund ............................................................................................... 69 ...... 69 400 ...... 400 388 ...... 388 

 Other ..................................................................................................................... 115 ...... 115 748 ...... 748 666 ...... 666 

 Other ....................................................................................................................... 32 ...... 32 418 ...... 418 384 ...... 384 

 Proprietary Receipts from the Public........................................................................ ...... 9 -9 ...... 138 -138 ...... 36 -36 

 Intrabudgetary Transactions .................................................................................... 25 ...... 25 -108 ...... -108 -243 ...... -243 

 Offsetting Governmental Receipts ........................................................................... ...... 33 -33 ...... 278 -278 ...... 283 -283 

 Total--Department of Justice .............................................................................. 2,522 73 2,449 18,472 619 17,854 17,444 517 16,927 

Department of Labor: 

 Employment and Training Administration: 

 Training and Employment Services ....................................................................... 390 ...... 390 2,624 ...... 2,624 2,993 ...... 2,993 

 Office of Job Corps ................................................................................................ 138 ...... 138 920 ...... 920 1,036 ...... 1,036 

 Community Service Employment for Older Americans .......................................... 62 ...... 62 449 ...... 449 385 ...... 385 

 Federal Unemployment Benefits and Allowances.................................................. 73 ...... 73 472 ...... 472 324 ...... 324 

 Federal Additional Unemployment Compensation 

 Program-Recovery Act.......................................................................................... (**) ...... (**) 1,662 ...... 1,662 7,470 ...... 7,470 

 State Unemployment Insurance and Employment 

 Service Operations ............................................................................................... -49 ...... -49 210 ...... 210 76 ...... 76 

 Payments to the Unemployment Trust Fund.......................................................... 7 ...... 7 53,313 ...... 53,313 21,095 ...... 21,095 

 Advances to the Unemployment Trust Fund and 

 Other Funds.......................................................................................................... ...... ...... ...... 240 ...... 240 60 ...... 60 

 Program Administration ......................................................................................... 8 ...... 8 71 ...... 71 64 ...... 64 

 Unemployment Trust Fund: 

 Federal-State Unemployment Insurance: 

 State Unemployment Benefits............................................................................ 9,029 ...... 9,029 71,627 ...... 71,627 88,853 ...... 88,853 

 State Administrative Expenses ............................................................................ -29 ...... -29 2,600 ...... 2,600 2,677 ...... 2,677 

 Federal Administrative Expenses......................................................................... 18 ...... 18 238 ...... 238 188 ...... 188 

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

 Total--Unemployment Trust Fund ...................................................................... 9,018 ...... 9,018 74,465 ...... 74,465 91,719 ...... 91,719 

 Other ..................................................................................................................... 1 ...... 1 9 ...... 9 21,944 ...... 21,944 

 Total--Employment and Training Administration .................................................. 9,649 ...... 9,649 134,436 ...... 134,436 147,167 ...... 147,167 

 
13

Table 5. Outlays of the U.S. Government, April 2011 and Other Periods-Continued 

[$ millions] 

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

Classification Gross 

Outlays

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays 

 

Department of Labor:—Continued 

 Pension Benefit Guaranty Corporation .................................................................... 484 437 48 3,455 3,696 -241 3,181 3,548 -367 

 Employment Standards Administration .................................................................... 35 ...... 35 280 ...... 280 263 ...... 263 

 Office of Workers' Compensation Programs: 

 Special Benefits..................................................................................................... 248 ...... 248 190 ...... 190 -1,081 ...... -1,081 

 Energy Employees Occupational 

 Illness Compensation Fund .................................................................................. 90 ...... 90 764 ...... 764 602 ...... 602 

 Special Benefits for Disabled Coal Miners ............................................................. 17 ...... 17 115 ...... 115 129 ...... 129 

 Black Lung Disability Trust Fund............................................................................ 22 ...... 22 159 ...... 159 167 ...... 167 

 Other ..................................................................................................................... 21 ...... 21 159 ...... 159 140 ...... 140 

 Wage and Hour Division .......................................................................................... (**) ...... (**) -5 ...... -5 (**) ...... (**) 

 Occupational Safety and Health Administration ....................................................... 43 ...... 43 325 ...... 325 288 ...... 288 

 Mine Safety and Health Administration .................................................................... 23 ...... 23 193 ...... 193 203 ...... 203 

 Bureau of Labor Statistics........................................................................................ 46 ...... 46 296 ...... 296 288 ...... 288 

 Departmental Management ..................................................................................... 77 ...... 77 348 ...... 348 403 ...... 403 

 Other ....................................................................................................................... 15 ...... 15 95 ...... 95 88 ...... 88 

 Proprietary Receipts from the Public........................................................................ ...... 3 -3 ...... 18 -18 ...... 10 -10 

 Intrabudgetary Transactions .................................................................................... 426 ...... 426 -54,228 ...... -54,228 -44,043 ...... -44,043 

 Total--Department of Labor................................................................................. 11,197 440 10,757 86,579 3,714 82,865 107,794 3,558 104,236 

Department of State: 

 Administration of Foreign Affairs: 

 Diplomatic and Consular Programs ....................................................................... 508 ...... 508 4,400 ...... 4,400 4,311 ...... 4,311 

 Educational and Cultural Exchange Programs....................................................... 51 ...... 51 340 ...... 340 286 ...... 286 

 Embassy Security, Construction, and Maintenance............................................... 88 ...... 88 253 ...... 253 1,010 ...... 1,010 

 Payment to Foreign Service Retirement and 

 Disability Fund ...................................................................................................... 85 ...... 85 159 ...... 159 159 ...... 159 

 Foreign Service Retirement and Disability Fund .................................................... 73 ...... 73 487 ...... 487 491 ...... 491 

 Other ..................................................................................................................... 93 ...... 93 676 ...... 676 -120 ...... -120 

 Total--Administration of Foreign Affairs................................................................ 899 ...... 899 6,314 ...... 6,314 6,138 ...... 6,138 

 International Organizations and Conferences .......................................................... 32 ...... 32 1,595 ...... 1,595 2,690 ...... 2,690 

 Global Health and Child Survival ............................................................................. 357 ...... 357 3,759 ...... 3,759 2,364 ...... 2,364 

 Migration and Refugee Assistance .......................................................................... 178 ...... 178 1,038 ...... 1,038 874 ...... 874 

 International Narcotics Control and Law Enforcement ............................................. 49 ...... 49 784 ...... 784 720 ...... 720 

 Andean Counterdrug Programs ............................................................................... 12 ...... 12 129 ...... 129 177 ...... 177 

 Other ....................................................................................................................... 51 ...... 51 383 ...... 383 462 ...... 462 

 Proprietary Receipts from the Public........................................................................ ...... -2 2 ...... 13 -13 ...... -15 15 

 Intrabudgetary Transactions .................................................................................... -78 ...... -78 -192 ...... -192 -205 ...... -205 

 Total--Department of State.................................................................................. 1,501 -2 1,502 13,810 13 13,797 13,219 -15 13,234 

Department of Transportation: 

 Office of the Secretary ............................................................................................. 59 ...... 59 131 (**) 131 78 ...... 78 

 Federal Aviation Administration: 

 Operations............................................................................................................. 703 ...... 703 3,160 ...... 3,160 1,913 ...... 1,913 

 Airport and Airway Trust Fund: 

 Grants-In-Aid for Airports..................................................................................... 235 ...... 235 1,900 ...... 1,900 1,935 ...... 1,935 

 Facilities and Equipment...................................................................................... 241 ...... 241 1,528 ...... 1,528 1,444 ...... 1,444 

 Research, Engineering, and Development........................................................... 11 ...... 11 95 ...... 95 71 ...... 71 

 Trust Fund Share of FAA Operations................................................................... ...... ...... ...... 2,082 ...... 2,082 3,531 ...... 3,531 

 Total--Airport and Airway Trust Fund ................................................................. 487 ...... 487 5,604 ...... 5,604 6,981 ...... 6,981 

 Other ..................................................................................................................... 34 12 22 286 153 132 460 103 357 

 Total--Federal Aviation Administration ................................................................. 1,224 12 1,212 9,050 153 8,897 9,355 103 9,251 

 Federal Highway Administration: 

 Highway Trust Fund: 

 Federal-Aid Highways.......................................................................................... 2,138 ...... 2,138 17,742 ...... 17,742 15,670 ...... 15,670 

 Other.................................................................................................................... 3 ...... 3 14 2 12 29 1 29 

 Highway Infrastructure Investment, Recovery Act.................................................. 503 ...... 503 5,241 ...... 5,241 5,354 ...... 5,354 

 Other Programs ..................................................................................................... 61 ...... 61 346 ...... 346 19,967 ...... 19,967 

 Total--Federal Highway Administration ................................................................ 2,705 ...... 2,705 23,343 2 23,341 41,020 1 41,019 

 Federal Motor Carrier Safety Administration............................................................ 33 ...... 33 271 ...... 271 295 ...... 295 

 National Highway Traffic Safety Administration ....................................................... 49 ...... 49 503 ...... 503 561 ...... 561 

 Federal Railroad Administration: 

 Operating Subsidy Grants to the National Railroad 

 Passenger Corporation......................................................................................... 32 ...... 32 293 ...... 293 458 ...... 458 

 Capital and Debt Service Grants to the 

 National Railroad Passenger Corporation............................................................. 57 ...... 57 591 ...... 591 514 ...... 514 

 Capital Assistance for High Speed Rail Corridors 

 and Intercity Passenger Rail Service .................................................................... 13 ...... 13 90 ...... 90 3 ...... 3 

 Other ..................................................................................................................... 17 (**) 17 333 3 330 577 3 574 

 Total--Federal Railroad Administration................................................................. 119 (**) 119 1,307 3 1,304 1,552 3 1,549 

 
14

Table 5. Outlays of the U.S. Government, April 2011 and Other Periods-Continued 

[$ millions] 

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

Classification Gross 

Outlays

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays 

 

Department of Transportation:—Continued 

 Federal Transit Administration: 

 Formula Grants...................................................................................................... 22 ...... 22 149 ...... 149 260 ...... 260 

 Capital Investment Grants ..................................................................................... 190 ...... 190 1,047 ...... 1,047 1,265 ...... 1,265 

 Transit Formula Grants.......................................................................................... 462 ...... 462 3,607 ...... 3,607 3,920 ...... 3,920 

 Transit Capital Assistance, Recovery Act .............................................................. 145 ...... 145 1,365 ...... 1,365 1,307 ...... 1,307 

 Other ..................................................................................................................... 38 ...... 38 309 ...... 309 231 ...... 231 

 Total--Federal Transit Administration................................................................... 856 ...... 856 6,478 ...... 6,478 6,983 ...... 6,983 

 Maritime Administration ........................................................................................... 16 2 15 240 27 213 459 338 121 

 Other ....................................................................................................................... 26 2 25 275 14 260 227 5 221 

 Proprietary Receipts from the Public........................................................................ ...... 3 -3 ...... 48 -48 ...... 59 -59 

 Intrabudgetary Transactions: 

 Payment from the General Fund, Highway Trust Fund .......................................... ...... ...... ...... ...... ...... ...... -19,500 ...... -19,500 

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

 Offsetting Governmental Receipts ........................................................................... ...... (**) (**) ...... (**) (**) ...... 41 -41 

 Total--Department of Transportation.................................................................. 5,088 19 5,069 41,598 249 41,349 41,020 550 40,470 

Department of the Treasury: 

 Departmental Offices: 

 Exchange Stabilization Fund ................................................................................. ...... 44 -44 ...... 182 -182 ...... 182 -182 

 Grants for Specified Energy Property in Lieu of Tax Credit.................................... 161 ...... 161 1,728 ...... 1,728 2,255 ...... 2,255 

 Housing and Economic Recovery Programs.......................................................... 5,130 ...... 5,130 13,612 ...... 13,612 30,307 ...... 30,307 

 Troubled Asset Relief Programs ............................................................................ 373 ...... 373 4,690 ...... 4,690 6,471 ...... 6,471 

 Other ..................................................................................................................... 356 ...... 356 3,517 ...... 3,517 1,394 ...... 1,394 

 Financial Management Service: 

 Payment to the Resolution Funding Corporation.................................................... 640 ...... 640 1,662 ...... 1,662 1,702 ...... 1,702 

 Financial Agent Services ....................................................................................... 52 ...... 52 342 ...... 342 333 ...... 333 

 Interest Paid to Credit Financing Accounts ............................................................ ...... ...... ...... (**) ...... (**) -3 ...... -3 

 Claims, Judgements, and Relief Acts .................................................................... 42 ...... 42 619 ...... 619 581 ...... 581 

 Other ..................................................................................................................... 31 (**) 31 451 (**) 451 597 (**) 597 

 Total--Financial Management Service.................................................................. 764 (**) 764 3,074 (**) 3,074 3,211 (**) 3,211 

 Federal Financing Bank........................................................................................... -21 ...... -21 -256 ...... -256 -533 ...... -533 

 Alcohol and Tobacco Tax and Trade Bureau: 

 Salaries and Expenses .......................................................................................... 7 ...... 7 58 ...... 58 58 ...... 58 

 Internal Revenue Collections for Puerto Rico ........................................................ 28 ...... 28 273 ...... 273 228 ...... 228 

 Bureau of Engraving and Printing ............................................................................ -8 ...... -8 44 ...... 44 84 ...... 84 

 United States Mint ................................................................................................... 514 566 -52 2,725 2,922 -197 1,948 2,117 -169 

 Bureau of the Public Debt........................................................................................ 43 ...... 43 162 ...... 162 164 ...... 164 

 Internal Revenue Service: 

 Taxpayer Services................................................................................................. 211 ...... 211 1,388 ...... 1,388 1,330 ...... 1,330 

 Enforcement .......................................................................................................... 405 ...... 405 3,139 ...... 3,139 3,073 ...... 3,073 

 Operations Support................................................................................................ 295 ...... 295 2,400 ...... 2,400 2,329 ...... 2,329 

 Build America Bond Payments, Recovery Act ....................................................... 455 ...... 455 1,829 ...... 1,829 700 ...... 700 

 Payment Where Earned Income Credit Exceeds Liability for Tax .......................... 4,604 ...... 4,604 52,292 ...... 52,292 50,153 ...... 50,153 

 Payment Where Child Tax Credit Exceeds Liability for Tax ................................... 2,018 ...... 2,018 20,584 ...... 20,584 21,195 ...... 21,195 

 Payment Where Tax Credits to Aid First Time Homebuyers 

 Exceeds Liability for Tax ....................................................................................... 379 ...... 379 1,648 ...... 1,648 4,165 ...... 4,165 

 Payment Where Making Work Pay Credit Exceeds Liability 

 for Tax, Recovery Act ........................................................................................... 1,929 ...... 1,929 12,449 ...... 12,449 11,796 ...... 11,796 

 Refunding Internal Revenue Collections, Interest .................................................. 241 ...... 241 1,598 ...... 1,598 1,392 ...... 1,392 

 Other ..................................................................................................................... 1,162 (**) 1,162 8,398 1 8,397 6,445 3 6,442 

 Total--Internal Revenue Service .......................................................................... 11,700 (**) 11,700 105,726 1 105,724 102,579 3 102,576 

 Comptroller of the Currency..................................................................................... 57 (**) 57 441 404 37 421 393 28 

 Office of Thrift Supervision....................................................................................... 15 1 14 150 116 34 144 117 27 

 Interest on the Public Debt: 

 Interest on Treasury Debt Securities (Gross): 

 Public Issues (Accrual Basis)............................................................................... 21,908 ...... 21,908 137,774 ...... 137,774 119,274 ...... 119,274 

 Special Issues (Cash Basis) ................................................................................ 6,987 ...... 6,987 106,703 ...... 106,703 105,139 ...... 105,139 

 Total--Interest on Treasury Debt Securities (Gross)........................................... 28,895 ...... 28,895 244,477 ...... 244,477 224,414 ...... 224,414 

 Total--Interest on the Public Debt .................................................................... 28,895 ...... 28,895 244,477 ...... 244,477 224,414 ...... 224,414 

 Other ....................................................................................................................... 7 ...... 7 60 ...... 60 52 ...... 52 

 Proprietary Receipts from the Public........................................................................ ...... 298 -298 ...... 8,650 -8,650 ...... 124,106 -124,106 

 Intrabudgetary Transactions .................................................................................... -222 ...... -222 -1,707 ...... -1,707 -753 ...... -753 

 Total--Department of the Treasury ..................................................................... 47,801 910 46,891 378,775 12,275 366,500 372,445 126,917 245,528 

 
15

Table 5. Outlays of the U.S. Government, April 2011 and Other Periods-Continued 

[$ millions] 

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

Classification Gross 

Outlays

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays 

 

Department of Veterans Affairs: 

 Veterans Health Administration: 

 Medical Services.................................................................................................... 3,911 ...... 3,911 23,282 ...... 23,282 21,687 ...... 21,687 

 Medical Support and Compliance .......................................................................... 516 ...... 516 2,953 ...... 2,953 2,678 ...... 2,678 

 Medical Facilities ................................................................................................... 484 ...... 484 2,890 ...... 2,890 2,736 ...... 2,736 

 Other ..................................................................................................................... 99 31 68 637 224 413 585 217 368 

 Benefit Programs: 

 Public Enterprise Funds: 

 Housing Accounts................................................................................................ (**) 1 -1 4 9 -5 8 13 -5 

 Other.................................................................................................................... 98 108 -10 691 685 6 711 675 36 

 Compensation and Pensions ................................................................................. 8,468 ...... 8,468 34,320 ...... 34,320 31,181 ...... 31,181 

 Readjustment Benefits........................................................................................... 1,222 ...... 1,222 6,777 ...... 6,777 5,348 ...... 5,348 

 Veterans Housing Benefit Program Fund............................................................... ...... ...... ...... 1,422 ...... 1,422 842 ...... 842 

 Insurance Funds: 

 National Service Life............................................................................................ 100 ...... 100 653 ...... 653 665 ...... 665 

 Veterans Special Life........................................................................................... 13 2 11 89 73 16 85 76 9 

 Other ..................................................................................................................... 18 ...... 18 59 ...... 59 106 ...... 106 

 Total--Benefit Programs....................................................................................... 9,919 111 9,808 44,015 767 43,248 38,947 765 38,182 

 Departmental Administration: 

 Construction .......................................................................................................... 144 ...... 144 868 ...... 868 876 ...... 876 

 Information Technology Systems........................................................................... 238 ...... 238 1,907 ...... 1,907 1,479 ...... 1,479 

 General Operating Expenses................................................................................. 127 ...... 127 1,707 (**) 1,707 1,554 (**) 1,554 

 Other ..................................................................................................................... 39 ...... 39 339 ...... 339 236 ...... 236 

 Proprietary Receipts from the Public: 

 National Service Life.............................................................................................. ...... 3 -3 ...... 57 -57 ...... 65 -65 

 Other ..................................................................................................................... ...... 246 -246 ...... 1,712 -1,712 ...... 2,083 -2,083 

 Intrabudgetary Transactions .................................................................................... 7 ...... 7 -7 ...... -7 -10 ...... -10 

 Total--Department of Veterans Affairs ............................................................... 15,484 391 15,092 78,592 2,761 75,830 70,766 3,129 67,637 

Corps of Engineers: 

 Construction ............................................................................................................ 341 ...... 341 2,466 ...... 2,466 1,740 ...... 1,740 

 Operation and Maintenance..................................................................................... 260 ...... 260 1,979 ...... 1,979 1,641 ...... 1,641 

 Flood Control and Coastal Emergencies ................................................................. 191 ...... 191 1,033 ...... 1,033 807 ...... 807 

 Harbor Maintenance Trust Fund .............................................................................. ...... ...... ...... ...... ...... ...... 463 ...... 463 

 Rivers and Harbors Contributed Funds.................................................................... 34 ...... 34 235 ...... 235 223 ...... 223 

 Other ....................................................................................................................... 83 ...... 83 930 ...... 930 890 ...... 890 

 Proprietary Receipts from the Public........................................................................ ...... 39 -39 ...... 321 -321 ...... 351 -351 

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

 Total--Corps of Engineers................................................................................... 909 39 871 6,643 321 6,322 5,764 351 5,414 

Other Defense Civil Programs: 

 Military Retirement: 

 Payment to Military Retirement Fund..................................................................... ...... ...... ...... 61,404 ...... 61,404 58,619 ...... 58,619 

 Military Retirement Fund........................................................................................ 4,245 ...... 4,245 29,658 ...... 29,658 29,481 ...... 29,481 

 Retiree Health Care: 

 Payment to Department of Defense 

 Medicare-Eligible Retiree Health Care Fund......................................................... ...... ...... ...... 9,785 ...... 9,785 10,006 ...... 10,006 

 Department of Defense Medicare-Eligible 

 Retiree Health Care Fund..................................................................................... 896 ...... 896 5,156 ...... 5,156 5,046 ...... 5,046 

 Educational Benefits ................................................................................................ 37 ...... 37 272 ...... 272 274 ...... 274 

 Other ....................................................................................................................... 16 ...... 16 124 ...... 124 141 ...... 141 

 Proprietary Receipts from the Public........................................................................ ...... 1 -1 ...... 6 -6 ...... 8 -8 

 Intrabudgetary Transactions .................................................................................... -2,266 ...... -2,266 -76,904 ...... -76,904 -72,981 ...... -72,981 

 Total--Other Defense Civil Programs ................................................................. 2,928 1 2,927 29,495 6 29,489 30,586 8 30,578 

Environmental Protection Agency: 

 Science and Technology.......................................................................................... 68 ...... 68 479 ...... 479 486 ...... 486 

 Environmental Programs and Management............................................................. 214 ...... 214 1,524 ...... 1,524 1,462 ...... 1,462 

 State and Tribal Assistance Grants.......................................................................... 377 ...... 377 3,705 ...... 3,705 3,197 ...... 3,197 

 Payment to the Hazardous Substance Superfund ................................................... ...... ...... ...... 680 ...... 680 1,281 ...... 1,281 

 Hazardous Substance Superfund ............................................................................ 68 ...... 68 797 ...... 797 376 ...... 376 

 Other ....................................................................................................................... 38 (**) 38 206 23 183 123 22 101 

 Proprietary Receipts from the Public........................................................................ ...... 6 -6 ...... 42 -42 ...... 29 -29 

 Intrabudgetary Transactions .................................................................................... -12 ...... -12 -673 ...... -673 -1,266 ...... -1,266 

 Offsetting Governmental Receipts ........................................................................... ...... 2 -2 ...... 22 -22 ...... 21 -21 

 Total--Environmental Protection Agency........................................................... 754 9 745 6,717 86 6,631 5,658 71 5,586 

Executive Office of the President: 

 The White House..................................................................................................... 6 ...... 6 34 ...... 34 35 ...... 35 

 Office of Management and Budget .......................................................................... 10 ...... 10 55 ...... 55 56 ...... 56 

 Unanticipated Needs ............................................................................................... 5 ...... 5 76 ...... 76 141 ...... 141 

 Other ....................................................................................................................... 21 ...... 21 140 ...... 140 136 ...... 136 

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

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

 Total--Executive Office of the President ............................................................ 42 (**) 42 305 (**) 305 368 (**) 368 

 
16

Table 5. Outlays of the U.S. Government, April 2011 and Other Periods-Continued 

[$ millions] 

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

Classification Gross 

Outlays

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays 

 

General Services Administration: 

 Real Property Activities............................................................................................ 135 ...... 135 977 ...... 977 390 ...... 390 

 Supply and Technology Activities ............................................................................ 83 ...... 83 -14 ...... -14 -427 ...... -427 

 General Activities..................................................................................................... 59 ...... 59 218 ...... 218 146 ...... 146 

 Proprietary Receipts from the Public........................................................................ ...... 17 -17 ...... 40 -40 ...... 56 -56 

 Intrabudgetary Transactions .................................................................................... -1 ...... -1 -8 ...... -8 -7 ...... -7 

 Total--General Services Administration............................................................. 276 17 259 1,173 40 1,133 101 56 45 

International Assistance Programs: 

 Millennium Challenge Corporation........................................................................... 109 ...... 109 878 ...... 878 583 ...... 583 

 International Security Assistance: 

 Foreign Military Financing Program ....................................................................... 996 ...... 996 2,730 ...... 2,730 4,842 ...... 4,842 

 Economic Support Fund ........................................................................................ 402 ...... 402 3,480 ...... 3,480 2,896 ...... 2,896 

 Other ..................................................................................................................... 59 1 59 713 101 612 518 112 406 

 Total--International Security Assistance............................................................... 1,458 1 1,457 6,924 101 6,823 8,256 112 8,144 

 Multilateral Assistance: 

 Contribution to the International Development 

 Association ........................................................................................................... ...... ...... ...... 120 ...... 120 ...... ...... ...... 

 Other ..................................................................................................................... 33 ...... 33 957 ...... 957 788 ...... 788 

 Total--Multilateral Assistance............................................................................... 33 ...... 33 1,077 ...... 1,077 788 ...... 788 

 Agency for International Development: 

 Development Assistance Program......................................................................... 143 ...... 143 817 ...... 817 867 ...... 867 

 Assistance for Europe, Eurasia and Central Asia................................................... 36 ...... 36 252 ...... 252 120 ...... 120 

 International Disaster Assistance........................................................................... 180 ...... 180 799 ...... 799 458 ...... 458 

 Operating Expenses .............................................................................................. 93 ...... 93 589 ...... 589 543 ...... 543 

 Other ..................................................................................................................... 53 24 29 348 245 103 723 265 458 

 Proprietary Receipts from the Public...................................................................... ...... (**) (**) ...... 86 -86 ...... 29 -29 

 Intrabudgetary Transactions .................................................................................. -14 ...... -14 -21 ...... -21 16 ...... 16 

 Total--Agency for International Development....................................................... 490 25 466 2,784 331 2,453 2,727 294 2,433 

 Overseas Private Investment Corporation: 

 Overseas Private Investment Corporation Accounts.............................................. 7 1 7 51 115 -65 45 145 -99 

 Proprietary Receipts from the Public...................................................................... ...... 4 -4 ...... 23 -23 ...... 31 -31 

 Total--Overseas Private Investment Corporation ................................................. 7 5 3 51 138 -87 45 176 -131 

 Peace Corps............................................................................................................ 31 (**) 31 222 (**) 222 195 (**) 195 

 International Monetary Programs............................................................................. -335 ...... -335 -430 ...... -430 527 ...... 527 

 Military Sales Programs: 

 Foreign Military Sales Trust Fund .......................................................................... 1,436 ...... 1,436 11,813 ...... 11,813 13,476 ...... 13,476 

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

 Proprietary Receipts from the Public...................................................................... ...... 1,561 -1,561 ...... 13,263 -13,263 ...... 15,147 -15,147 

 Other ....................................................................................................................... 11 (**) 11 79 1 78 92 3 89 

 Total--International Assistance Programs ......................................................... 3,241 1,592 1,649 23,397 13,834 9,563 26,689 15,733 10,957 

National Aeronautics and Space Administration: 

 Science.................................................................................................................... 444 ...... 444 2,901 ...... 2,901 3,137 ...... 3,137 

 Aeronautics.............................................................................................................. 54 ...... 54 348 ...... 348 274 ...... 274 

 Exploration............................................................................................................... 217 ...... 217 1,819 ...... 1,819 2,129 ...... 2,129 

 Cross Agency Support............................................................................................. 272 ...... 272 1,811 ...... 1,811 1,730 ...... 1,730 

 Space Operations.................................................................................................... 331 ...... 331 2,935 ...... 2,935 3,436 ...... 3,436 

 Other ....................................................................................................................... 38 ...... 38 244 ...... 244 77 ...... 77 

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

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

 Total--National Aeronautics and Space 

 Administration .................................................................................................... 1,356 (**) 1,356 10,059 3 10,056 10,784 3 10,781 

National Science Foundation: 

 Research and Related Activities .............................................................................. 550 ...... 550 3,163 ...... 3,163 2,863 ...... 2,863 

 Education and Human Resources ........................................................................... 4 ...... 4 417 ...... 417 407 ...... 407 

 Other ....................................................................................................................... 33 ...... 33 291 ...... 291 277 ...... 277 

 Proprietary Receipts from the Public........................................................................ ...... 4 -4 ...... 29 -29 ...... 33 -33 

 Total--National Science Foundation................................................................... 587 4 583 3,871 29 3,843 3,546 33 3,514 

Office of Personnel Management: 

 Government Payment for Annuitants, Employees 

 Health and Life Insurance Benefits ......................................................................... 876 ...... 876 5,831 ...... 5,831 5,486 ...... 5,486 

 Civil Service Retirement and Disability Fund ........................................................... 5,996 ...... 5,996 41,094 ...... 41,094 40,494 ...... 40,494 

 Employees Life Insurance Fund .............................................................................. 209 287 -78 1,453 2,512 -1,059 1,522 2,365 -843 

 Employees and Retired Employees Health Benefits Fund....................................... 3,406 4,007 -601 23,262 24,955 -1,693 22,381 23,080 -699 

 Other ....................................................................................................................... 39 ...... 39 95 ...... 95 332 ...... 332 

 Proprietary Receipts from the Public........................................................................ ...... (**) (**) ...... 3 -3 ...... 4 -4 

 Intrabudgetary Transactions: 

 Postal Service Contributions.................................................................................. ...... ...... ...... -783 ...... -783 -745 ...... -745 

 Civil Service Retirement and Disability Fund: 

 Other.................................................................................................................... -4 ...... -4 -29 ...... -29 -34 ...... -34 

 Total--Office of Personnel Management ............................................................ 10,522 4,294 6,228 70,923 27,470 43,452 69,435 25,449 43,986 

 
17

Table 5. Outlays of the U.S. Government, April 2011 and Other Periods-Continued 

[$ millions] 

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

Classification Gross 

Outlays

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays 

 

Small Business Administration: 

 Salaries and Expenses ............................................................................................ 69 (**) 69 319 (**) 319 211 ...... 211 

 Business Loans Program......................................................................................... 59 (**) 60 5,068 1 5,068 5,020 2 5,018 

 Disaster Loans Program .......................................................................................... 2 (**) 2 395 1 394 338 1 337 

 Other ....................................................................................................................... 2 1 (**) 14 9 5 14 9 5 

 Proprietary Receipts from the Public........................................................................ ...... (**) (**) ...... 153 -153 ...... 78 -78 

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

 Total--Small Business Administration ............................................................... 132 1 131 5,797 164 5,633 5,583 91 5,493 

Social Security Administration: 

 Payments to Social Security Trust Funds ................................................................ 15,187 ...... 15,187 51,454 ...... 51,454 17,874 ...... 17,874 

 Supplemental Security Income Program.................................................................. 8,172 ...... 8,172 34,040 ...... 34,040 32,808 ...... 32,808 

 Economic Recovery Payments ................................................................................ (**) ...... (**) 17 ...... 17 82 ...... 82 

 Federal Old-Age and Survivors Insurance Trust Fund 

 (Off-Budget): 

 Benefit Payments................................................................................................... 49,458 ...... 49,458 342,810 ...... 342,810 331,551 ...... 331,551 

 Administrative Expenses........................................................................................ 334 ...... 334 2,195 ...... 2,195 2,134 ...... 2,134 

 Other ..................................................................................................................... ...... ...... ...... 113 ...... 113 ...... ...... ...... 

 Total--FOASI Trust Fund ..................................................................................... 49,793 ...... 49,793 345,119 ...... 345,119 333,686 ...... 333,686 

 Federal Disability Insurance Trust Fund 

 (Off-Budget): 

 Benefit Payments................................................................................................... 11,016 ...... 11,016 74,098 ...... 74,098 70,888 ...... 70,888 

 Administrative Expenses........................................................................................ 295 ...... 295 1,742 ...... 1,742 1,714 ...... 1,714 

 Other ..................................................................................................................... ...... ...... ...... 3 ...... 3 ...... ...... ...... 

 Total--FDI Trust Fund .......................................................................................... 11,312 ...... 11,312 75,842 ...... 75,842 72,603 ...... 72,603 

 Other ....................................................................................................................... 18 ...... 18 115 ...... 115 286 ...... 286 

 Proprietary Receipts from the Public: 

 On-Budget ............................................................................................................. ...... 206 -206 ...... 1,676 -1,676 ...... 1,742 -1,742 

 Off-Budget ............................................................................................................. ...... 12 -12 ...... 64 -64 ...... 65 -65 

 Intrabudgetary Transactions: 

 On-Budget: 

 Quinquennial Adjustment for Military Service Credits 

 from FOASI and FDI ........................................................................................... ...... ...... ...... -116 ...... -116 ...... ...... ...... 

 Off-Budget1 ............................................................................................................ -15,187 ...... -15,187 -51,453 ...... -51,453 -17,873 ...... -17,873 

 Total--Social Security Administration .............................................................. 69,293 218 69,075 455,019 1,740 453,279 439,465 1,807 437,658 

Other Independent Agencies: 

 Broadcasting Board of Governors............................................................................ 58 -1 59 418 -2 420 430 (**) 430 

 Bureau of Consumer Financial Protection................................................................ 4 ...... 4 17 ...... 17 ...... ...... ...... 

 Corporation for National and Community Service .................................................... 91 (**) 91 610 (**) 609 594 1 593 

 Corporation for Public Broadcasting ........................................................................ ...... ...... ...... 430 ...... 430 506 ...... 506 

 District of Columbia: 

 Courts.................................................................................................................... 29 ...... 29 188 ...... 188 175 ...... 175 

 General and Special Payments.............................................................................. 45 (**) 45 323 1 322 425 (**) 425 

 Equal Employment Opportunity Commission........................................................... 38 (**) 37 224 1 223 212 1 211 

 Export-Import Bank of the United States.................................................................. -26 33 -59 -284 76 -360 924 550 374 

 Federal Communications Commission: 

 Universal Service Fund.......................................................................................... 698 ...... 698 5,185 ...... 5,185 5,140 ...... 5,140 

 Spectrum Auction Program Account...................................................................... (**) ...... (**) 41 ...... 41 1 ...... 1 

 Other ..................................................................................................................... 31 3 28 152 17 136 205 16 189 

 Federal Deposit Insurance Corporation: 

 Deposit Insurance Fund......................................................................................... -716 -1 -715 -2,306 62 -2,369 -35,721 860 -36,581 

 FSLIC Resolution Fund.......................................................................................... (**) (**) (**) 4 21 -17 35 37 -1 

 Total--Federal Deposit Insurance Corporation ..................................................... -716 -1 -715 -2,302 83 -2,385 -35,686 897 -36,583 

 Federal Drug Control Programs............................................................................... 19 ...... 19 170 ...... 170 160 ...... 160 

 Federal Housing Finance Agency............................................................................ 13 ...... 13 88 ...... 88 71 ...... 71 

 Intelligence Community Management Account........................................................ 51 ...... 51 357 ...... 357 800 ...... 800 

 Legal Services Corporation...................................................................................... 34 ...... 34 248 ...... 248 245 ...... 245 

 National Archives and Records Administration ........................................................ 40 2 39 284 10 274 274 10 264 

 National Credit Union Administration ....................................................................... 104 363 -259 11,522 22,993 -11,471 8,680 19,250 -10,570 

 National Endowment for the Arts ............................................................................. 14 (**) 14 99 (**) 98 107 (**) 106 

 National Endowment for the Humanities.................................................................. 13 (**) 13 80 1 79 86 (**) 86 

 Institute of Museum and Library Services ................................................................ 26 ...... 26 159 (**) 159 144 (**) 144 

 National Labor Relations Board ............................................................................... 30 (**) 30 173 (**) 173 163 (**) 163 

 Nuclear Regulatory Commission.............................................................................. 106 42 64 633 482 151 638 515 123 

 Postal Service: 

 Off-Budget: 

 Public Enterprise Funds....................................................................................... 6,530 5,488 1,042 41,493 40,603 890 41,904 41,942 -38 

 Other.................................................................................................................... ...... ...... ...... 2133 ...... 133 184 ...... 184 

 Other ..................................................................................................................... ...... ...... ...... 2101 ...... 101 118 (**) 118 

 

 
18

Table 5. Outlays of the U.S. Government, April 2011 and Other Periods-Continued 

[$ millions] 

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

Classification Gross 

Outlays

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays 

 

Other Independent Agencies:—Continued 

 Railroad Retirement Board: 

 Federal Windfall Subsidy ....................................................................................... 5 ...... 5 33 ...... 33 37 ...... 37 

 Federal Payments to the Railroad Retirement Accounts........................................ 134 ...... 134 452 ...... 452 355 ...... 355 

 Railroad Unemployment Insurance Trust Fund: 

 Benefit Payments................................................................................................. 6 ...... 6 60 ...... 60 104 ...... 104 

 Transfer to Administrative Funds ......................................................................... 2 ...... 2 9 ...... 9 10 ...... 10 

 Rail Industry Pension Fund: 

 Benefit Payments................................................................................................. 384 ...... 384 2,663 ...... 2,663 2,591 ...... 2,591 

 Advances from FOASDI Fund.............................................................................. -115 ...... -115 -798 ...... -798 -772 ...... -772 

 OASDI Certifications............................................................................................ 115 ...... 115 798 ...... 798 774 ...... 774 

 Transfer to Administrative Funds ......................................................................... 7 ...... 7 38 ...... 38 39 ...... 39 

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

 National Railroad Retirement Investment Trust: 

 Administrative Expenses...................................................................................... 12 ...... 12 42 ...... 42 46 ...... 46 

 Transfers to the Railroad Retirement Trust Funds from 

 the National Railroad Retirement Investment Trust............................................. 129 ...... 129 1,114 ...... 1,114 1,339 ...... 1,339 

 Railroad Social Security Equivalent Benefit Account: 

 Benefit Payments................................................................................................. 524 ...... 524 3,665 ...... 3,665 3,638 ...... 3,638 

 Transfer to Administrative Funds ......................................................................... 4 ...... 4 19 ...... 19 20 ...... 20 

 Other ..................................................................................................................... 1 ...... 1 10 ...... 10 17 ...... 17 

 Proprietary Receipts from the Public...................................................................... ...... 147 -147 ...... 4,021 -4,021 ...... 2,455 -2,455 

 Intrabudgetary Transactions: 

 Other.................................................................................................................... -263 ...... -263 -1,566 ...... -1,566 -1,694 ...... -1,694 

 Total--Railroad Retirement Board ...................................................................... 945 147 797 6,541 4,021 2,519 6,506 2,455 4,051 

 Securities and Exchange Commission..................................................................... 95 (**) 95 130 (**) 130 -58 -1 -57 

 Smithsonian Institution............................................................................................. 74 ...... 74 519 ...... 519 530 (**) 530 

 Tennessee Valley Authority ..................................................................................... 3,156 3,003 153 19,235 19,076 159 17,963 17,612 350 

 Other ....................................................................................................................... 204 36 168 1,472 283 1,189 1,794 457 1,337 

 Total--Other Independent Agencies ................................................................... 11,706 9,117 2,589 88,438 87,645 793 53,234 83,707 -30,472 

Undistributed Offsetting Receipts: 

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

 Employer Share, Employee Retirement: 

 Department of Health and Human Services: 

 Federal Hospital Insurance Trust Fund: 

 Federal Employer Contributions......................................................................... -279 ...... -279 -1,941 ...... -1,941 -1,894 ...... -1,894 

 Postal Service Employer Contributions.............................................................. -51 ...... -51 -387 ...... -387 -449 ...... -449 

 Department of State: 

 Foreign Service Retirement and Disability Fund .................................................. -24 ...... -24 -173 ...... -173 -153 ...... -153 

 Other Defense Civil Programs: 

 Military Retirement Fund...................................................................................... -1,765 ...... -1,765 -16,907 ...... -16,907 -16,146 ...... -16,146 

 Department of Defense Medicare-Eligible 

 Retiree Health Care Fund ................................................................................... ...... ...... ...... -11,315 ...... -11,315 -11,097 ...... -11,097 

 Office of Personnel Management: 

 Civil Service Retirement and Disability Fund ....................................................... -2,237 ...... -2,237 -13,938 ...... -13,938 -12,751 ...... -12,751 

 Social Security Administration (Off-Budget): 

 Federal Old-Age and Survivors Insurance Trust Fund: 

 Federal Employer Contributions......................................................................... -1,108 ...... -1,108 -7,294 ...... -7,294 -7,209 ...... -7,209 

 Federal Disability Insurance Trust Fund: 

 Federal Employer Contributions......................................................................... -188 ...... -188 -1,238 ...... -1,238 -1,226 ...... -1,226 

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

 Total--Employer Share, Employee Retirement..................................................... -5,652 ...... -5,652 -53,194 ...... -53,194 -50,925 ...... -50,925 

 Interest Received by Trust Funds: 

 Judicial Branch: 

 Judicial Survivors Annuity Fund........................................................................... (**) ...... (**) -6 ...... -6 -9 ...... -9 

 Department of Health and Human Services: 

 Federal Hospital Insurance Trust Fund................................................................ -68 ...... -68 -6,706 ...... -6,706 -7,518 ...... -7,518 

 Federal Supplementary Medical Insurance Trust Fund........................................ -47 ...... -47 -1,632 ...... -1,632 -1,509 ...... -1,509 

 Department of Homeland Security: 

 Oil Spill Liability Trust Fund ................................................................................. (**) ...... (**) -11 ...... -11 -9 ...... -9 

 Other.................................................................................................................... 4 ...... 4 6 ...... 6 -23 ...... -23 

 
19

Table 5. Outlays of the U.S. Government, April 2011 and Other Periods-Continued 

[$ millions] 

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

Classification Gross 

Outlays

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays 

 

Undistributed Offsetting Receipts:—Continued 

 Department of Labor: 

 Unemployment Trust Fund .................................................................................. -5 ...... -5 -356 ...... -356 -445 ...... -445 

 Department of State: 

 Foreign Service Retirement and Disability Fund .................................................. (**) ...... (**) -373 ...... -373 -382 ...... -382 

 Department of Transportation: 

 Airport and Airway Trust Fund ............................................................................. -2 ...... -2 -88 ...... -88 -101 ...... -101 

 Department of Veterans Affairs: 

 National Service Life Insurance Fund .................................................................. -2 ...... -2 -215 ...... -215 -238 ...... -238 

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

 Corps of Engineers ................................................................................................ (**) ...... (**) -90 ...... -90 2 ...... 2 

 Other Defense Civil Programs: 

 Military Retirement Fund...................................................................................... -3,936 ...... -3,936 -10,438 ...... -10,438 -7,592 ...... -7,592 

 Educational Benefits Fund................................................................................... -2 ...... -2 -39 ...... -39 -29 ...... -29 

 Armed Forces Retirement Home ......................................................................... (**) ...... (**) -4 ...... -4 -5 ...... -5 

 Environmental Protection Agency .......................................................................... (**) ...... (**) -88 ...... -88 -153 ...... -153 

 Office of Personnel Management: 

 Civil Service Retirement and Disability Fund ....................................................... -32 ...... -32 -17,913 ...... -17,913 -18,410 ...... -18,410 

 Social Security Administration (Off-Budget): 

 Federal Old-Age and Survivors Insurance Trust Fund ......................................... -173 ...... -173 -53,836 ...... -53,836 -54,034 ...... -54,034 

 Federal Disability Insurance Trust Fund............................................................... -47 ...... -47 -4,504 ...... -4,504 -5,091 ...... -5,091 

 Independent Agencies: 

 Railroad Retirement Board .................................................................................. -4 ...... -4 -51 ...... -51 -29 ...... -29 

 Other.................................................................................................................... (**) ...... (**) -12 ...... -12 -19 ...... -19 

 Other ..................................................................................................................... -1 ...... -1 -93 ...... -93 -12 ...... -12 

 Total--Interest Received by Trust Funds.............................................................. -4,316 ...... -4,316 -96,450 ...... -96,450 -95,607 ...... -95,607 

 Digital Television Transition and Public Safety Fund ............................................... ...... ...... ...... ...... ...... ...... ...... 197 -197 

 Rents and Royalties on the Outer Continental Shelf Lands ..................................... ...... 84 -84 ...... 2,966 -2,966 ...... 2,026 -2,026 

 Total--Undistributed Offsetting Receipts ........................................................... -9,969 84 -10,053 -149,644 2,966 -152,610 -146,532 2,222 -148,754 

 Total Outlays.......................................................................................................... 362,497 32,467 330,030 2,411,665 232,328 2,179,337 2,330,984 332,153 1,998,831 

 Total On-Budget................................................................................................... 311,565 26,966 284,599 2,067,403 191,662 1,875,741 1,968,041 290,145 1,677,896 

 Total Off-Budget .................................................................................................. 50,932 5,501 45,431 344,262 40,666 303,595 362,943 42,007 320,935 

 Total Surplus (+) or Deficit.................................................................................... -40,488 -869,898 -799,679 

 Total On-Budget................................................................................................... -54,688 -904,907 -852,711 

 Total Off-Budget .................................................................................................. +14,200 +35,009 +53,032 

MEMORANDUM 

 Receipts Offset Against Outlays (In Millions) 

Current 

Fiscal Year to 

Date 

Comparable 

Period Prior 

Fiscal Year 

 Proprietary Receipts...................................................................... 91,711 200,401 

 Intrabudgetary Transactions.......................................................... 480,363 444,337 

 Governmental Receipts................................................................. 4,154 3,991 

 Total Receipts Offset Against Outlays ...................................... 576,228 648,729 

1Includes FICA and SECA tax credits, non-contributory military service credits, special 

benefits for the aged, and credit for the unnegotiated OASI benefit checks. 2Outlays have been decreased and correspondingly increased by $3 million to reflect 

additional reporting by the United States Postal Service for the month of March 2011. 

... No Transactions 

(**) Less than $500,000 

Note: Details may not add to totals due to rounding. 
20

Table 6. Means of Financing the Deficit or Disposition of Surplus by the U.S. Government, April 2011 and Other Periods 

[$ millions] 

Net Transactions 

(-) denotes net reduction of either 

liability or asset accounts 

Account Balances 

Current Fiscal Year 

Fiscal Year to Date Beginning of 

Assets and Liabilities 

 Directly Related to 

Budget Off-Budget Activity This Month This Year Prior Year This Year This Month 

Close of 

This Month 

 

Liability Accounts: 

 Borrowing from the Public: 

 Treasury Securities, Issued Under General 

 Financing Authorities: 

 Debt Held by the Public .................................................................................................... 3,307 632,142 882,573 9,022,808 9,651,643 9,654,950 

 Intragovernmental Holdings .............................................................................................. 14,209 93,865 156,337 4,538,815 4,618,471 4,632,680 

 Total Treasury Securities Outstanding............................................................................ 17,516 726,007 1,038,910 13,561,623 14,270,115 14,287,630 

 Plus Premium on Treasury Securities........................................................................... 795 2,448 1,408 14,350 16,004 16,799 

 Less Discount on Treasury Securities........................................................................... -609 1,567 2,634 73,314 75,490 74,881 

 Total Treasury Securities Net Of 

 Premium and Discount............................................................................................... 18,920 726,888 1,037,684 13,502,659 14,210,628 14,229,547 

 Agency Securities, Issued Under Special Financing 

 Authorities (See Schedule B. for Other Agency 

 Borrowing, See Schedule C)............................................................................................. 166 658 450 23,974 24,465 24,632 

 Total Federal Securities.................................................................................................... 19,086 727,546 1,038,134 13,526,633 14,235,093 14,254,179 

 Deduct: 

 Federal Securities Held As Investments 

 of Government Accounts (See Schedule D) ................................................................ 14,383 93,916 154,626 4,534,014 4,613,547 4,627,930 

 Less Discount on Federal Securities Held As 

 Investments of Government Accounts ....................................................................... -93 -924 -569 25,145 24,313 24,221 

 Net Federal Securities Held As Investments 

 of Government Accounts.......................................................................................... 14,476 94,841 155,195 4,508,869 4,589,234 4,603,710 

 Total Borrowing from the Public .............................................................................. 4,610 632,706 882,939 9,017,764 9,645,860 9,650,470 

 Accrued Interest Payable to the Public ................................................................................. 15,074 17,121 10,843 47,041 49,089 64,162 

 Allocations of Special Drawing Rights................................................................................... 1,252 2,287 -2,587 54,958 55,993 57,245 

 Deposit Funds ...................................................................................................................... -268 3,715 4,041 10,713 14,697 14,429 

 Miscellaneous Liability Accounts (Includes Checks 

 Outstanding Etc.)................................................................................................................. 7,551 11,042 13,622 9,070 12,562 20,112 

 Total Liability Accounts .................................................................................................. 28,219 666,872 908,858 9,139,547 9,778,200 9,806,418 

Asset Accounts (Deduct) 

 Cash and Monetary Assets: 

 U.S. Treasury Operating Cash:1 

 Federal Reserve Account ................................................................................................. -11,756 -8,441 -10,047 107,888 111,203 99,447 

 Supplementary Financing Program Account..................................................................... ...... -194,962 35,014 199,962 5,000 5,000 

 Tax and Loan Note Accounts............................................................................................ 160 29 (**) 1,983 1,852 2,012 

 Balance........................................................................................................................... -11,596 -203,374 24,966 309,833 118,055 106,459 

 Special Drawing Rights: 

 Total Holdings................................................................................................................... 1,264 2396 -2,212 57,410 256,542 57,806 

 SDR Certificates Issued to Federal Reserve Banks.......................................................... ...... ...... ...... -5,200 -5,200 -5,200 

 Balance........................................................................................................................... 1,264 396 -2,212 52,210 51,342 52,606 

 Reserve Position on the U.S. Quota in the IMF: 

 U.S. Subscription to International Monetary Fund: 

 Direct Quota Payments................................................................................................... ...... 7,899 ...... 46,525 54,424 54,424 

 Maintenance of Value Adjustments................................................................................. 1,392 2,467 -2,721 11,286 12,361 13,754 

 Letter of Credit Issued to IMF ........................................................................................... 182 -1,577 -1,408 -43,416 -45,175 -44,993 

 Dollar Deposits with the IMF ............................................................................................. -18 -58 -95 -144 -183 -201 

 Receivable/payable (-) for Interim Maintenance 

 of Value Adjustments....................................................................................................... -1,058 -1,853 2,195 -1,314 -2,110 -3,167 

 Balance........................................................................................................................... 498 6,878 -2,030 12,938 19,318 19,816 

 Other Cash and Monetary Assets....................................................................................... 953 137 -572 27,856 27,041 27,993 

 Total Cash and Monetary Assets...................................................................................... -8,881 -195,962 20,152 402,837 215,756 206,874 

 Non-Federal Securities of the National Railroad 

 Retirement Investment Trust................................................................................................ -27 3,368 797 21,124 24,519 24,492 

 Net Activity, Guaranteed Loan Financing (See Schedule E)................................................. -117 -2,335 -1,518 -32,461 -34,679 -34,796 

 Net Activity, Direct Loan Financing (See Schedule E) .......................................................... -5,801 2-11,903 88,423 744,902 2738,800 732,999 

 Miscellaneous Asset Accounts ............................................................................................. 2,557 3,807 1,425 -484 766 3,323 

 Total Asset Accounts ...................................................................................................... -12,269 -203,026 109,279 1,135,918 945,161 932,892 

Excess of Liabilities (+) or Assets (-) .................................................................................. 40,488 869,898 799,579 8,003,629 8,833,039 8,873,526 

Transactions Not Applied to Current Year's Surplus 

 or Deficit (See Schedule A for Details)................................................................................... ...... ...... 100 ...... ...... ...... 

Total Budget and Off-Budget Federal Entities 

 (Financing of Deficit (+) or Disposition Of 

 Surplus (-)) .......................................................................................................................... 40,488 869,898 799,679 8,003,629 8,833,039 8,873,526 

1Major sources of information used to determine Treasury’s operating cash balance include 

Federal Reserve Banks, the Treasury Regional Finance Centers, the Internal Revenue 

Service Centers, the Bureau of the Public Debt and various electronic systems. Deposits 

are reflected as received and withdrawals are reflected as processed. 2Includes adjustment of -$1,975 million for the month of March 2011 to reflect additional 

reporting by the Department of Treasury.

... No Transactions 

Note: Details may not add to totals due to rounding. 
21

Table 6. Schedule A-Analysis of Change in Excess of Liabilities of the U.S. Government, April 2011 and Other Periods 

[$ millions] 

Fiscal Year to Date Classification This Month This Year Prior Year 

 

Excess of Liabilities Beginning of Period: 

 Based on Composition of Unified Budget in 

 Preceding Period ................................................................................................................. 8,833,039 8,003,515 6,711,199 

 Adjustments During Current Fiscal Year for 

 Changes in Composition of Unified Budget: 

 Revisions by Federal Agencies to the Prior Budget Results ............................................. ...... 114 -1,398 

Excess of Liabilities Beginning of Period (Current Basis)........................................................ 8,833,039 8,003,629 6,709,800 

Budget Surplus (-) or Deficit: 

 Based on Composition of Unified Budget in Prior Fiscal Yr............................................... 40,488 869,898 799,679 

Total Surplus (-) or Deficit (Table 2)........................................................................................ 40,488 869,898 799,679 

 Total-On-Budget (Table 2).................................................................................................... 54,688 904,907 852,711 

 Total-Off-Budget (Table 2).................................................................................................... -14,200 -35,009 -53,032 

Transactions Not Applied to Current Year's Surplus or Deficit: 

 Seigniorage .......................................................................................................................... ...... ...... -100 

 Reclassification of Aged Unreconciled Accounts .................................................................. ...... ...... (**) 

 Total-Transactions Not Applied to Current Year's Surplus or Deficit ................................... ...... ...... -100 

Excess of Liabilities Close of Period .................................................................................. 8,873,526 8,873,526 7,509,379 

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

Table 6. Schedule B-Securities Issued by Federal Agencies Under Special Financing Authorities, April 2011 and 

 Other Periods 

[$ millions] 

Net Transactions 

(-) denotes net reduction of 

liability accounts 

Account Balances 

Current Fiscal Year 

Fiscal Year to Date Beginning of 

Classification 

This Month This Year Prior Year This Year This Month 

Close of 

This Month 

 

Agency Securities, Issued Under Special Financing 

 Authorities: 

 Obligations Guaranteed by the United States, 

 Issued By: 

 Department of Housing and Urban Development: 

 Federal Housing Administration........................................................................................ (**) 2 ...... 29 31 31 

 Obligations Not Guaranteed by the United States, 

 Issued By: 

 Legislative Branch: 

 Architect of the Capitol...................................................................................................... 1 -2 -1 139 136 137 

 Independent Agencies: 

 Federal Communications Commission.............................................................................. ...... ...... ...... (**) (**) (**) 

 National Archives and Records Administration ................................................................. ...... -7 -6 180 173 173 

 Tennessee Valley Authority .............................................................................................. 166 664 457 23,627 24,125 24,291 

 Total Agency Securities ............................................................................................... 166 658 450 23,974 24,465 24,632 

... No Transactions 

 (* *) Less than $500,000. 

Note: Details may not add to totals due to rounding. 
22

Table 6. Schedule C (Memorandum)-Federal Agency Borrowing Financed Through the Issue of Treasury Securities, 

 April 2011 and Other Periods 

[$ millions] 

Transactions Account Balances 

Current Fiscal Year 

Fiscal Year to Date Beginning of Classification 

This Month This Year Prior Year This Year This Month 

Close of 

This Month 

 

Borrowing from the Treasury: 

 Department of Agriculture: 

 Farm Service Agency: 

 Commodity Credit Corporation.......................................................................................... ...... -689 -1,815 1,260 571 571 

 Agricultural Credit Insurance Fund.................................................................................... ...... -606 894 9,169 8,563 8,563 

 Farm Storage Facility Loans ............................................................................................. ...... 189 243 854 1,044 1,044 

 Emergency Boll Weevil Loan Fund ................................................................................... ...... (**) (**) (**) ...... ...... 

 Rural Housing Service: 

 Rural Housing Insurance .................................................................................................. 119 736 1,058 15,166 15,783 15,902 

 Rural Community Facility Loans Fund .............................................................................. 38 417 211 3,237 3,617 3,655 

 Multifamily Housing Revitalization Loan Account.............................................................. 10 65 27 131 187 196 

 Rural Business - Cooperative Service: 

 Rural Business and Industry Loans .................................................................................. ...... (**) ...... 90 90 90 

 Rural Development Loan Fund ......................................................................................... 1 8 7 309 316 317 

 Rural Economic Development Loan Fund......................................................................... 2 14 11 116 128 130 

 Renewable Energy Guaranteed Loan Account ................................................................. ...... ...... ...... 7 7 7 

 Rural Microenterprise Investment Loans........................................................................... 1 4 ...... ...... 4 4 

 Rural Utilities Service: 

 Rural Water and Waste Disposal Fund............................................................................. 58 670 513 9,413 10,025 10,084 

 Rural Electrification and Telecommunications Fund ......................................................... 17 301 424 14,674 14,958 14,975 

 Rural Telephone Bank ...................................................................................................... 3 13 21 468 478 481 

 Distance Learning and Telemedicine Program ................................................................. 16 128 74 544 656 672 

 Foreign Agricultural Service................................................................................................ ...... ...... ...... 1,160 1,160 1,160 

 Department of Commerce: 

 National Oceanic and Atmospheric Administration: 

 Fisheries Finance ............................................................................................................. 4 40 54 515 551 555 

 Fishing Vessel Obligations................................................................................................ ...... ...... ...... 3 3 3 

 Department of Defense - Military Programs: 

 Arms Initiative Loans .......................................................................................................... ...... ...... ...... (**) (**) (**) 

 Family Housing Improvement Loans................................................................................... 23 87 82 513 577 600 

 Department of Education: 

 College Housing and Academic Facilities Loans................................................................. ...... ...... (**) 61 61 61 

 Federal Direct Student Loans ............................................................................................. 4,810 104,283 41,158 282,395 381,868 386,678 

 Teach Grant Loans ............................................................................................................. ...... 81 62 150 230 230 

 Temporary Student Loan Purchase Authority ..................................................................... ...... -3,255 27,708 80,381 77,126 77,126 

 Federal Family Education Loans......................................................................................... ...... ...... 612 10,730 10,730 10,730 

 Department of Energy: 

 Bonneville Power Administration Fund ............................................................................... 65 435 209 2,513 2,883 2,948 

 Western Area Power Administration - Recovery Act........................................................... -28 73 35 88 189 161 

 Department of Health and Human Services: 

 Health Education Assistance Loans.................................................................................... ...... ...... -1 1 1 1 

 Department of Homeland Security: 

 National Flood Insurance Fund........................................................................................... ...... -750 -250 18,500 17,750 17,750 

 Disaster Assistance Loan Fund .......................................................................................... ...... ...... ...... 4 4 4 

 Department of Housing and Urban Development: 

 Public and Indian Housing Programs: 

 Low-Rent Public Housing - Loans and Other Expenses ................................................... ...... ...... ...... 10 10 10 

 Housing Programs: 

 Federal Housing Administration........................................................................................ ...... ...... ...... 4,749 4,749 4,749 

 Green Retrofit Program for Multifamily Housing-Recovery Act ......................................... ...... ...... 26 16 16 16 

 

 
23

Table 6. Schedule C (Memorandum)-Federal Agency Borrowing Financed Through the Issue of Treasury Securities, 

 April 2011 and Other Periods 

[$ millions] 

Transactions Account Balances 

Current Fiscal Year 

Fiscal Year to Date Beginning of Classification 

This Month This Year Prior Year This Year This Month 

Close of 

This Month 

 

Borrowing from the Treasury:—Continued 

 Department of the Interior: 

 Helium Fund ....................................................................................................................... ...... ...... ...... 252 252 252 

 Bureau of Reclamation Loan Fund ..................................................................................... 19 19 1 38 38 57 

 Bureau of Indian Affairs ...................................................................................................... ...... ...... ...... 7 7 7 

 Assistance to American Samoa Loan Fund ........................................................................ ...... ...... ...... 11 11 11 

 Department of Labor: 

 Black Lung Disability Trust Fund......................................................................................... ...... ...... ...... 5,865 5,865 5,865 

 Department of State: 

 Repatriation Loans.............................................................................................................. (**) (**) 1 3 3 3 

 Department of Transportation: 

 Federal Aviation Administration: 

 Aircraft Purchase Loan Guarantee Program ..................................................................... ...... ...... ...... (**) (**) (**) 

 Federal Highway Administration: 

 Transportation Infrastructure Finance and Innovation Fund.............................................. 73 700 291 2,368 2,995 3,068 

 Federal Railroad Administration: 

 Railroad Rehabilitation and Improvement Loan Fund ....................................................... 1 21 20 412 432 433 

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

 Maritime Administration: 

 Ocean Freight Differential ................................................................................................. (**) -125 -136 127 3 3 

 Maritime Guaranteed Loan (Title XI) Fund........................................................................ ...... ...... 183 169 169 169 

 Department of Treasury: 

 Departmental Offices: 

 Community Development Financial Institutions Fund ....................................................... ...... ...... ...... 42 42 42 

 Housing and Economic Recovery Programs..................................................................... ...... -11,634 46,115 184,818 173,184 173,184 

 Temporary Credit and Liquidity Program .......................................................................... ...... -616 18,691 17,111 16,495 16,495 

 Troubled Assets Insurance Financing Fund...................................................................... ...... ...... 1,658 2,433 2,433 2,433 

 Troubled Asset Relief Program......................................................................................... ...... 19,000 45,799 137,972 156,972 156,972 

 Small Business Lending Financing Fund .......................................................................... ...... 16,140 ...... ...... 16,140 16,140 

 Federal Financing Bank Revolving Fund ............................................................................ 2,013 -5,057 -7,428 46,809 39,738 41,751 

 Department of Veterans Affairs: 

 Veterans Housing Benefit Program Fund............................................................................ 1,179 1,438 1,323 1,587 1,846 3,024 

 Native American Veteran Housing Fund............................................................................. 2 29 18 62 89 92 

 Vocational Rehabilitation Loan Fund .................................................................................. (**) 1 2 1 1 2 

 Corps of Engineers: 

 Washington Aqueduct......................................................................................................... ...... (**) -2 6 5 5 

 Environmental Protection Agency: 

 Abatement, Control, and Compliance Loan Program.......................................................... ...... (**) -2 5 4 4 

 General Services Administration: 

 Land Acquisition and Development Fund............................................................................ ...... ...... ...... (**) (**) (**) 

 International Assistance Program: 

 International Security Assistance: 

 Foreign Military Loan Program.......................................................................................... ...... ...... ...... 11 11 11 

 Military Debt Reduction..................................................................................................... ...... ...... ...... 31 31 31 

 Agency for International Development: 

 International Debt Reduction ............................................................................................ ...... ...... ...... 478 478 478 

 Development Credit Authority Loan Fund ......................................................................... ...... ...... ...... (**) (**) (**) 

 Overseas Private Investment Corporation .......................................................................... 45 232 371 1,403 1,590 1,635 

 International Monetary Programs........................................................................................ ...... 1,929 ...... ...... 1,929 1,929 

 Small Business Administration: 

 Business Loan Fund ........................................................................................................... 5 -307 1,169 4,135 3,823 3,828 

 Disaster Loan Fund ............................................................................................................ 90 -407 -498 7,616 7,119 7,209 

 Independent Agencies: 

 Export-Import Bank of the United States............................................................................. 34 415 1,532 7,254 7,635 7,669 

 Federal Communications Commission: 

 Spectrum Auction Loan Fund ........................................................................................... ...... -40 ...... 88 48 48 

 National Credit Union Administration .................................................................................. ...... ...... -310 ...... ...... ...... 

 Presidio Trust Fund ............................................................................................................ ...... ...... ...... 50 50 50 

 Railroad Retirement Board: 

 Social Security Equivalent Benefit Account....................................................................... 299 2,228 2,223 3,481 5,409 5,708 

 Smithsonian Institution: 

 John F. Kennedy Center Parking Facilities ....................................................................... ...... ...... ...... 20 20 20 

 Total Agency Borrowing from the Treasury 

 Financed Through Treasury Securities Issued ............................................................ 8,897 126,208 182,384 881,890 999,202 1,008,098 

 
24

Table 6. Schedule C (Memorandum)-Federal Agency Borrowing Financed Through the Issue of Treasury Securities, 

 April 2011 and Other Periods 

[$ millions] 

Transactions Account Balances 

Current Fiscal Year 

Fiscal Year to Date Beginning of Classification 

This Month This Year Prior Year This Year This Month 

Close of 

This Month 

 

Borrowing from the Federal Financing Bank: 

 Department of Agriculture: 

 Rural Utilities Service: 

 Rural Electrification and Telecommunications Fund ......................................................... 372 1,306 2,151 31,264 32,198 32,570 

 Department of Defense - Military Programs: 

 Department of the Navy...................................................................................................... ...... ...... ...... 1,624 1,624 1,624 

 Defense Agencies............................................................................................................... ...... ...... ...... -1,624 -1,624 -1,624 

 Department of Education: 

 Historically Black College and University Capital 

 Financing Fund.................................................................................................................. 11 39 105 612 639 650 

 Department of Energy: 

 Title 17 Innovative Technology Loans................................................................................. 588 2,203 1,052 2,931 4,546 5,134 

 Department of Health and Human Services: 

 Health Maintenance Organization Loan and 

 Loan Guarantee Fund........................................................................................................ ...... ...... ...... (**) (**) (**) 

 Department of Housing and Urban Development: 

 Low-Rent Housing - Loans and Other Expenses ................................................................ ...... ...... -587 ...... ...... ...... 

 Department of Transportation: 

 Railroad Rehabilitation and Improvement Loan Fund ......................................................... ...... (**) (**) 2 1 1 

 Department of Veterans Affairs: 

 Guaranteed Transitional Housing for Homeless Veterans .................................................. ...... (**) (**) 5 5 5 

 General Services Administration: 

 Federal Buildings Fund....................................................................................................... -1 -35 -38 1,967 1,932 1,931 

 International Assistance Program: 

 Foreign Military Financing Program .................................................................................... (**) -64 -69 417 354 354 

 Small Business Administration: 

 Business Loan Fund ........................................................................................................... (**) -1 -2 2 1 1 

 Independent Agencies: 

 National Credit Union Administration .................................................................................. ...... -10,101 -8,288 10,101 ...... ...... 

 Postal Service..................................................................................................................... 1,044 700 -2,980 12,000 11,656 12,700 

 Total Borrowing from the Federal Financing Bank ....................................................... 2,014 -5,953 -8,656 59,300 51,333 53,346 

Note: This table includes lending by the Federal Financing Bank accomplished by the 

purchase of agency financial assets, by the acquisition of agency debt securities, and by 

direct loans on behalf of an agency. The Federal Financing Bank borrows from Treasury 

and issues its own securities and in turn may loan these funds to agencies in lieu of 

agencies borrowing directly through Treasury or issuing their own securities. 

... No Transactions 

(* *) Less than $500,000 

Note: Details may not add to totals due to rounding. 
25

This Page Left Blank Intentionally 
26

Table 6. Schedule D-Investments of Federal Government Accounts in Federal Securities, April 2011 and Other Periods 

[$ millions] 

Net Purchases or Sales (-) Securities Held as Investments 

Current Fiscal Year 

Fiscal Year to Date Beginning of Classification 

This Month This Year Prior Year This Year This Month 

Close of 

This Month 

 

Federal Funds: 

 Department of Agriculture..................................................................................................... -5 -1 869 124 128 123 

 Department of Commerce..................................................................................................... 3 3 3 ...... ...... 3 

 Department of Defense-Military Programs: 

 Defense Cooperation Account ............................................................................................ (**) (**) (**) 7 7 7 

 Department of Energy........................................................................................................... 108 449 1,801 52,529 52,871 52,979 

 Department of Health and Human Services.......................................................................... ...... 3 5 2,119 2,122 2,122 

 Department of Housing and Urban Development: 

 Housing Programs: 

 Federal Housing Administration Fund............................................................................... 424 3,580 1,320 4,194 7,351 7,775 

 Government National Mortgage Association: 

 Guarantees of Mortgage-Backed Securities ..................................................................... -11 -46 67 3,561 3,526 3,515 

 Department of the Interior..................................................................................................... -53 -127 364 7,306 7,232 7,179 

 Department of Labor............................................................................................................. -132 -177 -642 15,303 15,258 15,126 

 Department of Transportation ............................................................................................... 10 139 125 1,496 1,625 1,635 

 Department of the Treasury.................................................................................................. -45 2,260 720 22,659 24,964 24,919 

 Department of Veterans Affairs: 

 Veterans Reopened Insurance Fund .................................................................................. -4 -16 -15 308 296 292 

 Servicemen's Group Life Insurance Fund ........................................................................... ...... (**) (**) 1 1 1 

 Other Defense Civil Programs: 

 Uniformed Services Retiree Health Care Fund ................................................................... 1,331 18,954 17,421 142,289 159,913 161,243 

 Office of Personnel Management: 

 Postal Service Contributions............................................................................................... ...... 783 745 42,115 42,899 42,899 

 Independent Agencies: 

 Federal Deposit Insurance Corporation: 

 Deposit Insurance Fund.................................................................................................... 716 2,362 36,575 43,600 45,245 45,962 

 FSLIC Resolution Fund..................................................................................................... (**) 10 30 3,388 3,398 3,398 

 Federal Housing Finance Agency....................................................................................... 70 88 65 51 69 138 

 National Credit Union Administration .................................................................................. 258 1,371 1,966 11,674 12,787 13,045 

 Postal Service..................................................................................................................... -37 -229 -3,050 1,391 1,199 1,162 

 Tennessee Valley Authority ................................................................................................ (**) 400 (**) 225 625 625 

 Other .................................................................................................................................. 60 320 -129 14,538 14,798 14,858 

 Other .................................................................................................................................... -52 342 395 7,641 8,035 7,983 

 Total Treasury Securities.................................................................................................. 2,641 30,469 58,635 376,520 404,349 406,989 

 Total Federal Funds...................................................................................................... 2,641 30,469 58,635 376,520 404,349 406,989 

Trust Funds: 

 Legislative Branch: 

 Library of Congress ............................................................................................................ (**) 5 4 37 42 42 

 United States Tax Court...................................................................................................... ...... (**) (**) 10 10 10 

 Other .................................................................................................................................. 3 3 4 32 32 35 

 Judicial Branch: 

 Judicial Retirement Funds .................................................................................................. -3 -20 52 873 856 853 

 Department of Agriculture..................................................................................................... -14 -25 -32 26 14 1 

 Department of Defense-Military Programs: 

 Voluntary Separation Incentive Fund.................................................................................. -3 22 25 407 433 430 

 Other .................................................................................................................................. 2 -6 4 862 854 856 

 Department of Health and Human Services: 

 Federal Hospital Insurance Trust Fund............................................................................... 1,009 -18,501 -15,735 279,475 259,965 260,974 

 Federal Supplementary Medical Insurance Trust 

 Fund .................................................................................................................................. -5,004 1,356 2,006 70,982 77,342 72,338 

 Other .................................................................................................................................. -10 90 32 2,978 3,079 3,068 

 
27

Table 6. Schedule D-Investments of Federal Government Accounts in Federal Securities, April 2011 and Other Periods 

[$ millions] 

Net Purchases or Sales (-) Securities Held as Investments 

Current Fiscal Year 

Fiscal Year to Date Beginning of Classification 

This Month This Year Prior Year This Year This Month 

Close of 

This Month 

 

Trust Funds:—Continued 

 Department of Homeland Security........................................................................................ 119 399 47 3,438 3,718 3,837 

 Department of the Interior..................................................................................................... 1 -4 -5 50 45 46 

 Department of Labor: 

 Unemployment Trust Fund ................................................................................................. 58 -6,501 -6,430 18,703 12,144 12,201 

 Other .................................................................................................................................. -5 -9 -7 66 62 56 

 Department of State: 

 Foreign Service Retirement and Disability Fund ................................................................. 38 235 218 15,862 16,059 16,097 

 Other .................................................................................................................................. ...... -2 -1 38 36 36 

 Department of Transportation: 

 Airport and Airway Trust Fund ............................................................................................ 237 1,655 -1,438 7,045 8,463 8,700 

 Highway Trust Fund............................................................................................................ 248 -455 16,769 24,455 23,752 24,000 

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

 Department of Treasury........................................................................................................ -57 -36 -23 1,095 1,116 1,059 

 Department of Veterans Affairs: 

 General Post Fund, National Homes .................................................................................. ...... 7 3 79 86 86 

 National Service Life Insurance .......................................................................................... -97 -380 -359 8,161 7,879 7,781 

 United States Government Life Insurance Fund ................................................................. (**) -2 -2 21 19 19 

 Veterans Special Life Insurance Fund ................................................................................ -11 -15 -8 1,997 1,992 1,982 

 Corps of Engineers ............................................................................................................... 92 910 180 5,605 6,423 6,515 

 Other Defense Civil Programs: 

 Military Retirement Fund..................................................................................................... 1,644 52,569 50,233 282,006 332,932 334,575 

 Other .................................................................................................................................. -24 -79 31 2,214 2,158 2,134 

 Environmental Protection Agency......................................................................................... -56 64 1,086 7,079 7,198 7,143 

 National Aeronautics and Space Administration ................................................................... ...... (**) (**) 15 15 15 

 Office of Personnel Management: 

 Civil Service Retirement and Disability Fund: 

 Treasury Securities........................................................................................................... -3,350 -6,861 -6,903 780,365 776,854 773,504 

 Employees Life Insurance Fund.......................................................................................... 78 1,064 845 37,605 38,591 38,669 

 Employees and Retired Employees Health Benefits Fund.................................................. 601 1,697 704 16,244 17,341 17,942 

 Social Security Administration: 

 Federal Old-Age and Survivors Insurance Trust 

 Fund .................................................................................................................................. 16,473 50,902 64,389 2,399,111 2,433,539 2,450,012 

 Federal Disability Insurance Trust Fund.............................................................................. -247 -14,413 -10,411 187,222 173,057 172,809 

 Independent Agencies: 

 Harry S. Truman Memorial Scholarship Trust Fund............................................................ (**) -3 -1 54 52 52 

 Japan-United States Friendship Commission ..................................................................... (**) (**) 1 39 39 39 

 Railroad Retirement Board: 

 Treasury Securities........................................................................................................... 30 -263 594 2,375 2,082 2,112 

 Agency Securities............................................................................................................. ...... 3 2 3 6 6 

 Other .................................................................................................................................. -7 43 115 865 915 908 

 Total Treasury Securities.................................................................................................. 11,743 63,444 95,989 4,157,491 4,209,192 4,220,935 

 Total Agency Securities .................................................................................................... ...... 3 2 3 6 6 

 Total Trust Funds ......................................................................................................... 11,743 63,447 95,991 4,157,494 4,209,198 4,220,941 

Grand Total ........................................................................................................................... 14,383 93,916 154,626 4,534,014 4,613,547 4,627,930 

... No Transactions 

(* *) Less than $500,000 

Note: Investments are in Treasury securities unless otherwise noted..

Note: Details may not add to totals due to rounding. 
28

Table 6. Schedule E-Net Activity, Guaranteed and Direct Loan Financing, April 2011 and Other Periods 

[$ millions] 

Net Transactions 

(-) denotes net reduction of 

liability accounts 

Account Balances 

Current Fiscal Year 

Fiscal Year to Date Beginning of 

Classification 

This Month This Year Prior Year This Year This Month 

Close of 

This Month 

 

Guaranteed Loan Financing Activity: 

 Department of Agriculture: 

 Farm Service Agency: 

 Commodity Credit Corporation Export Fund ..................................................................... -11 144 99 313 467 456 

 Agricultural Credit Insurance Fund.................................................................................... -2 -7 -12 -354 -358 -360 

 Rural Housing Service: 

 Rural Community Facility Loans ....................................................................................... -1 -2 6 -36 -37 -39 

 Rural Housing Insurance Fund ......................................................................................... -8 -106 -363 -1,553 -1,650 -1,659 

 Rural Business-Cooperative Service: 

 Rural Business and Industry Loans .................................................................................. 9 23 (**) -250 -237 -227 

 Renewable Energy Guaranteed Loan Account ................................................................. (**) -1 -1 -8 -9 -9 

 Biorefinery Assistance Loan Account................................................................................ ...... ...... -27 -30 -30 -30 

 Rural Utilities Service: 

 Rural Water and Waste Disposal Fund............................................................................. (**) (**) 1 -24 -24 -24 

 Department of Commerce: 

 General Administration: 

 Emergency Oil, Gas, and Steel Account........................................................................... ...... ...... ...... 5 5 5 

 National Oceanic and Atmospheric Administration: 

 Fishing Vessel Obligations................................................................................................ -1 -1 (**) 2 2 2 

 Department of Defense-Military Programs............................................................................ ...... (**) 4 -23 -23 -23 

 Department of Education: 

 Office of Student Financial Assistance: 

 Federal Family Education Loans....................................................................................... -129 -1,475 -1,349 -405 -1,751 -1,880 

 Department of Energy: 

 Title 17 Innovative Technology Loans............................................................................... ...... -14 ...... -4 -18 -18 

 Department of Health and Human Services: 

 Health Resources and Services Administration: 

 Health Center Loans......................................................................................................... ...... (**) ...... -2 -2 -2 

 Health Education Assistance Loans.................................................................................. (**) 4 3 -51 -47 -47 

 Department of Housing and Urban Development: 

 Public and Indian Housing Programs: 

 Indian Housing Loans ....................................................................................................... 1 3 -3 -35 -33 -32 

 Native Hawaiian Housing Loans ....................................................................................... ...... (**) (**) -1 -1 -1 

 Community Planning and Development: 

 Community Development Loans ....................................................................................... ...... (**) 15 -96 -96 -96 

 Housing Programs: 

 FHA-Mutual Mortgage Insurance Loans ........................................................................... 623 5,615 1,177 -26,489 -21,497 -20,873 

 FHA-General and Special Risk Fund ................................................................................ 85 627 470 -5,376 -4,834 -4,750 

 Home Ownership Preservation Entity Fund ...................................................................... -1 -4 -2 -5 -9 -9 

 Government National Mortgage Association: 

 Guarantees of Mortgaged-Backed Securities ................................................................... -657 -7 2 4,730 5,380 4,723 

 

 
29

Table 6. Schedule E-Net Activity, Guaranteed and Direct Loan Financing, April 2011 and Other Periods 

[$ millions] 

Net Transactions 

(-) denotes net reduction of 

liability accounts 

Account Balances 

Current Fiscal Year 

Fiscal Year to Date Beginning of 

Classification 

This Month This Year Prior Year This Year This Month 

Close of 

This Month 

 

Guaranteed Loan Financing Activity:—Continued 

 Department of the Interior: 

 Bureau of Indian Affairs ...................................................................................................... 1 -2 -22 -58 -61 -61 

 Department of Transportation: 

 Office of the Secretary: 

 Minority Business Resource Center Fund......................................................................... (**) (**) (**) (**) (**) (**) 

 Federal Highway Administration: 

 Transportation Infrastructure Finance and Innovation Fund.............................................. ...... ...... ...... (**) (**) (**) 

 Maritime Administration: 

 Maritime Guaranteed Loan (Title XI) Fund........................................................................ (**) 2 230 -14 -12 -12 

 Department of the Treasury: 

 Departmental Offices: 

 Air Transportation Stabilization Fund ................................................................................ ...... ...... ...... (**) (**) (**) 

 Troubled Assets Insurance Financing Fund...................................................................... ...... -2,316 1,796 2,364 48 48 

 Department of Veterans Affairs: 

 Veterans Benefits Administration: 

 Veterans Housing Benefit Program Fund.......................................................................... -162 -1,272 -409 -2,442 -3,552 -3,715 

 Guaranteed Transitional Housing Loans for Homeless Veterans...................................... (**) (**) (**) (**) (**) (**) 

 International Assistance Program: 

 Agency for International Development: 

 Loan Guarantees to Israel ................................................................................................ ...... ...... ...... -1,941 -1,941 -1,941 

 Urban and Environmental Credit Guaranteed Loans ........................................................ (**) 1 (**) -100 -99 -99 

 Microenterprise and Small Enterprise Development ......................................................... ...... (**) (**) -1 -1 -1 

 Development Credit Authority Loan Fund ......................................................................... (**) -6 (**) -35 -42 -41 

 Loan Guarantees to Egypt................................................................................................ ...... ...... ...... -186 -186 -186 

 Overseas Private Investment Corporation .......................................................................... -4 -20 1 -92 -108 -112 

 Small Business Administration: 

 Business Loan Fund ........................................................................................................... 140 -3,391 -2,462 1,325 -2,205 -2,066 

 Independent Agencies: 

 Export-Import Bank of the United States............................................................................. (**) -126 -670 -1,590 -1,716 -1,716 

 Net Activity, Guaranteed Loan Financing..................................................................... -117 -2,335 -1,518 -32,461 -34,679 -34,796 

 
30

Table 6. Schedule E-Net Activity, Guaranteed and Direct Loan Financing, April 2011 and Other Periods 

[$ millions] 

Net Transactions 

(-) denotes net reduction of 

liability accounts 

Account Balances 

Current Fiscal Year 

Fiscal Year to Date Beginning of 

Classification 

This Month This Year Prior Year This Year This Month 

Close of 

This Month 

 

Direct Loan Financing Activity: 

 Department of Agriculture: 

 Farm Service Agency: 

 Agricultural Credit Insurance Fund.................................................................................... 26 -132 -392 6,141 5,983 6,008 

 Farm Storage Facility Loans ............................................................................................. -1 93 86 544 637 637 

 Apple Loans Fund............................................................................................................. (**) (**) (**) (**) (**) (**) 

 Emergency Boll Weevil Loan Fund ................................................................................... ...... (**) (**) (**) (**) (**) 

 Natural Resources Conservation Service: 

 Agricultural Resource Conservation Demonstration Program ........................................... ...... ...... ...... (**) (**) (**) 

 Rural Housing Service: 

 Rural Community Facility Loans Fund .............................................................................. 15 251 66 2,863 3,099 3,115 

 Rural Housing Insurance Fund ......................................................................................... 22 41 369 14,694 14,712 14,734 

 Multifamily Housing Revitalization Loan Account.............................................................. 4 29 14 112 137 141 

 Rural Business-Cooperative Service: 

 Rural Business and Industry Loan Fund ........................................................................... (**) -1 -1 25 24 23 

 Rural Development Loan Fund ......................................................................................... (**) -8 -4 291 283 283 

 Rural Economic Development Loan Fund......................................................................... (**) 3 (**) 93 96 97 

 Rural Microenterprise Investment Loans........................................................................... 1 3 ...... ...... 2 3 

 Rural Utilities Service: 

 Rural Water and Waste Disposal Loans ........................................................................... 11 268 137 8,344 8,601 8,612 

 Rural Electrification and Telecommunications Fund ......................................................... 299 1,129 2,467 38,844 39,674 39,973 

 Rural Telephone Bank ...................................................................................................... -2 -21 -16 414 394 393 

 Distance Learning and Telemedicine Program ................................................................. 17 79 44 497 559 576 

 Rural Development Insurance Fund ................................................................................. ...... ...... ...... 1,065 1,065 1,065 

 Foreign Agricultural Service: 

 P.L. 480 Direct Loan Fund................................................................................................ -3 -82 -120 1,002 923 920 

 International Debt Reduction ............................................................................................ (**) -4 -28 40 36 36 

 Department of Commerce: 

 National Oceanic and Atmospheric Administration: 

 Fisheries Finance ............................................................................................................. -3 (**) -18 515 518 515 

 Department of Defense-Military Programs............................................................................ 15 42 51 511 538 553 

 Department of Education: 

 Office of Postsecondary Education: 

 College Housing and Academic Facilities Loans............................................................... (**) -1 (**) 10 10 10 

 Historically Black College and University Capital 

 Financing Fund................................................................................................................ 11 38 99 368 395 406 

 Office of Student Financial Assistance: 

 Federal Direct Student Loans ........................................................................................... 9,173 76,306 24,280 226,811 293,944 303,117 

 Teach Grant Loans ........................................................................................................... 3 71 60 135 203 207 

 Temporary Student Loan Purchase Authority ................................................................... -736 -2,530 35,086 114,189 112,394 111,659 

 Department of Energy: 

 Advanced Technology Vehicles Manufacturing Loans........................................................ 852 1,467 397 1,234 1,849 2,701 

 Title 17 Innovative Technology Loans................................................................................. 360 691 245 430 761 1,121 

 Department of Homeland Security: 

 Disaster Assistance Loan Fund .......................................................................................... (**) -10 1 5 -4 -4 

 Department of Housing and Urban Development: 

 Housing Programs: 

 FHA-Mutual Mortgage Insurance Loans ........................................................................... (**) (**) (**) -4 -4 -4 

 FHA-General and Special Risk Fund ................................................................................ ...... ...... ...... (**) (**) (**) 

 Green Retrofit Program for Multifamily Housing Fund....................................................... (**) 5 -2 10 15 15 

 

 
31

Table 6. Schedule E-Net Activity, Guaranteed and Direct Loan Financing, April 2011 and Other Periods 

[$ millions] 

Net Transactions 

(-) denotes net reduction of 

liability accounts 

Account Balances 

Current Fiscal Year 

Fiscal Year to Date Beginning of 

Classification 

This Month This Year Prior Year This Year This Month 

Close of 

This Month 

 

Direct Loan Financing Activity:—Continued 

 Department of the Interior: 

 Bureau of Reclamation ....................................................................................................... 14 14 -5 30 30 44 

 Bureau of Indian Affairs ...................................................................................................... (**) -1 -1 6 6 6 

 Assistance to American Samoa Loan Fund ........................................................................ -2 -2 -2 11 11 9 

 Department of State: 

 Administration of Foreign Affairs: 

 Repatriation Loans............................................................................................................ (**) (**) (**) -8 -8 -8 

 Department of Transportation: 

 Federal Highway Administration: 

 Transportation Infrastructure Finance and Innovation Fund.............................................. 22 628 275 2,321 2,927 2,949 

 Federal Railroad Administration: 

 Railroad Rehabilitation and Improvement Loan Fund ....................................................... (**) 3 7 409 412 412 

 Department of the Treasury: 

 Departmental Offices: 

 Community Development Financial Institutions Fund ....................................................... (**) -3 -3 41 38 38 

 GSE Mortgage-Backed Securities Purchase Program...................................................... -15,356 -45,394 5,732 172,717 142,679 127,323 

 Temporary Credit and Liquidity Program .......................................................................... -27 -2,028 15,380 15,943 13,942 13,915 

 Troubled Asset Relief Program......................................................................................... -575 -42,871 3,695 119,612 77,316 76,741 

 Financial Management Service........................................................................................... ...... ...... ...... (**) (**) (**) 

 Department of Veterans Affairs: 

 Veterans Benefits Administration: 

 Veterans Housing Benefit Program Fund.......................................................................... -6 -9 15 1,419 1,416 1,410 

 Native American Veteran Housing Fund........................................................................... 1 1 5 59 60 60 

 Vocational Rehabilitation Loan Fund ................................................................................ (**) (**) (**) 1 1 1 

 Environmental Protection Agency: 

 Abatement, Control, and Compliance Loan Program.......................................................... (**) -1 -4 4 3 3 

 International Assistance Program: 

 International Security Assistance: 

 Foreign Military Loan Program.......................................................................................... ...... ...... ...... 11 11 11 

 Military Debt Reduction..................................................................................................... ...... ...... ...... 31 31 31 

 Agency for International Development: 

 International Debt Reduction ............................................................................................ ...... -53 -22 173 120 120 

 Microenterprise and Small Enterprise Development ......................................................... ...... (**) ...... ...... (**) (**) 

 Overseas Private Investment Corporation .......................................................................... 9 103 284 1,089 1,182 1,192 

 International Monetary Programs........................................................................................ ...... 1-184 ...... ...... 1-184 -184 

 Small Business Administration: 

 Business Loan Fund ........................................................................................................... (**) -3 -2 95 91 92 

 Disaster Loan Fund ............................................................................................................ -54 -524 -553 6,660 6,190 6,136 

 Independent Agencies: 

 Export-Import Bank of the United States............................................................................. 105 734 804 5,013 5,642 5,747 

 Federal Communications Commission: 

 Spectrum Auction Loan Fund ........................................................................................... (**) -40 (**) 83 43 43 

 Net Activity, Direct Loan Financing................................................................................. -5,801 -11,903 88,423 744,902 738,800 732,999 

Note: Federal credit programs provide benefits to the public in the form of direct loans and 

loan guarantees. This table reflects cash transactions and balances of the nonbudgetary 

financing fund accounts that result from the disbursement of loans, collection of fees, 

repayment of principle, sale of collateral, interest, and subsidy received from the credit 

program accounts at net present value in accordance with the Credit Reform Act of 1990. 

Unreimbursed costs such as administrative expenses and subsidy payments are reported 

on a cash basis and included within each program’s budgetary totals in Table 5. 

1Includes adjustment of -$1,975 million for the month of March 2011 to reflect additional 

reporting by the Department of Treasury. 

... No Transactions 

(* *) Less than $500,000 

Note: Details may not add to totals due to rounding. 
32

Table 7. Receipts and Outlays of the U.S. Government by Month, Fiscal Year 2011 

[$ millions] 

Classification Oct. Nov. Dec. Jan. Feb. March April May June July Aug. Sept. 

Fiscal 

Year 

to 

Date 

Comparable

Period

Prior 

F.Y. 

 

Receipts: 

Individual Income Taxes ........................................................ 71,399 64,306 120,316 128,973 37,847 52,757 155,561 631,159 500,815 

Corporation Income Taxes..................................................... -4,404 -3,065 43,400 3,645 -1,397 16,902 25,046 80,127 77,087 

Social Insurance And Retirement Receipts: 

 Employment and General Retirement.................................. 61,034 65,842 53,669 73,292 57,171 60,380 80,079 451,467 484,643 

 Unemployment Insurance.................................................... 1,677 4,817 2,655 2,806 3,426 673 5,654 21,708 19,215 

 Other Retirement ................................................................. 382 339 370 310 305 311 371 2,387 2,429 

Excise Taxes ......................................................................... 4,476 6,326 5,968 5,137 4,016 7,108 6,303 39,335 35,909 

Estate and Gift Taxes ............................................................ 281 225 218 -804 134 121 6,191 6,366 12,594 

Customs Duties ..................................................................... 2,619 2,458 2,296 2,421 2,111 2,214 2,461 16,580 13,750 

Miscellaneous Receipts ......................................................... 8,488 7,722 7,983 10,771 7,043 10,428 7,875 60,309 52,710 

 Total--Receipts This Year.................................................. 145,951 148,970 236,875 226,550 110,656 150,894 289,543 1,309,439 ...... 

 (On-Budget)...................................................................... 99,702 99,222 197,098 171,448 67,556 105,897 229,912 970,834 ...... 

 (Off-Budget)...................................................................... 46,249 49,748 39,778 55,102 43,100 44,997 59,631 338,605 ...... 

 Total--Receipts Prior Year ................................................... 135,293 133,563 218,919 205,239 107,520 153,358 245,260 ...... 1,199,153

 (On Budget)......................................................................... 88,655 83,286 173,094 142,046 58,467 103,165 176,472 ...... 825,185

 (Off Budget)......................................................................... 46,638 50,277 45,825 63,193 49,053 50,193 68,788 ...... 373,967

Outlays: 

Legislative Branch ................................................................. 395 442 428 358 362 381 369 2,735 2,948 

Judicial Branch ...................................................................... 598 579 594 555 533 601 700 4,161 4,206 

Department of Agriculture: 

 Commodity Credit Corporation and 

 Foreign Agricultural Service................................................ 6,267 2,319 1,555 1,548 -215 -453 137 11,157 12,180 

 Other ................................................................................... 10,139 9,597 11,759 10,294 9,990 12,530 9,953 74,263 69,902 

Department of Commerce...................................................... 789 1,126 853 644 1,012 798 702 5,925 6,541 

Department of Defense: 

 Military Programs: 

 Military Personnel .............................................................. 27,438 11,391 16,532 8,673 9,538 11,772 16,024 101,369 100,353 

 Operation and Maintenance............................................... 21,813 23,614 24,567 21,465 21,461 26,568 24,659 164,149 158,769 

 International Reconstruction 

 and Other Assistance ....................................................... (**) (**) 1 -1 (**) (**) (**) 1 10 

 Procurement ...................................................................... 9,362 13,131 14,480 8,144 9,348 13,396 9,351 77,212 77,168 

 Research, Development, Test, 

 and Evaluation.................................................................. 4,839 7,081 6,535 5,323 6,138 6,833 5,918 42,667 45,862 

 Military Construction .......................................................... 1,465 1,957 1,956 1,608 1,476 1,855 1,473 11,790 11,556 

 Family Housing.................................................................. 453 202 287 184 178 323 528 2,156 1,836 

 Revolving and Management Funds ................................... 78 171 984 457 -809 616 269 1,766 2,068 

 Other ................................................................................. -48 280 -786 507 -63 -237 -713 -1,060 -1,170 

 Total Military Programs.................................................. 65,401 57,827 64,556 46,360 47,268 61,126 57,512 400,050 396,452 

Department of Education ....................................................... 7,645 7,559 8,077 7,615 11,746 11,230 3,904 57,776 61,242 

Department of Energy............................................................ 2,900 2,753 3,421 2,403 2,521 3,210 2,137 19,345 16,054 

Department of Health and Human Services: 

 National Institutes of Health................................................. 2,704 2,777 2,764 2,804 2,725 3,074 2,989 19,837 18,492 

 Centers for Medicare And Medicaid Services: 

 Grants to States for Medicaid ............................................ 23,794 24,508 28,275 20,679 21,821 25,915 22,580 167,570 156,830 

 Federal Hospital Ins. Trust Fund........................................ 18,008 20,112 21,205 17,818 21,700 23,687 26,664 149,194 146,581 

 Federal Supp. Med. Ins. Trust Fund .................................. 24,731 23,232 23,398 20,730 22,750 23,948 32,707 171,495 161,868 

 Other ................................................................................. 18,905 18,888 19,528 22,532 19,613 20,851 30,271 150,588 142,096 

 Administration for Children and Families.............................. 4,873 4,558 5,138 3,973 4,511 5,434 4,469 32,956 33,135 

 Other ................................................................................... -21,462 -21,097 -21,498 -24,736 -22,194 -22,939 -31,987 -165,913 -155,019 

Department of Homeland Security......................................... 3,890 4,284 3,902 3,268 2,766 3,971 3,302 25,383 25,760 

Department of Housing and Urban Development .................. 4,174 4,019 4,416 4,104 3,840 4,308 4,560 29,421 29,165 

Department of the Interior...................................................... 796 1,540 1,167 1,044 924 940 898 7,308 7,213 

Department of Justice............................................................ 2,353 3,169 2,341 2,771 2,191 2,579 2,449 17,854 16,927 

Department of Labor: 

 Unemployment Trust Fund .................................................. 10,041 10,944 11,251 11,096 10,272 11,843 9,018 74,465 91,719 

 Other ................................................................................... 298 2,005 1,692 1,153 644 870 1,739 8,400 12,517 

Department of State............................................................... 1,867 2,202 2,641 1,355 2,092 2,138 1,502 13,797 13,234 

Department of Transportation: 

 Highway Trust Fund............................................................. 3,467 3,142 2,744 2,217 1,941 2,103 2,141 17,754 15,699 

 Other ................................................................................... 3,715 4,552 3,562 2,955 2,831 3,052 2,929 23,595 24,772 

Department of the Treasury: 

 Interest on Treasury Debt Securities (Gross)....................... 24,143 19,396 104,700 21,123 21,759 24,460 28,895 244,477 224,414 

 Other ................................................................................... 3,386 5,633 2,183 14,204 54,223 24,399 17,995 122,023 21,114 

 
33

Table 7. Receipts and Outlays of the U.S. Government by Month, Fiscal Year 2011 

[$ millions] 

Classification Oct. Nov. Dec. Jan. Feb. March April May June July Aug. Sept. 

Fiscal 

Year 

to 

Date 

Comparable

Period

Prior 

F.Y. 

 

Outlays:—Continued 

Department of Veterans Affairs: 

 Compensation And Pensions............................................... 4,073 4,301 8,134 515 4,338 4,490 8,468 34,320 31,181 

 National Service Life............................................................ 81 65 77 80 85 110 97 595 600 

 Other ................................................................................... 6,111 5,278 5,678 4,998 5,358 6,965 6,527 40,915 35,855 

Corps of Engineers ................................................................ 882 920 1,165 764 878 843 871 6,322 5,414 

Other Defense Civil Programs ............................................... 3,588 4,852 4,489 4,958 4,143 4,533 2,927 29,489 30,578 

Environmental Protection....................................................... 1,019 1,032 1,041 825 1,044 924 745 6,631 5,586 

Executive Office of the President........................................... 51 38 35 34 42 64 42 305 368 

General Services Administration............................................ 20 178 215 29 98 333 259 1,133 45 

International Assistance Program: 

 International Security Assistance......................................... 681 1,074 643 1,184 967 816 1,457 6,823 8,144 

 Multilateral Assistance......................................................... 482 169 41 113 207 32 33 1,077 788 

 Agency for International Development ................................. 411 358 385 421 399 13 466 2,453 2,433 

 Other ................................................................................... -578 475 187 -564 -131 130 -307 -789 -408 

National Aeronautics and Space Administration .................... 1,247 1,703 1,737 1,172 1,208 1,633 1,356 10,056 10,781 

National Science Foundation................................................. 546 629 536 537 497 515 583 3,843 3,514 

Office of Personnel Management .......................................... 6,269 6,097 5,636 6,469 5,850 6,902 6,228 43,452 43,986 

Small Business Administration............................................... 90 116 137 156 130 4,872 131 5,633 5,493 

Social Security Administration: 

 Federal Old-Age and Survivors Ins. 

 Trust Fund (Off-Budget)...................................................... 48,874 48,956 49,542 49,038 49,328 49,587 49,793 345,119 333,686 

 Federal Disability Ins. Trust 

 Fund (Off-Budget)............................................................... 10,822 10,539 10,828 10,864 10,685 10,793 11,312 75,842 72,603 

 Other ................................................................................... 3,999 4,119 7,857 142 4,205 4,027 7,971 32,318 31,370 

Independent Agencies: 

 Fed. Deposit Ins. Corp: 

 Deposit Insurance Fund..................................................... 748 -2,180 -1,035 1,553 1,696 -2,436 -715 -2,369 -36,581 

 FSLIC Resolution Fund...................................................... -11 (**) -5 1 -1 (**) (**) -17 -1 

 Postal Service: 

 Off-Budget: 

 Public Enterprise Funds................................................... 1,708 21 -1,219 -215 290 -736 1,042 890 -38 

 Other................................................................................ 37 8 11 54 ...... 23 ...... 133 184 

 Other ................................................................................. 94 ...... ...... 7 ...... -1 ...... 101 118 

 Tennessee Valley Authority ................................................. 298 -64 65 234 -370 -156 153 159 350 

 Other Independent Agencies ............................................... -4,435 756 -1,319 1,090 1,960 1,735 2,109 1,894 5,497 

Undistributed Offsetting Receipts: 

 Employer Share, Employee Retirement............................... -21,471 -4,837 -5,773 -5,181 -5,143 -5,137 -5,652 -53,194 -50,925 

 Interest Received by Trust Funds ........................................ -3,141 -354 -84,354 -1,189 -1,669 -1,427 -4,316 -96,450 -95,607 

 Rents and Royalties on Outer 

 Continental Shelf Lands...................................................... 76 -954 -375 -609 -565 -455 -84 -2,966 -2,026 

 Other ................................................................................... ...... ...... ...... ...... ...... ...... ...... ...... -197 

Totals This Year: 

 Total Outlays...................................................................... 286,384 299,364 315,009 276,346 333,156 339,047 330,030 2,179,337 ...... 

 (On-Budget)...................................................................... 232,255 241,169 314,504 230,966 282,270 289,979 284,599 1,875,741 ...... 

 (Off-Budget)...................................................................... 54,128 58,195 505 45,380 50,887 49,068 45,431 303,595 ...... 

 Total-Surplus (+) or Deficit (-) ........................................... -140,432 -150,394 -78,134 -49,796 -222,500 -188,153 -40,488 -869,898 ...... 

 (On-Budget)...................................................................... -132,553 -141,947 -117,406 -59,518 -214,714 -184,082 -54,688 -904,907 ...... 

 (Off-Budget)...................................................................... -7,879 -8,447 +39,272 +9,722 -7,787 -4,071 +14,200 +35,009 ...... 

 Total Borrowing from the Public ...................................... 47,790 205,633 114,463 93,358 80,031 86,821 4,610 632,706 882,939 

 Total-Outlays Prior Year ...................................................... 311,656 253,850 310,329 247,873 328,429 218,745 327,950 ...... 1,998,831

 (On-Budget)....................................................................... 258,631 197,775 282,891 227,488 272,296 162,696 276,119 ...... 1,677,896

 (Off-Budget)....................................................................... 53,025 56,075 27,438 20,386 56,132 56,049 51,830 ...... 320,935

 Total-Surplus (+) or Deficit (-) Prior Year ............................. -176,363 -120,287 -91,410 -42,634 -220,909 -65,387 -82,689 ...... -799,679

 (On-Budget)....................................................................... -169,976 -114,489 -109,797 -85,441 -213,830 -59,531 -99,647 ...... -852,711

 (Off-Budget)....................................................................... -6,387 -5,798 +18,387 +42,807 -7,079 -5,856 +16,958 ...... +53,032

... No Transactions 

(* *) Less than $500,000 

Note: Details may not add to totals due to rounding.. 
34

Table 8. Trust Fund Impact on Budget Results and Investment Holdings as of April 30, 2011 

[$ millions] 

This Month Fiscal Year to Date Securities Held as Investments 

Current Fiscal Year 

Beginning of Classification 

Receipts Outlays Excess Receipts Outlays Excess This Year This Month

Close of

This Month

Trust Receipts, Outlays, and Investments Held: 

 Airport and Airway ...................................................................................... 977 500 477 6,057 5,675 381 7,045 8,463 8,700 

 Black Lung Disability................................................................................... 59 22 37 344 159 185 ...... ...... ...... 

 Federal Disability Insurance........................................................................ 10,740 11,312 -572 61,322 75,842 -14,520 187,222 173,057 172,809 

 Federal Employees Life and Health............................................................ ...... -679 679 ...... -2,752 2,752 53,849 55,931 56,610 

 Federal Employees Retirement .................................................................. 2,752 6,075 -3,323 34,972 41,616 -6,644 797,110 793,779 790,464 

 Federal Hospital Insurance......................................................................... 27,790 26,744 1,047 132,203 149,984 -17,781 279,475 259,965 260,974 

 Federal Old-Age and Survivors Insurance .................................................. 65,606 49,793 15,813 395,672 345,119 50,553 2,399,111 2,433,539 2,450,012 

 Federal Supplementary Medical Insurance................................................. 27,463 32,707 -5,244 171,820 171,495 324 70,982 77,342 72,338 

 Hazardous Substance Superfund ............................................................... 6 68 -62 755 797 -42 3,651 3,726 3,665 

 Highways.................................................................................................... 3,231 2,673 558 19,997 22,063 -2,066 24,455 23,752 24,000 

 Military Advances........................................................................................ 1,561 1,436 126 13,263 11,813 1,450 ...... ...... ...... 

 Military Retirement...................................................................................... 5,702 4,245 1,457 88,749 29,658 59,091 282,006 332,932 334,575 

 Railroad Retirement.................................................................................... 787 1,060 -273 8,424 7,547 878 2,378 2,088 2,118 

 Unemployment ........................................................................................... 5,233 9,026 -3,793 76,291 74,535 1,756 18,703 12,144 12,201 

 Veterans Life Insurance.............................................................................. 5 112 -107 273 671 -398 10,179 9,890 9,782 

 All Other Trust ............................................................................................ 434 309 125 3,818 2,719 1,099 21,328 22,589 22,691 

 Total Trust Fund Receipts and Outlays 

 and Investments Held from Table 6-D.................................................. 152,347 145,404 6,943 1,013,959 936,941 77,018 4,157,494 4,209,198 4,220,941 

Less: Interfund Transactions......................................................................... 61,689 61,689 ...... 509,334 509,334 ...... 

Trust Fund Receipts and Outlays on the Basis 

 of Tables 4 & 5 ............................................................................................ 90,657 83,714 6,943 504,625 427,607 77,018 

Total Federal Fund Receipts and Outlays................................................. 198,976 246,408 -47,431 805,521 1,752,437 -946,916 

 Less: Interfund Transactions....................................................................... 91 91 ...... 707 707 ...... 

Federal Fund Receipts and Outlays on the 

 Basis of Table 4 & 5..................................................................................... 198,885 246,316 -47,431 804,814 1,751,730 -946,916 

Net Budget Receipts & Outlays ................................................................. 289,543 330,030 -40,488 1,309,439 2,179,337 -869,898 

Note: Interfund receipts and outlays are transactions between Federal funds and trust 

funds such as Federal payments and contributions, and interest and profits on investments 

in Federal securities. They have no net effect on overall budget receipts and outlays since 

the receipt side of such transactions is offset against budget outlays. In this table, Interfund 

receipts are shown as an adjustment to arrive at total receipts and outlays of trust funds 

respectively. 

... No Transactions 

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

Table 9. Summary of Receipts by Source, and Outlays by Function of the U.S. Government, April 2011 and Other Periods 

[$ millions] 

Classification This Month Fiscal Year 

to Date 

Comparable Period 

Prior Fiscal Year 

Receipts 

Individual Income Taxes .................................................................................................................. 155,561 631,159 500,815 

Corporation Income Taxes............................................................................................................... 25,046 80,127 77,087 

Social Insurance and Retirement Receipts: 

 Employment and General Retirement............................................................................................ 80,079 451,467 484,643 

 Unemployment Insurance.............................................................................................................. 5,654 21,708 19,215 

 Other Retirement ........................................................................................................................... 371 2,387 2,429 

Excise Taxes ................................................................................................................................... 6,303 39,335 35,909 

Estate and Gift Taxes ...................................................................................................................... 6,191 6,366 12,594 

Customs Duties ............................................................................................................................... 2,461 16,580 13,750 

Miscellaneous Receipts ................................................................................................................... 7,875 60,309 52,710 

 Total.......................................................................................................................................... 289,543 1,309,439 1,199,153 

Net Outlays 

National Defense ............................................................................................................................. 59,996 417,494 413,396 

International Affairs.......................................................................................................................... 3,539 23,840 25,251 

General Science, Space, and Technology....................................................................................... 2,382 17,150 17,470 

Energy ............................................................................................................................................. 476 7,084 5,092 

Natural Resources and Environment ............................................................................................... 3,002 25,491 22,292 

Agriculture ....................................................................................................................................... 211 17,478 20,037 

Commerce and Housing Credit........................................................................................................ 6,736 6,540 -119,892 

Transportation ................................................................................................................................. 6,297 50,548 48,955 

Community and Regional Development........................................................................................... 1,770 13,288 14,127 

Education, Training, Employment and Social Services .................................................................... 7,175 79,127 81,157 

Health .............................................................................................................................................. 30,853 225,163 212,984 

Medicare.......................................................................................................................................... 53,655 280,322 269,893 

Income Security............................................................................................................................... 54,494 391,195 402,141 

Social Security................................................................................................................................. 61,092 420,809 406,478 

Veterans Benefits and Services....................................................................................................... 15,132 75,958 67,699 

Administration of Justice.................................................................................................................. 4,487 32,854 31,922 

General Government ....................................................................................................................... 1,569 11,851 9,850 

Net Interest...................................................................................................................................... 22,900 139,307 123,128 

Undistributed Offsetting Receipts .................................................................................................... -5,737 -56,161 -53,147 

 Total.......................................................................................................................................... 330,030 2,179,337 1,998,831 

Note: Details may not add to totals due to rounding.
35

Explanatory Notes 

1. Flow of Data into Monthly Treasury Statement 

The Monthly Treasury Statement (MTS) is assembled from data in the 

central accounting system. The major sources of data include monthly 

accounting reports by Federal entities and disbursing officers, and daily 

reports from the Federal Reserve banks. These reports detail accounting 

transactions affecting receipts and outlays of the Federal Government and 

off-budget Federal entities, and their related effect on the assets and 

liabilities of the U.S. Government. Information is presented in the MTS on 

a modified cash basis. 

2. Notes on Receipts 

Receipts included in the report are classified into the following major 

categories: (1) budget receipts and (2) offsetting collections (also called 

applicable receipts). Budget receipts are collections from the public that 

result from the exercise of the Government's sovereign or governmental 

powers, excluding receipts offset against outlays. These collections, also 

called governmental receipts, consist mainly of tax receipts (including 

social insurance taxes), receipts from court fines, certain licenses, and 

deposits of earnings by the Federal Reserve System. Refunds of receipts 

are treated as deductions from gross receipts. 

Offsetting collections are from other Government accounts or the public 

that are of a business-type or market-oriented nature. They are classified 

into two major categories: (1) offsetting collections credited to 

appropriations or fund accounts, and (2) offsetting receipts (i.e., amounts 

deposited in receipt accounts). Collections credited to appropriation or 

fund accounts normally can be used without appropriation action by 

Congress. These occur in two instances :(1) when authorized by law, 

amounts collected for materials or services are treated as 

reimbursements to appropriations and (2) in the three types of revolving 

funds (public enterprise, intra governmental, and trust); collections are 

netted against spending, and outlays are reported as the net amount. 

Offsetting receipts in receipt accounts cannot be used without being 

appropriated. They are subdivided into two categories: (1) proprietary 

receipts - these collections are from the public and they are offset against 

outlays by agency and by function, and (2) intra governmental funds - 

these are payments into receipt accounts from Governmental 

appropriation or fund accounts. The transactions may be intrabudgetary 

when the payment and receipt both occur within the budget or from 

receipts from off-budget Federal entities in those cases where payment is 

made by a Federal entity whose budget authority and outlays are excluded 

from the budget totals. 

Intrabudgetary transactions are subdivided into three categories: (1) 

interfund transactions, where the payments are from one fund group 

(either Federal funds or trust funds) to a receipt account in the other fund 

group; (2) Federal intrafund transactions, where the payments and 

receipts both occur within the Federal fund group; and (3) trust intrafund 

transactions, where the payments and receipts both occur within the trust 

fund group. 

Offsetting receipts are generally deducted from budget authority and 

outlays by function, by subfunction, or by agency. There are four types of 

receipts, however, that are deducted from budget totals as undistributed 

offsetting receipts. They are: (1) agencies' payments (including payments 

by off-budget Federal entities) as employers into employees retirement 

funds, (2)interest received by trust funds, (3) rents and royalties on the 

Outer Continental Shelf lands, and(4) other interest (i.e., interest collected 

on Outer Continental Shelf money in deposit funds when such money is 

transferred into the budget). 

3. Notes on Outlays 

Outlays are generally accounted for on the basis of checks issued, 

electronic funds transferred, or cash payments made. Certain outlays do 

not require issuance of cash or checks. An example is charges made 

against appropriations for that part of employees' salaries withheld for 

taxes or savings bond allotments - these are counted as payments to the 

employee and credits for whatever purpose the money was withheld. 

Outlays are stated net of offsetting collections (including receipts of 

revolving and management funds) and of refunds. Interest on the public 

debt (public issues) is recognized on the accrual basis. Federal credit 

programs subject to the Federal Credit Reform Act of 1990 use the cash 

basis of accounting and are divided into two components. The portion of 

the credit activities that involve a cost to the Government (mainly 

subsidies) is included within the budget program accounts. The remaining 

portion of the credit activities are in non-budget financing accounts. 

Outlays of off-budget Federal entities are excluded by law from budget 

totals. However, they are shown separately and combined with the onbudget outlays to display total Federal outlays. 

4. Processing 

The data on payments and collections are reported by account symbol 

into the central accounting system. In turn, the data are extracted from 

this system for use in the preparation of the MTS. 

There are two major checks which are conducted to assure consistency 

of the data reported: 

1. Verification of payment data. The monthly payment activity reported by 

Federal entities on the Statements of Transactions is compared to the 

payment activity of Federal entities as reported by disbursing officers. 

2. Verification of collection data. Reported collections appearing on 

Statements of Transactions are compared to deposits as reported by 

Federal Reserve Banks. 

5. Other Sources of Information About Federal Government Financial 

Activities 

• A Glossary of Terms Used in the Federal Budget Process, 2005

(Available from the U.S. Government Accountability Office, at 

http://www.gao.gov/new.items/do5734sp.pdf/September, or by 

calling 202-512-6000. This glossary provides a basic reference 

document of standardized definitions of terms used by the Federal 

Government in the budget making process. 

• Daily Treasury Statement (Available on the internet at 

http://www.fms.treas.gov/dts/). The Daily Treasury Statement is 

published each working day of the Federal Government and provides 

data on the cash and debt operations of the Treasury. 

• Monthly Statement of the Public Debt of the United States (Available 

on the internet at 

http://www.treasurydirect.gov/govt/reports/pd/mspd/nspd.htm). 

This publication provides detailed information concerning the public 

debt. 

• Treasury Bulletin (Available from GPO, Washington, D.C. 20401 on a 

subscription or single copy and on the internet at 

http://fms.treas.gov/bulletin/index.html). Quarterly, contains a mix 

of narrative, tables, and charts on Treasury issues, Federal financial 

operations, international statistics, and special reports. 

• Budget of the United States Government, Fiscal Year 20__ (Available 

from GPO, Washington, D.C. 20401 on a subscription basis only and 

on the internet at http://www.access.gpo.gov/usbudget). This 

publication is a single volume which provides budget information and 

contains: 

- Appendix, The Budget of the United States Government, FY 

20__ 

- The United States Budget in Brief, FY 20__ 

- Analytical Perspectives 

- Historical Tables 

• Combined Statement of Receipts, Outlays, and Balances of the 

United States Government (Available from Financial Management 

Services, U.S. Department of Treasury, Washington, D.C. 20227 and 

on the internet at http://fms.treas.gov/annualreport/index.html). 

This report includes budgetary results at the summary level and 

presents individual receipt and appropriation accounts at the detail 

level. 
36

Scheduled Release

The release date for the May 2011 Statement 

will be 2:00 p.m. EST June 10, 2011. 

Internet service subscribers can access the current issue of the Monthly Treasury Statement through the 

Financial Management Service’s website: 

http://www.fms.treas.gov/mts/index.html