Receipts by Source: Outlays by Function:

Receipts by Source: Outlays by Function:

 Monthly Treasury Statement

of Receipts and Outlays

of the United States Government

For Fiscal Year 2017 Through May 31, 2017, and Other Periods

Cumulative Receipts, Outlays, and Surplus/Deficit through Fiscal Year 2017

Receipts, Outlays, and Surplus/Deficit for May 2017

Other Taxes and Duties

$24 Billion

Corporate Income Taxes

$6 Billion

Social Security and Other

Payroll Taxes

$106 Billion

Individual Income Taxes

$104 Billion

Total Receipts

$240 Billion

Deficit

$88 Billion

Total Outlays

$329 Billion

Other

$125 Billion

Interest on Debt

$25 Billion

Medicare

$51 Billion

Social Security

$79 Billion

Defense

$49 Billion

Other Taxes and Duties $178 Billion

Corporate Income Taxes $166 Billion

Social Security and Other

Payroll Taxes

$777 Billion

Individual Income Taxes

$1,049 Billion

Total Receipts

$2,169 Billion

Deficit

$433 Billion

Total Outlays

$2,602 Billion

Other $1,023 Billion

Interest on Debt

$198 Billion

Medicare

$368 Billion

Social Security

$623 Billion

Defense

$390 Billion

Highlight

The budget estimates provided in Tables 2 and 3 are based on the FY 2018 Budget, which was

released by the Office of Management and Budget on May 23, 2017.
Introduction

The Monthly Treasury Statement of Receipts and Outlays of the United 

States Government (MTS) is prepared by the Bureau of the Fiscal Service,

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

Secretary of the Treasury, is normally released on the 8th workday of the 

month following the reporting month. The publication is based on data 

provided by Federal entities, disbursing officers, and Federal Reserve 

banks.

AUDIENCE

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

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

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

businesses whose operations depend upon or are related to the 

Government's financial operations. 

DISCLOSURE STATEMENT

This statement summarizes the financial activities of the Federal 

Government and off-budget Federal entities conducted in accordance 

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

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

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

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

receipts are treated as deductions from gross receipts; revolving and 

management fund receipts, reimbursements and refunds of monies 

previously expended are treated as deductions from gross outlays; and 

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

basis. Major information sources include accounting data reported by 

Federal entities, disbursing officers, and Federal Reserve banks.

TRIAD OF PUBLICATIONS

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

Treasury Statement is published each working day of the Federal 

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

Treasury based upon reporting of the Treasury account balances by 

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

outlays, based on agency reporting. The Combined Statement of 

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

official publication of the detailed receipts and outlays of the 

Government. It is published annually in accordance with legislative 

mandates given to the Secretary of the Treasury.

DATA SOURCES AND INFORMATION

The Explanatory Notes section of this publication provides information 

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

relevant to the MTS. 

Contents

Page 2

Page 6

Page 7

Summary

Receipts

Outlays

Means of Financing Page 21

Page 31

Page 33

Page 34

Receipts/Outlays by Month

Federal Trust Funds/Securities

Receipts by Source/Outlays by Function

Explanatory Notes Page 35

Period Receipts Outlays Deficit/Surplus (-)

Table 1. Summary of Receipts, Outlays, and the Deficit/Surplus of the U.S. Government, Fiscal Years 2016 and 2017, by Month

[$ millions]

FY 2016

 October 211,046 347,604 136,558

 November 204,968 267,837 62,869

 December 349,631 364,075 14,444

 January 313,579 258,416 -55,163

 February 169,147 361,757 192,610

 March 227,848 335,891 108,043

 April 438,432 331,977 -106,455

 May 224,604 277,111 52,507

 June 329,572 323,320 -6,252

 July 209,998 322,817 112,819

 August 231,327 338,438 107,112

 September 356,623 323,178 -33,445

 Year-to-Date 3,266,774 3,852,420 585,646

FY 2017

 October 221,692 267,523 45,831

 November 199,875 336,544 136,669

 December 319,204 346,540 27,336

 January 344,069 292,812 -51,257

 February 171,713 363,757 192,044

 March 216,584 392,816 176,232

 April 455,605 273,177 -182,428

 May 240,418 328,844 88,426

 Year-to-Date 2,169,160 2,602,013 432,853

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

2
FYTD Receipts FYTD Outlays Deficit (-)/Surplus

Figure 2. Monthly Receipts, Outlays, and Budget Deficit/Surplus of the U.S. Government, Cumulative, Fiscal Years 2016 and 2017

[$ billions]

Oct

FY 2016

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

FY 2017

Nov Dec Jan Feb Mar Apr May

-1,000

0

1,000

2,000

3,000

4,000

Receipts Outlays Deficit (-)/Surplus

Figure 1. Monthly Receipts, Outlays, and Budget Deficit/Surplus of the U.S. Government, Fiscal Years 2016 and 2017

[$ billions]

Oct

FY 2016

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

FY 2017

Nov Dec Jan Feb Mar Apr May

-200

-100

0

100

200

300

400

500

Classification This

Month

Current

Fiscal Year

to Date

Budget

Estimates Full

Fiscal Year 1

Comparable

Prior Period

Year to Date

(2016)

Budget

Estimates

Next Fiscal

Year (2018) 1

Table 2. Summary of Budget and Off-Budget Results and Financing of the U.S. Government, May 2017 and Other Periods

[$ millions]

Total On-Budget and Off-Budget Results:

 Total Receipts 240,418 2,169,160 3,459,708 2,139,254 3,654,292

 On-Budget Receipts 171,413 1,606,591 2,602,295 1,608,207 2,762,138

 Off-Budget Receipts 69,005 562,569 857,413 531,047 892,154

 Total Outlays 328,844 2,602,013 4,062,223 2,544,667 4,094,450

 On-Budget Outlays 253,114 2,064,502 3,246,744 2,021,473 3,227,792

 Off-Budget Outlays 75,730 537,511 815,479 523,195 866,658

 Total Surplus (+) or Deficit (-) -88,426 -432,853 -602,515 -405,413 -440,158

 On-Budget Surplus (+) or Deficit (-) -81,701 -457,911 -644,449 -413,266 -465,654

 Off-Budget Surplus (+) or Deficit (-) -6,725 +25,058 +41,934 +7,853 +25,496

 Total On-Budget and Off-Budget Financing 88,426 432,853 602,515 405,413 440,158

Means of Financing:

 Borrowing from the Public 5,134 120,066 656,090 764,724 529,231

 Reduction of Operating Cash, Increase (-) 82,754 163,481 3,312 -99,700 ......

 By Other Means 538 149,307 -56,887 -259,610 -89,073

1 These estimates are based on the FY 2018 Budget, released by the Office of Note: Details may not add to totals due to rounding.

Management and Budget on May 23, 2017. ... No Transactions

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

Figure 4. Monthly Outlays of the U.S. Government, by Function, Fiscal Years 2016 and 2017

[$ billions]

Oct

FY 2016

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

FY 2017

Nov Dec Jan Feb Mar Apr May

-50

0

50

100

150

200

250

300

350

400

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

Figure 3. Monthly Receipts of the U.S. Government, by Source, Fiscal Years 2016 and 2017

[$ billions]

Oct

FY 2016

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

FY 2017

Nov Dec Jan Feb Mar Apr May

0

50

100

150

200

250

300

350

400

450

500

4
Classification This

Month

Current

Fiscal Year

to Date

Comparable

Prior Period

Year to Date

Budget

Estimates

Full Fiscal

Year 1

Table 3. Summary of Receipts and Outlays of the U.S. Government, May 2017 and Other Periods

[$ millions]

Budget Receipts

 Individual Income Taxes 103,981 1,048,691 1,037,796 1,659,940

 Corporation Income Taxes 5,935 165,890 162,116 323,614

 Social Insurance and Retirement Receipts:

 Employment and General Retirement (Off-Budget) 69,005 562,569 531,047 857,413

 Employment and General Retirement (On-Budget) 19,664 174,627 166,023 263,740

 Unemployment Insurance 17,431 36,948 39,491 49,341

 Other Retirement 325 2,729 2,547 4,186

 Excise Taxes 8,123 49,968 52,044 86,981

 Estate and Gift Taxes 2,015 16,504 14,864 23,139

 Customs Duties 2,421 22,367 22,899 33,943

 Miscellaneous Receipts 11,516 88,867 110,426 157,411

 Total Receipts 240,418 2,169,160 2,139,254 3,459,708

 (On-Budget) 171,413 1,606,591 1,608,207 2,602,295

 (Off-Budget) 69,005 562,569 531,047 857,413

Budget Outlays

 Legislative Branch 348 2,997 2,870 5,153

 Judicial Branch 579 4,905 4,877 8,099

 Department of Agriculture 9,920 99,797 100,212 132,967

 Department of Commerce 739 7,077 5,992 10,742

 Department of Defense--Military Programs 46,434 369,865 370,998 573,009

 Department of Education 4,873 44,515 47,361 111,781

 Department of Energy 1,687 16,522 16,878 26,986

 Department of Health and Human Services 93,501 709,989 705,462 1,130,733

 Department of Homeland Security 3,060 31,368 28,381 51,394

 Department of Housing and Urban Development 3,058 25,055 16,875 56,816

 Department of the Interior 954 6,782 7,546 13,471

 Department of Justice 3,912 20,468 18,729 38,244

 Department of Labor 3,982 28,613 27,840 45,084

 Department of State 2,094 17,436 16,160 30,101

 Department of Transportation 6,225 47,059 45,939 79,397

 Department of the Treasury ...... ...... ......

 Interest on Treasury Debt Securities (Gross) 27,813 285,202 250,119 474,506

 Other 8,078 109,075 115,422 92,509

 Department of Veterans Affairs 14,798 107,809 110,326 174,354

 Corps of Engineers 486 4,483 4,003 6,921

 Other Defense Civil Programs 5,189 33,934 41,100 58,011

 Environmental Protection Agency 569 5,554 5,947 8,597

 Executive Office of the President 33 279 257 427

 General Services Administration 132 -370 -559 -243

 International Assistance Programs 905 14,814 12,627 26,307

 National Aeronautics and Space Administration 1,689 12,406 12,331 19,131

 National Science Foundation 517 4,413 4,192 7,025

 Office of Personnel Management 8,361 64,435 61,016 93,615

 Small Business Administration 77 647 -805 415

 Social Security Administration 83,638 656,462 642,809 1,008,859

 Independent Agencies 3,395 10,896 11,084 26,183

 Surface Transportation Board 2 18 18

 Allowances ...... ...... ...... -3,557

 Undistributed Offsetting Receipts:

 Interest -1,989 -78,052 -71,948 -149,941

 Other -6,217 -62,440 -69,391 -93,395

 Total Outlays 328,844 2,602,013 2,544,667 4,062,223

 (On-Budget) 253,114 2,064,502 2,021,473 3,246,744

 (Off-Budget) 75,730 537,511 523,195 815,479

 Surplus (+) or Deficit (-) -88,426 -432,853 -405,413 -602,515

 (On-Budget) -81,701 -457,911 -413,266 -644,449

 (Off-Budget) -6,725 +25,058 +7,853 +41,934

1 These estimates are based on the FY 2018 Budget, released by the Office of Note: Details may not add to totals due to rounding.

Management and Budget on May 23, 2017. ... No Transactions

5
This Month

Receipts Gross

Receipts

Refunds

(Deduct) Receipts

Current Fiscal Year to Date Prior Fiscal Year to Date

Classification Gross

Receipts

Refunds

(Deduct) Receipts GrossReceipts

Refunds

(Deduct)

Table 4. Receipts of the U.S. Government, May 2017 and Other Periods

[$ millions]

Individual Income Taxes

 Withheld 108,470 905,998 870,957

 Presidential Election Campaign Fund 2 24 26

 Other 14,930 384,218 397,943

 Total -- Individual Income Taxes 123,403 19,422 103,981 1,290,241 241,550 1,048,691 1,268,926 231,130 1,037,796

Corporation Income Taxes 11,920 5,984 5,935 196,863 30,973 165,890 198,282 36,166 162,116

Social Insurance and Retirement Receipts:

 Employment and General Retirement:

 Federal Old-Age and Survivors Insurance Trust Fund:

 Federal Insurance Contributions Act Taxes 55,060 ...... 55,060 430,164 ...... 430,164 415,625 ...... 415,625

 Self-Employment Contributions Act Taxes 756 ...... 756 24,977 ...... 24,977 24,678 ...... 24,678

 Adjustments Attributable to Prior Years-FICA ...... ...... ...... 1,981 ...... 1,981 461 ...... 461

 Adjustments Attrbutable to Prior Years-SECA ...... ...... ...... -2,084 ...... -2,084 -1,269 ...... -1,269

 Total -- Federal Old-Age and Survivors Insurance Trust Fund 55,816 ...... 55,816 455,039 ...... 455,039 439,495 ...... 439,495

 Federal Disability Insurance Trust Fund:

 Federal Insurance Contributions Act Taxes 13,010 ...... 13,010 101,644 ...... 101,644 87,236 ...... 87,236

 Self-Employment Contributions Act Taxes 179 ...... 179 5,903 ...... 5,903 4,455 ...... 4,455

 Adjustments Attributable to Prior Years-FICA ...... ...... ...... 337 ...... 337 78 ...... 78

 Adjustments Attributable to Prior Years-SECA ...... ...... ...... -354 ...... -354 -217 ...... -217

 Total -- Federal Disability Insurance Trust Fund 13,189 ...... 13,189 107,530 ...... 107,530 91,552 ...... 91,552

 Federal Hospital Insurance Trust Fund:

 Federal Insurance Contributions Act Taxes 18,774 ...... 18,774 159,448 ...... 159,448 151,420 ...... 151,420

 Self-Employment Contributions Act Taxes 354 ...... 354 11,980 ...... 11,980 11,111 ...... 11,111

 Adjustments Attributable to Prior Years-FICA ...... ...... ...... 221 ...... 221 504 ...... 504

 Adjustments Attributable to Prior Years-SECA ...... ...... ...... -1,040 ...... -1,040 -1,023 ...... -1,023

 Total -- Federal Hospital Insurance Trust Fund 19,128 ...... 19,128 170,610 ...... 170,610 162,012 ...... 162,012

 Railroad Retirement:

 Rail Pension and Supplemental Annuity 294 1 294 2,086 1 2,085 2,066 2 2,064

 Social Security Equivalent Account 243 (**) 243 1,933 1 1,932 1,949 2 1,947

 Total -- Employment and General Retirement 88,670 1 88,669 737,197 2 737,196 697,075 4 697,071

 Unemployment Insurance:

 Deposits by States 14,892 ...... 14,892 29,654 ...... 29,654 32,018 ...... 32,018

 Federal Unemployment Taxes 2,545 11 2,534 7,297 97 7,200 7,451 65 7,386

 Railroad Unemployment Taxes 6 ...... 6 93 ...... 93 87 ...... 87

 Total -- Unemployment Insurance 17,443 11 17,431 37,045 97 36,948 39,556 65 39,491

 Other Retirement:

 Federal Employees' Retirement--Employee Share 322 ...... 322 2,706 ...... 2,706 2,531 ...... 2,531

 Non-Federal Employees Retirement 3 ...... 3 23 ...... 23 16 ...... 16

 Total -- Other Retirement 325 ...... 325 2,729 ...... 2,729 2,547 ...... 2,547

 Total -- Social Insurance and Retirement Receipts 106,439 12 106,426 776,971 99 776,872 739,178 69 739,109

Excise Taxes:

 Miscellaneous Excise Taxes 3,129 -1,133 4,262 20,305 3,997 16,308 20,977 3,046 17,932

 Airport and Airway Trust Fund 1,175 3 1,171 8,776 10 8,766 8,776 10 8,766

 Highway Trust Fund 2,714 43 2,671 24,867 242 24,625 25,040 ...... 25,040

 Black Lung Disability Trust Fund 19 ...... 19 269 ...... 269 307 ...... 307

 Total -- Excise Taxes 7,037 -1,087 8,123 54,218 4,249 49,968 55,100 3,055 52,044

Estate and Gift Taxes 2,082 68 2,015 17,098 594 16,504 15,484 619 14,864

Customs Duties 2,616 195 2,421 23,501 1,134 22,367 24,102 1,203 22,899

Miscellaneous Receipts:

 Deposit of Earnings, Federal Reserve System 8,350 ...... 8,350 56,504 ...... 56,504 82,853 ...... 82,853

 Universal Service Fund 724 ...... 724 6,175 ...... 6,175 6,579 ...... 6,579

 All Other 2,444 2 2,442 26,219 31 26,188 21,034 41 20,994

 Total -- Miscellaneous Receipts 11,518 2 11,516 88,898 31 88,867 110,467 41 110,426

Total -- Receipts 265,014 24,596 240,418 2,447,789 278,629 2,169,160 2,411,537 272,283 2,139,254

 Total -- On-Budget 196,009 24,596 171,413 1,885,220 278,629 1,606,591 1,880,490 272,283 1,608,207

 Total -- Off-Budget 69,005 ...... 69,005 562,569 ...... 562,569 531,047 ...... 531,047

Note: Details may not add to totals due to rounding. (**) Less than absolute value of $500,000

... No Transactions

6
This Month

Outlays Gross

Outlays

Applicable

Receipts Outlays

Current Fiscal Year to Date Prior Fiscal Year to Date

Classification Gross

Outlays

Applicable

Receipts Outlays GrossOutlays

Applicable

Receipts

Table 5. Outlays of the U.S. Government, May 2017 and Other Periods

[$ millions]

Legislative Branch:

 Senate 74 (**) 73 581 2 580 582 2 580

 House of Representatives 102 (**) 102 846 1 845 860 1 859

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

 Capitol Police 29 ...... 29 246 ...... 246 229 ...... 229

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

 Architect of the Capitol 55 1 55 392 4 388 353 3 350

 Library of Congress 55 1 54 433 6 427 384 7 378

 Government Printing Office -21 ...... -21 83 ...... 83 37 ...... 37

 Government Accountability Office 43 ...... 43 350 ...... 350 345 ...... 345

 United States Tax Court 4 ...... 4 33 ...... 33 33 ...... 33

 Other Legislative Branch Agencies 7 ...... 7 46 ...... 46 35 ...... 35

 Proprietary Receipts from the Public ...... 1 -1 ...... 38 -38 ...... 11 -11

 Intrabudgetary Transactions -2 ...... -2 -6 ...... -6 -7 ...... -7

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

 Total--Legislative Branch 351 3 348 3,048 51 2,997 2,894 24 2,870

Judicial Branch:

 Supreme Court of the United States 7 ...... 7 55 ...... 55 57 ...... 57

 Courts of Appeals, District Courts, and Other Judicial

 Services 962 ...... 962 5,155 ...... 5,155 5,118 ...... 5,118

 Other 98 ...... 98 373 ...... 373 364 ...... 364

 Proprietary Receipts from the Public ...... 28 -28 ...... 109 -109 ...... 108 -108

 Intrabudgetary Transactions -459 ...... -459 -570 ...... -570 -553 ...... -553

 Total--Judicial Branch 608 28 579 5,014 109 4,905 4,985 108 4,877

Department of Agriculture:

 Agricultural Research Service 83 ...... 83 757 ...... 757 750 ...... 750

 National Institute of Food and Agriculture:

 Research and Education Activities 53 ...... 53 429 ...... 429 446 ...... 446

 Extension Activities 23 ...... 23 260 ...... 260 267 ...... 267

 Other 12 ...... 12 67 ...... 67 67 ...... 67

 Animal and Plant Health Inspection Service 100 ...... 100 814 ...... 814 1,021 ...... 1,021

 Food Safety and Inspection Service 69 ...... 69 657 ...... 657 684 ...... 684

 Agricultural Marketing Service 88 ...... 88 843 ...... 843 917 ...... 917

 Risk Management Agency:

 Administrative and Operating Expenses 6 ...... 6 57 ...... 57 55 ...... 55

 Federal Crop Insurance Corporation Fund 128 7 122 6,129 196 5,933 6,882 423 6,460

 Farm Service Agency:

 Salaries and Expenses 106 ...... 106 803 ...... 803 967 ...... 967

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

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

 Commodity Credit Corporation 114 694 -579 17,439 4,744 12,695 14,079 3,596 10,482

 Tobacco Trust Fund ...... ...... ...... ...... ...... ...... 7 ...... 7

 Agricultural Credit Insurance Fund 9 6 3 229 49 179 122 59 62

 Other 6 ...... 6 78 ...... 78 98 ...... 98

 Total--Farm Service Agency 235 699 -464 18,550 4,793 13,757 15,272 3,656 11,616

 Natural Resources Conservation Service:

 Conservation Operations 53 ...... 53 474 ...... 474 491 ...... 491

 Farm Security and Rural Investment Programs 159 ...... 159 2,166 ...... 2,166 2,103 ...... 2,103

 Other 10 ...... 10 94 ...... 94 99 (**) 98

 Rural Development 7 ...... 7 129 ...... 129 -5 ...... -5

 Rural Housing Service:

 Rural Housing Insurance Fund 41 47 -7 344 324 20 490 369 121

 Rental Assistance Program 98 ...... 98 780 ...... 780 808 ...... 808

 Other 12 ...... 12 99 ...... 99 83 ...... 83

 Rural Utilities Service:

 Rural Electrification and Telecommunications Fund 3 126 -123 132 621 -489 121 865 -744

 Other 51 7 44 407 68 340 374 95 280

 Foreign Agricultural Service 98 ...... 98 1,158 ...... 1,158 1,136 ...... 1,136

 Food and Nutrition Service:

 Supplemental Nutrition Assistance Program 6,031 ...... 6,031 47,086 ...... 47,086 49,174 ...... 49,174

 Child Nutrition Programs 2,350 ...... 2,350 17,167 ...... 17,167 16,747 ...... 16,747

 Special Supplemental Nutrition Program for Women,

 Infants, and Children (WIC) 472 ...... 472 3,827 ...... 3,827 3,942 ...... 3,942

 Other 40 ...... 40 285 ...... 285 294 ...... 294

 Total--Food and Nutrition Service 8,893 ...... 8,893 68,366 ...... 68,366 70,158 ...... 70,158

7
This Month

Outlays Gross

Outlays

Applicable

Receipts Outlays

Current Fiscal Year to Date Prior Fiscal Year to Date

Classification Gross

Outlays

Applicable

Receipts Outlays GrossOutlays

Applicable

Receipts

Table 5. Outlays of the U.S. Government, May 2017 and Other Periods - Continued

[$ millions]

Department of Agriculture: - Continued

 Forest Service:

 National Forest System -627 ...... -627 249 ...... 249 1,007 ...... 1,007

 Capital Improvement and Maintenance 20 ...... 20 196 ...... 196 210 ...... 210

 Wildland Fire Management 187 ...... 187 1,535 ...... 1,535 1,738 ...... 1,738

 Forest Service Permanent Appropriations 14 ...... 14 182 ...... 182 365 ...... 365

 Other 818 ...... 818 1,207 ...... 1,207 440 ...... 440

 Total--Forest Service 413 ...... 413 3,368 ...... 3,368 3,759 ...... 3,759

 Other 110 5 104 533 42 491 594 40 554

 Proprietary Receipts from the Public ...... 47 -47 ...... 791 -791 ...... 900 -900

 Intrabudgetary Transactions 114 ...... 114 19 ...... 19 -15 ...... -15

 Total--Department of Agriculture 10,858 938 9,920 106,633 6,836 99,797 106,558 6,347 100,212

Department of Commerce:

 Economic Development Administration 28 ...... 28 190 (**) 190 192 (**) 192

 Bureau of the Census 96 ...... 96 977 ...... 977 805 ...... 805

 International Trade Administration 32 ...... 32 287 ...... 287 319 ...... 319

 National Oceanic and Atmospheric Administration 443 ...... 443 3,574 14 3,560 3,755 38 3,716

 National Institute of Standards and Technology 75 ...... 75 650 ...... 650 626 ...... 626

 National Telecommunications and Information Administration 13 2 12 1,108 3 1,105 66 (**) 66

 Other 58 10 49 421 121 300 434 125 309

 Proprietary Receipts from the Public ...... -2 2 ...... -23 23 ...... 31 -31

 Intrabudgetary Transactions 3 ...... 3 -14 ...... -14 -9 ...... -9

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

 Total--Department of Commerce 748 10 739 7,194 117 7,077 6,188 197 5,992

Department of Defense--Military Programs:

 Military Personnel:

 Department of the Army 3,654 ...... 3,654 34,723 ...... 34,723 38,009 ...... 38,009

 Department of the Navy 3,615 ...... 3,615 29,583 ...... 29,583 30,785 ...... 30,785

 Department of the Air Force 2,738 ...... 2,738 22,282 ...... 22,282 22,833 ...... 22,833

 Defense Agencies ...... ...... ...... 6,769 ...... 6,769 6,870 ...... 6,870

 Total--Military Personnel 10,007 ...... 10,007 93,357 ...... 93,357 98,497 ...... 98,497

 Operation and Maintenance:

 Department of the Army 6,287 ...... 6,287 42,337 ...... 42,337 41,128 ...... 41,128

 Department of the Navy 4,701 ...... 4,701 35,148 ...... 35,148 35,769 ...... 35,769

 Department of the Air Force 4,527 ...... 4,527 35,622 ...... 35,622 34,614 ...... 34,614

 Defense Agencies 5,796 ...... 5,796 45,930 ...... 45,930 45,674 ...... 45,674

 Total--Operation and Maintenance 21,312 ...... 21,312 159,037 ...... 159,037 157,185 ...... 157,185

 International Reconstruction and Other Assistance:

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

 Procurement:

 Department of the Army 1,013 ...... 1,013 10,838 ...... 10,838 10,550 ...... 10,550

 Department of the Navy 4,154 ...... 4,154 26,772 ...... 26,772 27,341 ...... 27,341

 Department of the Air Force 2,617 ...... 2,617 27,398 ...... 27,398 25,792 ...... 25,792

 Defense Agencies 433 ...... 433 3,895 ...... 3,895 4,009 ...... 4,009

 Total--Procurement 8,217 ...... 8,217 68,903 ...... 68,903 67,691 ...... 67,691

 Research, Development, Test, and Evaluation:

 Department of the Army 809 ...... 809 5,056 ...... 5,056 5,105 ...... 5,105

 Department of the Navy 1,444 ...... 1,444 10,929 ...... 10,929 10,605 ...... 10,605

 Department of the Air Force 3,064 ...... 3,064 16,049 ...... 16,049 14,579 ...... 14,579

 Defense Agencies 1,476 ...... 1,476 11,460 ...... 11,460 11,598 ...... 11,598

 Total--Research, Development, Test, and Evaluation 6,793 ...... 6,793 43,495 ...... 43,495 41,888 ...... 41,888

 Military Construction:

 Department of the Army 378 ...... 378 1,444 ...... 1,444 1,393 ...... 1,393

 Department of the Navy 99 ...... 99 880 ...... 880 971 ...... 971

 Department of the Air Force 74 ...... 74 538 ...... 538 664 ...... 664

 Defense Agencies 245 ...... 245 1,689 ...... 1,689 1,737 ...... 1,737

 Total--Military Construction 797 ...... 797 4,550 ...... 4,550 4,765 ...... 4,765

 Family Housing:

 Department of the Army 24 ...... 24 269 ...... 269 245 ...... 245

 Department of the Navy 25 ...... 25 232 ...... 232 232 ...... 232

 Department of the Air Force 28 ...... 28 175 ...... 175 178 ...... 178

 Defense Agencies 4 (**) 3 49 2 46 205 2 202

 Revolving and Management Funds:

8
This Month

Outlays Gross

Outlays

Applicable

Receipts Outlays

Current Fiscal Year to Date Prior Fiscal Year to Date

Classification Gross

Outlays

Applicable

Receipts Outlays GrossOutlays

Applicable

Receipts

Table 5. Outlays of the U.S. Government, May 2017 and Other Periods - Continued

[$ millions]

Department of Defense--Military Programs: - Continued

 Department of the Navy 44 ...... 44 385 ...... 385 459 ...... 459

 Defense Agencies:

 Working Capital Fund -265 ...... -265 549 ...... 549 -1,671 ...... -1,671

 Other 11 ...... 11 -150 ...... -150 153 ...... 153

 Allowances -5 ...... -5 -190 ...... -190 -52 ...... -52

 Trust Funds:

 Department of the Army (**) ...... (**) 8 ...... 8 9 ...... 9

 Department of the Navy 11 ...... 11 27 ...... 27 15 ...... 15

 Department of the Air Force (**) ...... (**) 4 ...... 4 12 ...... 12

 Defense Agencies 9 ...... 9 215 ...... 215 303 ...... 303

 Proprietary Receipts from the Public:

 Department of the Army ...... 497 -497 ...... 53 -53 ...... -485 485

 Department of the Navy ...... -25 25 ...... 131 -131 ...... 20 -20

 Department of the Air Force ...... 11 -11 ...... 18 -18 ...... 63 -63

 Defense Agencies ...... 47 -47 ...... 783 -783 ...... 576 -576

 Intrabudgetary Transactions:

 Department of the Army 16 ...... 16 -39 ...... -39 745 ...... 745

 Department of the Navy -8 ...... -8 -5 ...... -5 -32 ...... -32

 Department of the Air Force -23 ...... -23 -33 ...... -33 154 ...... 154

 Defense Agencies -30 ...... -30 15 ...... 15 191 ...... 191

 Offsetting Governmental Receipts:

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

 Total--Department of Defense--Military Programs 46,964 530 46,434 370,852 987 369,865 371,174 177 370,998

Department of Education:

 Office of Elementary and Secondary Education:

 Accelerating Achievement and Ensuring Equity 1,301 ...... 1,301 10,855 ...... 10,855 10,680 ...... 10,680

 Impact Aid 22 ...... 22 1,155 ...... 1,155 1,181 ...... 1,181

 Education Improvement Programs 376 ...... 376 2,961 ...... 2,961 2,845 ...... 2,845

 Other 25 ...... 25 215 ...... 215 238 ...... 238

 Total--Office of Elementary and Secondary Education 1,724 ...... 1,724 15,186 ...... 15,186 14,945 ...... 14,945

 Office of Innovation and Improvement 94 ...... 94 884 ...... 884 971 ...... 971

 Office of English Language Acquisition 50 ...... 50 468 ...... 468 487 ...... 487

 Office of Special Education and Rehabilitative Services:

 Special Education 1,418 ...... 1,418 8,442 ...... 8,442 8,433 ...... 8,433

 Rehabilitation Services and Disability Research 275 ...... 275 2,247 ...... 2,247 2,073 ...... 2,073

 Special Institutions for Persons with Disabilities 3 ...... 3 126 ...... 126 168 ...... 168

 Office of Vocational and Adult Education 156 ...... 156 1,137 ...... 1,137 1,107 ...... 1,107

 Office of Postsecondary Education:

 Higher Education 178 ...... 178 1,366 ...... 1,366 1,368 ...... 1,368

 Other (**) 1 -1 126 6 120 163 7 156

 Total--Office of Postsecondary Education 178 1 177 1,492 6 1,486 1,530 7 1,524

 Office of Federal Student Aid:

 Student Financial Assistance 895 ...... 895 18,179 ...... 18,179 19,370 ...... 19,370

 Student Aid Administration 144 ...... 144 1,088 ...... 1,088 982 ...... 982

 Federal Student Loan Reserve Fund ...... ...... ...... -231 ...... -231 -276 ...... -276

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

 Federal Family Education Loans -24 ...... -24 -192 ...... -192 -345 ...... -345

 Other (**) 1 -1 8 5 3 8 5 3

 Total--Office of Federal Student Aid 1,015 1 1,014 18,852 5 18,847 19,740 5 19,735

 Institute of Education Sciences 49 ...... 49 439 ...... 439 365 ...... 365

 Departmental Management 42 ...... 42 379 ...... 379 369 ...... 369

 Proprietary Receipts from the Public ...... 131 -131 ...... 5,139 -5,139 ...... 2,860 -2,860

 Intrabudgetary Transactions 2 ...... 2 13 ...... 13 45 ...... 45

 Total--Department of Education 5,006 133 4,873 49,665 5,150 44,515 50,233 2,872 47,361

Department of Energy:

 National Nuclear Security Administration:

 Naval Reactors 99 ...... 99 810 ...... 810 856 ...... 856

 Weapons Activities 618 ...... 618 5,629 ...... 5,629 5,421 ...... 5,421

 Defense Nuclear Nonproliferation 170 ...... 170 1,208 ...... 1,208 1,318 ...... 1,318

 Other 27 ...... 27 240 ...... 240 247 ...... 247

 Environmental and Other Defense Activities:

 Defense Environmental Cleanup 488 ...... 488 3,572 ...... 3,572 3,464 ...... 3,464

9
This Month

Outlays Gross

Outlays

Applicable

Receipts Outlays

Current Fiscal Year to Date Prior Fiscal Year to Date

Classification Gross

Outlays

Applicable

Receipts Outlays GrossOutlays

Applicable

Receipts

Table 5. Outlays of the U.S. Government, May 2017 and Other Periods - Continued

[$ millions]

Department of Energy: - Continued

 Other Defense Activities 50 ...... 50 475 ...... 475 552 ...... 552

 Defense Nuclear Waste Disposal (**) ...... (**) 1 ...... 1 2 ...... 2

 Energy Programs:

 Science 354 ...... 354 3,325 ...... 3,325 3,389 ...... 3,389

 Energy Supply 106 ...... 106 896 ...... 896 865 ...... 865

 Energy Efficiency and Renewable Energy 150 ...... 150 1,165 ...... 1,165 1,117 ...... 1,117

 Fossil Energy Research and Development 53 ...... 53 381 ...... 381 496 ...... 496

 Uranium Enrichment Decontamination and Decommissioning

 Fund 86 ...... 86 457 ...... 457 495 ...... 495

 Advanced Technology Vehicles Manufacturing Loan Program (**) ...... (**) 2 ...... 2 3 ...... 3

 Title 17 Innovative Technology Loan Guarantee Program 2 ...... 2 16 ...... 16 59 ...... 59

 Other 80 8 72 698 50 648 680 48 631

 Total--Energy Programs 831 8 823 6,940 50 6,890 7,104 48 7,055

 Power Marketing Administration 225 323 -98 2,299 2,535 -236 2,337 2,480 -143

 Departmental Administration 34 ...... 34 220 ...... 220 160 ...... 160

 Proprietary Receipts from the Public ...... 294 -294 ...... 1,184 -1,184 ...... 1,062 -1,062

 Intrabudgetary Transactions -228 ...... -228 -1,103 ...... -1,103 -992 ...... -992

 Offsetting Governmental Receipts ...... ...... ...... ...... ...... ...... ...... 1 -1

 Total--Department of Energy 2,312 625 1,687 20,290 3,769 16,522 20,469 3,590 16,878

Department of Health and Human Services:

 Food and Drug Administration 416 1 415 2,194 6 2,188 1,885 6 1,879

 Health Resources and Services Administration 869 ...... 869 7,194 ...... 7,194 6,609 ...... 6,609

 Indian Health Service 391 ...... 391 2,913 ...... 2,913 3,767 ...... 3,767

 Centers for Disease Control and Prevention 624 ...... 624 5,278 ...... 5,278 4,780 ...... 4,780

 National Institutes of Health 2,556 ...... 2,556 20,592 ...... 20,592 19,062 ...... 19,062

 Substance Abuse and Mental Health Services Administration 292 ...... 292 2,117 ...... 2,117 2,193 ...... 2,193

 Agency for Healthcare Research and Quality 26 ...... 26 209 ...... 209 165 ...... 165

 Centers for Medicare and Medicaid Services:

 Grants to States for Medicaid 29,756 ...... 29,756 249,459 ...... 249,459 242,219 ...... 242,219

 Payments to Health Care Trust Funds 24,125 ...... 24,125 227,464 ...... 227,464 222,247 ...... 222,247

 Children's Health Insurance Fund 1,743 ...... 1,743 10,513 ...... 10,513 9,156 ...... 9,156

 State Grants and Demonstrations 42 ...... 42 310 ...... 310 375 ...... 375

 Federal Hospital Insurance Trust Fund:

 Benefit Payments 25,071 ...... 25,071 184,342 ...... 184,342 184,100 ...... 184,100

 Administrative Expenses 263 ...... 263 2,106 ...... 2,106 4,360 ...... 4,360

 Total--Federal Hospital Insurance Trust Fund 25,334 ...... 25,334 186,448 ...... 186,448 188,460 ...... 188,460

 Health Care Fraud and Abuse Control 137 ...... 137 900 ...... 900 1,060 ...... 1,060

 Federal Supplementary Medical Insurance Trust Fund:

 Benefit Payments 26,304 ...... 26,304 189,049 ...... 189,049 186,222 ...... 186,222

 Administrative Expenses 306 ...... 306 2,228 ...... 2,228 3,726 ...... 3,726

 Medicare Prescription Drugs:

 Benefit Payments 7,834 ...... 7,834 58,728 ...... 58,728 61,071 ...... 61,071

 Administrative Expenses 23 ...... 23 207 ...... 207 200 ...... 200

 Total--Federal Supplementary Medical Insurance Trust

 Fund 34,467 ...... 34,467 250,212 ...... 250,212 251,219 ...... 251,219

 Other 630 ...... 630 4,353 ...... 4,353 4,270 ...... 4,270

 Total--Centers for Medicare and Medicaid Services 116,235 ...... 116,235 929,659 ...... 929,659 919,006 ...... 919,006

 Administration for Children and Families:

 Temporary Assistance for Needy Families 1,268 ...... 1,268 10,408 ...... 10,408 9,993 ...... 9,993

 Contingency Fund 105 ...... 105 460 ...... 460 432 ...... 432

 Payments to States for Child Support Enforcement and

 Family Support Programs 313 ...... 313 2,313 ...... 2,313 2,260 ...... 2,260

 Low Income Home Energy Assistance 206 ...... 206 2,538 ...... 2,538 2,534 ...... 2,534

 Refugee and Entrant Assistance 138 ...... 138 1,525 ...... 1,525 1,009 ...... 1,009

 Child Care Entitlement to States 206 ...... 206 1,778 ...... 1,778 1,649 ...... 1,649

 Payments to States for the Child Care and Development

 Block Grant 219 ...... 219 1,690 ...... 1,690 1,560 ...... 1,560

 Social Services Block Grant 50 ...... 50 1,005 ...... 1,005 1,179 ...... 1,179

 Children and Families Services Programs 924 ...... 924 7,223 ...... 7,223 6,971 ...... 6,971

 Payments to States for Foster Care and Adoption

 Assistance 861 ...... 861 5,168 ...... 5,168 5,181 ...... 5,181

 Other 42 ...... 42 334 ...... 334 323 ...... 323

 Total--Administration for Children and Families 4,333 ...... 4,333 34,445 ...... 34,445 33,091 ...... 33,091

10
This Month

Outlays Gross

Outlays

Applicable

Receipts Outlays

Current Fiscal Year to Date Prior Fiscal Year to Date

Classification Gross

Outlays

Applicable

Receipts Outlays GrossOutlays

Applicable

Receipts

Table 5. Outlays of the U.S. Government, May 2017 and Other Periods - Continued

[$ millions]

Department of Health and Human Services: - Continued

 Administration for Community Living 154 ...... 154 1,237 ...... 1,237 1,344 ...... 1,344

 Departmental Management 264 ...... 264 2,526 ...... 2,526 1,604 ...... 1,604

 Other 77 ...... 77 480 ...... 480 441 ...... 441

 Proprietary Receipts from the Public ...... 8,581 -8,581 ...... 70,506 -70,506 ...... 66,292 -66,292

 Intrabudgetary Transactions:

 Payments for Health Insurance for the Aged:

 Federal Supplementary Medical Insurance Trust Fund -24,124 ...... -24,124 -210,683 ...... -210,683 -206,678 ...... -206,678

 Payments for Tax and Other Credits:

 Federal Hospital Insurance Trust Fund -3 ...... -3 -16,804 ...... -16,804 -15,585 ...... -15,585

 Other -26 ...... -26 -857 ...... -857 75 ...... 75

 Total--Department of Health and Human Services 102,083 8,582 93,501 780,501 70,512 709,989 771,760 66,298 705,462

Department of Homeland Security:

 Departmental Management and Operations 95 ...... 95 824 ...... 824 724 ...... 724

 Citizenship and Immigration Services 322 ...... 322 2,420 ...... 2,420 2,199 ...... 2,199

 United States Secret Service 152 ...... 152 1,419 ...... 1,419 1,327 ...... 1,327

 Transportation Security Administration 307 ...... 307 3,831 ...... 3,831 3,928 ...... 3,928

 Immigration and Customs Enforcement 540 ...... 540 4,429 ...... 4,429 4,186 ...... 4,186

 U.S. Customs and Border Protection 1,033 1 1,032 8,554 9 8,546 8,420 6 8,414

 United States Coast Guard 895 ...... 895 6,703 ...... 6,703 6,783 ...... 6,783

 National Protection and Programs Directorate 162 ...... 162 1,242 ...... 1,242 999 ...... 999

 Federal Emergency Management Agency:

 State and Local Programs 124 ...... 124 1,067 ...... 1,067 1,428 ...... 1,428

 Firefighter Assistance Grants 57 ...... 57 391 ...... 391 361 ...... 361

 Disaster Relief 373 ...... 373 4,469 ...... 4,469 3,892 ...... 3,892

 National Flood Insurance Fund 137 210 -73 3,206 877 2,329 930 904 26

 Other 127 ...... 127 938 ...... 938 791 ...... 791

 Total--Federal Emergency Management Agency 818 210 608 10,071 877 9,194 7,402 904 6,498

 Science and Technology 72 ...... 72 577 ...... 577 559 ...... 559

 Domestic Nuclear Detection Office 35 ...... 35 240 ...... 240 128 ...... 128

 Other 10 ...... 10 287 ...... 287 266 ...... 266

 Proprietary Receipts from the Public ...... 92 -92 ...... 656 -656 ...... 653 -653

 Intrabudgetary Transactions 5 ...... 5 -103 ...... -103 -44 ...... -44

 Offsetting Governmental Receipts ...... 1,083 -1,083 ...... 7,586 -7,586 ...... 6,932 -6,932

 Total--Department of Homeland Security 4,447 1,386 3,060 40,496 9,127 31,368 36,877 8,495 28,381

Department of Housing and Urban Development:

 Public and Indian Housing Programs:

 Tenant Based Rental Assistance 1,746 ...... 1,746 13,595 ...... 13,595 12,959 ...... 12,959

 Housing Certificate Fund 10 ...... 10 145 ...... 145 130 ...... 130

 Public Housing Capital Fund 128 ...... 128 1,209 ...... 1,209 1,363 ...... 1,363

 Public Housing Operating Fund 326 ...... 326 2,758 ...... 2,758 2,920 ...... 2,920

 Revitalization of Severely Distressed Public Housing

 (Hope VI) 6 ...... 6 30 ...... 30 44 ...... 44

 Native American Housing Block Grant 40 ...... 40 313 ...... 313 521 ...... 521

 Other 8 ...... 8 86 ...... 86 90 ...... 90

 Total--Public and Indian Housing Programs 2,264 ...... 2,264 18,136 ...... 18,136 18,026 ...... 18,026

 Community Planning and Development:

 Housing Opportunities for Persons with AIDS 20 ...... 20 226 ...... 226 224 ...... 224

 Community Development Fund 416 ...... 416 3,767 ...... 3,767 4,198 ...... 4,198

 Home Investment Partnership Program 95 ...... 95 698 ...... 698 734 ...... 734

 Neighborhood Stabilization Program 3 ...... 3 14 ...... 14 19 ...... 19

 Homeless Assistance Grants 158 ...... 158 1,293 ...... 1,293 1,267 ...... 1,267

 Other 5 ...... 5 33 ...... 33 41 (**) 41

 Total--Community Planning and Development 696 ...... 696 6,032 ...... 6,032 6,484 (**) 6,484

 Housing Programs:

 Credit Accounts:

 FHA-Mutual Mortgage Insurance Fund, Program Account 5 ...... 5 72 ...... 72 3,578 ...... 3,578

 FHA-Mutual Mortgage Insurance Capital Reserve Account -1,012 ...... -1,012 -7,654 ...... -7,654 -21,161 ...... -21,161

 FHA-Mutual Mortgage and Cooperative Housing Insurance

 Fund, Liquidating Account 3 2 1 22 18 4 29 23 6

 FHA-General and Special Risk Fund, Program Account (**) ...... (**) (**) ...... (**) 3,282 ...... 3,282

 FHA-General and Special Risk Fund, Liquidating Account 9 23 -14 136 243 -108 157 297 -139

 Housing for the Elderly or Handicapped Fund,

 Liquidating Account -14 9 -23 -113 94 -207 -110 141 -251

11
This Month

Outlays Gross

Outlays

Applicable

Receipts Outlays

Current Fiscal Year to Date Prior Fiscal Year to Date

Classification Gross

Outlays

Applicable

Receipts Outlays GrossOutlays

Applicable

Receipts

Table 5. Outlays of the U.S. Government, May 2017 and Other Periods - Continued

[$ millions]

Department of Housing and Urban Development: - Continued

 HUD Project-Based Rental Assistance 946 ...... 946 7,394 ...... 7,394 7,057 ...... 7,057

 Housing for the Elderly 46 ...... 46 457 ...... 457 489 ...... 489

 Housing for Persons with Disabilities 15 ...... 15 113 ...... 113 118 ...... 118

 Other Assisted Housing Programs 11 ...... 11 109 ...... 109 143 ...... 143

 Other 4 1 4 35 26 9 36 33 3

 Total--Housing Programs 14 35 -21 571 381 190 -6,382 493 -6,875

 Government National Mortgage Association:

 Guarantees of Mortgage-Backed Securities -7 (**) -7 3 1 2 45 1 44

 Management and Administration 132 ...... 132 1,128 ...... 1,128 1,106 ...... 1,106

 Other 39 ...... 39 155 ...... 155 114 ...... 114

 Proprietary Receipts from the Public:

 FHA-General and Special Risk Fund ...... 38 -38 ...... 345 -345 ...... 1,811 -1,811

 Other ...... 5 -5 ...... 225 -225 ...... 204 -204

 Intrabudgetary Transactions 1 ...... 1 -9 ...... -9 -2 ...... -2

 Offsetting Governmental Receipts ...... 1 -1 ...... 9 -9 ...... 8 -8

 Total--Department of Housing and Urban Development 3,138 80 3,058 26,016 961 25,055 19,391 2,516 16,875

Department of the Interior:

 Land and Minerals Management:

 Bureau of Land Management:

 Management of Lands and Resources 81 ...... 81 679 ...... 679 657 ...... 657

 Other 25 5 20 242 34 208 233 120 114

 Bureau of Ocean Energy Management 9 ...... 9 88 ...... 88 72 ...... 72

 Office of Surface Mining Reclamation and Enforcement 34 ...... 34 525 ...... 525 477 ...... 477

 Total--Land and Minerals Management 150 5 144 1,533 34 1,500 1,440 120 1,320

 Water and Science:

 Bureau of Reclamation:

 Water and Related Resources 56 ...... 56 540 ...... 540 513 ...... 513

 Other 31 23 8 348 231 117 380 232 147

 Central Utah Project (**) ...... (**) 9 ...... 9 11 ...... 11

 United States Geological Survey 84 ...... 84 706 ...... 706 697 ...... 697

 Total--Water and Science 172 23 149 1,602 231 1,371 1,602 232 1,369

 Fish and Wildlife and Parks:

 United States Fish and Wildlife Service 222 ...... 222 1,960 ...... 1,960 1,866 ...... 1,866

 National Park Service 238 ...... 238 2,078 ...... 2,078 1,937 ...... 1,937

 Total--Fish and Wildlife and Parks 461 ...... 461 4,037 ...... 4,037 3,803 ...... 3,803

 Indian Affairs:

 Bureau of Indian Affairs and Bureau of Indian Education 145 (**) 145 1,456 (**) 1,456 1,575 (**) 1,575

 Total--Indian Affairs 145 (**) 145 1,456 (**) 1,456 1,575 (**) 1,575

 Departmental Offices:

 Mineral Leasing and Associated Payments 151 ...... 151 1,033 ...... 1,033 951 ...... 951

 Other 60 ...... 60 553 ...... 553 325 ...... 325

 Insular Affairs 13 ...... 13 249 ...... 249 253 ...... 253

 Office of the Special Trustee for American Indians 11 ...... 11 208 ...... 208 378 ...... 378

 Department-Wide Programs 109 ...... 109 -282 ...... -282 606 ...... 606

 Total--Departmental Offices 344 ...... 344 1,760 ...... 1,760 2,513 ...... 2,513

 Other 27 ...... 27 179 ...... 179 168 ...... 168

 Proprietary Receipts from the Public ...... 464 -464 ...... 3,541 -3,541 ...... 3,102 -3,102

 Intrabudgetary Transactions 148 ...... 148 20 ...... 20 -99 ...... -99

 Total--Department of the Interior 1,446 492 954 10,588 3,806 6,782 11,001 3,455 7,546

Department of Justice:

 General Administration -9 ...... -9 391 ...... 391 401 ...... 401

 Legal Activities and U.S. Marshals:

 General Legal Activities 187 ...... 187 2,289 ...... 2,289 565 ...... 565

 United States Attorneys 222 ...... 222 1,453 ...... 1,453 1,340 ...... 1,340

 United States Marshals Service 94 ...... 94 793 ...... 793 767 ...... 767

 Assets Forfeiture Fund 55 ...... 55 552 ...... 552 736 ...... 736

 Other 153 ...... 153 1,316 ...... 1,316 2,452 ...... 2,452

 Federal Bureau of Investigation 739 ...... 739 5,903 ...... 5,903 5,489 ...... 5,489

 Drug Enforcement Administration 206 ...... 206 1,580 ...... 1,580 1,612 ...... 1,612

 Bureau of Alcohol, Tobacco, Firearms, and Explosives 92 ...... 92 803 ...... 803 814 ...... 814

 Federal Prison System 619 30 588 4,774 236 4,538 4,788 239 4,549

 Office of Justice Programs:

12
This Month

Outlays Gross

Outlays

Applicable

Receipts Outlays

Current Fiscal Year to Date Prior Fiscal Year to Date

Classification Gross

Outlays

Applicable

Receipts Outlays GrossOutlays

Applicable

Receipts

Table 5. Outlays of the U.S. Government, May 2017 and Other Periods - Continued

[$ millions]

Department of Justice: - Continued

 State and Local Law Enforcement Assistance 70 ...... 70 838 ...... 838 730 ...... 730

 Community Oriented Policing Services 18 ...... 18 131 ...... 131 133 ...... 133

 Crime Victims Fund 146 ...... 146 842 ...... 842 563 ...... 563

 Other 111 ...... 111 628 ...... 628 629 ...... 629

 Other 40 ...... 40 426 ...... 426 469 ...... 469

 Proprietary Receipts from the Public ...... 51 -51 ...... 583 -583 ...... 2,679 -2,679

 Intrabudgetary Transactions 1,307 ...... 1,307 -1,068 ...... -1,068 505 ...... 505

 Offsetting Governmental Receipts ...... 56 -56 ...... 363 -363 ...... 345 -345

 Total--Department of Justice 4,049 138 3,912 21,650 1,182 20,468 21,992 3,263 18,729

Department of Labor:

 Employment and Training Administration:

 Training and Employment Services 277 ...... 277 2,086 ...... 2,086 2,042 ...... 2,042

 Office of Job Corps 126 ...... 126 1,057 ...... 1,057 1,074 ...... 1,074

 Community Service Employment for Older Americans 32 ...... 32 275 ...... 275 287 ...... 287

 Federal Unemployment Benefits and Allowances 43 ...... 43 335 ...... 335 271 ...... 271

 Federal Additional Unemployment Compensation

 Program-Recovery Act -2 ...... -2 -5 ...... -5 -5 ...... -5

 State Unemployment Insurance and Employment Service

 Operations -44 ...... -44 -123 ...... -123 -53 ...... -53

 Payments to the Unemployment Trust Fund ...... ...... ...... 7 ...... 7 30 ...... 30

 Program Administration 6 ...... 6 64 ...... 64 72 ...... 72

 Unemployment Trust Fund:

 Federal-State Unemployment Insurance:

 State Unemployment Benefits 2,421 ...... 2,421 21,359 ...... 21,359 22,693 ...... 22,693

 State Administrative Expenses 325 ...... 325 2,524 ...... 2,524 2,488 ...... 2,488

 Federal Administrative Expenses 17 ...... 17 283 ...... 283 350 ...... 350

 Other 40 ...... 40 86 ...... 86 118 ...... 118

 Total--Unemployment Trust Fund 2,803 ...... 2,803 24,252 ...... 24,252 25,649 ...... 25,649

 Other 27 ...... 27 190 ...... 190 284 ...... 284

 Total--Employment and Training Administration 3,268 ...... 3,268 28,139 ...... 28,139 29,651 ...... 29,651

 Pension Benefit Guaranty Corporation 523 331 191 4,192 6,901 -2,709 4,112 7,472 -3,360

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

 Office of Workers' Compensation Programs:

 Special Benefits 238 ...... 238 545 ...... 545 -759 ...... -759

 Energy Employees Occupational Illness Compensation Fund 97 ...... 97 826 ...... 826 692 ...... 692

 Special Benefits for Disabled Coal Miners 7 ...... 7 61 ...... 61 69 ...... 69

 Black Lung Disability Trust Fund 17 ...... 17 146 ...... 146 126 ...... 126

 Other 30 ...... 30 243 ...... 243 246 ...... 246

 Wage and Hour Division 18 ...... 18 178 ...... 178 188 ...... 188

 Occupational Safety and Health Administration 37 ...... 37 351 ...... 351 366 ...... 366

 Mine Safety and Health Administration 24 ...... 24 232 ...... 232 258 ...... 258

 Bureau of Labor Statistics 43 ...... 43 351 ...... 351 349 ...... 349

 Departmental Management 97 ...... 97 418 ...... 418 269 ...... 269

 Other 23 ...... 23 202 ...... 202 210 ...... 210

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

 Intrabudgetary Transactions -108 ...... -108 -366 ...... -366 -462 ...... -462

 Total--Department of Labor 4,314 332 3,982 35,518 6,905 28,613 35,316 7,475 27,840

Department of State:

 Administration of Foreign Affairs:

 Diplomatic and Consular Programs 1,724 ...... 1,724 5,627 ...... 5,627 5,448 ...... 5,448

 Educational and Cultural Exchange Programs 36 ...... 36 400 ...... 400 378 ...... 378

 Embassy Security, Construction, and Maintenance 160 ...... 160 1,486 ...... 1,486 661 ...... 661

 Payment to Foreign Service Retirement and Disability

 Fund ...... ...... ...... 228 ...... 228 159 ...... 159

 Foreign Service Retirement and Disability Fund 78 ...... 78 634 ...... 634 630 ...... 630

 Other -624 ...... -624 174 ...... 174 -173 ...... -173

 Total--Administration of Foreign Affairs 1,374 ...... 1,374 8,549 ...... 8,549 7,103 ...... 7,103

 International Organizations and Conferences 4 ...... 4 1,198 ...... 1,198 1,084 ...... 1,084

 Global Health and Child Survival 588 ...... 588 5,047 ...... 5,047 5,689 ...... 5,689

 Migration and Refugee Assistance 256 ...... 256 1,931 ...... 1,931 1,465 ...... 1,465

 International Narcotics Control and Law Enforcement 79 ...... 79 775 ...... 775 709 ...... 709

 Andean Counterdrug Programs (**) ...... (**) 1 ...... 1 (**) ...... (**)

13
This Month

Outlays Gross

Outlays

Applicable

Receipts Outlays

Current Fiscal Year to Date Prior Fiscal Year to Date

Classification Gross

Outlays

Applicable

Receipts Outlays GrossOutlays

Applicable

Receipts

Table 5. Outlays of the U.S. Government, May 2017 and Other Periods - Continued

[$ millions]

Department of State: - Continued

 Other 33 ...... 33 282 ...... 282 323 ...... 323

 Proprietary Receipts from the Public ...... 238 -238 ...... 55 -55 ...... 35 -35

 Intrabudgetary Transactions -1 ...... -1 -292 ...... -292 -178 ...... -178

 Total--Department of State 2,332 238 2,094 17,491 55 17,436 16,195 35 16,160

Department of Transportation:

 Office of the Secretary 61 ...... 61 467 ...... 467 550 ...... 550

 Federal Aviation Administration:

 Operations -36 ...... -36 1,014 ...... 1,014 996 ...... 996

 Airport and Airway Trust Fund:

 Grants-In-Aid for Airports 270 ...... 270 2,070 ...... 2,070 2,009 ...... 2,009

 Facilities and Equipment 199 ...... 199 1,595 ...... 1,595 1,653 ...... 1,653

 Research, Engineering, and Development 15 ...... 15 105 ...... 105 93 ...... 93

 Trust Fund Share of FAA Operations 800 ...... 800 5,345 ...... 5,345 5,400 ...... 5,400

 Total--Airport and Airway Trust Fund 1,284 ...... 1,284 9,115 ...... 9,115 9,155 ...... 9,155

 Other 25 5 20 42 44 -2 -90 24 -114

 Total--Federal Aviation Administration 1,273 5 1,267 10,172 44 10,127 10,061 24 10,037

 Federal Highway Administration:

 Highway Trust Fund:

 Federal-Aid Highways 3,221 ...... 3,221 24,790 ...... 24,790 24,329 ...... 24,329

 Other 2 ...... 2 10 ...... 10 3 ...... 3

 Other Programs 103 ...... 103 300 ...... 300 70,227 ...... 70,227

 Total--Federal Highway Administration 3,326 ...... 3,326 25,099 ...... 25,099 94,559 ...... 94,559

 Federal Motor Carrier Safety Administration 52 ...... 52 359 ...... 359 359 ...... 359

 National Highway Traffic Safety Administration 73 ...... 73 589 ...... 589 628 ...... 628

 Federal Railroad Administration:

 Operating Subsidy Grants to the National Railroad

 Passenger Corporation ...... ...... ...... ...... ...... ...... 216 ...... 216

 Capital and Debt Service Grants to the National Railroad

 Passenger Corporation 35 ...... 35 205 ...... 205 735 ...... 735

 Capital Assistance for High Speed Rail Corridors and

 Intercity Passenger Rail Service 299 ...... 299 1,623 ...... 1,623 1,205 ...... 1,205

 Other 31 ...... 31 1,049 ...... 1,049 316 ...... 316

 Total--Federal Railroad Administration 365 ...... 365 2,878 ...... 2,878 2,473 ...... 2,473

 Federal Transit Administration:

 Formula Grants (**) ...... (**) 16 ...... 16 17 ...... 17

 Capital Investment Grants 74 ...... 74 1,181 ...... 1,181 1,168 ...... 1,168

 Transit Formula Grants 818 ...... 818 5,405 ...... 5,405 5,401 ...... 5,401

 Transit Capital Assistance, Recovery Act ...... ...... ...... (**) ...... (**) (**) ...... (**)

 Other 89 ...... 89 578 ...... 578 594 ...... 594

 Total--Federal Transit Administration 982 ...... 982 7,180 ...... 7,180 7,179 ...... 7,179

 Maritime Administration 48 (**) 48 272 (**) 271 182 1 181

 Other 63 (**) 63 345 17 328 311 25 286

 Proprietary Receipts from the Public ...... 6 -6 ...... 79 -79 ...... 92 -92

 Intrabudgetary Transactions:

 Payment from the General Fund, Highway Trust Fund ...... ...... ...... ...... ...... ...... -70,000 ...... -70,000

 Other (**) ...... (**) -98 ...... -98 -101 ...... -101

 Offsetting Governmental Receipts ...... 5 -5 ...... 61 -61 ...... 120 -120

 Total--Department of Transportation 6,242 17 6,225 47,262 203 47,059 46,202 262 45,939

Department of the Treasury:

 Departmental Offices:

 Exchange Stabilization Fund 4 14 -10 65 129 -63 27 69 -42

 Grants for Specified Energy Property in Lieu of Tax

 Credit 18 ...... 18 799 ...... 799 80 ...... 80

 Housing and Economic Recovery Programs ...... ...... ...... 1 ...... 1 1 ...... 1

 Troubled Asset Relief Program 216 ...... 216 3,143 ...... 3,143 3,751 ...... 3,751

 Other 117 ...... 117 1,229 ...... 1,229 1,094 ...... 1,094

 Bureau of the Fiscal Service:

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

 Financial Agent Services 88 ...... 88 522 ...... 522 456 ...... 456

 Interest Paid to Credit Financing Accounts ...... ...... ...... 13 ...... 13 ...... ...... ......

 Claims, Judgements, and Relief Acts 286 ...... 286 3,057 ...... 3,057 2,576 ...... 2,576

 Other 55 1 54 798 1 796 3,462 2 3,460

 Total--Bureau of the Fiscal Service 429 1 428 6,366 1 6,365 8,471 2 8,469

14
This Month

Outlays Gross

Outlays

Applicable

Receipts Outlays

Current Fiscal Year to Date Prior Fiscal Year to Date

Classification Gross

Outlays

Applicable

Receipts Outlays GrossOutlays

Applicable

Receipts

Table 5. Outlays of the U.S. Government, May 2017 and Other Periods - Continued

[$ millions]

Department of the Treasury: - Continued

 Federal Financing Bank -27 ...... -27 -813 ...... -813 -798 ...... -798

 Alcohol and Tobacco Tax and Trade Bureau:

 Salaries and Expenses 9 ...... 9 70 ...... 70 67 ...... 67

 Internal Revenue Collections for Puerto Rico 34 ...... 34 220 ...... 220 291 ...... 291

 Bureau of Engraving and Printing -17 ...... -17 -17 ...... -17 -35 ...... -35

 United States Mint 186 249 -63 2,167 2,352 -185 2,204 2,587 -383

 Internal Revenue Service:

 Taxpayer Services 207 ...... 207 1,575 ...... 1,575 1,526 ...... 1,526

 Enforcement 357 ...... 357 3,022 ...... 3,022 3,052 ...... 3,052

 Operations Support 293 ...... 293 2,716 ...... 2,716 2,764 ...... 2,764

 Build America Bond Payments, Recovery Act 431 ...... 431 2,728 ...... 2,728 2,749 ...... 2,749

 Refundable Premium Tax Credits and Cost Sharing

 Reductions 3,790 ...... 3,790 24,252 ...... 24,252 19,331 ...... 19,331

 Payment Where Earned Income Credit Exceeds Liability for

 Tax 1,341 ...... 1,341 58,262 ...... 58,262 59,412 ...... 59,412

 Payment Where Child Tax Credit Exceeds Liability for Tax 413 ...... 413 18,873 ...... 18,873 19,697 ...... 19,697

 Payment Where American Opportunity Tax Credit Exceeds

 Liability for Tax 110 ...... 110 3,384 ...... 3,384 3,883 ...... 3,883

 Refunding Internal Revenue Collections, Interest 88 ...... 88 786 ...... 786 1,163 ...... 1,163

 Other 140 ...... 140 1,150 1 1,148 875 ...... 875

 Total--Internal Revenue Service 7,169 ...... 7,169 116,748 1 116,747 114,453 ...... 114,453

 Comptroller of the Currency 86 6 80 740 616 124 686 586 100

 Interest on the Public Debt:

 Interest on Treasury Debt Securities (Gross):

 Public Issues (Accrual Basis) 24,371 ...... 24,371 193,285 ...... 193,285 168,605 ...... 168,605

 Special Issues (Cash Basis) 3,443 ...... 3,443 91,917 ...... 91,917 81,514 ...... 81,514

 Total--Interest on Treasury Debt Securities (Gross) 27,813 ...... 27,813 285,202 ...... 285,202 250,119 ...... 250,119

 Total--Interest on the Public Debt 27,813 ...... 27,813 285,202 ...... 285,202 250,119 ...... 250,119

 Other 9 ...... 9 75 ...... 75 74 ...... 74

 Proprietary Receipts from the Public ...... -354 354 ...... 17,549 -17,549 ...... 9,918 -9,918

 Intrabudgetary Transactions -238 ...... -238 -1,071 ...... -1,071 -1,783 ...... -1,783

 Total--Department of the Treasury 35,808 -84 35,892 414,925 20,648 394,277 378,702 13,161 365,540

Department of Veterans Affairs:

 Joint DOD-VA Medical Facility Demonstration Fund 31 ...... 31 263 ...... 263 253 ...... 253

 Veterans Health Administration:

 Veterans Choice Fund, Veterans Health Administration 504 ...... 504 3,108 ...... 3,108 1,594 ...... 1,594

 Medical Services 4,441 ...... 4,441 35,082 ...... 35,082 33,418 ...... 33,418

 Medical Support and Compliance 474 ...... 474 3,928 ...... 3,928 3,795 ...... 3,795

 Medical Facilities 437 ...... 437 3,483 ...... 3,483 3,410 ...... 3,410

 Other 99 37 62 793 306 487 762 298 464

 Benefits Programs:

 Public Enterprise Funds:

 Housing Accounts (**) 1 -1 1 9 -8 1 9 -7

 Other 65 62 3 589 579 10 616 587 29

 Compensation and Pensions 7,110 ...... 7,110 49,247 ...... 49,247 52,220 ...... 52,220

 Readjustment Benefits 1,097 ...... 1,097 8,853 ...... 8,853 9,680 ...... 9,680

 Veterans Housing Benefit Program Fund 97 ...... 97 656 ...... 656 845 ...... 845

 Insurance Funds:

 National Service Life 80 ...... 80 573 ...... 573 612 ...... 612

 Veterans Special Life 18 2 16 123 50 73 122 54 68

 Other 10 ...... 10 68 ...... 68 49 ...... 49

 Total--Benefits Programs 8,475 65 8,411 60,109 637 59,472 64,144 650 63,494

 Departmental Administration:

 Construction 83 ...... 83 781 ...... 781 1,523 ...... 1,523

 Information Technology Systems 370 ...... 370 2,887 ...... 2,887 2,611 ...... 2,611

 General Operating Expenses 285 (**) 285 1,823 (**) 1,823 1,783 (**) 1,782

 Other 27 ...... 27 738 ...... 738 860 ...... 860

 Proprietary Receipts from the Public:

 National Service Life ...... 5 -5 ...... 40 -40 ...... 48 -48

 Other ...... 323 -323 ...... 4,188 -4,188 ...... 2,834 -2,834

 Intrabudgetary Transactions 1 ...... 1 -15 ...... -15 4 ...... 4

 Total--Department of Veterans Affairs 15,228 430 14,798 112,980 5,172 107,809 114,156 3,830 110,326

15
This Month

Outlays Gross

Outlays

Applicable

Receipts Outlays

Current Fiscal Year to Date Prior Fiscal Year to Date

Classification Gross

Outlays

Applicable

Receipts Outlays GrossOutlays

Applicable

Receipts

Table 5. Outlays of the U.S. Government, May 2017 and Other Periods - Continued

[$ millions]

Corps of Engineers:

 Construction 176 ...... 176 1,476 ...... 1,476 826 ...... 826

 Operation and Maintenance 258 ...... 258 2,023 ...... 2,023 1,184 ...... 1,184

 Flood Control and Coastal Emergencies 27 ...... 27 284 ...... 284 322 ...... 322

 Harbor Maintenance Trust Fund ...... ...... ...... ...... ...... ...... 842 ...... 842

 Rivers and Harbors Contributed Funds 28 ...... 28 281 ...... 281 306 ...... 306

 Other 29 ...... 29 749 ...... 749 853 ...... 853

 Proprietary Receipts from the Public ...... 31 -31 ...... 330 -330 ...... 331 -331

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

 Total--Corps of Engineers 518 31 486 4,813 330 4,483 4,333 331 4,003

Other Defense Civil Programs:

 Military Retirement:

 Payment to Military Retirement Fund ...... ...... ...... 81,192 ...... 81,192 79,289 ...... 79,289

 Military Retirement Fund 4,808 ...... 4,808 34,051 ...... 34,051 38,128 ...... 38,128

 Retiree Health Care:

 Payment to Department of Defense Medicare-Eligible

 Retiree Health Care Fund ...... ...... ...... 5,670 ...... 5,670 3,324 ...... 3,324

 Department of Defense Medicare-Eligible Retiree Health

 Care Fund 615 ...... 615 6,808 ...... 6,808 6,715 ...... 6,715

 Educational Benefits 24 ...... 24 204 ...... 204 235 ...... 235

 Other 17 ...... 17 182 ...... 182 178 ...... 178

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

 Intrabudgetary Transactions -273 ...... -273 -94,159 ...... -94,159 -86,756 ...... -86,756

 Total--Other Defense Civil Programs 5,191 2 5,189 33,948 14 33,934 41,113 13 41,100

Environmental Protection Agency:

 Science and Technology 55 ...... 55 486 ...... 486 487 ...... 487

 Environmental Programs and Management 187 ...... 187 1,672 ...... 1,672 1,662 ...... 1,662

 State and Tribal Assistance Grants 233 ...... 233 2,569 ...... 2,569 2,849 ...... 2,849

 Payment to the Hazardous Substance Superfund 82 ...... 82 544 ...... 544 812 ...... 812

 Hazardous Substance Superfund 55 ...... 55 692 ...... 692 789 ...... 789

 Other 29 2 27 230 27 203 173 27 146

 Proprietary Receipts from the Public ...... 8 -8 ...... 100 -100 ...... 32 -32

 Intrabudgetary Transactions -60 ...... -60 -495 ...... -495 -749 ...... -749

 Offsetting Governmental Receipts ...... 2 -2 ...... 17 -17 ...... 16 -16

 Total--Environmental Protection Agency 582 12 569 5,698 144 5,554 6,023 76 5,947

Executive Office of the President:

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

 Office of Management and Budget 7 ...... 7 62 ...... 62 62 ...... 62

 Unanticipated Needs 2 ...... 2 41 ...... 41 15 ...... 15

 Other 19 ...... 19 139 (**) 139 144 ...... 144

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

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

 Total--Executive Office of the President 33 (**) 33 279 (**) 279 258 1 257

General Services Administration:

 Real Property Activities -30 ...... -30 -448 ...... -448 -683 ...... -683

 Supply and Technology Activities 185 ...... 185 -31 ...... -31 105 ...... 105

 General Activities 19 ...... 19 205 ...... 205 127 ...... 127

 Proprietary Receipts from the Public ...... 41 -41 ...... 90 -90 ...... 103 -103

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

 Total--General Services Administration 173 41 132 -280 90 -370 -456 103 -559

International Assistance Programs:

 Millennium Challenge Corporation 65 ...... 65 432 ...... 432 456 ...... 456

 International Security Assistance:

 Foreign Military Financing Program 125 ...... 125 4,048 ...... 4,048 4,054 ...... 4,054

 Economic Support Fund 331 ...... 331 3,782 ...... 3,782 3,893 ...... 3,893

 Other 76 (**) 75 822 7 815 622 15 607

 Total--International Security Assistance 531 (**) 531 8,651 7 8,644 8,570 15 8,555

 Multilateral Assistance:

 Contribution to the International Development

 Association ...... ...... ...... 687 ...... 687 1,197 ...... 1,197

 Other 22 ...... 22 729 ...... 729 1,337 ...... 1,337

 Total--Multilateral Assistance 22 ...... 22 1,416 ...... 1,416 2,534 ...... 2,534

16
This Month

Outlays Gross

Outlays

Applicable

Receipts Outlays

Current Fiscal Year to Date Prior Fiscal Year to Date

Classification Gross

Outlays

Applicable

Receipts Outlays GrossOutlays

Applicable

Receipts

Table 5. Outlays of the U.S. Government, May 2017 and Other Periods - Continued

[$ millions]

International Assistance Programs: - Continued

 Agency for International Development:

 Development Assistance Program 201 ...... 201 1,746 ...... 1,746 1,689 ...... 1,689

 Assistance for Europe, Eurasia and Central Asia 14 ...... 14 96 ...... 96 25 ...... 25

 International Disaster Assistance 204 ...... 204 1,731 ...... 1,731 1,530 ...... 1,530

 Operating Expenses 69 ...... 69 905 ...... 905 820 ...... 820

 Other -13 ...... -13 345 (**) 345 -89 1 -90

 Proprietary Receipts from the Public ...... 1 -1 ...... -5 5 ...... 2 -2

 Intrabudgetary Transactions -1 ...... -1 -43 ...... -43 -60 ...... -60

 Total--Agency for International Development 474 1 474 4,779 -5 4,783 3,915 3 3,912

 Overseas Private Investment Corporation:

 Overseas Private Investment Corporation Accounts 11 24 -13 68 113 -45 455 109 345

 Proprietary Receipts from the Public ...... 16 -16 ...... 169 -169 ...... 497 -497

 Total--Overseas Private Investment Corporation 11 40 -29 68 282 -214 455 606 -151

 Peace Corps 32 (**) 32 268 3 265 247 2 244

 International Monetary Programs ...... ...... ...... ...... ...... ...... 128 ...... 128

 Military Sales Program:

 Foreign Military Sales Trust Fund 1,826 ...... 1,826 18,022 ...... 18,022 19,337 ...... 19,337

 Other -2 68 -70 20 244 -223 28 191 -163

 Proprietary Receipts from the Public ...... 1,956 -1,956 ...... 18,382 -18,382 ...... 22,292 -22,292

 Other 10 (**) 10 72 1 71 68 1 67

 Total--International Assistance Programs 2,970 2,065 905 33,729 18,914 14,814 35,737 23,110 12,627

National Aeronautics and Space Administration:

 Science 533 ...... 533 3,650 ...... 3,650 3,336 ...... 3,336

 Aeronautics 57 ...... 57 419 ...... 419 387 ...... 387

 Exploration 358 ...... 358 2,652 ...... 2,652 2,864 ...... 2,864

 Cross Agency Support 270 ...... 270 1,817 ...... 1,817 1,736 ...... 1,736

 Space Operations 361 ...... 361 2,977 ...... 2,977 3,262 ...... 3,262

 Other 112 ...... 112 894 ...... 894 750 ...... 750

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

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

 Total--National Aeronautics and Space Administration 1,689 (**) 1,689 12,407 1 12,406 12,334 3 12,331

National Science Foundation:

 Research and Related Activities 414 ...... 414 3,488 ...... 3,488 3,303 ...... 3,303

 Education and Human Resources 70 ...... 70 547 ...... 547 557 ...... 557

 Other 34 ...... 34 406 ...... 406 349 ...... 349

 Proprietary Receipts from the Public ...... 1 -1 ...... 28 -28 ...... 17 -17

 Total--National Science Foundation 519 1 517 4,441 28 4,413 4,209 17 4,192

Office of Personnel Management:

 Government Payment for Annuitants, Employees Health and

 Life Insurance Benefits 1,089 ...... 1,089 8,406 ...... 8,406 8,031 ...... 8,031

 Postal Service Retiree Health Benefits Fund 292 ...... 292 2,299 ...... 2,299 ...... ...... ......

 Civil Service Retirement and Disability Fund 6,923 ...... 6,923 55,818 ...... 55,818 55,304 ...... 55,304

 Employees Life Insurance Fund 267 269 -2 2,033 2,076 -43 1,958 2,807 -849

 Employees and Retired Employees Health Benefits Fund 4,361 4,330 31 33,627 35,001 -1,374 33,051 33,561 -510

 Other 31 ...... 31 93 ...... 93 -175 ...... -175

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

 Intrabudgetary Transactions:

 Postal Service Contributions ...... ...... ...... -734 ...... -734 -751 ...... -751

 Civil Service Retirement and Disability Fund:

 Other -3 ...... -3 -27 ...... -27 -28 ...... -28

 Total--Office of Personnel Management 12,960 4,599 8,361 101,514 37,079 64,435 97,388 36,372 61,016

Small Business Administration:

 Salaries and Expenses 50 (**) 50 393 (**) 393 45 ...... 45

 Business Loans Program (**) (**) (**) 11 2 8 438 2 436

 Disaster Loans Program 7 (**) 7 99 (**) 98 225 1 224

 Other 19 2 17 158 13 146 152 12 140

 Proprietary Receipts from the Public ...... -1 1 ...... -1 1 ...... 1,652 -1,652

 Intrabudgetary Transactions 1 ...... 1 1 ...... 1 1 ...... 1

 Total--Small Business Administration 77 1 77 662 14 647 861 1,666 -805

Social Security Administration:

 Payments to Social Security Trust Funds 19 ...... 19 28,002 ...... 28,002 23,543 ...... 23,543

 Supplemental Security Income Program 5,212 ...... 5,212 34,799 ...... 34,799 39,393 ...... 39,393

17
This Month

Outlays Gross

Outlays

Applicable

Receipts Outlays

Current Fiscal Year to Date Prior Fiscal Year to Date

Classification Gross

Outlays

Applicable

Receipts Outlays GrossOutlays

Applicable

Receipts

Table 5. Outlays of the U.S. Government, May 2017 and Other Periods - Continued

[$ millions]

Social Security Administration: - Continued

 Federal Old-Age and Survivors Insurance Trust Fund

 (Off-Budget):

 Benefit Payments 66,269 ...... 66,269 524,117 ...... 524,117 505,403 ...... 505,403

 Administrative Expenses 283 ...... 283 2,376 ...... 2,376 2,331 ...... 2,331

 Total--Federal Old-Age and Survivors Insurance Trust

 Fund (Off-Budget) 66,552 ...... 66,552 526,493 ...... 526,493 507,734 ...... 507,734

 Federal Disability Insurance Trust Fund (Off-Budget):

 Benefit Payments 11,907 ...... 11,907 95,190 ...... 95,190 95,547 ...... 95,547

 Administrative Expenses 229 ...... 229 1,709 ...... 1,709 1,784 ...... 1,784

 Total--Federal Disability Insurance Trust Fund

 (Off-Budget) 12,136 ...... 12,136 96,899 ...... 96,899 97,330 ...... 97,330

 Other 21 ...... 21 102 ...... 102 123 ...... 123

 Proprietary Receipts from the Public:

 On-Budget ...... 275 -275 ...... 1,768 -1,768 ...... 1,714 -1,714

 Off-Budget ...... 8 -8 ...... 64 -64 ...... 58 -58

 Intrabudgetary Transactions:

 Off-Budget 1 -19 ...... -19 -28,001 ...... -28,001 -23,542 ...... -23,542

 Total--Social Security Administration 83,921 283 83,638 658,294 1,832 656,462 644,582 1,773 642,809

Independent Agencies:

 Broadcasting Board of Governors 54 (**) 54 466 (**) 466 467 (**) 467

 Bureau of Consumer Financial Protection 44 ...... 44 435 (**) 435 432 (**) 432

 Corporation for National and Community Service 75 (**) 75 640 1 639 631 1 630

 Corporation for Public Broadcasting ...... ...... ...... 445 ...... 445 484 ...... 484

 District of Columbia:

 Courts 31 ...... 31 215 (**) 215 191 (**) 191

 General and Special Payments 20 (**) 20 356 35 321 436 43 394

 Equal Employment Opportunity Commission 26 1 26 238 2 236 236 2 234

 Export-Import Bank of the United States 8 ...... 8 19 7 12 34 1,651 -1,618

 Federal Communications Commission:

 Universal Service Fund 897 ...... 897 6,624 ...... 6,624 6,648 ...... 6,648

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

 Other 22 3 19 164 18 146 183 21 161

 Federal Deposit Insurance Corporation:

 Deposit Insurance Fund 2,318 ...... 2,318 -4,087 ...... -4,087 -6,647 ...... -6,647

 FSLIC Resolution Fund (**) 1 -1 (**) 10 -9 516 1 515

 Total--Federal Deposit Insurance Corporation 2,318 1 2,317 -4,087 10 -4,097 -6,131 1 -6,132

 Federal Drug Control Programs 23 ...... 23 253 ...... 253 156 ...... 156

 Federal Housing Finance Agency 21 ...... 21 171 ...... 171 162 ...... 162

 Institute of Museum and Library Services 16 (**) 16 138 (**) 138 141 (**) 141

 Intelligence Community Management Account 57 ...... 57 339 (**) 339 204 ...... 204

 Legal Services Corporation ...... ...... ...... 225 ...... 225 219 ...... 219

 National Archives and Records Administration 29 3 26 275 14 262 268 13 256

 National Credit Union Administration 242 513 -271 717 4,190 -3,473 1,014 2,866 -1,852

 National Endowment for the Arts 16 (**) 16 100 (**) 100 96 1 95

 National Endowment for the Humanities 9 (**) 9 93 1 93 91 (**) 90

 National Labor Relations Board 21 (**) 21 178 (**) 178 178 (**) 178

 Nuclear Regulatory Commission 73 101 -28 611 603 8 649 660 -11

 Postal Service:

 Off-Budget:

 Public Enterprise Funds 5,134 6,474 -1,339 53,320 56,376 -3,057 56,969 59,023 -2,054

 Other ...... ...... ...... 151 ...... 151 264 ...... 264

 Other 111 ...... 111 111 ...... 111 96 ...... 96

 Railroad Retirement Board:

 Federal Windfall Subsidy 2 ...... 2 16 ...... 16 19 ...... 19

 Federal Payments to the Railroad Retirement Accounts (**) ...... (**) 535 ...... 535 586 ...... 586

 Railroad Unemployment Insurance Trust Fund:

 Benefit Payments 7 ...... 7 78 ...... 78 92 ...... 92

 Transfer To Administrative Funds 1 ...... 1 10 ...... 10 11 ...... 11

 Rail Industry Pension Fund:

 Benefit Payments 444 ...... 444 3,538 ...... 3,538 3,468 ...... 3,468

 OASDI Certifications (**) ...... (**) -2 ...... -2 -1 ...... -1

 Transfer to Administrative Funds 3 ...... 3 45 ...... 45 47 ...... 47

18
This Month

Outlays Gross

Outlays

Applicable

Receipts Outlays

Current Fiscal Year to Date Prior Fiscal Year to Date

Classification Gross

Outlays

Applicable

Receipts Outlays GrossOutlays

Applicable

Receipts

Table 5. Outlays of the U.S. Government, May 2017 and Other Periods - Continued

[$ millions]

Independent Agencies: - Continued

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

 National Railroad Retirement Investment Trust:

 Administrative Expenses 1 ...... 1 40 ...... 40 49 ...... 49

 Transfers to the Railroad Retirement Trust Funds from

 the National Railroad Retirement Investment Trust 56 ...... 56 1,045 ...... 1,045 781 ...... 781

 Railroad Social Security Equivalent Benefit Account:

 Benefit Payments 594 ...... 594 4,746 ...... 4,746 4,720 ...... 4,720

 Transfer To Administrative Funds 1 ...... 1 19 ...... 19 20 ...... 20

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

 Proprietary Receipts from the Public ...... 287 -287 ...... 1,899 -1,899 ...... 441 -441

 Intrabudgetary Transactions:

 Other -57 ...... -57 -1,581 ...... -1,581 -1,367 ...... -1,367

 Total--Railroad Retirement Board 1,052 287 765 8,490 1,899 6,591 8,418 441 7,976

 Securities and Exchange Commission 141 (**) 141 631 1 630 642 1 641

 Smithsonian Institution 81 (**) 81 666 (**) 666 651 (**) 651

 Tennessee Valley Authority 3,180 3,071 110 31,907 32,064 -157 28,645 28,377 267

 Other 213 65 148 2,832 590 2,243 2,171 441 1,731

 Total--Independent Agencies 13,915 10,517 3,397 106,726 95,811 10,915 104,645 93,543 11,102

Undistributed Offsetting Receipts:

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

 Employer Share, Employee Retirement:

 Department of Health and Human Services:

 Federal Hospital Insurance Trust Fund:

 Federal Employer Contributions -310 ...... -310 -2,464 ...... -2,464 -2,363 ...... -2,363

 Postal Service Employer Contributions -57 ...... -57 -452 ...... -452 -434 ...... -434

 Department of State:

 Foreign Service Retirement and Disability Fund -27 ...... -27 -231 ...... -231 -235 ...... -235

 Other Defense Civil Programs:

 Military Retirement Fund -1,436 ...... -1,436 -18,762 ...... -18,762 -19,653 ...... -19,653

 Department of Defense Medicare-Eligible Retiree Health

 Care Fund ...... ...... ...... -7,165 ...... -7,165 -6,825 ...... -6,825

 Office of Personnel Management:

 Civil Service Retirement and Disability Fund -2,344 ...... -2,344 -19,841 ...... -19,841 -19,233 ...... -19,233

 Social Security Administration:

 Federal Old-Age and Survivors Insurance Trust Fund:

 Federal Employer Contributions -1,233 ...... -1,233 -9,196 ...... -9,196 -9,028 ...... -9,028

 Federal Disability Insurance Trust Fund:

 Federal Employer Contributions -291 ...... -291 -2,172 ...... -2,172 -1,920 ...... -1,920

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

 Total--Employer Share, Employee Retirement -5,698 ...... -5,698 -60,285 ...... -60,285 -59,693 ...... -59,693

 Interest Received by Trust Funds:

 Judicial Branch:

 Judicial Survivors Annuity Fund -2 ...... -2 (**) ...... (**) 6 ...... 6

 Department of Health and Human Services:

 Federal Hospital Insurance Trust Fund -12 ...... -12 -3,712 ...... -3,712 -4,041 ...... -4,041

 Federal Supplementary Medical Insurance Trust Fund -33 ...... -33 -1,217 ...... -1,217 -1,023 ...... -1,023

 Department of Homeland Security:

 Oil Spill Liability Trust Fund -12 ...... -12 -31 ...... -31 -27 ...... -27

 Other -4 ...... -4 -11 ...... -11 -8 ...... -8

 Department of Labor:

 Unemployment Trust Fund -47 ...... -47 -671 ...... -671 -534 ...... -534

 Department of State:

 Foreign Service Retirement and Disability Fund -1 ...... -1 -284 ...... -284 -298 ...... -298

 Department of Transportation:

 Airport and Airway Trust Fund -10 ...... -10 -158 ...... -158 -149 ...... -149

 Department of Veterans Affairs:

 National Service Life Insurance Fund -1 ...... -1 -82 ...... -82 -100 ...... -100

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

 Corps of Engineers -26 ...... -26 -66 ...... -66 -66 ...... -66

 Other Defense Civil Programs:

 Military Retirement Fund -1,687 ...... -1,687 -14,607 ...... -14,607 -5,620 ...... -5,620

 Educational Benefits Fund -6 ...... -6 -36 ...... -36 -36 ...... -36

 Armed Forces Retirement Home (**) ...... (**) (**) ...... (**) -2 ...... -2

 Environmental Protection Agency -1 ...... -1 -25 ...... -25 -21 ...... -21

 Office of Personnel Management:

 Civil Service Retirement and Disability Fund ...... ...... ...... -13,269 ...... -13,269 -14,303 ...... -14,303

19
This Month

Outlays Gross

Outlays

Applicable

Receipts Outlays

Current Fiscal Year to Date Prior Fiscal Year to Date

Classification Gross

Outlays

Applicable

Receipts Outlays GrossOutlays

Applicable

Receipts

Table 5. Outlays of the U.S. Government, May 2017 and Other Periods - Continued

[$ millions]

Undistributed Offsetting Receipts: - Continued

 Social Security Administration:

 Federal Old-Age and Survivors Insurance Trust Fund -54 ...... -54 -42,741 ...... -42,741 -44,664 ...... -44,664

 Federal Disability Insurance Trust Fund -14 ...... -14 -802 ...... -802 -866 ...... -866

 Independent Agencies:

 Railroad Retirement Board -3 ...... -3 -19 ...... -19 -34 ...... -34

 Other -2 ...... -2 -11 ...... -11 -10 ...... -10

 Other -75 ...... -75 -310 ...... -310 -152 ...... -152

 Total--Interest Received by Trust Funds -1,989 ...... -1,989 -78,052 ...... -78,052 -71,948 ...... -71,948

 Rents and Royalties on the Outer Continental Shelf Lands ...... 519 -519 ...... 2,155 -2,155 ...... 1,597 -1,597

 Spectrum Auction Proceeds ...... ...... ...... ...... ...... ...... -8,101 ...... -8,101

 Total--Undistributed Offsetting Receipts -7,687 519 -8,206 -138,337 2,155 -140,492 -139,742 1,597 -141,339

Total Outlays 360,795 31,951 328,844 2,894,016 292,004 2,602,013 2,825,376 280,709 2,544,667

 Total On-Budget 278,583 25,469 253,114 2,300,065 235,563 2,064,502 2,243,099 221,627 2,021,473

 Total Off-Budget 82,212 6,482 75,730 593,951 56,441 537,511 582,277 59,082 523,195

Total Surplus (+) or Deficit (-) -88,426 -432,853 -405,413

 Total On-Budget -81,701 -457,911 -413,266

 Total Off-Budget -6,725 +25,058 +7,853

MEMORANDUM

Receipts Offset Against Outlays (In Millions)

Current Comparable

Fiscal Year to Period Prior

Date Fiscal Year

Proprietary Receipts 131,072 123,263

Intrabudgetary Transactions 496,995 540,349

Governmental Receipts 8,641 16,186

 Total Receipts Offset Against Outlays 636,708 679,798

1 Includes FICA and SECA tax credits, non-contributory military service credits, Note: Details may not add to totals due to rounding.

special benefits for the aged and credit for the unnegotiated OASI benefit ... No Transactions

checks. (**) Less than absolute value of $500,000

20
Assets and Liabilities

This Year This Month

Directly Related to

Budget Off-Budget Activity This Month

Net Transactions

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

Account Balances

Current Fiscal Year

Close of

This Month

Fiscal Year to Date Beginning of

This Year Prior Year

Table 6. Means of Financing the Deficit or Disposition of Surplus by the U.S. Government, May 2017 and Other Periods

[$ millions]

Liability Accounts:

 Borrowing from the Public:

 Treasury Securities, Issued Under General Financing Authorities:

 Debt Held by the Public 5,632 125,553 762,455 14,173,423 14,293,344 14,298,976

 Intragovernmental Holdings -5,819 146,944 352,378 5,400,021 5,552,785 5,546,965

 Total Treasury Securities Outstanding -187 272,497 1,114,834 19,573,445 19,846,129 19,845,942

 Plus Premium on Treasury Securities -319 -2,079 -1,137 32,989 31,229 30,910

 Less Discount on Treasury Securities 276 3,145 3,420 93,382 96,251 96,527

 Total Treasury Securities Net of Premium and Discount -783 267,273 1,110,276 19,513,050 19,781,106 19,780,323

 Agency Securities, Issued Under Special Financing Authorities (See

 Schedule B; for Other Agency Borrowing, See Schedule C) 140 -8 419 24,367 24,219 24,359

 Total Federal Securities -643 267,265 1,110,695 19,537,417 19,805,326 19,804,682

 Deduct:

 Federal Securities Held as Investments of Government Accounts

 (See Schedule D) -5,863 146,598 347,496 5,395,699 5,548,161 5,542,298

 Less Discount on Federal Securities Held as Investments of

 Government Accounts -86 -601 1,524 26,706 26,192 26,106

 Net Federal Securities Held as Investments of Government

 Accounts -5,777 147,199 345,971 5,368,993 5,521,969 5,516,192

 Total Borrowing from the Public 5,134 120,066 764,724 14,168,425 14,283,357 14,288,491

-28,047 -8,682 -7,919 57,122 76,487 48,440

470 -406 -30 49,294 48,419 48,888

35,059 195,883 -210,865 15,728 176,552 211,611

 Accrued Interest Payable to the Public

 Allocations of Special Drawing Rights

 Uninvested Balances, Deposit Funds

 Miscellaneous Liability Accounts (Includes Checks Outstanding Etc.) -4,955 1,601 3,467 8,840 15,396 10,441

 Total Liability Accounts 7,660 308,462 549,376 14,299,409 14,600,211 14,607,871

Asset Accounts (Deduct)

 Cash and Monetary Assets:

 U.S. Treasury Operating Cash:

 Federal Reserve Account 1 -82,754 -163,481 99,700 353,312 272,585 189,831

 Balance -82,754 -163,481 99,700 353,312 272,585 189,831

 Special Drawing Rights:

 Total Holdings 500 309 -26 50,054 49,863 50,363

 SDR Certificates Issued to Federal Reserve Banks ...... ...... ...... -5,200 -5,200 -5,200

 Balance 500 309 -26 44,854 44,663 45,163

 Reserve Position on the U.S. Quota in the IMF:

 U.S. Subscription to International Monetary Fund:

 Direct Quota Payments ...... ...... 57,205 111,629 111,629 111,629

 Maintenance of Value Adjustments 1,104 -954 97 4,215 2,158 3,262

 Letter of Credit Issued to IMF 147 1,100 -58,429 -107,481 -106,528 -106,381

 Dollar Deposits with the IMF -41 -36 -129 -309 -304 -345

 Receivable/Payable (-) for Interim Maintenance of Value

 Adjustments -1,001 884 -158 1,515 3,400 2,399

 Balance 208 994 -1,414 9,570 10,355 10,563

 Loans to International Monetary Fund ...... -431 -1,633 9,377 8,946 8,946

 Other Cash and Monetary Assets -64 48 67 25,542 25,655 25,590

 Total Cash and Monetary Assets -82,110 -162,561 96,694 442,654 362,204 280,093

 Non-Federal Securities of the National Railroad Retirement

 Investment Trust 154 665 -176 23,962 24,473 24,627

 Net Activity, Guaranteed Loan Financing (See Schedule E) -635 1,793 10,920 27,550 29,977 29,342

 Net Activity, Direct Loan Financing (See Schedule E) 1,133 33,917 35,413 1,227,096 1,259,880 1,261,013

 Miscellaneous Asset Accounts 692 1,742 -362 -1,230 -179 513

 Total Asset Accounts -80,766 -124,444 142,488 1,720,032 1,676,355 1,595,588

Excess of Liabilities (+) or Assets (-) 88,426 432,905 406,888 12,579,376 12,923,856 13,012,282

Transactions Not Applied to Current Year's Surplus or Deficit (See

 Schedule A for Details) ...... -53 -1,475 ...... -53 -53

Total Budget and Off-Budget Federal Entities (Financing of Deficit (+)

 or Disposition of Surplus (-)) 88,426 432,853 405,413 12,579,376 12,923,803 13,012,229

1 Major sources of information used to determine Treasury's operating cash balance reflected as received and withdrawals are reflected as processed.

include Federal Reserve Banks, Treasury Regional Finance Centers, Internal Note: Details may not add to totals due to rounding.

Revenue Service Centers, various electronic systems, and information on the ... No Transactions

Public Debt. Information is presented on a modified cash basis. Deposits are

21
This Year This Month

Classification

This Month

Net Transactions

(-) denotes net reduction of liability accounts

Account Balances

Current Fiscal Year

Close of

This Month

Fiscal Year to Date Beginning of

This Year Prior Year

Table 6. Schedule B-Securities Issued by Federal Agencies Under Special Financing Authorities, May 2017 and Other Periods

[$ millions]

Agency Securities, Issued Under Special Financing Authorities:

Obligations Guaranteed by the United States, Issued By:

Department of Housing and Urban Development:

 Federal Housing Administration ...... ...... ...... 19 19 19

 Obligations Not Guaranteed by the United States, Issued By:

Legislative Branch:

 Architect of the Capitol 1 -3 -3 98 95 95

Independent Agencies:

Federal Communications Commission ...... ...... ...... (**) (**) (**)

National Archives and Records Administration ...... -11 -10 75 64 64

 Tennessee Valley Authority 139 6 431 24,175 24,042 24,181

 Total Agency Securities 140 -8 419 24,367 24,219 24,359

Note: Details may not add to totals due to rounding. (**) Less than absolute value of $500,000

... No Transactions

Classification This Month

Fiscal Year to Date

This Year Prior Year

Table 6. Schedule A-Analysis of Change in Excess of Liabilities of the U.S. Government, May 2017 and Other Periods

[$ millions]

Excess of Liabilities Beginning of Period:

 Based on Composition of Unified Budget in Preceding Period 12,923,856 12,580,299 11,992,531

 Adjustments During Current Fiscal Year for Changes in Composition of

 Unified Budget:

 Revisions by Federal Agencies to the Prior Budget Results ...... -923 1,028

 Excess of Liabilities Beginning of Period (Current Basis) 12,923,856 12,579,376 11,993,559

 Budget Surplus (-) or Deficit:

 Based on Composition of Unified Budget in Prior Fiscal Year 88,426 432,853 405,413

 Total Surplus (-) or Deficit (Table 2) 88,426 432,853 405,413

 Total-On-Budget (Table 2) 81,701 457,911 413,266

 Total-Off-Budget (Table 2) 6,725 -25,058 -7,853

 Transactions Not Applied to Current Year's Surplus or Deficit:

 Premium/Discount on Buyback of U.S. Treasury Securities ...... (**) (**)

 Reclassification of Aged Unreconciled Accounts ...... ...... 632

 Other ...... 53 843

 Total-Transactions Not Applied to Current Year's Surplus or Deficit ...... 53 1,475

 Excess of Liabilities Close of Period 13,012,282 13,012,282 12,400,447

Note: Details may not add to totals due to rounding. (**) Less than absolute value of $500,000

... No Transactions

22
Classification

This Year This Month This Month

Transactions Account Balances

Current Fiscal Year

Close of

This Month

Fiscal Year to Date Beginning of

This Year Prior Year

Table 6. Schedule C (Memorandum)-Federal Agency Borrowing Financed Through the Issue of Treasury Securities,

May 2017 and Other Periods

[$ millions]

Borrowing from the US Treasury:

 Department of Agriculture:

 Farm Service Agency:

 Commodity Credit Corporation -585 -5,498 6,855 14,938 10,025 9,440

 Agricultural Credit Insurance Fund 223 872 -150 9,799 10,449 10,671

 Farm Storage Facility Loans (**) 188 61 878 1,066 1,066

 Apple Loans Fund ...... ...... ...... (**) (**) (**)

 Emergency Boll Weevil Loan Fund ...... ...... ...... 5 5 5

 Rural Housing Service:

 Rural Housing Insurance 78 519 501 16,587 17,029 17,107

 Rural Community Facility Loans Fund 198 596 141 7,226 7,625 7,823

 Multifamily Housing Revitalization Loan Account 5 10 -1 317 322 327

 Rural Business - Cooperative Service:

 Rural Business and Industry Loans ...... -42 -37 71 30 30

 Rural Development Loan Fund 1 -11 -24 298 286 287

 Rural Economic Development Loan Fund 2 -55 -9 247 190 192

 Renewable Energy Guaranteed Loan Account ...... -2 (**) 4 2 2

 Rural Microenterprise Investment Loans ...... (**) -1 31 31 31

 Biorefinery Assistance Loan Account ...... 50 ...... 3 53 53

 Rural Utilities Service:

 Rural Water and Waste Disposal Fund 42 -618 -444 13,153 12,493 12,535

 Rural Electrification and Telecommunications Fund 17 -2,528 -2,635 10,062 7,516 7,533

 Rural Telephone Bank (**) -38 -35 213 175 175

 Distance Learning and Telemedicine Program ...... 30 -246 1,157 1,187 1,187

 Foreign Agricultural Service ...... ...... ...... 636 636 636

 Department of Commerce:

 National Oceanic and Atmospheric Administration:

 Fisheries Finance 1 5 44 475 479 480

 Department of Defense--Military Programs:

 Family Housing Improvement Loans ...... 50 85 1,630 1,680 1,680

 Department of Education:

 College Housing and Academic Facilities Loans ...... ...... ...... 25 25 25

 Federal Direct Student Loans 18,000 117,598 98,923 1,024,453 1,124,051 1,142,051

 Teach Grant Loans 7 53 56 713 760 767

 Temporary Student Loan Purchase Authority ...... -888 -469 57,925 57,038 57,038

 Federal Family Education Loans ...... ...... ...... 43,254 43,254 43,254

 Department of Energy:

 Bonneville Power Administration Fund ...... ...... 55 4,759 4,759 4,759

 Western Area Power Administration - Recovery Act ...... ...... ...... 97 97 97

 Advanced Technology Vehicles Manufacturing Loans -7 -7 ...... 37 37 30

 Title 17 Innovative Technology Loans 7 21 55 316 330 337

 Department of Health and Human Services:

 Consumer Operated and Oriented Plan ...... -392 53 1,117 725 725

 Consumer Operated and Oriented Plan Program Contingency Fund ...... -82 49 293 211 211

 Department of Homeland Security:

 National Flood Insurance Fund ...... 1,600 ...... 23,000 24,600 24,600

 Disaster Assistance Loan Fund (**) (**) (**) 17 17 17

 Department of Housing and Urban Development:

 Public and Indian Housing Programs:

 Low-Rent Public Housing - Loans and Other Expenses ...... ...... ...... 116 116 116

 Native Hawaiian Housing Loans ...... ...... ...... 6 6 6

 Housing Programs:

 Emergency Homeowners' Relief Fund ...... ...... ...... 1 1 1

 Federal Housing Administration ...... 75 60 30,318 30,393 30,393

 Green Retrofit Program for Multifamily Housing-Recovery Act ...... ...... ...... 5 5 5

 Department of the Interior:

 Bureau of Indian Affairs and Bureau of Indian Education ...... ...... 1 4 4 4

 Bureau of Reclamation Loan Fund ...... ...... (**) 32 32 32

 Assistance to American Samoa Loan Fund ...... (**) (**) 9 9 9

 Department of Labor:

 Black Lung Disability Trust Fund ...... ...... ...... 4,355 4,355 4,355

23
Classification

This Year This Month This Month

Transactions Account Balances

Current Fiscal Year

Close of

This Month

Fiscal Year to Date Beginning of

This Year Prior Year

Table 6. Schedule C (Memorandum)-Federal Agency Borrowing Financed Through the Issue of Treasury Securities,

May 2017 and Other Periods - Continued

[$ millions]

Borrowing from the US Treasury: - Continued

 Department of State:

 Repatriation Loans ...... 1 1 4 5 5

 Department of Transportation:

 Federal Highway Administration:

 Transportation Infrastructure Finance and Innovation Fund 195 2,313 1,206 9,792 11,911 12,106

 Federal Railroad Administration:

 Railroad Rehabilitation and Improvement Loan Fund ...... 130 40 1,076 1,205 1,205

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

 Department of the Treasury:

 Departmental Offices:

 Community Development Financial Institutions Fund (**) 2 3 69 71 72

 Temporary Credit and Liquidity Program ...... ...... -108 6,018 6,018 6,018

 Troubled Asset Relief Program ...... -289 39 469 181 181

 Small Business Lending Financing Fund ...... ...... ...... 462 462 462

 Federal Financing Bank Revolving Fund 303 1,477 -408 59,043 60,216 60,519

 Department of Veterans Affairs:

 Veterans Housing Benefit Program Fund ...... 22 -38 500 522 522

 Native American Veteran Housing Fund ...... 6 1 67 73 73

 Vocational Rehabilitation Loan Fund ...... 2 3 1 3 3

 Corps of Engineers:

 Washington Aqueduct ...... (**) (**) 1 1 1

 International Assistance Programs:

 International Security Assistance:

 Foreign Military Loan Program ...... ...... ...... 2,457 2,457 2,457

 Military Debt Reduction ...... ...... ...... 41 41 41

 Agency for International Development:

 International Debt Reduction ...... ...... ...... 410 410 410

 Development Credit Authority Loan Fund ...... -2 ...... 3 1 1

 Overseas Private Investment Corporation 116 799 420 2,491 3,173 3,290

 International Monetary Programs ...... ...... -7,197 ...... ...... ......

 Small Business Administration:

 Business Loan Fund ...... 8 284 1,928 1,935 1,935

 Disaster Loan Fund ...... 500 448 6,092 6,592 6,592

 Independent Agencies:

 Export-Import Bank of the United States ...... 1,435 2,541 25,022 26,456 26,456

 National Credit Union Administration ...... -1,000 -1,300 1,000 ...... ......

 Presidio Trust ...... ...... ...... 45 45 45

 Railroad Retirement Board:

 Social Security Equivalent Benefit Account 305 2,665 2,498 3,577 5,936 6,241

 Smithsonian Institution:

 John F. Kennedy Center Parking Facilities ...... ...... ...... 20 20 20

 Total Borrowing from the US Treasury 18,909 119,576 101,323 1,389,173 1,489,841 1,508,749

Borrowing from the Federal Financing Bank:

 Department of Agriculture:

 Rural Utilities Service:

 Rural Electrification and Telecommunications Fund 261 984 1,215 43,339 44,062 44,323

 Department of Education:

 Historically Black College and University Capital Financing

 Fund 1 76 41 1,436 1,511 1,512

 Department of Energy:

 Advanced Technology Vehicles Manufacturing Loans ...... -325 -325 3,860 3,534 3,534

 Title 17 Innovative Technology Loans ...... -92 29 11,539 11,447 11,447

 Department of Health and Human Services:

 Health Maintenance Organization Loan and Loan Guarantee Fund ...... ...... ...... (**) (**) (**)

 Department of Housing and Urban Development:

 Housing Programs:

 Federal Housing Administration 27 239 231 554 766 793

 Department of the Treasury:

 Departmental Offices:

 Community Development Financial Institutions Fund 7 97 93 328 417 424

 Department of Veterans Affairs:

 Guaranteed Transitional Housing Loans for Homeless Veterans ...... (**) (**) 4 4 4

 Independent Agencies:

 Postal Service ...... ...... ...... 15,000 15,000 15,000

 Total Borrowing from the Federal Financing Bank 296 980 1,284 76,058 76,742 77,038

24

these funds to agencies in lieu of agencies borrowing directly through Treasury

or issuing their own securities.

... No Transactions

(**) Less than absolute value of $500,000

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

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
Net Purchases or Sales (-) Securities Held as Investments

Current Fiscal Year

Fiscal Year to Date Beginning of Close of

Classification

This Month

This Year Prior Year This Year This Month This Month

Table 6. Schedule D-Investments of Federal Government Accounts in Federal Securities, May 2017 and Other Periods

[$ millions]

Federal Funds:

 Department of Agriculture -4 -4 12 194 194 190

 Department of Commerce ...... 3 3 ...... 3 3

 Department of Defense--Military Programs:

 Defense Cooperation Account ...... ...... ...... 8 8 8

 Department of Energy 86 507 194 55,396 55,817 55,903

 Department of Health and Human Services ...... 574 3,874 571 1,145 1,145

 Department of Homeland Security ...... -1,039 634 1,039 ...... ......

 Department of Housing and Urban Development:

 Housing Programs:

 Federal Housing Administration Fund 875 7,536 18,239 36,441 43,103 43,978

 Government National Mortgage Association:

 Guarantees of Mortgage-Backed Securities 10 -1,301 -190 15,954 14,643 14,653

 Department of the Interior 48 874 887 8,206 9,032 9,080

 Department of Labor -279 2,776 3,575 23,734 26,789 26,510

 Department of State:

 Foreign Service Retirement and Disability Fund (**) 4 2 4 7 8

 Other ...... 15 ...... ...... 15 15

 Department of Transportation 12 318 (**) 1,920 2,226 2,238

 Department of the Treasury 8 -751 -2,394 25,485 24,726 24,734

 Department of Veterans Affairs:

 Veterans Reopened Insurance Fund -3 -16 -19 144 131 128

 Servicemen'S Group Life Insurance Fund ...... (**) (**) 1 1 1

 Other Defense Civil Programs:

 Uniformed Services Retiree Health Care Fund -388 13,185 7,340 213,482 227,056 226,667

 Office of Personnel Management:

 Postal Service Contributions ...... -2,086 5,507 51,495 49,409 49,409

 Independent Agencies:

 Federal Deposit Insurance Corporation:

 Deposit Insurance Fund -2,326 4,216 6,715 71,524 78,066 75,740

 FSLIC Resolution Fund 1 9 (**) 828 836 837

 Federal Housing Finance Agency -16 70 63 60 146 130

 National Credit Union Administration 327 2,431 561 12,961 15,064 15,392

 Postal Service 560 2,318 2,045 8,527 10,285 10,845

 Tennessee Valley Authority (**) (**) (**) 25 25 25

 Other

 Treasury Securities -222 -388 -74 18,138 17,972 17,751

 Other 16 356 66 12,524 12,864 12,880

 Total Treasury Securities -1,296 29,607 47,041 558,660 589,563 588,267

 Total Federal Funds -1,296 29,607 47,041 558,660 589,563 588,267

Trust Funds:

 Legislative Branch:

 Library of Congress (**) (**) 2 24 24 24

 United States Tax Court ...... (**) (**) 12 12 12

 Other 1 2 2 29 29 30

 Judicial Branch:

 Judicial Retirement Funds -27 12 73 1,119 1,158 1,131

 Department of Agriculture ...... ...... ...... 6 6 6

 Department of Commerce ...... ...... ...... 333 333 333

 Department of Defense--Military Programs:

 Voluntary Separation Incentive Fund -4 11 12 154 170 165

 Other 334 225 517 854 746 1,080

 Department of Health and Human Services:

 Federal Hospital Insurance Trust Fund -5,622 12,323 2,940 192,209 210,154 204,532

 Federal Supplementary Medical Insurance Trust Fund -2,186 32,985 18,977 63,336 98,507 96,321

 Other 10 18 103 3,626 3,634 3,644

 Department of Homeland Security 44 561 401 6,862 7,379 7,423

 Department of the Interior (**) -9 -1 17 8 8

 Department of Labor:

 Unemployment Trust Fund 13,789 8,129 13,426 53,776 48,116 61,906

 Other -12 -14 -12 57 56 43

 Department of State:

 Foreign Service Retirement and Disability Fund -47 130 83 18,346 18,523 18,476

25
Net Purchases or Sales (-) Securities Held as Investments

Current Fiscal Year

Fiscal Year to Date Beginning of Close of

Classification

This Month

This Year Prior Year This Year This Month This Month

Table 6. Schedule D-Investments of Federal Government Accounts in Federal Securities, May 2017 and Other Periods - Continued

[$ millions]

Trust Funds: - Continued

 Other 1 (**) -2 47 46 47

 Department of Transportation:

 Airport and Airway Trust Fund 15 364 469 13,400 13,749 13,764

 Highway Trust Fund -1,007 -3,385 67,013 64,629 62,251 61,244

 Department of the Treasury -85 160 30 2,646 2,891 2,807

 Department of Veterans Affairs:

 General Post Fund, National Homes -3 -3 -26 106 107 104

 National Service Life Insurance -77 -451 -464 4,246 3,872 3,795

 United States Government Life Insurance Fund (**) -1 -1 4 4 3

 Veterans Special Life Insurance Fund -16 -73 -68 1,700 1,643 1,627

 Corps of Engineers 126 1,013 123 8,850 9,738 9,864

 Other Defense Civil Programs:

 Military Retirement Fund -1,643 80,883 68,111 591,046 673,572 671,929

 Other -15 -124 -131 1,265 1,157 1,141

 Environmental Protection Agency 20 -237 -8 5,298 5,042 5,061

 National Aeronautics and Space Administration ...... (**) (**) 16 16 16

 Office of Personnel Management:

 Civil Service Retirement and Disability Fund

 Treasury Securities ...... -38,558 121,380 887,161 848,603 848,603

 Employees Life Insurance Fund 2 64 944 45,167 45,230 45,232

 Employees and Retired Employees Health Benefits Fund -31 1,374 556 23,729 25,134 25,103

 Social Security Administration:

 Federal Old-Age and Survivors Insurance Trust Fund -9,469 7,053 8,517 2,796,712 2,813,234 2,803,765

 Federal Disability Insurance Trust Fund 1,404 15,253 -1,992 45,880 59,730 61,133

 Independent Agencies:

 Harry S Truman Scholarship Foundation -5 -5 -2 52 52 47

 Japan-United States Friendship Commission ...... ...... -1 38 38 38

 Railroad Retirement Board

 Treasury Securities -55 153 -647 2,197 2,405 2,350

 Agency Securities ...... -2 (**) 4 3 3

 Other

 Treasury Securities -7 -865 131 2,084 1,227 1,220

 Total Treasury Securities -4,567 116,993 300,454 4,837,035 4,958,595 4,954,028

 Total Agency Securities ...... -2 (**) 4 3 3

 Total Trust Funds -4,567 116,992 300,455 4,837,039 4,958,598 4,954,031

Grand Total -5,863 146,598 347,496 5,395,699 5,548,161 5,542,298

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

Note: Investments are in Treasury securities unless otherwise noted. (**) Less than absolute value of $500,000

26
Net Transactions

(-) denotes net reduction of Account Balances

asset accounts

Current Fiscal Year

Fiscal Year to Date Beginning of Close of

Classification

This Month

This Year Prior Year This Year This Month This Month

Table 6. Schedule E-Net Activity, Guaranteed and Direct Loan Financing, May 2017 and Other Periods

[$ millions]

Guaranteed Loan Financing Activity:

 Department of Agriculture:

 Farm Service Agency:

 Commodity Credit Corporation Export Fund -14 -32 -29 243 225 211

 Agricultural Credit Insurance Fund -4 -15 -25 -223 -235 -239

 Natural Resources Conservation Service:

 Agricultural Resource Conservation Demonstration Program ...... ...... ...... (**) (**) (**)

 Rural Housing Service:

 Rural Community Facility Loans (**) 7 4 -23 -16 -17

 Rural Housing Insurance Fund 37 179 -8 -6,927 -6,785 -6,748

 Rural Business - Cooperative Service:

 Rural Business and Industry Loans -2 -48 -28 -262 -308 -310

 Renewable Energy Guaranteed Loan Account -1 -19 -11 -32 -50 -51

 Biorefinery Assistance Loan Account ...... 53 (**) -16 37 37

 Rural Utilities Service:

 Rural Water and Waste Disposal Fund ...... (**) (**) -25 -25 -25

 Department of Commerce:

 General Administration:

 Emergency Oil, Gas, and Steel Account ...... ...... ...... 5 5 5

 Department of Defense--Military Programs ...... (**) ...... -80 -80 -80

 Department of Education:

 Office of Student Financial Assistance:

 Federal Family Education Loans -709 -3,549 -3,560 34,258 31,419 30,710

 Department of Energy:

 Title 17 Innovative Technology Loans ...... 20 71 -158 -138 -138

 Department of Health and Human Services:

 Health Resources and Services Administration:

 Health Center Loans ...... ...... (**) -2 -2 -2

 Health Education Assitance Loans ...... ...... ...... -70 -70 -70

 Department of Housing and Urban Development:

 Public and Indian Housing Programs:

 Indian Housing Loans -1 1 -13 -207 -205 -206

 Native Hawaiian Housing Loans (**) (**) (**) 2 2 2

 Community Planning and Development:

 Community Development Loans ...... (**) (**) -63 -63 -63

 Housing Programs:

 FHA-Mutual Mortgage Insurance Loans 582 6,269 16,578 12,459 18,146 18,728

 FHA-General and Special Risk Fund 33 1,076 -556 -1,351 -308 -275

 Home Ownership Preservation Entity Fund (**) (**) (**) -17 -17 -17

 Government National Mortgage Association:

 Guarantees of Mortgage-Backed Securities -174 -1,547 -1,389 7,005 5,631 5,458

 Department of the Interior:

 Bureau of Indian Affairs and Bureau of Indian Education (**) -4 -1 -56 -60 -60

 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 (**) (**) -48 -362 -363 -363

 Department of the Treasury:

 Departmental Offices:

 Air Transportation Stabilization Fund ...... ...... ...... (**) (**) (**)

 Troubled Assets Insurance Financing Fund ...... ...... ...... (**) (**) (**)

 Troubled Asset Relief Program (**) (**) 2 -9 -9 -9

 Department of Veterans Affairs:

 Veterans Benefits Administration:

 Veterans Housing Benefit Program Fund -182 399 -877 -10,795 -10,215 -10,396

 International Assistance Programs:

 Agency for International Development:

27
Net Transactions

(-) denotes net reduction of Account Balances

asset accounts

Current Fiscal Year

Fiscal Year to Date Beginning of Close of

Classification

This Month

This Year Prior Year This Year This Month This Month

Table 6. Schedule E-Net Activity, Guaranteed and Direct Loan Financing, May 2017 and Other Periods - Continued

[$ millions]

Guaranteed Loan Financing Activity: - Continued

 Ukraine Export Credit Insurance Fund ...... ...... ...... -990 -990 -990

 Loan Guarantees to Israel ...... ...... ...... -1,332 -1,332 -1,332

 Urban and Environmental Credit Guaranteed Loans (**) 1 2 -47 -46 -46

 Microenterprise and Small Enterprise Development ...... ...... ...... (**) (**) (**)

 Development Credit Authority Loan Fund -2 -12 -5 -79 -89 -91

 Tunisia Loan Fund ...... -255 ...... -484 -740 -740

 Overseas Private Investment Corporation -21 41 -46 352 413 392

 Small Business Administration:

 Business Loan Fund -156 -736 498 -1,738 -2,318 -2,474

 Independent Agencies:

 Export-Import Bank of the United States -23 -33 362 -1,425 -1,436 -1,458

 Net Activity, Guaranteed Loan Financing -635 1,793 10,920 27,550 29,977 29,342

Direct Loan Financing Activity:

 Department of Agriculture:

 Farm Service Agency:

 Agricultural Credit Insurance Fund 115 193 321 9,161 9,239 9,354

 Farm Storage Facility Loans -2 -11 -30 752 744 741

 Apple Loans Fund ...... (**) ...... (**) (**) (**)

 Emergency Boll Weevil Loan Fund ...... (**) (**) 5 5 5

 Rural Housing Service:

 Rural Community Facility Loans Fund 153 1,088 634 6,105 7,040 7,193

 Rural Housing Insurance Fund -64 -475 -335 15,533 15,123 15,058

 Multifamily Housing Revitalization Loan Account 2 21 12 290 308 310

 Rural Business - Cooperative Service:

 Rural Business and Industry Loan Fund (**) -1 -1 15 14 14

 Rural Development Loan Fund -1 -15 -14 279 266 264

 Rural Economic Development Loan Fund -1 -7 1 176 170 169

 Rural Microenterprise Investment Loans (**) 2 1 29 30 30

 Rural Utilities Service:

 Rural Water and Waste Disposal Loans -32 -201 -222 11,101 10,932 10,900

 Rural Electrification and Telecommunications Fund 136 182 -359 47,328 47,374 47,510

 Rural Telephone Bank -2 -32 -27 177 148 146

 Distance Learning and Telemedicine Program -10 -51 -77 977 936 926

 Rural Development Insurance Fund ...... ...... ...... 1,065 1,065 1,065

 Foreign Agricultural Service:

 P.L. 480 Direct Loan Fund -1 -66 -66 555 489 489

 International Debt Reduction -3 -10 -5 -20 -27 -31

 Department of Commerce:

 National Oceanic and Atmospheric Administration:

 Fisheries Finance -2 -25 -28 470 447 445

 Department of Defense--Military Programs -7 -3 37 1,630 1,633 1,626

 Department of Education:

 Office of Postsecondary Education:

 College Housing and Academic Facilities Loans (**) (**) (**) 4 4 4

 Historically Black College and University Capital Financing

 Fund (**) 80 44 1,291 1,370 1,371

 Office of Student Financial Assistance:

 Federal Direct Student Loans 1,467 40,208 41,759 975,631 1,014,372 1,015,839

 Teach Grant Loans 1 20 29 690 708 710

 Temporary Student Loan Purchase Authority -860 -6,803 -7,086 86,292 80,349 79,489

 Department of Energy:

 Advanced Technology Vehicles Manufacturing Loans ...... -310 -314 3,774 3,464 3,464

 Title 17 Innovative Technology Loans 90 69 146 10,820 10,798 10,889

 Department of Health and Human Services:

 Consumer Operated and Oriented Plan ...... -13 112 605 592 592

 Consumer Operated and Oriented Plan Program Contingency Fund ...... 17 64 168 185 185

 Department of Homeland Security:

 Disaster Assistance Loan Fund (**) -2 -3 -42 -45 -44

 Department of Housing and Urban Development:

 Housing Programs:

28
Net Transactions

(-) denotes net reduction of Account Balances

asset accounts

Current Fiscal Year

Fiscal Year to Date Beginning of Close of

Classification

This Month

This Year Prior Year This Year This Month This Month

Table 6. Schedule E-Net Activity, Guaranteed and Direct Loan Financing, May 2017 and Other Periods - Continued

[$ millions]

Direct Loan Financing Activity: - Continued

 Emergency Homeowners' Relief Fund (**) (**) (**) (**) -1 -1

 FHA-Mutual Mortgage Insurance Loans ...... 6 (**) -6 (**) (**)

 FHA-General and Special Risk Fund 26 259 263 629 861 887

 Green Retrofit Program for Multifamily Housing Fund (**) -4 -6 5 2 2

 Department of the Interior:

 Bureau of Reclamation -2 -3 -3 33 32 30

 Bureau of Indian Affairs and Bureau of Indian Education (**) (**) (**) 4 4 4

 Assistance to American Samoa Loan Fund ...... -1 -1 9 8 8

 Department of State:

 Administration of Foreign Affairs:

 Repatriation Loans (**) -1 -1 1 (**) (**)

 Department of Transportation:

 Federal Highway Administration:

 Transportation Infrastructure Finance and Innovation Fund 195 2,069 935 9,170 11,045 11,240

 Tiger Tifia Loan Fund ...... (**) (**) 618 618 618

 Federal Railroad Administration:

 Railroad Rehabilitation and Improvement Loan Fund -2 -545 -57 1,052 509 507

 Department of the Treasury:

 Departmental Offices:

 Community Development Financial Institutions Fund 7 95 88 396 484 491

 GSE Mortgage-Backed Securities Purchase Program ...... ...... ...... 4,613 4,613 4,613

 Temporary Credit and Liquidity Program -67 -1,385 -723 5,658 4,341 4,274

 Troubled Asset Relief Program -62 -386 156 419 95 32

 Small Business Lending Program (**) -104 -1,919 428 325 325

 Bureau of the Fiscal Service ...... ...... ...... (**) (**) (**)

 Department of Veterans Affairs:

 Veterans Benefits Administration:

 Veterans Housing Benefit Program Fund -3 -40 -73 440 403 400

 Native American Veteran Housing Fund -1 -2 -2 64 63 62

 Transitional Housing Loans (**) (**) (**) (**) (**) (**)

 Vocational Rehabilitation Loan Fund (**) (**) (**) 1 (**) (**)

 International Assistance Programs:

 International Security Assistance:

 Foreign Military Loan Program 198 1,355 (**) -73 1,084 1,283

 Military Debt Reduction ...... ...... ...... 30 30 30

 Agency for International Development:

 International Debt Reduction -29 -39 -11 31 21 -8

 Overseas Private Investment Corporation 102 397 113 1,765 2,060 2,162

 International Monetary Programs ...... ...... -67 -278 -278 -278

 Small Business Administration:

 Business Loan Fund (**) (**) -8 160 160 160

 Disaster Loan Fund -32 67 -244 4,928 5,027 4,994

 Independent Agencies:

 Export-Import Bank of the United States -178 -1,675 2,376 22,141 20,644 20,466

 Federal Communications Commission:

 Spectrum Auction Loan Fund (**) (**) 3 (**) (**) (**)

 Net Activity, Direct Loan Financing 1,133 33,917 35,413 1,227,096 1,259,880 1,261,013

net present value in accordance with the Credit Reform Act of 1990. Unreimbursed

costs such as administrative expenses and subsidy payments are reported on a

cash basis and included within each program's budgetary totals in Table 5.

... No Transactions

(**) Less than absolute value of $500,000

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

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 principal, sale of

collateral, interest, and subsidy received from the credit program accounts at

29
This Page Intentionally Left Blank

30
Classification June July Aug. Sept.

Fiscal

Year to

Date

Comparable

Period

Prior F.Y.

Oct. Nov. Dec. Jan. Feb. March April May

Table 7. Receipts and Outlays of the U.S. Government by Month, Fiscal Year 2017

[$ millions]

Receipts:

 Individual Income Taxes 121,576 91,724 139,537 197,231 61,251 84,072 249,320 103,981 1,048,691 1,037,796

 Corporation Income Taxes 2,277 643 72,811 9,146 2,478 12,879 59,721 5,935 165,890 162,116

 Social Insurance and Retirement Receipts:

 Employment and General Retirement 76,312 81,855 86,421 104,695 86,404 95,316 117,523 88,669 737,196 697,071

 Unemployment Insurance 2,723 3,401 375 4,689 2,833 388 5,109 17,431 36,948 39,491

 Other Retirement 326 321 399 370 323 342 323 325 2,729 2,547

 Excise Taxes 5,707 7,231 6,438 5,116 5,362 7,633 4,358 8,123 49,968 52,044

 Estate and Gift Taxes 1,326 1,550 1,931 2,427 1,082 1,976 4,198 2,015 16,504 14,864

 Customs Duties 3,069 2,897 2,846 2,967 2,490 2,667 3,009 2,421 22,367 22,899

 Miscellaneous Receipts 8,376 10,255 8,446 17,428 9,491 11,310 12,045 11,516 88,867 110,426

 Total--Receipts This Year 221,692 199,875 319,204 344,069 171,713 216,584 455,605 240,418 2,169,160 ......

 (On-Budget) 165,322 139,453 254,986 263,613 104,266 142,186 365,351 171,413 1,606,591 ......

 (Off-Budget) 56,370 60,422 64,218 80,456 67,447 74,397 90,254 69,005 562,569 ......

 Total--Receipts Prior Year 211,046 204,968 349,631 313,579 169,147 227,848 438,432 224,604 ...... 2,139,254

 (On-Budget) 155,934 145,440 292,239 237,261 108,015 154,634 354,420 160,264 ...... 1,608,207

 (Off-Budget) 55,112 59,528 57,392 76,318 61,132 73,213 84,012 64,340 ...... 531,047

Outlays:

 Legislative Branch 372 429 371 431 320 381 345 348 2,997 2,870

 Judicial Branch 569 571 721 631 582 678 572 579 4,905 4,877

 Department of Agriculture:

 Commodity Credit Corporation 9,667 2,582 1,925 467 -300 -508 -559 -579 12,695 10,482

 Foreign Agricultural Service 132 96 62 278 134 138 219 98 1,158 1,136

 Other 11,642 12,296 10,917 10,774 9,996 10,729 9,189 10,401 85,944 88,594

 Department of Commerce 641 731 837 957 690 1,800 681 739 7,077 5,992

 Department of Defense--Military Programs:

 Military Personnel 19,877 11,285 11,380 8,695 10,715 14,450 6,949 10,007 93,357 98,497

 Operation and Maintenance 17,296 18,858 23,757 16,306 19,292 23,342 18,819 21,312 158,982 157,124

 International Reconstruction and Other

 Assistance ...... ...... ...... ...... ...... ...... ...... ...... ...... (**)

 Procurement 6,046 9,558 10,854 7,579 8,314 10,195 8,101 8,141 68,788 67,691

 Research, Development, Test, and Evaluation 4,348 5,704 6,501 4,191 4,935 6,483 4,540 6,793 43,495 41,888

 Military Construction 651 553 499 528 439 588 495 797 4,550 4,765

 Family Housing 77 97 88 97 93 91 100 80 723 858

 Revolving and Management Funds 699 -221 1,142 364 -81 -48 -861 -210 784 -1,058

 Other 564 -171 -48 -134 -204 -2 -334 -484 -813 1,233

 Total Department of Defense--Military Programs 49,556 45,663 54,172 37,626 43,502 55,100 37,811 46,434 369,865 370,998

 Department of Education 1,445 4,717 5,320 8,344 8,011 6,744 5,061 4,873 44,515 47,361

 Department of Energy 2,243 2,143 2,085 1,943 2,221 2,231 1,968 1,687 16,522 16,878

 Department of Health and Human Services:

 National Institutes of Health 2,219 2,553 2,786 2,431 2,470 2,725 2,853 2,556 20,592 19,062

 Centers for Medicare and Medicaid Services:

 Grants to States for Medicaid 30,179 30,467 35,766 29,476 30,990 33,963 28,864 29,756 249,459 242,219

 Federal Hospital Insurance Trust Fund 15,507 23,540 23,116 24,771 23,502 35,123 15,554 25,334 186,448 188,460

 Federal Supplementary Medical Insurance

 Trust Fund 15,653 41,787 30,857 31,403 30,516 50,215 15,314 34,467 250,212 251,219

 Other 33,623 38,269 25,812 30,530 25,753 25,282 37,592 26,678 243,540 237,109

 Administration for Children and Families 4,331 4,060 4,388 4,020 4,555 4,656 4,103 4,333 34,445 33,091

 Other -37,816 -40,357 -28,784 -36,155 -28,511 -31,362 -42,100 -29,623 -274,708 -265,698

 Department of Homeland Security 4,422 4,104 4,590 4,685 3,479 4,095 2,933 3,060 31,368 28,381

 Department of Housing and Urban Development 2,971 3,063 4,923 1,307 3,090 3,385 3,257 3,058 25,055 16,875

 Department of the Interior 1,062 900 1,182 1,391 877 -17 433 954 6,782 7,546

 Department of Justice 2,285 2,723 2,364 48 4,142 3,742 1,253 3,912 20,468 18,729

 Department of Labor:

 Unemployment Trust Fund 2,414 2,811 2,899 3,581 3,328 3,519 2,898 2,803 24,252 25,649

 Other -5,419 1,421 1,702 1,551 1,383 1,583 961 1,179 4,361 2,191

 Department of State 1,863 2,868 1,872 2,397 1,814 1,969 2,559 2,094 17,436 16,160

 Department of Transportation:

 Highway Trust Fund 4,054 3,569 3,473 2,366 2,456 2,897 2,761 3,223 24,800 24,332

 Other 2,077 3,038 3,139 2,473 2,535 3,551 2,445 3,002 22,260 21,607

 Department of the Treasury:

 Interest on Treasury Debt Securities (Gross) 23,043 28,653 87,429 23,339 25,711 34,785 34,427 27,813 285,202 250,119

31
Classification June July Aug. Sept.

Fiscal

Year to

Date

Comparable

Period

Prior F.Y.

Oct. Nov. Dec. Jan. Feb. March April May

Table 7. Receipts and Outlays of the U.S. Government by Month, Fiscal Year 2017 - Continued

[$ millions]

Outlays: - Continued

 Other 5,784 5,404 631 5,964 53,965 15,919 13,331 8,078 109,075 115,422

 Department of Veterans Affairs:

 Compensation and Pensions 537 6,703 13,134 491 6,882 13,837 553 7,110 49,247 52,220

 National Service Life 58 59 69 55 69 81 65 75 533 564

 Other 6,744 7,322 9,073 6,804 7,319 6,640 6,513 7,613 58,029 57,543

 Corps of Engineers 470 618 639 551 520 670 528 486 4,483 4,003

 Other Defense Civil Programs 156 4,865 9,642 1,260 4,596 9,037 -812 5,189 33,934 41,100

 Environmental Protection Agency 727 802 878 844 573 591 570 569 5,554 5,947

 Executive Office of the President 31 30 42 34 32 28 50 33 279 257

 General Services Administration -199 17 40 -187 40 55 -270 132 -370 -559

 International Assistance Programs:

 International Security Assistance 1,419 1,514 908 2,235 561 975 502 531 8,644 8,555

 Multilateral Assistance 298 52 12 -1 3 1,029 1 22 1,416 2,534

 Agency for International Development 514 601 492 591 883 426 804 474 4,783 3,912

 Other -39 400 -745 -798 837 -167 604 -122 -29 -2,374

 National Aeronautics and Space Administration 1,276 1,702 2,212 1,215 1,400 1,584 1,328 1,689 12,406 12,331

 National Science Foundation 623 544 534 529 540 577 548 517 4,413 4,192

 Office of Personnel Management 8,386 8,364 6,917 8,004 8,079 8,044 8,282 8,361 64,435 61,016

 Small Business Administration 75 96 94 84 73 83 65 77 647 -805

 Social Security Administration:

 Federal Old-Age and Survivors Insurance Trust

 Fund (Off-Budget) 65,433 64,957 65,140 66,018 65,692 66,319 66,383 66,552 526,493 507,734

 Federal Disability Insurance Trust Fund

 (Off-Budget) 12,189 11,835 11,898 12,266 12,081 12,225 12,268 12,136 96,899 97,330

 Other 268 4,679 9,008 285 4,728 8,942 209 4,950 33,070 37,745

 Independent Agencies:

 Deposit Insurance Fund 63 -295 -2,529 46 -793 -3,026 128 2,318 -4,087 -6,647

 FSLIC Resolution Fund (**) (**) -4 -4 (**) (**) (**) -1 -9 515

 Postal Service:

 Off-Budget:

 Public Enterprise Funds 213 -705 -17 90 -351 -705 -243 -1,339 -3,057 -2,054

 Other 3 ...... 6 ...... 143 ...... ...... ...... 151 264

 Other 47 ...... 95 ...... -143 ...... ...... 111 111 96

 Tennessee Valley Authority 6 21 39 -13 -232 -65 -22 110 -157 267

 Other 1,749 2,816 2,727 3,523 2,092 1,693 1,164 2,199 17,963 18,662

 Undistributed Offsetting Receipts:

 Employer Share, Employee Retirement -19,507 -5,378 -6,029 -6,211 -5,756 -5,904 -5,803 -5,698 -60,285 -59,693

 Interest Received by Trust Funds 1,521 -2,884 -62,195 -1,499 -3,000 -3,153 -4,852 -1,989 -78,052 -71,948

 Rents and Royalties on the Outer Continental

 Shelf Lands -61 -297 -94 -426 -323 -323 -111 -519 -2,155 -1,597

 Other (**) (**) ...... ...... (**) ...... (**) (**) (**) -8,101

 Totals This Year:

 Total Outlays 267,523 336,544 346,540 292,812 363,757 392,816 273,177 328,844 2,602,013 ......

 (On-Budget) 199,909 262,006 313,480 225,590 287,851 316,632 205,920 253,114 2,064,502 ......

 (Off-Budget) 67,613 74,538 33,060 67,222 75,907 76,184 67,257 75,730 537,511 ......

 Total-Surplus (+) or Deficit (-) -45,831 -136,669 -27,336 51,257 -192,044 -176,232 182,428 -88,426 -432,853 ......

 (On-Budget) -34,587 -122,553 -58,493 38,023 -183,585 -174,446 159,431 -81,701 -457,911 ......

 (Off-Budget) -11,243 -14,116 31,158 13,234 -8,460 -1,786 22,997 -6,725 25,058 ......

 Total Borrowing from the Public 112,656 156,727 -10,115 -59,634 34,805 -43,262 -76,244 5,134 120,066 764,724

 Total-Outlays Prior Year 347,604 267,837 364,075 258,416 361,757 335,891 331,977 277,111 ...... 2,544,667

 (On-Budget) 282,113 195,506 309,049 215,987 287,570 262,546 266,592 202,110 ...... 2,021,473

 (Off-Budget) 65,492 72,331 55,026 42,428 74,187 73,345 65,385 75,001 ...... 523,195

 Total-Surplus (+) or Deficit (-) Prior Year -136,558 -62,869 -14,444 55,163 -192,610 -108,043 106,455 -52,507 ...... -405,413

 (On-Budget) -126,178 -50,066 -16,810 21,274 -179,555 -107,912 87,828 -41,846 ...... -413,266

 (Off-Budget) -10,380 -12,803 2,366 33,890 -13,055 -131 18,627 -10,661 ...... 7,853

Note: Details may not add to totals due to rounding. (**) Less than absolute value of $500,000

... No Transactions

32
This Month

Excess Beginning of

This Year This Month

Close of

This Month

Fiscal Year to Date Securities Held as Investments

Current Fiscal Year

Classification

Receipts Outlays Excess Receipts Outlays

Table 8. Trust Fund Impact on Budget Results and Investment Holdings as of May 31, 2017

[$ millions]

Trust Receipts, Outlays, and Investments Held:

 Airport and Airway 1,181 1,298 -116 8,924 9,222 -298 13,400 13,749 13,764

 Black Lung Disability 19 17 2 270 146 124 ...... ...... ......

 Federal Disability Insurance 13,502 12,136 1,366 112,021 96,899 15,122 45,880 59,730 61,133

 Federal Employees Life and Health ...... 29 -29 ...... -1,416 1,416 68,896 70,364 70,335

 Federal Employees Retirement 2,776 7,012 -4,237 36,780 56,530 -19,750 906,637 868,295 868,222

 Federal Hospital Insurance 19,999 25,471 -5,472 199,684 187,348 12,337 192,209 210,154 204,532

 Federal Old-Age and Survivors Insurance 57,121 66,552 -9,430 533,523 526,493 7,030 2,796,712 2,813,234 2,803,765

 Federal Supplementary Medical Insurance 32,240 34,467 -2,227 277,047 250,212 26,835 63,336 98,507 96,321

 Hazardous Substance Superfund 88 55 32 601 692 -91 4,797 4,585 4,598

 Highways 2,711 4,149 -1,438 24,926 31,064 -6,138 64,629 62,251 61,244

 Military Advances 1,956 1,826 130 18,382 18,022 360 ...... ...... ......

 Military Retirement 3,123 4,808 -1,685 114,561 34,051 80,510 591,046 673,572 671,929

 Railroad Retirement 882 1,099 -217 7,512 9,430 -1,919 2,202 2,408 2,353

 Unemployment 17,586 2,810 14,776 37,982 24,341 13,642 53,776 48,116 61,906

 Veterans Life Insurance 6 96 -90 122 647 -525 5,950 5,519 5,426

 All Other Trust 394 319 75 4,570 3,839 731 27,569 28,112 28,503

 Total Trust Fund Receipts and Outlays and Investments

 Held from Table 6-D 153,583 162,144 -8,561 1,376,906 1,247,519 129,387 4,837,039 4,958,598 4,954,031

 Less: Interfund Transactions 43,017 43,017 ...... 563,254 563,254 ...... ...... ...... ......

 Trust Fund Receipts and Outlays on the Basis of

 Tables 4 & 5 110,565 119,126 -8,561 813,652 684,265 129,387

Total Federal Fund Receipts and Outlays 129,911 209,776 -79,865 1,355,966 1,918,206 -562,239

 Less: Interfund Transactions 58 58 ...... 458 458 ......

 Federal Fund Receipts and Outlays on the Basis of

 Table 4 & 5 129,853 209,718 -79,865 1,355,508 1,917,747 -562,239

Net Budget Receipts & Outlays 240,418 328,844 -88,426 2,169,160 2,602,013 -432,853

Note: Details may not add to totals due to rounding. receipts and outlays since the receipt side of such transactions is offset

Note: Interfund receipts and outlays are transactions between Federal funds and against budget outlays. In this table, Interfund receipts are shown as an

trust funds such as Federal payments and contributions, and interest and profits adjustment to arrive at total receipts and outlays of trust funds respectively.

on investments in Federal securities. They have no net effect on overall budget ... No Transactions

33
Classification This Month Fiscal Year

to Date

Comparable Period

Prior Fiscal Year

Table 9. Summary of Receipts by Source, and Outlays by Function of the U.S. Government, May 2017 and Other Periods

[$ millions]

Receipts

 Individual Income Taxes 103,981 1,048,691 1,037,796

 Corporation Income Taxes 5,935 165,890 162,116

 Social Insurance and Retirement Receipts:

 Employment and General Retirement 88,669 737,196 697,071

 Unemployment Insurance 17,431 36,948 39,491

 Other Retirement 325 2,729 2,547

 Excise Taxes 8,123 49,968 52,044

 Estate and Gift Taxes 2,015 16,504 14,864

 Customs Duties 2,421 22,367 22,899

 Miscellaneous Receipts 11,516 88,867 110,426

 Total 240,418 2,169,160 2,139,254

Net Outlays

 National Defense 48,963 390,200 390,639

 International Affairs 3,302 33,200 28,189

 General Science, Space, and Technology 2,506 19,730 19,530

 Energy 75 2,592 2,192

 Natural Resources and Environment 2,538 22,817 23,922

 Agriculture 27 22,234 21,037

 Commerce and Housing Credit 1,329 -22,432 -24,151

 Transportation 7,451 56,404 55,571

 Community and Regional Development 1,383 15,858 13,019

 Education, Training, Employment, and Social Services 7,226 65,795 69,215

 Health 43,559 349,759 331,613

 Medicare 51,485 367,626 374,801

 Income Security 39,055 359,790 368,602

 Social Security 78,680 623,334 605,038

 Veterans Benefits and Services 14,858 108,145 110,712

 Administration of Justice 4,154 38,260 37,152

 General Government 3,452 13,289 10,636

 Net Interest 25,020 197,850 176,341

 Undistributed Offsetting Receipts -6,217 -62,439 -69,391

 Total 328,844 2,602,013 2,544,667

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

34
Explanatory Notes 

1. Flow of Data into Monthly Treasury Statement

The Monthly Treasury Statement (MTS) is assembled from data in the

central accounting system. The major sources of data include monthly

accounting reports by Federal entities and disbursing officers, and daily

reports from the Federal Reserve banks. These reports detail accounting

transactions affecting receipts and outlays of the Federal Government and

off-budget Federal entities, and their related effect on the assets and

liabilities of the U.S. Government. Information is presented in the MTS on

a modified cash basis. 

2. Notes on Receipts 

Receipts included in the report are classified into the following major

categories: (1) budget receipts and (2) offsetting collections (also called

applicable receipts). Budget receipts are collections from the public that

result from the exercise of the Government's sovereign or governmental

powers, excluding receipts offset against outlays. These collections, also 

called governmental receipts, consist mainly of tax receipts (including

social insurance taxes), receipts from court fines, certain licenses, and

deposits of earnings by the Federal Reserve System. Refunds of receipts

are treated as deductions from gross receipts. 

Offsetting collections are from other Government accounts or the public

that are of a business-type or market-oriented nature. They are classified

into two major categories: (1) offsetting collections credited to

appropriations or fund accounts, and (2) offsetting receipts (i.e., amounts

deposited in receipt accounts). Collections credited to appropriation or

fund accounts normally can be used without appropriation action by

Congress. These occur in two instances: (1) when authorized by law,

amounts collected for materials or services are treated as

reimbursements to appropriations and (2) in the three types of revolving

funds (public enterprise, intra governmental, and trust); collections are

netted against spending, and outlays are reported as the net amount. 

Offsetting receipts in receipt accounts cannot be used without being

appropriated. They are subdivided into two categories: (1) proprietary

receipts - these collections are from the public and they are offset against 

outlays by agency and by function, and (2) intra governmental funds -

these are payments into receipt accounts from Governmental

appropriation or fund accounts. The transactions may be intrabudgetary

when the payment and receipt both occur within the budget or from

receipts from off-budget Federal entities in those cases where payment is

made by a Federal entity whose budget authority and outlays are excluded

from the budget totals. 

Intrabudgetary transactions are subdivided into three categories: (1)

interfund transactions, where the payments are from one fund group

(either Federal funds or trust funds) to a receipt account in the other fund

group; (2) Federal intrafund transactions, where the payments and 

receipts both occur within the Federal fund group; and (3) trust intrafund

transactions, where the payments and receipts both occur within the trust

fund group.

Offsetting receipts are generally deducted from budget authority and

outlays by function, by subfunction, or by agency. There are four types of

receipts, however, that are deducted from budget totals as undistributed 

offsetting receipts. They are: (1) agencies' payments (including payments

by off-budget Federal entities) as employers into employees retirement

funds, (2) interest received by trust funds, (3) rents and royalties on the

Outer Continental Shelf lands, and (4) other interest (i.e., interest collected

on Outer Continental Shelf money in deposit funds when such money is

transferred into the budget). 

3. Notes on Outlays

Outlays are generally accounted for on the basis of checks issued,

electronic funds transferred, or cash payments made. Certain outlays do

not require issuance of cash or checks. An example is charges made

against appropriations for that part of employees' salaries withheld for 

taxes or savings bond allotments - these are counted as payments to the

employee and credits for whatever purpose the money was withheld.

Outlays are stated net of offsetting collections (including receipts of

revolving and management funds) and of refunds. Interest on the public

debt (public issues) is recognized on the accrual basis. Federal credit 

programs subject to the Federal Credit Reform Act of 1990 use the cash

basis of accounting and are divided into two components. The portion of

the credit activities that involve a cost to the Government (mainly

subsidies) is included within the budget program accounts. The remaining

portion of the credit activities are in non-budget financing accounts.

Outlays of off-budget Federal entities are excluded by law from budget

totals. However, they are shown separately and combined with the onbudget outlays to display total Federal outlays. 

4. Processing

The data on payments and collections are reported by account symbol

into the central accounting system. In turn, the data are extracted from 

this system for use in the preparation of the MTS. 

There are two major checks which are conducted to assure consistency

of the data reported: 

1. Verification of payment data. The monthly payment activity reported by

Federal entities on the Statements of Transactions is compared to the

payment activity of Federal entities as reported by disbursing officers. 

2. Verification of collection data. Reported collections appearing on

Statements of Transactions are compared to deposits as reported by

Federal Reserve Banks. 

5. Other Sources of Information About Federal Government Financial 

Activities

 A Glossary of Terms Used in the Federal Budget Process, 2005

(Available from the U.S. Government Accountability Office, at calling

202-512-6000. This glossary provides a basic reference document

of standardized definitions of terms used by the Federal Government

in the budget making process). 

 Daily Treasury Statement (Available on the internet at

http://www.fms.treas.gov/dts/). The Daily Treasury Statement is

published each working day of the Federal Government and provides

data on the cash and debt operations of the Treasury. 

 Monthly Statement of the Public Debt of the United States (Available

on the internet at http://www.treasurydirect.gov/govt/reports/pd/

mspd/mspd.htm). This publication provides detailed information

concerning the public debt. 

 Treasury Bulletin (Available from GPO, Washington, D.C. 20401 on a

subscription or single copy and on the internet at

https://fiscal.treasury.gov/reports-statements/treasury-bulletin/). 

Quarterly, contains a mix of narrative, tables, and charts on 

Treasury issues, Federal financial operations, international statistics, 

and special reports. 

 Budget of the United States Government, Fiscal Year 20__ (Available

from GPO, Washington, D.C. 20401 on a subscription basis only and

on the internet at http://www.access.gpo.gov/usbudget). This

publication is a single volume which provides budget information and

contains:

- Appendix, The Budget of the United States Government, FY

20

- The United States Budget in Brief, FY 20

- Analytical Perspectives

- Historical Tables

 Combined Statement of Receipts, Outlays, and Balances of the

United States Government (Available from Bureau of the Fiscal

Service, U.S. Department of Treasury, Washington, D.C. 20227 and

on the internet at http://www.fiscal.treasury.gov/fsreports/

rpt/ combStmt/combStmt_home.htm). This report includes 

budgetary results at the summary level and presents individual 

receipt and appropriation accounts at the detail level.

35
Scheduled Release

The release date for the June 2017 Statement 

will be 2:00 p.m. EST July 13, 2017.

Internet service subscribers can access the current issue of the Monthly Treasury Statement through the

Bureau of the Fiscal Service’s website:

http://www.fiscal.treasury.gov/fsreports/rpt/mthTreasStmt/mthTreasStmt_home.htm