U.S. DEPARTMENT OF THE TREASURY | BUREAU OF THE FISCAL SERVICE

Monthly Treasury Statement

Receipts and Outlays of the United States Government 

For Fiscal Year 2021 Through February 28, 2021, and Other Periods

Contents 

Summary.................................................................................................................................................................... Page 5

Receipts...................................................................................................................................................................... Page 10

Outlays........................................................................................................................................................................ Page 11

Means of Financing.................................................................................................................................................... Page 25

Receipts/Outlays by Month......................................................................................................................................... Page 35

Federal Trust Funds/ Securities.................................................................................................................................. Page 37

Receipts by Source/Outlays by Function.................................................................................................................... Page 38

Explanatory Notes....................................................................................................................................................... Page 39

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. 

3

Highlight

February has been a deficit month 55 times out of 67 fiscal years as February is the first full month of the annual individual 

tax filing season and generally contains elevated individual tax refund levels, while also not containing a major corporate or 

individual tax due date. 

Individual refunds were lower by $45 billion (-70%) this February as the tax season opened on February 12 this year 

compared with January 27 last year.
4

Receipts by Source: Outlays by Function:

Figure 1. Receipts, Outlays, and Surplus/Deficit for February 2021

Figure 2. Cumulative Receipts, Outlays, and Surplus/Deficit through Fiscal Year 2021

Receipts by Source: Outlays by Function:

Source data: Table 9

Social Security

National Defense

Health

Income Security

Medicare

Education

Veterans' Benefits & Services

Other

Customs Duties

Estate and Gift Taxes

Corporation Income Taxes 

Miscellaneous 

$5 Billion Excise Taxes

$4 Billion 

$6 Billion 

$1 Billion 

Customs Duties

Estate and Gift Taxes

Individual Income Taxes $126 Billion 

Commerce and Housing Credit

Net Interest

Total Receipts

$248 Billion

Total Outlays

$559 Billion

Social Insurance & Retirement $99 Billion 

$7 Billion 

Deficit

$311 Billion

$94 Billion 

$122 Billion 

$93 Billion 

$59 Billion 

$58 Billion 

$19 Billion

$54 Billion 

$26 Billion 

$12 Billion 

$24 Billion

Total Receipts Total Outlays

$2,483 Billion

Social Security

$557 Billion Income Security

Medicare

Deficit

$1,436 Billion

Miscellaneous 

Excise Taxes 

$45 Billion 

$30 Billion 

$89 Billion 

$24 Billion 

$9 Billion 

Individual Income Taxes $704 Billion 

Social Insurance & Retirement $535 Billion 

$466 Billion 

$315 Billion Health

$311 Billion 

$155 Billion 

$138 Billion

Other

Corporation Income Taxes

$1,047 Billion

National Defense

Net Interest

Commerce and Housing Credit

Veterans Benefits and Services

Transportation

$287 Billion

$104 Billion

$95 Billion

$55 Billion
5

Period Receipts Outlays Deficit/Surplus (-)

Table 1. Summary of Receipts, Outlays, and the Deficit/Surplus of the U.S. Government, Fiscal Years 2020 and 2021, by Month

[$ millions]

FY 2020

 October 245,521 379,988 134,467

 November 225,185 434,024 208,838

 December 335,805 349,091 13,286

 January 372,288 404,883 32,595

 February 187,951 423,229 235,278

 March 236,766 355,754 118,988

 April 241,863 979,885 738,022

 May 173,861 572,614 398,754

 June 240,829 1,104,903 864,074

 July 563,496 626,487 62,992

 August 223,221 423,233 200,012

 September 373,169 497,780 124,611

 Year-to-Date 3,419,955 6,551,872 3,131,917

FY 2021

 October 237,698 521,769 284,071

 November 219,553 364,819 145,266

 December 346,119 489,682 143,562

 January 384,651 547,483 162,832

 February 248,314 559,236 310,922

 Year-to-Date 1,436,334 2,482,988 1,046,654

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

Classification This

Month

Current

Fiscal Year

to Date

Budget

Estimates Full

Fiscal Year 1

Comparable

Prior Period

Year to Date

(2020)

Budget

Estimates

Next Fiscal

Year (2022) 1

Table 2. Summary of Budget and Off-Budget Results and Financing of the U.S. Government, February 2021 and Other Periods

[$ millions]

Total On-Budget and Off-Budget Results:

 Total Receipts 248,314 1,436,334 3,863,293 1,366,750 4,085,664

 On-Budget Receipts 173,852 1,046,152 2,852,257 990,095 3,020,952

 Off-Budget Receipts 74,462 390,182 1,011,036 376,655 1,064,712

 Total Outlays 559,236 2,482,988 4,829,359 1,991,215 5,005,418

 On-Budget Outlays 466,710 2,080,109 3,811,118 1,609,658 3,920,492

 Off-Budget Outlays 92,526 402,879 1,018,241 381,557 1,084,926

 Total Surplus (+) or Deficit (-) -310,922 -1,046,654 -966,066 -624,465 -919,754

 On-Budget Surplus (+) or Deficit (-) -292,858 -1,033,957 -958,861 -619,563 -899,540

 Off-Budget Surplus (+) or Deficit (-) -18,064 -12,697 -7,205 -4,902 -20,214

 Total On-Budget and Off-Budget Financing 310,922 1,046,654 966,066 624,465 919,754

Means of Financing:

 Borrowing from the Public 110,206 735,680 1,030,904 593,083 978,663

 Reduction of Operating Cash, Increase (-) 196,886 367,214 ...... 25,232 ......

 By Other Means 3,829 -56,241 -64,838 6,150 -58,909

1 These estimates are based on the FY 2021 Budget, released by the Office of

Management and Budget on February 10, 2020.

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

... No Transactions
6 Source data: Table 1

Receipts Outlays Deficit(-)/Surplus

2020 2021

Oct

Nov

Dec

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Jan

Feb

($1,000B)

($600B)

($200B)

$200B

$600B

($900B)

($700B)

($500B)

($300B)

($100B)

2020 2021

Oct

Nov

Dec

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Jan

Feb

$1,000B

$2,000B

$3,000B

$4,000B

($7,000B)

($5,000B)

($3,000B)

($1,000B)

($3,000B)

($2,000B)

($1,000B)

$0B

Figure 4. Monthly Receipts, Outlays, and Budget Deficit/Surplus of the U.S. Government, Cumulative,

Fiscal Years 2020 and 2021

Receipts Outlays Deficit(-)/Surplus

Figure 3. Monthly Receipts, Outlays, and Budget Deficit/Surplus of the U.S. Government, Fiscal Years

2020 and 2021

$0B
7 Source data: Table 9

$45B$39B

$24B

$89B

$704B

$535B

Fiscal Year 2021 to Date: $1,436B

2020 2021

Oct

NovDec

Jan

Feb

Mar

Apr

May

Jun

Jul

AugSep

Oct

NovDec

Jan

Feb

$0B

$50B

$100B

$150B

$200B

$250B

$300B

$350B

$400B

$450B

$500B

$550B

Receipt Amount

$7B $7B $5B

$4B

$126B

$99B

Month of February 2021: $248B

Figure 5. Receipts of the U.S. Government, by Source, Fiscal Year 2021

Figure 6. Monthly Receipts of the U.S. Government, by Source, Fiscal Years 2020 and 2021

Miscellaneous Receipts

Other

Excise Taxes

Corporation Income Taxes

Individual Income Taxes

Social Insurance and Retirement Receipts

Miscellaneous Receipts

Other

Excise Taxes

Corporation Income Taxes

Individual Income Taxes

Social Insurance and Retirement Receipts

"Other" Includes: Customs Duties and Estate and Gift Taxes

*Disclaimer: Other category is subject to change due to negative balances held.

Note: Details may not add to totals due to rounding
8

Source data: Table 9

$94B

$59B

$26B

$147B

$122B

$54B

$58B

Month of February 2021: $559B

$466B

$287B

$315B $557B

$311B

$138B

$409B

Fiscal Year 2021 to Date: $2,483B

2020 2021

Oct

NovDec

Jan

Feb

Mar

Apr

May

Jun

Jul

AugSep

Oct

NovDec

Jan

Feb

$0B

$100B

$200B

$300B

$400B

$500B

$600B

$700B

$800B

$900B

$1,000B

$1,100B

Outlay 

A

mount Figure 7. Outlays of the U.S. Government, by Source, Fiscal Year 2021

Social Security Income Security National Defense

Net Interest

Other

Medicare Health

*Disclaimer: Other category is subject to change due to negative balances held.

Figure 8. Monthly Outlays of the U.S. Government, by Source, Fiscal Years 2020 and 2021

Social Security

Medicare

Income Security

Health

National Defense

Net Interest

Other

"Other" Includes: Administration of Justice, Agriculture, Community and Regional Development, Education, Training, Employment, and

Social Services, Energy, General Government, General Science, Space, and Technology, International Affairs, Natural Resources and

Environment, Transportation, Undistributed Offsetting Receipts, Veterans' Benefits and Services.

Note: Details may not add to totals due to rounding
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, February 2021 and Other Periods

[$ millions]

Budget Receipts

 Individual Income Taxes 125,827 704,399 671,144 1,931,678

 Corporation Income Taxes 3,780 89,123 73,864 284,093

 Social Insurance and Retirement Receipts:

 Employment and General Retirement (Off-Budget) 74,462 390,182 376,655 1,011,036

 Employment and General Retirement (On-Budget) 20,861 126,800 120,912 313,944

 Unemployment Insurance 3,681 15,220 10,899 43,033

 Other Retirement 434 2,327 2,146 5,581

 Excise Taxes 4,904 24,065 33,559 87,206

 Estate and Gift Taxes 1,152 9,031 8,572 21,641

 Customs Duties 6,323 30,362 34,351 53,811

 Miscellaneous Receipts 6,891 44,825 34,648 111,270

 Total Receipts 248,314 1,436,334 1,366,750 3,863,293

 (On-Budget) 173,852 1,046,152 990,095 2,852,257

 (Off-Budget) 74,462 390,182 376,655 1,011,036

Budget Outlays

 Legislative Branch 391 2,228 2,239 5,795

 Judicial Branch 648 3,437 3,487 8,993

 Department of Agriculture 14,259 101,013 77,421 129,215

 Department of Commerce 940 7,102 6,618 12,245

 Department of Defense--Military Programs 50,862 296,785 290,323 729,329

 Department of Education 9,101 40,148 36,785 78,962

 Department of Energy 2,512 13,999 13,152 35,484

 Department of Health and Human Services 115,321 591,592 545,736 1,371,719

 Department of Homeland Security 5,830 39,417 24,248 60,330

 Department of Housing and Urban Development 4,336 19,368 19,110 52,394

 Department of the Interior 1,009 5,959 5,729 16,153

 Department of Justice 3,061 15,760 12,973 41,133

 Department of Labor 44,990 160,936 13,373 38,267

 Department of State 1,326 12,049 12,986 26,454

 Department of Transportation 8,979 40,632 32,945 88,706

 Department of the Treasury:

 Interest on Treasury Debt Securities (Gross) 32,282 191,993 228,982 575,782

 Other 47,650 258,547 91,547 114,876

 Department of Veterans Affairs 18,694 94,971 97,542 235,288

 Corps of Engineers 610 3,753 3,573 5,590

 Other Defense Civil Programs 4,688 29,037 32,052 65,316

 Environmental Protection Agency 601 3,382 3,970 7,533

 Executive Office of the President 35 179 164 430

 General Services Administration -286 -542 348 107,484

 International Assistance Programs 5,919 9,880 7,002 34,717

 National Aeronautics and Space Administration 1,606 9,175 8,660 23,846

 National Science Foundation 559 2,738 2,936 8,003

 Office of Personnel Management 8,119 43,889 44,666 0

 Small Business Administration 90,968 97,135 453 871

 Social Security Administration 98,942 490,259 476,257 1,214,807

 Independent Agencies 2,687 9,581 11,702 26,451

 Alyce Spotted Bear and Walter Soboleff Commission on Native Children (**) (**) ......

 Allowances ...... ...... ...... -7,136

 Undistributed Offsetting Receipts:

 Interest -5,196 -49,608 -63,508 -140,551

 Other -12,207 -61,808 -52,256 -139,127

 Total Outlays 559,236 2,482,988 1,991,215 4,829,359

 (On-Budget) 466,710 2,080,109 1,609,658 3,811,118

 (Off-Budget) 92,526 402,879 381,557 1,018,241

 Surplus (+) or Deficit (-) -310,922 -1,046,654 -624,465 -966,066

 (On-Budget) -292,858 -1,033,957 -619,563 -958,861

 (Off-Budget) -18,064 -12,697 -4,902 -7,205

1 These estimates are based on the FY 2021 Budget, released by the Office of ... No Transactions

Management and Budget on February 10, 2020. (**) Less than absolute value of $500,000

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

9
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, February 2021 and Other Periods

[$ millions]

Individual Income Taxes

 Withheld 133,303 558,346 599,763

 Presidential Election Campaign Fund 3 5 6

 Other 11,545 190,685 159,157

 Total -- Individual Income Taxes 144,851 19,023 125,827 749,035 44,636 704,399 758,926 87,781 671,144

Corporation Income Taxes 6,589 2,810 3,780 111,782 22,658 89,123 93,758 19,894 73,864

Social Insurance and Retirement Receipts:

 Employment and General Retirement:

 Federal Old-Age and Survivors Insurance Trust Fund:

 Federal Insurance Contributions Act Taxes 63,231 ...... 63,231 324,131 3,310 320,821 312,090 ...... 312,090

 Self-Employment Contributions Act Taxes 422 ...... 422 8,626 ...... 8,626 8,426 ...... 8,426

 Adjustments Attributable to Prior Years-FICA ...... ...... ...... 4,004 ...... 4,004 1,507 ...... 1,507

 Adjustments Attrbutable to Prior Years-SECA ...... ...... ...... 46 ...... 46 -121 ...... -121

 Total -- Federal Old-Age and Survivors Insurance Trust Fund 63,653 ...... 63,653 336,807 3,310 333,497 321,902 ...... 321,902

 Federal Disability Insurance Trust Fund:

 Federal Insurance Contributions Act Taxes 10,737 ...... 10,737 55,040 562 54,478 52,996 ...... 52,996

 Self-Employment Contributions Act Taxes 72 ...... 72 1,465 ...... 1,465 1,429 ...... 1,429

 Adjustments Attributable to Prior Years-FICA ...... ...... ...... 729 ...... 729 371 ...... 371

 Adjustments Attributable to Prior Years-SECA ...... ...... ...... 13 ...... 13 -42 ...... -42

 Total -- Federal Disability Insurance Trust Fund 10,809 ...... 10,809 57,247 562 56,685 54,753 ...... 54,753

 Federal Hospital Insurance Trust Fund:

 Federal Insurance Contributions Act Taxes 20,027 ...... 20,027 119,547 ...... 119,547 114,571 ...... 114,571

 Self-Employment Contributions Act Taxes 188 ...... 188 3,859 ...... 3,859 3,739 ...... 3,739

 Adjustments Attributable to Prior Years-FICA ...... ...... ...... 1,219 ...... 1,219 266 ...... 266

 Adjustments Attributable to Prior Years-SECA ...... ...... ...... 100 ...... 100 -18 ...... -18

 Total -- Federal Hospital Insurance Trust Fund 20,215 ...... 20,215 124,725 ...... 124,725 118,558 ...... 118,558

 Railroad Retirement:

 Rail Pension and Supplemental Annuity 358 (**) 358 1,104 5 1,100 1,243 46 1,197

 Social Security Equivalent Account 288 (**) 288 980 5 975 1,203 46 1,157

 Total -- Employment and General Retirement 95,323 (**) 95,323 520,863 3,881 516,982 497,659 92 497,567

 Unemployment Insurance:

 Deposits by States 2,906 ...... 2,906 13,396 ...... 13,396 8,912 ...... 8,912

 Federal Unemployment Taxes 779 5 774 1,843 36 1,806 1,958 32 1,926

 Railroad Unemployment Taxes 1 ...... 1 18 ...... 18 61 ...... 61

 Total -- Unemployment Insurance 3,686 5 3,681 15,256 36 15,220 10,931 32 10,899

 Other Retirement:

 Federal Employees' Retirement--Employee Share 432 ...... 432 2,317 ...... 2,317 2,133 ...... 2,133

 Non-Federal Employees Retirement 2 ...... 2 11 ...... 11 12 ...... 12

 Total -- Other Retirement 434 ...... 434 2,327 ...... 2,327 2,146 ...... 2,146

 Total -- Social Insurance and Retirement Receipts 99,443 5 99,438 538,447 3,917 534,529 510,736 124 510,612

Excise Taxes:

 Miscellaneous Excise Taxes 830 264 566 9,692 3,079 6,613 10,219 1,154 9,065

 Airport and Airway Trust Fund 1,058 ...... 1,058 2,234 6 2,228 7,725 7 7,718

 Highway Trust Fund 3,285 31 3,254 15,254 134 15,120 16,832 133 16,699

 Black Lung Disability Trust Fund 26 ...... 26 104 ...... 104 77 ...... 77

 Total -- Excise Taxes 5,199 295 4,904 27,284 3,219 24,065 34,853 1,294 33,559

Estate and Gift Taxes 1,281 129 1,152 9,441 410 9,031 8,917 345 8,572

Customs Duties 6,797 474 6,323 33,582 3,219 30,362 36,397 2,047 34,351

Miscellaneous Receipts:

 Deposit of Earnings, Federal Reserve System 4,847 ...... 4,847 33,016 ...... 33,016 24,940 ...... 24,940

 Universal Service Fund 812 ...... 812 3,670 ...... 3,670 3,861 ...... 3,861

 All Other 1,232 1 1,232 8,144 5 8,139 5,850 4 5,847

 Total -- Miscellaneous Receipts 6,891 1 6,891 44,829 5 44,825 34,651 4 34,648

Total -- Receipts 271,052 22,738 248,314 1,514,399 78,064 1,436,334 1,478,238 111,488 1,366,750

 Total -- On-Budget 196,590 22,738 173,852 1,120,345 74,192 1,046,152 1,101,584 111,488 990,095

 Total -- Off-Budget 74,462 ...... 74,462 394,054 3,872 390,182 376,655 ...... 376,655

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

... No Transactions

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, February 2021 and Other Periods

[$ millions]

Legislative Branch:

 Senate 81 (**) 81 420 (**) 420 401 1 400

 House of Representatives 119 (**) 119 641 1 640 637 1 636

 Joint Items 3 ...... 3 11 ...... 11 7 ...... 7

 Capitol Police 44 ...... 44 206 ...... 206 195 ...... 195

 Congressional Budget Office 4 ...... 4 23 ...... 23 23 ...... 23

 Architect of the Capitol 53 (**) 53 325 (**) 325 312 2 310

 Library of Congress 56 (**) 56 291 1 290 297 4 293

 Government Printing Office -7 ...... -7 32 ...... 32 69 ...... 69

 Government Accountability Office 48 ...... 48 263 ...... 263 258 ...... 258

 United States Tax Court 4 ...... 4 23 ...... 23 22 ...... 22

 Other Legislative Branch Agencies -8 ...... -8 25 ...... 25 61 ...... 61

 Proprietary Receipts from the Public ...... 6 -6 ...... 23 -23 ...... 26 -26

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

 Total--Legislative Branch 398 7 391 2,254 26 2,228 2,274 35 2,239

Judicial Branch:

 Supreme Court of the United States 9 ...... 9 47 ...... 47 43 ...... 43

 Courts of Appeals, District Courts, and Other Judicial

 Services 624 ...... 624 3,758 ...... 3,758 3,821 ...... 3,821

 Other 38 ...... 38 428 ...... 428 407 ...... 407

 Proprietary Receipts from the Public ...... 96 -96 ...... 410 -410 ...... 77 -77

 Intrabudgetary Transactions 73 ...... 73 -386 ...... -386 -707 ...... -707

 Total--Judicial Branch 744 96 648 3,847 410 3,437 3,564 77 3,487

Department of Agriculture:

 Agricultural Research Service 112 ...... 112 608 ...... 608 581 ...... 581

 National Institute of Food and Agriculture:

 Research and Education Activities 50 ...... 50 282 ...... 282 277 ...... 277

 Extension Activities 27 ...... 27 187 ...... 187 197 ...... 197

 Other 7 ...... 7 22 ...... 22 44 ...... 44

 Animal and Plant Health Inspection Service 132 ...... 132 584 ...... 584 551 ...... 551

 Food Safety and Inspection Service 80 ...... 80 437 ...... 437 432 ...... 432

 Agricultural Marketing Service 151 ...... 151 896 ...... 896 619 ...... 619

 Risk Management Agency:

 Administrative and Operating Expenses 5 ...... 5 25 ...... 25 28 ...... 28

 Federal Crop Insurance Corporation Fund 626 -70 696 6,944 2,674 4,270 9,474 3,034 6,440

 Farm Service Agency:

 Salaries and Expenses 109 ...... 109 264 ...... 264 263 ...... 263

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

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

 Commodity Credit Corporation 334 636 -301 15,082 2,691 12,391 22,146 2,548 19,598

 Tobacco Trust Fund (**) ...... (**) (**) ...... (**) ...... ...... ......

 Agricultural Credit Insurance Fund (**) 2 -2 312 17 295 316 23 293

 Other 6 ...... 6 41 ...... 41 63 ...... 63

 Total--Farm Service Agency 451 638 -187 15,698 2,708 12,991 22,787 2,570 20,217

 Natural Resources Conservation Service:

 Conservation Operations 52 ...... 52 322 ...... 322 363 ...... 363

 Farm Security and Rural Investment Programs 197 ...... 197 1,766 ...... 1,766 1,884 ...... 1,884

 Other 27 ...... 27 167 ...... 167 97 ...... 97

 Rural Development -249 ...... -249 -170 ...... -170 -176 ...... -176

 Rural Housing Service:

 Rural Housing Insurance Fund 285 30 255 453 167 287 460 195 265

 Rental Assistance Program 101 ...... 101 588 ...... 588 502 ...... 502

 Other 14 ...... 14 74 ...... 74 71 ...... 71

 Rural Utilities Service:

 Rural Electrification and Telecommunications Fund 30 2 28 175 29 145 825 54 772

 Other 37 2 35 265 26 239 270 27 244

 Foreign Agricultural Service 311 ...... 311 935 ...... 935 990 ...... 990

 Food and Nutrition Service:

 Supplemental Nutrition Assistance Program 9,105 ...... 9,105 44,619 ...... 44,619 25,901 ...... 25,901

 Child Nutrition Programs 1,930 ...... 1,930 9,748 ...... 9,748 11,398 ...... 11,398

 Special Supplemental Nutrition Program for Women,

 Infants, and Children (WIC) 413 ...... 413 2,035 ...... 2,035 2,236 ...... 2,236

 Other 84 ...... 84 515 ...... 515 259 ...... 259

 Total--Food and Nutrition Service 11,532 ...... 11,532 56,916 ...... 56,916 39,795 ...... 39,795

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, February 2021 and Other Periods - Continued

[$ millions]

Department of Agriculture: - Continued

 Forest Service:

 National Forest System 143 ...... 143 794 ...... 794 772 ...... 772

 Capital Improvement and Maintenance 11 ...... 11 116 ...... 116 201 ...... 201

 Wildland Fire Management 145 ...... 145 1,715 ...... 1,715 807 ...... 807

 Forest Service Permanent Appropriations 11 ...... 11 61 ...... 61 72 ...... 72

 Other 102 ...... 102 496 ...... 496 306 ...... 306

 Total--Forest Service 412 ...... 412 3,182 ...... 3,182 2,158 ...... 2,158

 Other 512 4 507 16,749 20 16,730 1,390 18 1,372

 Proprietary Receipts from the Public (**) 93 -93 (**) 581 -581 (**) 496 -496

 Intrabudgetary Transactions 57 ...... 57 111 ...... 111 196 ...... 196

 Total--Department of Agriculture 14,958 699 14,259 107,218 6,204 101,013 83,815 6,394 77,421

Department of Commerce:

 Economic Development Administration 66 ...... 66 301 ...... 301 134 ...... 134

 Bureau of the Census 170 ...... 170 1,890 ...... 1,890 1,934 ...... 1,934

 International Trade Administration 60 ...... 60 211 ...... 211 185 ...... 185

 National Oceanic and Atmospheric Administration 489 ...... 489 2,345 2 2,343 2,352 1 2,352

 National Institute of Standards and Technology 100 ...... 100 480 ...... 480 471 ...... 471

 National Telecommunications and Information Administration 6 (**) 6 1,451 (**) 1,451 1,324 (**) 1,324

 Other 65 9 56 452 31 422 227 32 195

 Proprietary Receipts from the Public ...... 9 -9 ...... -5 5 ...... -21 21

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

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

 Total--Department of Commerce 957 17 940 7,130 28 7,102 6,629 12 6,618

Department of Defense--Military Programs:

 Military Personnel:

 Department of the Army 5,376 ...... 5,376 29,864 ...... 29,864 28,210 ...... 28,210

 Department of the Navy 4,302 ...... 4,302 23,895 ...... 23,895 23,960 ...... 23,960

 Department of the Air Force 2,845 ...... 2,845 17,918 ...... 17,918 18,440 ...... 18,440

 Defense Agencies ...... ...... ...... 9,845 ...... 9,845 8,505 ...... 8,505

 Total--Military Personnel 12,522 ...... 12,522 81,523 ...... 81,523 79,115 ...... 79,115

 Operation and Maintenance:

 Department of the Army 5,879 ...... 5,879 29,978 ...... 29,978 29,854 ...... 29,854

 Department of the Navy 5,279 ...... 5,279 26,581 ...... 26,581 26,370 ...... 26,370

 Department of the Air Force 5,446 ...... 5,446 25,808 ...... 25,808 24,557 ...... 24,557

 Defense Agencies 6,002 ...... 6,002 31,376 ...... 31,376 30,758 ...... 30,758

 Total--Operation and Maintenance 22,606 ...... 22,606 113,744 ...... 113,744 111,539 ...... 111,539

 International Reconstruction and Other Assistance:

 Department of the Army ...... ...... ...... 1 ...... 1 2 ...... 2

 Procurement:

 Department of the Army 1,848 ...... 1,848 10,479 ...... 10,479 9,714 ...... 9,714

 Department of the Navy 3,794 ...... 3,794 22,774 ...... 22,774 21,166 ...... 21,166

 Department of the Air Force 3,221 ...... 3,221 18,014 ...... 18,014 21,439 ...... 21,439

 Defense Agencies 672 ...... 672 4,175 ...... 4,175 3,739 ...... 3,739

 Total--Procurement 9,534 ...... 9,534 55,442 ...... 55,442 56,057 ...... 56,057

 Research, Development, Test, and Evaluation:

 Department of the Army -397 ...... -397 5,186 ...... 5,186 5,136 ...... 5,136

 Department of the Navy 1,598 ...... 1,598 7,539 ...... 7,539 6,917 ...... 6,917

 Department of the Air Force 2,547 ...... 2,547 17,513 ...... 17,513 16,367 ...... 16,367

 Defense Agencies 2,215 ...... 2,215 9,930 ...... 9,930 9,012 ...... 9,012

 Total--Research, Development, Test, and Evaluation 5,964 ...... 5,964 40,168 ...... 40,168 37,433 ...... 37,433

 Military Construction:

 Department of the Army 55 ...... 55 687 ...... 687 887 ...... 887

 Department of the Navy 187 ...... 187 989 ...... 989 623 ...... 623

 Department of the Air Force 141 ...... 141 834 ...... 834 603 ...... 603

 Defense Agencies 296 ...... 296 1,348 ...... 1,348 1,131 ...... 1,131

 Total--Military Construction 679 ...... 679 3,859 ...... 3,859 3,245 ...... 3,245

 Family Housing:

 Department of the Army 32 ...... 32 205 ...... 205 166 ...... 166

 Department of the Navy 38 ...... 38 132 ...... 132 102 ...... 102

 Department of the Air Force 21 ...... 21 132 ...... 132 136 ...... 136

 Defense Agencies 3 ...... 3 25 ...... 25 19 (**) 19

 Revolving and Management Funds:

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, February 2021 and Other Periods - Continued

[$ millions]

Department of Defense--Military Programs: - Continued

 Department of the Navy -1 ...... -1 17 ...... 17 54 ...... 54

 Defense Agencies:

 Working Capital Fund -450 ...... -450 2,060 ...... 2,060 2,776 ...... 2,776

 Other 24 ...... 24 24 ...... 24 108 ...... 108

 Allowances ...... ...... ...... (**) ...... (**) -6 ...... -6

 Trust Funds:

 Department of the Army 1 ...... 1 4 ...... 4 6 ...... 6

 Department of the Navy 2 ...... 2 9 ...... 9 11 ...... 11

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

 Defense Agencies 20 ...... 20 132 ...... 132 131 ...... 131

 Proprietary Receipts from the Public:

 Department of the Army ...... 26 -26 ...... 31 -31 ...... -122 122

 Department of the Navy ...... 12 -12 ...... 125 -125 ...... 20 -20

 Department of the Air Force ...... 9 -9 ...... 9 -9 ...... 11 -11

 Defense Agencies ...... 72 -72 ...... 486 -486 ...... 147 -147

 Intrabudgetary Transactions:

 Department of the Army -5 ...... -5 -1 ...... -1 -11 ...... -11

 Department of the Navy -5 ...... -5 -16 ...... -16 -12 ...... -12

 Department of the Air Force 4 ...... 4 -9 ...... -9 88 ...... 88

 Defense Agencies -10 ...... -10 -16 ...... -16 -77 ...... -77

 Offsetting Governmental Receipts:

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

 Defense Agencies ...... ...... ...... ...... ...... ...... ...... 500 -500

 Total--Department of Defense--Military Programs 50,981 119 50,862 297,436 650 296,785 290,883 560 290,323

Department of Education:

 Office of Elementary and Secondary Education:

 Accelerating Achievement and Ensuring Equity 1,187 ...... 1,187 6,103 ...... 6,103 6,793 ...... 6,793

 Impact Aid 124 ...... 124 1,135 ...... 1,135 1,072 ...... 1,072

 Education Improvement Programs 359 ...... 359 1,757 ...... 1,757 2,125 ...... 2,125

 Other 1,894 ...... 1,894 7,418 ...... 7,418 137 ...... 137

 Total--Office of Elementary and Secondary Education 3,564 ...... 3,564 16,413 ...... 16,413 10,126 ...... 10,126

 Office of Innovation and Improvement 16 ...... 16 288 ...... 288 364 ...... 364

 Office of English Language Acquisition 42 ...... 42 267 ...... 267 329 ...... 329

 Office of Special Education and Rehabilitative Services:

 Special Education 1,091 ...... 1,091 5,057 ...... 5,057 5,518 ...... 5,518

 Rehabilitation Services and Disability Research 216 ...... 216 1,217 ...... 1,217 1,453 ...... 1,453

 Special Institutions for Persons with Disabilities 35 ...... 35 107 ...... 107 112 ...... 112

 Office of Vocational and Adult Education 140 ...... 140 703 ...... 703 704 ...... 704

 Office of Postsecondary Education:

 Higher Education 178 ...... 178 932 ...... 932 1,000 ...... 1,000

 Other 20 ...... 20 146 2 144 120 1 119

 Total--Office of Postsecondary Education 198 ...... 198 1,078 2 1,076 1,120 1 1,119

 Office of Federal Student Aid:

 Student Financial Assistance 4,066 ...... 4,066 13,211 ...... 13,211 14,589 ...... 14,589

 Student Aid Administration 133 ...... 133 726 ...... 726 637 ...... 637

 Federal Direct Student Loans ...... ...... ...... 2,728 ...... 2,728 5,245 ...... 5,245

 Federal Family Education Loans -6 ...... -6 -40 ...... -40 -105 ...... -105

 Other (**) (**) (**) 35 1 35 16 3 13

 Total--Office of Federal Student Aid 4,193 (**) 4,193 16,660 1 16,659 20,382 3 20,380

 Institute of Education Sciences 43 ...... 43 207 ...... 207 235 ...... 235

 Departmental Management 48 ...... 48 256 ...... 256 237 ...... 237

 Other 9 ...... 9 181 ...... 181 123 ...... 123

 Proprietary Receipts from the Public ...... 498 -498 ...... 2,298 -2,298 ...... 3,913 -3,913

 Intrabudgetary Transactions 2 ...... 2 15 ...... 15 (**) ...... (**)

 Total--Department of Education 9,599 498 9,101 42,448 2,301 40,148 40,703 3,917 36,785

Department of Energy:

 National Nuclear Security Administration:

 Naval Reactors 111 ...... 111 559 ...... 559 550 ...... 550

 Weapons Activities 888 ...... 888 4,916 ...... 4,916 4,637 ...... 4,637

 Defense Nuclear Nonproliferation 142 ...... 142 718 ...... 718 870 ...... 870

 Other 38 ...... 38 178 ...... 178 180 ...... 180

 Environmental and Other Defense Activities:

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, February 2021 and Other Periods - Continued

[$ millions]

Department of Energy: - Continued

 Defense Environmental Cleanup 379 ...... 379 2,452 ...... 2,452 2,452 ...... 2,452

 Other Defense Activities 108 ...... 108 391 ...... 391 398 ...... 398

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

 Energy Programs:

 Science 472 ...... 472 2,799 ...... 2,799 2,633 ...... 2,633

 Energy Supply 140 ...... 140 785 ...... 785 779 ...... 779

 Energy Efficiency and Renewable Energy 174 ...... 174 859 ...... 859 838 ...... 838

 Fossil Energy Research and Development 54 ...... 54 273 ...... 273 273 ...... 273

 Uranium Enrichment Decontamination and Decommissioning

 Fund 89 ...... 89 314 ...... 314 330 ...... 330

 Advanced Technology Vehicles Manufacturing Loan Program 1 ...... 1 2 ...... 2 1 ...... 1

 Title 17 Innovative Technology Loan Guarantee Program 1 ...... 1 10 ...... 10 9 ...... 9

 Other 137 10 127 587 49 538 511 39 472

 Total--Energy Programs 1,068 10 1,058 5,628 49 5,579 5,375 39 5,336

 Power Marketing Administration 355 363 -7 1,637 1,611 25 1,835 1,630 204

 Departmental Administration 8 ...... 8 160 ...... 160 119 ...... 119

 Proprietary Receipts from the Public ...... 63 -63 ...... 345 -345 ...... 951 -951

 Intrabudgetary Transactions -149 ...... -149 -635 ...... -635 -646 ...... -646

 Total--Department of Energy 2,947 436 2,512 16,005 2,006 13,999 15,772 2,620 13,152

Department of Health and Human Services:

 Food and Drug Administration 471 (**) 470 1,462 3 1,459 1,200 4 1,195

 Health Resources and Services Administration 1,083 ...... 1,083 5,764 ...... 5,764 4,820 ...... 4,820

 Indian Health Service 453 ...... 453 3,839 ...... 3,839 3,890 ...... 3,890

 Centers for Disease Control and Prevention 777 ...... 777 3,871 ...... 3,871 3,239 ...... 3,239

 National Institutes of Health 3,140 ...... 3,140 15,737 ...... 15,737 15,283 ...... 15,283

 Substance Abuse and Mental Health Services Administration 429 ...... 429 2,338 ...... 2,338 2,146 ...... 2,146

 Agency for Healthcare Research and Quality 36 ...... 36 143 ...... 143 140 ...... 140

 Centers for Medicare and Medicaid Services:

 Grants to States for Medicaid 39,758 ...... 39,758 204,523 ...... 204,523 172,946 ...... 172,946

 Payments to Health Care Trust Funds 54,814 ...... 54,814 189,284 ...... 189,284 152,944 ...... 152,944

 Children's Health Insurance Fund 1,127 ...... 1,127 6,309 ...... 6,309 6,630 ...... 6,630

 State Grants and Demonstrations 24 ...... 24 99 ...... 99 138 ...... 138

 Federal Hospital Insurance Trust Fund:

 Benefit Payments 29,218 ...... 29,218 143,862 ...... 143,862 146,307 ...... 146,307

 Administrative Expenses 460 ...... 460 1,504 ...... 1,504 1,517 ...... 1,517

 Total--Federal Hospital Insurance Trust Fund 29,678 ...... 29,678 145,366 ...... 145,366 147,824 ...... 147,824

 Health Care Fraud and Abuse Control 159 ...... 159 730 ...... 730 750 ...... 750

 Federal Supplementary Medical Insurance Trust Fund:

 Benefit Payments 31,688 ...... 31,688 160,267 ...... 160,267 166,572 ...... 166,572

 Administrative Expenses 369 ...... 369 1,574 ...... 1,574 1,890 ...... 1,890

 Medicare Prescription Drugs:

 Benefit Payments 8,306 ...... 8,306 42,569 ...... 42,569 42,260 ...... 42,260

 Total--Federal Supplementary Medical Insurance Trust

 Fund 40,364 ...... 40,364 204,410 ...... 204,410 210,721 ...... 210,721

 Other -415 ...... -415 3,782 ...... 3,782 3,680 ...... 3,680

 Total--Centers for Medicare and Medicaid Services 165,507 ...... 165,507 754,504 ...... 754,504 695,633 ...... 695,633

 Administration for Children and Families:

 Temporary Assistance for Needy Families 1,179 ...... 1,179 6,272 ...... 6,272 7,164 ...... 7,164

 Contingency Fund 11 ...... 11 47 ...... 47 136 ...... 136

 Payments to States for Child Support Enforcement and

 Family Support Programs 283 ...... 283 1,212 ...... 1,212 1,529 ...... 1,529

 Low Income Home Energy Assistance 392 ...... 392 1,890 ...... 1,890 1,935 ...... 1,935

 Refugee and Entrant Assistance 154 ...... 154 789 ...... 789 893 ...... 893

 Child Care Entitlement to States 288 ...... 288 1,232 ...... 1,232 1,152 ...... 1,152

 Payments to States for the Child Care and Development

 Block Grant 675 ...... 675 2,916 ...... 2,916 2,173 ...... 2,173

 Social Services Block Grant 45 ...... 45 501 ...... 501 546 ...... 546

 Children and Families Services Programs 962 ...... 962 5,320 ...... 5,320 5,229 ...... 5,229

 Payments to States for Foster Care and Adoption

 Assistance 662 ...... 662 3,793 ...... 3,793 3,519 ...... 3,519

 Other 39 ...... 39 193 ...... 193 240 ...... 240

 Total--Administration for Children and Families 4,690 ...... 4,690 24,165 ...... 24,165 24,513 ...... 24,513

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, February 2021 and Other Periods - Continued

[$ millions]

Department of Health and Human Services: - Continued

 Administration for Community Living 270 ...... 270 1,139 ...... 1,139 898 ...... 898

 Departmental Management 4,763 ...... 4,763 31,791 ...... 31,791 1,614 ...... 1,614

 Other 32 ...... 32 464 ...... 464 542 ...... 542

 Proprietary Receipts from the Public ...... 11,448 -11,448 ...... 63,894 -63,894 ...... 54,801 -54,801

 Intrabudgetary Transactions:

 Payments for Health Insurance for the Aged:

 Federal Supplementary Medical Insurance Trust Fund -54,780 ...... -54,780 -185,518 ...... -185,518 -146,925 ...... -146,925

 Payments for Tax and Other Credits:

 Federal Hospital Insurance Trust Fund -35 ...... -35 -3,779 ...... -3,779 -6,027 ...... -6,027

 Other -68 ...... -68 -430 ...... -430 -424 ...... -424

 Total--Department of Health and Human Services 126,769 11,449 115,321 655,489 63,897 591,592 600,541 54,805 545,736

Department of Homeland Security:

 Departmental Management and Operations 159 ...... 159 811 ...... 811 683 ...... 683

 Citizenship and Immigration Services 321 ...... 321 1,781 ...... 1,781 1,789 ...... 1,789

 United States Secret Service 241 ...... 241 1,083 ...... 1,083 1,049 ...... 1,049

 Transportation Security Administration 531 ...... 531 2,686 ...... 2,686 2,955 ...... 2,955

 Immigration and Customs Enforcement 630 ...... 630 3,424 ...... 3,424 3,390 ...... 3,390

 U.S. Customs and Border Protection 1,547 1 1,546 7,308 5 7,303 6,932 12 6,920

 United States Coast Guard 1,076 ...... 1,076 5,066 ...... 5,066 5,007 ...... 5,007

 National Protection and Programs Directorate 165 ...... 165 759 ...... 759 766 ...... 766

 Federal Emergency Management Agency:

 State and Local Programs (**) ...... (**) 4 ...... 4 146 ...... 146

 Firefighter Assistance Grants 6 ...... 6 26 ...... 26 67 ...... 67

 Disaster Relief 1,740 ...... 1,740 18,832 ...... 18,832 5,485 ...... 5,485

 National Flood Insurance Fund 66 148 -82 636 530 106 924 556 368

 Other 97 ...... 97 538 ...... 538 523 ...... 523

 Total--Federal Emergency Management Agency 1,909 148 1,761 20,036 530 19,506 7,145 556 6,589

 Science and Technology 63 ...... 63 302 ...... 302 317 ...... 317

 Domestic Nuclear Detection Office 39 ...... 39 151 ...... 151 116 ...... 116

 Other 49 ...... 49 227 ...... 227 214 ...... 214

 Proprietary Receipts from the Public ...... 102 -102 ...... 594 -594 ...... 405 -405

 Intrabudgetary Transactions 23 ...... 23 422 ...... 422 136 ...... 136

 Offsetting Governmental Receipts ...... 672 -672 ...... 3,509 -3,509 ...... 5,277 -5,277

 Total--Department of Homeland Security 6,753 923 5,830 44,055 4,638 39,417 30,499 6,251 24,248

Department of Housing and Urban Development:

 Public and Indian Housing Programs:

 Tenant Based Rental Assistance 2,069 ...... 2,069 10,379 ...... 10,379 9,463 ...... 9,463

 Housing Certificate Fund 1 ...... 1 15 ...... 15 84 ...... 84

 Public Housing Capital Fund 141 ...... 141 950 ...... 950 996 ...... 996

 Public Housing Operating Fund 364 ...... 364 2,183 ...... 2,183 2,036 ...... 2,036

 Revitalization of Severely Distressed Public Housing

 (Hope VI) (**) ...... (**) (**) ...... (**) 2 ...... 2

 Native American Housing Block Grant 45 ...... 45 255 ...... 255 204 ...... 204

 Other 10 ...... 10 59 ...... 59 74 ...... 74

 Total--Public and Indian Housing Programs 2,630 ...... 2,630 13,843 ...... 13,843 12,858 ...... 12,858

 Community Planning and Development:

 Housing Opportunities for Persons with AIDS 28 ...... 28 141 ...... 141 119 ...... 119

 Community Development Fund 473 ...... 473 2,359 ...... 2,359 2,085 ...... 2,085

 Home Investment Partnership Program 72 ...... 72 349 ...... 349 353 ...... 353

 Neighborhood Stabilization Program 1 ...... 1 6 ...... 6 9 ...... 9

 Homeless Assistance Grants 249 ...... 249 1,088 ...... 1,088 933 ...... 933

 Other 18 ...... 18 101 ...... 101 104 ...... 104

 Total--Community Planning and Development 841 ...... 841 4,045 ...... 4,045 3,603 ...... 3,603

 Housing Programs:

 Credit Accounts:

 FHA-Mutual Mortgage Insurance Fund, Program Account 9 ...... 9 49 ...... 49 44 ...... 44

 FHA-Mutual Mortgage Insurance Capital Reserve Account -135 ...... -135 -4,634 ...... -4,634 -3,070 ...... -3,070

 FHA-Mutual Mortgage and Cooperative Housing Insurance

 Fund, Liquidating Account (**) -1 (**) 1 -2 3 6 5 1

 FHA-General and Special Risk Fund, Liquidating Account 6 12 -6 29 88 -59 48 70 -22

 Housing for the Elderly or Handicapped Fund,

 Liquidating Account (**) 10 -10 1 66 -65 -51 25 -76

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, February 2021 and Other Periods - Continued

[$ millions]

Department of Housing and Urban Development: - Continued

 HUD Project-Based Rental Assistance 1,130 ...... 1,130 5,569 ...... 5,569 5,207 ...... 5,207

 Housing for the Elderly 64 ...... 64 323 ...... 323 309 ...... 309

 Housing for Persons with Disabilities 19 ...... 19 85 ...... 85 80 ...... 80

 Other Assisted Housing Programs 6 ...... 6 29 ...... 29 30 ...... 30

 Other 5 1 4 20 4 16 21 19 3

 Total--Housing Programs 1,104 23 1,081 1,471 156 1,315 2,625 118 2,507

 Government National Mortgage Association:

 Guarantees of Mortgage-Backed Securities -3 (**) -3 -7 (**) -8 -90 1 -90

 Management and Administration 174 ...... 174 844 ...... 844 758 ...... 758

 Other 14 ...... 14 77 ...... 77 72 ...... 72

 Proprietary Receipts from the Public:

 FHA-General and Special Risk Fund ...... 80 -80 ...... 419 -419 ...... 260 -260

 Other ...... 320 -320 ...... 322 -322 ...... 329 -329

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

 Offsetting Governmental Receipts ...... 1 -1 ...... 7 -7 ...... 6 -6

 Total--Department of Housing and Urban Development 4,760 424 4,336 20,272 904 19,368 19,825 715 19,110

Department of the Interior:

 Land and Minerals Management:

 Bureau of Land Management:

 Management of Lands and Resources 87 ...... 87 463 ...... 463 460 ...... 460

 Other 26 5 22 151 25 126 179 23 155

 Bureau of Ocean Energy Management 11 ...... 11 57 ...... 57 51 ...... 51

 Office of Surface Mining Reclamation and Enforcement 31 ...... 31 603 ...... 603 460 ...... 460

 Total--Land and Minerals Management 155 5 151 1,274 25 1,249 1,150 23 1,127

 Water and Science:

 Bureau of Reclamation:

 Water and Related Resources 88 ...... 88 391 ...... 391 469 ...... 469

 Other 41 28 12 303 216 87 290 103 187

 Central Utah Project 12 ...... 12 18 ...... 18 6 ...... 6

 United States Geological Survey 83 ...... 83 517 ...... 517 504 ...... 504

 Total--Water and Science 224 28 196 1,230 216 1,014 1,269 103 1,166

 Fish and Wildlife and Parks:

 United States Fish and Wildlife Service 201 ...... 201 1,229 ...... 1,229 1,276 ...... 1,276

 National Park Service 248 (**) 248 1,390 (**) 1,390 1,393 ...... 1,393

 Total--Fish and Wildlife and Parks 449 (**) 449 2,619 (**) 2,619 2,669 ...... 2,669

 Indian Affairs:

 Bureau of Indian Affairs and Bureau of Indian Education 150 (**) 150 775 (**) 775 1,098 (**) 1,098

 Total--Indian Affairs 150 (**) 150 775 (**) 775 1,098 (**) 1,098

 Departmental Offices:

 Mineral Leasing and Associated Payments 137 ...... 137 656 ...... 656 774 ...... 774

 Other 31 ...... 31 100 ...... 100 112 ...... 112

 Insular Affairs 17 ...... 17 156 ...... 156 182 ...... 182

 Office of the Special Trustee for American Indians 8 ...... 8 42 ...... 42 47 ...... 47

 Department-Wide Programs 128 ...... 128 805 ...... 805 477 ...... 477

 Total--Departmental Offices 322 ...... 322 1,759 ...... 1,759 1,593 ...... 1,593

 Other 146 ...... 146 617 ...... 617 341 ...... 341

 Proprietary Receipts from the Public ...... 384 -384 ...... 1,983 -1,983 ...... 2,104 -2,104

 Intrabudgetary Transactions -6 (**) -6 -75 (**) -75 -160 (**) -160

 Total--Department of the Interior 1,441 417 1,024 8,200 2,225 5,974 7,961 2,231 5,729

Department of Justice:

 General Administration 168 ...... 168 748 ...... 748 835 ...... 835

 Legal Activities and U.S. Marshals:

 General Legal Activities 255 ...... 255 1,052 ...... 1,052 850 ...... 850

 United States Attorneys 267 ...... 267 928 ...... 928 767 ...... 767

 United States Marshals Service 111 ...... 111 595 ...... 595 587 ...... 587

 Assets Forfeiture Fund 65 ...... 65 987 ...... 987 599 ...... 599

 Other 224 ...... 224 999 ...... 999 990 ...... 990

 Federal Bureau of Investigation 755 ...... 755 4,139 ...... 4,139 3,968 ...... 3,968

 Drug Enforcement Administration 209 ...... 209 1,122 ...... 1,122 1,095 ...... 1,095

 Bureau of Alcohol, Tobacco, Firearms, and Explosives 110 ...... 110 571 ...... 571 543 ...... 543

 Federal Prison System 584 29 555 3,260 139 3,121 3,346 141 3,205

 Office of Justice Programs:

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, February 2021 and Other Periods - Continued

[$ millions]

Department of Justice: - Continued

 State and Local Law Enforcement Assistance 106 ...... 106 379 ...... 379 885 ...... 885

 Community Oriented Policing Services 17 ...... 17 49 ...... 49 66 ...... 66

 Crime Victims Fund 188 ...... 188 924 ...... 924 1,138 ...... 1,138

 Other 98 ...... 98 310 ...... 310 273 ...... 273

 Other 61 ...... 61 338 ...... 338 394 ...... 394

 Proprietary Receipts from the Public ...... 29 -29 ...... 287 -287 ...... 174 -174

 Intrabudgetary Transactions 2 ...... 2 196 ...... 196 -2,732 ...... -2,732

 Offsetting Governmental Receipts ...... 100 -100 ...... 412 -412 ...... 315 -315

 Total--Department of Justice 3,220 159 3,061 16,598 838 15,760 13,603 630 12,973

Department of Labor:

 Employment and Training Administration:

 Training and Employment Services 257 ...... 257 1,258 ...... 1,258 1,388 ...... 1,388

 Office of Job Corps 120 ...... 120 629 ...... 629 664 ...... 664

 Community Service Employment for Older Americans 33 ...... 33 156 ...... 156 163 ...... 163

 Federal Unemployment Benefits and Allowances 13 ...... 13 87 ...... 87 136 ...... 136

 Federal Additional Unemployment Compensation

 Program-Recovery Act 22,516 ...... 22,516 45,637 ...... 45,637 (**) ...... (**)

 State Unemployment Insurance and Employment Service

 Operations -76 ...... -76 -77 ...... -77 -66 ...... -66

 Payments to the Unemployment Trust Fund ...... ...... ...... 153,452 ...... 153,452 1 ...... 1

 Program Administration 8 ...... 8 37 ...... 37 44 ...... 44

 Unemployment Trust Fund:

 Federal-State Unemployment Insurance:

 State Unemployment Benefits 21,322 ...... 21,322 109,733 ...... 109,733 12,135 ...... 12,135

 State Administrative Expenses 720 ...... 720 2,764 ...... 2,764 1,501 ...... 1,501

 Federal Administrative Expenses 34 ...... 34 207 ...... 207 164 ...... 164

 Other (**) ...... (**) 13 ...... 13 1 ...... 1

 Total--Unemployment Trust Fund 22,077 ...... 22,077 112,718 ...... 112,718 13,802 ...... 13,802

 Other 17 ...... 17 230 ...... 230 ...... ...... ......

 Total--Employment and Training Administration 44,965 ...... 44,965 314,125 ...... 314,125 16,132 ...... 16,132

 Pension Benefit Guaranty Corporation 578 111 467 2,834 4,541 -1,707 2,723 6,144 -3,422

 Office of Workers' Compensation Programs:

 Special Benefits -960 ...... -960 -1,267 ...... -1,267 -1,296 ...... -1,296

 Energy Employees Occupational Illness Compensation Fund 101 ...... 101 660 ...... 660 670 ...... 670

 Special Benefits for Disabled Coal Miners 5 ...... 5 23 ...... 23 27 ...... 27

 Black Lung Disability Trust Fund 17 ...... 17 83 ...... 83 82 ...... 82

 Other 32 ...... 32 147 ...... 147 149 ...... 149

 Wage and Hour Division 34 ...... 34 128 ...... 128 105 ...... 105

 Occupational Safety and Health Administration 39 ...... 39 225 ...... 225 223 ...... 223

 Mine Safety and Health Administration 39 ...... 39 156 ...... 156 144 ...... 144

 Bureau of Labor Statistics 49 ...... 49 217 ...... 217 221 ...... 221

 Departmental Management 36 ...... 36 265 ...... 265 348 ...... 348

 Other 22 ...... 22 131 ...... 131 137 ...... 137

 Proprietary Receipts from the Public ...... (**) (**) ...... 2 -2 ...... 3 -3

 Intrabudgetary Transactions 145 ...... 145 -152,249 ...... -152,249 -144 ...... -144

 Total--Department of Labor 45,102 112 44,990 165,479 4,543 160,936 19,520 6,147 13,373

Department of State:

 Administration of Foreign Affairs:

 Diplomatic and Consular Programs 1,478 ...... 1,478 4,130 ...... 4,130 3,447 ...... 3,447

 Educational and Cultural Exchange Programs 35 ...... 35 216 ...... 216 306 ...... 306

 Embassy Security, Construction, and Maintenance -64 ...... -64 453 ...... 453 1,033 ...... 1,033

 Payment to Foreign Service Retirement and Disability

 Fund ...... ...... ...... ...... ...... ...... 288 ...... 288

 Foreign Service Retirement and Disability Fund 86 ...... 86 424 ...... 424 416 ...... 416

 Other -887 ...... -887 1,027 ...... 1,027 2,031 ...... 2,031

 Total--Administration of Foreign Affairs 648 ...... 648 6,251 ...... 6,251 7,521 ...... 7,521

 International Organizations and Conferences (**) ...... (**) 635 ...... 635 1,873 ...... 1,873

 Global Health and Child Survival 537 ...... 537 4,066 ...... 4,066 3,756 ...... 3,756

 Migration and Refugee Assistance 102 ...... 102 1,004 ...... 1,004 883 ...... 883

 International Narcotics Control and Law Enforcement 135 ...... 135 444 ...... 444 412 ...... 412

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

 Other 44 ...... 44 224 ...... 224 213 ...... 213

 Proprietary Receipts from the Public ...... 132 -132 ...... 561 -561 ...... 1,380 -1,380

 Intrabudgetary Transactions -8 ...... -8 -13 ...... -13 -294 ...... -294

 Total--Department of State 1,458 132 1,326 12,610 561 12,049 14,365 1,380 12,986

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, February 2021 and Other Periods - Continued

[$ millions]

Department of Transportation:

 Office of the Secretary 56 ...... 56 481 ...... 481 273 ...... 273

 Federal Aviation Administration:

 Operations 439 ...... 439 145 ...... 145 -459 ...... -459

 Airport and Airway Trust Fund:

 Grants-In-Aid for Airports 200 ...... 200 1,771 ...... 1,771 1,165 ...... 1,165

 Facilities and Equipment 206 ...... 206 1,051 ...... 1,051 1,118 ...... 1,118

 Research, Engineering, and Development 9 ...... 9 51 ...... 51 60 ...... 60

 Trust Fund Share of FAA Operations 500 ...... 500 4,303 ...... 4,303 4,839 ...... 4,839

 Total--Airport and Airway Trust Fund 915 ...... 915 7,176 ...... 7,176 7,182 ...... 7,182

 Other 370 4 366 16,400 20 16,379 440 21 419

 Total--Federal Aviation Administration 1,724 4 1,719 23,721 20 23,701 7,163 21 7,143

 Federal Highway Administration:

 Highway Trust Fund:

 Federal-Aid Highways 2,964 ...... 2,964 16,773 ...... 16,773 17,102 ...... 17,102

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

 Other Programs 117 ...... 117 14,433 ...... 14,433 732 ...... 732

 Total--Federal Highway Administration 3,081 ...... 3,081 31,208 ...... 31,208 17,837 ...... 17,837

 Federal Motor Carrier Safety Administration 56 ...... 56 227 ...... 227 243 ...... 243

 National Highway Traffic Safety Administration 67 ...... 67 479 ...... 479 453 ...... 453

 Federal Railroad Administration:

 Capital and Debt Service Grants to the National Railroad

 Passenger Corporation ...... ...... ...... ...... ...... ...... 1 ...... 1

 Other 2,134 ...... 2,134 2,637 ...... 2,637 1,619 ...... 1,619

 Total--Federal Railroad Administration 2,134 ...... 2,134 2,637 ...... 2,637 1,620 ...... 1,620

 Federal Transit Administration:

 Formula Grants (**) ...... (**) 1 ...... 1 2 ...... 2

 Capital Investment Grants 208 ...... 208 741 ...... 741 680 ...... 680

 Transit Formula Grants 668 ...... 668 3,016 ...... 3,016 3,911 ...... 3,911

 Other 775 ...... 775 5,226 ...... 5,226 610 ...... 610

 Total--Federal Transit Administration 1,652 ...... 1,652 8,985 ...... 8,985 5,203 ...... 5,203

 Maritime Administration 164 (**) 164 332 1 331 7 (**) 7

 Other 57 9 48 227 22 206 236 18 217

 Proprietary Receipts from the Public ...... -4 4 ...... 21 -21 ...... 51 -51

 Intrabudgetary Transactions:

 Payment from the General Fund, Highway Trust Fund ...... ...... ...... -13,600 ...... -13,600 ...... ...... ......

 Other -2 ...... -2 -14,002 ...... -14,002 (**) ...... (**)

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

 Total--Department of Transportation 8,989 9 8,979 40,695 64 40,632 33,035 91 32,945

Department of the Treasury:

 Departmental Offices:

 Exchange Stabilization Fund 8 (**) 8 37 17 20 28 164 -136

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

 Troubled Asset Relief Program 50 ...... 50 204 ...... 204 368 ...... 368

 ESF - Economic Stabilization Program 1 ...... 1 163 ...... 163 ...... ...... ......

 Air Carrier Worker Support 709 ...... 709 6,891 ...... 6,891 ...... ...... ......

 Emergency Capital Investment Program (**) ...... (**) (**) ...... (**) ...... ...... ......

 Emergency Rental Assistance 426 ...... 426 24,985 ...... 24,985 ...... ...... ......

 Transportation Services (**) ...... (**) (**) ...... (**) ...... ...... ......

 Other 160 ...... 160 815 ...... 815 607 ...... 607

 Bureau of the Fiscal Service:

 Payment to the Resolution Funding Corporation ...... ...... ...... 907 ...... 907 1,314 ...... 1,314

 Financial Agent Services 69 ...... 69 359 ...... 359 333 ...... 333

 Claims, Judgements, and Relief Acts 82 ...... 82 6,411 ...... 6,411 634 ...... 634

 Other 52 (**) 52 452 (**) 451 1,247 (**) 1,246

 Total--Bureau of the Fiscal Service 203 (**) 203 8,128 (**) 8,128 3,528 (**) 3,527

 Federal Financing Bank -96 ...... -96 -627 ...... -627 -513 ...... -513

 Alcohol and Tobacco Tax and Trade Bureau:

 Salaries and Expenses 10 ...... 10 50 ...... 50 50 ...... 50

 Internal Revenue Collections for Puerto Rico 35 ...... 35 198 ...... 198 189 ...... 189

 Bureau of Engraving and Printing 11 ...... 11 39 ...... 39 30 ...... 30

 United States Mint 751 520 231 2,385 2,626 -241 823 727 96

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, February 2021 and Other Periods - Continued

[$ millions]

Department of the Treasury: - Continued

 Internal Revenue Service:

 Taxpayer Services 245 ...... 245 1,294 ...... 1,294 1,079 ...... 1,079

 Enforcement 386 ...... 386 2,092 ...... 2,092 1,998 ...... 1,998

 Operations Support 304 ...... 304 1,913 ...... 1,913 1,910 ...... 1,910

 Build America Bond Payments, Recovery Act 184 ...... 184 1,475 ...... 1,475 1,212 ...... 1,212

 Refundable Premium Tax Credits and Cost Sharing

 Reductions 4,676 ...... 4,676 21,751 ...... 21,751 20,807 ...... 20,807

 Payment Where Earned Income Credit Exceeds Liability for

 Tax 18,202 ...... 18,202 19,716 ...... 19,716 36,773 ...... 36,773

 Payment Where Child Tax Credit Exceeds Liability for Tax 10,402 ...... 10,402 11,186 ...... 11,186 18,416 ...... 18,416

 Payment Where American Opportunity Tax Credit Exceeds

 Liability for Tax 1,006 ...... 1,006 1,101 ...... 1,101 1,333 ...... 1,333

 Refunding Internal Revenue Collections, Interest 194 ...... 194 1,235 ...... 1,235 1,164 ...... 1,164

 Other 110,876 (**) 10,876 2 158,247 (**) 158,247 6,864 (**) 6,864

 Total--Internal Revenue Service 46,475 (**) 46,475 220,012 (**) 220,012 91,556 (**) 91,556

 Comptroller of the Currency 79 3 76 456 15 441 472 22 450

 Interest on the Public Debt:

 Interest on Treasury Debt Securities (Gross):

 Public Issues (Accrual Basis) 24,961 ...... 24,961 137,104 ...... 137,104 157,941 ...... 157,941

 Special Issues (Cash Basis) 7,322 ...... 7,322 54,889 ...... 54,889 71,041 ...... 71,041

 Total--Interest on Treasury Debt Securities (Gross) 32,282 ...... 32,282 191,993 ...... 191,993 228,982 ...... 228,982

 Total--Interest on the Public Debt 32,282 ...... 32,282 191,993 ...... 191,993 228,982 ...... 228,982

 Other 12 ...... 12 56 ...... 56 52 ...... 52

 Proprietary Receipts from the Public ...... 590 -590 ...... 1,516 -1,516 ...... 3,928 -3,928

 Intrabudgetary Transactions -71 ...... -71 -1,071 ...... -1,071 -803 ...... -803

 Total--Department of the Treasury 81,046 1,113 79,932 454,715 4,175 450,540 325,368 4,840 320,528

Department of Veterans Affairs:

 Joint DOD-VA Medical Facility Demonstration Fund 38 ...... 38 190 ...... 190 186 ...... 186

 Veterans Health Administration:

 Veterans Choice Fund, Veterans Health Administration 10 ...... 10 -121 ...... -121 97 ...... 97

 Medical Services 6,368 ...... 6,368 33,301 ...... 33,301 29,544 ...... 29,544

 Medical Support and Compliance 602 ...... 602 3,232 ...... 3,232 3,132 ...... 3,132

 Medical Facilities 503 ...... 503 2,665 ...... 2,665 2,605 ...... 2,605

 Other 104 34 70 541 195 346 563 199 365

 Benefits Programs:

 Public Enterprise Funds:

 Housing Accounts (**) (**) -1 (**) 3 -3 (**) 4 -3

 Other 27 208 -181 89 801 -712 330 785 -455

 Compensation and Pensions 9,393 ...... 9,393 46,900 ...... 46,900 52,649 ...... 52,649

 Readjustment Benefits 1,146 ...... 1,146 5,516 ...... 5,516 6,678 ...... 6,678

 Veterans Housing Benefit Program Fund 1 ...... 1 9 ...... 9 5 ...... 5

 Insurance Funds:

 National Service Life 50 ...... 50 236 ...... 236 264 ...... 264

 Veterans Special Life 21 1 20 87 27 60 86 32 55

 Other 11 ...... 11 51 ...... 51 43 ...... 43

 Total--Benefits Programs 10,648 209 10,439 52,887 830 52,057 60,055 821 59,235

 Departmental Administration:

 Construction 66 ...... 66 491 ...... 491 375 ...... 375

 Information Technology Systems 385 ...... 385 2,075 ...... 2,075 1,840 ...... 1,840

 General Operating Expenses 424 ...... 424 1,727 (**) 1,727 1,245 (**) 1,245

 Other 289 ...... 289 1,352 ...... 1,352 1,050 ...... 1,050

 Proprietary Receipts from the Public:

 National Service Life ...... 2 -2 ...... 10 -10 ...... 17 -17

 Other ...... 499 -499 ...... 2,337 -2,337 ...... 2,127 -2,127

 Intrabudgetary Transactions 1 ...... 1 4 ...... 4 12 ...... 12

 Total--Department of Veterans Affairs 19,438 744 18,694 98,344 3,373 94,971 100,705 3,163 97,542

Corps of Engineers:

 Construction 151 ...... 151 1,216 ...... 1,216 1,060 ...... 1,060

 Operation and Maintenance 285 ...... 285 1,573 ...... 1,573 1,580 ...... 1,580

 Flood Control and Coastal Emergencies 56 ...... 56 295 ...... 295 288 ...... 288

 Rivers and Harbors Contributed Funds 43 ...... 43 215 ...... 215 223 ...... 223

 Other 122 ...... 122 839 ...... 839 683 ...... 683

 Proprietary Receipts from the Public ...... 48 -48 ...... 386 -386 ...... 261 -261

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

 Total--Corps of Engineers 658 48 610 4,139 386 3,753 3,833 261 3,573

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, February 2021 and Other Periods - Continued

[$ millions]

Other Defense Civil Programs:

 Military Retirement:

 Payment to Military Retirement Fund ...... ...... ...... 98,106 ...... 98,106 91,873 ...... 91,873

 Military Retirement Fund 5,265 ...... 5,265 26,119 ...... 26,119 30,557 ...... 30,557

 Retiree Health Care:

 Payment to Department of Defense Medicare-Eligible

 Retiree Health Care Fund ...... ...... ...... 6,983 ...... 6,983 6,637 ...... 6,637

 Department of Defense Medicare-Eligible Retiree Health

 Care Fund 666 ...... 666 4,917 ...... 4,917 4,742 ...... 4,742

 Educational Benefits 13 ...... 13 73 ...... 73 89 ...... 89

 Other 30 ...... 30 153 ...... 153 130 ...... 130

 Proprietary Receipts from the Public ...... 3 -3 ...... 13 -13 ...... 10 -10

 Intrabudgetary Transactions -1,284 ...... -1,284 -107,302 ...... -107,302 -101,966 ...... -101,966

 Total--Other Defense Civil Programs 4,690 3 4,688 29,050 13 29,037 32,062 10 32,052

Environmental Protection Agency:

 Science and Technology 52 ...... 52 290 ...... 290 283 ...... 283

 Environmental Programs and Management 221 ...... 221 1,049 ...... 1,049 983 ...... 983

 State and Tribal Assistance Grants 237 ...... 237 1,469 ...... 1,469 2,100 ...... 2,100

 Payment to the Hazardous Substance Superfund 714 ...... 714 1,153 ...... 1,153 1,076 ...... 1,076

 Hazardous Substance Superfund 94 ...... 94 581 ...... 581 605 ...... 605

 Other 25 3 22 100 42 58 98 41 57

 Proprietary Receipts from the Public ...... 9 -9 ...... 66 -66 ...... 116 -116

 Intrabudgetary Transactions -726 ...... -726 -1,142 ...... -1,142 -1,008 ...... -1,008

 Offsetting Governmental Receipts ...... 4 -4 ...... 11 -11 ...... 10 -10

 Total--Environmental Protection Agency 617 16 601 3,501 118 3,382 4,137 167 3,970

Executive Office of the President:

 The White House 5 ...... 5 25 ...... 25 26 ...... 26

 Office of Management and Budget 9 ...... 9 45 ...... 45 45 ...... 45

 Unanticipated Needs 3 ...... 3 11 ...... 11 9 ...... 9

 Other 19 ...... 19 99 ...... 99 100 ...... 100

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

 Intrabudgetary Transactions (**) ...... (**) (**) ...... (**) -15 ...... -15

 Total--Executive Office of the President 35 (**) 35 179 (**) 179 164 (**) 164

General Services Administration:

 Real Property Activities -143 ...... -143 -269 ...... -269 392 ...... 392

 Supply and Technology Activities -168 ...... -168 -360 ...... -360 -110 ...... -110

 General Activities 34 ...... 34 134 ...... 134 114 ...... 114

 Proprietary Receipts from the Public ...... 8 -8 ...... 44 -44 ...... 43 -43

 Intrabudgetary Transactions -2 ...... -2 -4 ...... -4 -5 ...... -5

 Total--General Services Administration -277 8 -286 -498 44 -542 391 43 348

International Assistance Programs:

 Millennium Challenge Corporation 42 ...... 42 238 ...... 238 230 ...... 230

 International Security Assistance:

 Foreign Military Financing Program 2,912 ...... 2,912 4,238 ...... 4,238 5,075 ...... 5,075

 Economic Support Fund 247 ...... 247 1,276 ...... 1,276 2,028 ...... 2,028

 Other 82 ...... 82 367 (**) 367 561 7 554

 Total--International Security Assistance 3,241 ...... 3,241 5,881 (**) 5,881 7,665 7 7,658

 Multilateral Assistance:

 Contribution to the International Development

 Association ...... ...... ...... 216 ...... 216 ...... ...... ......

 Other 223 ...... 223 352 ...... 352 285 ...... 285

 Total--Multilateral Assistance 223 ...... 223 568 ...... 568 285 ...... 285

 Agency for International Development:

 Development Assistance Program 179 ...... 179 865 ...... 865 991 ...... 991

 Assistance for Europe, Eurasia and Central Asia 60 ...... 60 248 ...... 248 291 ...... 291

 International Disaster Assistance 903 ...... 903 2,376 ...... 2,376 2,017 ...... 2,017

 Operating Expenses 289 ...... 289 724 ...... 724 546 ...... 546

 Other 28 (**) 28 217 (**) 217 19 110 -91

 Proprietary Receipts from the Public ...... 4 -4 ...... 23 -23 ...... 27 -27

 Intrabudgetary Transactions (**) ...... (**) -1 ...... -1 -5 ...... -5

 Total--Agency for International Development 1,460 4 1,455 4,430 23 4,406 3,859 137 3,722

 Overseas Private Investment Corporation:

 Overseas Private Investment Corporation Accounts (**) ...... (**) 4 ...... 4 36 41 -5

 Proprietary Receipts from the Public ...... ...... ...... ...... ...... ...... ...... 57 -57

 Total--Overseas Private Investment Corporation (**) ...... (**) 4 ...... 4 36 98 -62

20
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, February 2021 and Other Periods - Continued

[$ millions]

International Assistance Programs: - Continued

 Peace Corps 42 (**) 42 149 1 148 189 1 188

 Military Sales Program:

 Foreign Military Sales Trust Fund 2,670 ...... 2,670 14,261 ...... 14,261 14,348 ...... 14,348

 Other 9 25 -16 -38 59 -97 85 3 82

 Proprietary Receipts from the Public ...... 1,714 -1,714 ...... 15,348 -15,348 ...... 19,404 -19,404

 Other 24 48 -24 156 338 -182 74 119 -45

 Total--International Assistance Programs 7,710 1,792 5,919 25,650 15,769 9,880 26,770 19,768 7,002

National Aeronautics and Space Administration:

 Science 517 ...... 517 2,717 ...... 2,717 2,695 ...... 2,695

 Aeronautics 47 ...... 47 304 ...... 304 344 ...... 344

 Exploration 457 ...... 457 2,500 ...... 2,500 1,957 ...... 1,957

 Cross Agency Support 255 ...... 255 1,247 ...... 1,247 1,102 ...... 1,102

 Space Operations 215 ...... 215 1,730 ...... 1,730 1,915 ...... 1,915

 Other 116 ...... 116 679 ...... 679 666 ...... 666

 Proprietary Receipts from the Public ...... (**) (**) ...... 1 -1 ...... 19 -19

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

 Total--National Aeronautics and Space Administration 1,606 (**) 1,606 9,176 1 9,175 8,680 19 8,660

National Science Foundation:

 Research and Related Activities 437 ...... 437 2,142 ...... 2,142 2,287 ...... 2,287

 Education and Human Resources 75 ...... 75 355 ...... 355 396 ...... 396

 Other 53 ...... 53 250 ...... 250 261 ...... 261

 Proprietary Receipts from the Public ...... 6 -6 ...... 9 -9 ...... 9 -9

 Total--National Science Foundation 565 6 559 2,747 9 2,738 2,945 9 2,936

Office of Personnel Management:

 Government Payment for Annuitants, Employees Health and

 Life Insurance Benefits 1,122 ...... 1,122 5,570 ...... 5,570 5,330 ...... 5,330

 Postal Service Retiree Health Benefits Fund 340 ...... 340 1,664 ...... 1,664 1,601 ...... 1,601

 Civil Service Retirement and Disability Fund 7,599 ...... 7,599 38,301 ...... 38,301 37,786 ...... 37,786

 Employees Life Insurance Fund 270 843 -573 1,386 2,136 -750 1,302 1,604 -302

 Employees and Retired Employees Health Benefits Fund 4,494 4,868 -374 24,071 24,533 -462 24,436 23,574 862

 Other 9 ...... 9 108 ...... 108 2 ...... 2

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

 Intrabudgetary Transactions:

 Postal Service Contributions -1 ...... -1 -525 ...... -525 -597 ...... -597

 Civil Service Retirement and Disability Fund:

 Other -3 ...... -3 -16 ...... -16 -16 ...... -16

 Total--Office of Personnel Management 13,830 5,711 8,119 70,559 26,670 43,889 69,844 25,178 44,666

Small Business Administration:

 Salaries and Expenses -24 ...... -24 616 ...... 616 135 (**) 135

 Business Loans Program 90,665 (**) 90,665 95,266 (**) 95,266 171 (**) 171

 Disaster Loans Program 324 (**) 324 1,186 (**) 1,186 32 (**) 32

 Other 21 1 20 86 8 78 124 8 116

 Proprietary Receipts from the Public ...... 16 -16 ...... 10 -10 ...... (**) (**)

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

 Total--Small Business Administration 90,985 17 90,968 97,154 19 97,135 462 9 453

Social Security Administration:

 Payments to Social Security Trust Funds 21 ...... 21 17,345 ...... 17,345 19,202 ...... 19,202

 Supplemental Security Income Program 5,054 ...... 5,054 25,073 ...... 25,073 29,618 ...... 29,618

 Federal Old-Age and Survivors Insurance Trust Fund

 (Off-Budget):

 Benefit Payments 81,783 ...... 81,783 404,484 ...... 404,484 385,088 ...... 385,088

 Administrative Expenses 310 ...... 310 1,625 ...... 1,625 1,584 ...... 1,584

 Total--Federal Old-Age and Survivors Insurance Trust

 Fund (Off-Budget) 82,093 ...... 82,093 406,109 ...... 406,109 386,672 ...... 386,672

 Federal Disability Insurance Trust Fund (Off-Budget):

 Benefit Payments 11,736 ...... 11,736 58,660 ...... 58,660 59,989 ...... 59,989

 Administrative Expenses 222 ...... 222 1,201 ...... 1,201 993 ...... 993

 Total--Federal Disability Insurance Trust Fund

 (Off-Budget) 11,958 ...... 11,958 59,861 ...... 59,861 60,982 ...... 60,982

 Other 11 ...... 11 87 ...... 87 80 ...... 80

 Proprietary Receipts from the Public:

 On-Budget ...... 172 -172 ...... 858 -858 ...... 1,066 -1,066

21
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, February 2021 and Other Periods - Continued

[$ millions]

Social Security Administration: - Continued

 Off-Budget ...... 2 -2 ...... 14 -14 ...... 29 -29

 Intrabudgetary Transactions:

 Off-Budget 3 -21 ...... -21 -17,344 ...... -17,344 -19,201 ...... -19,201

 Total--Social Security Administration 99,116 173 98,942 491,131 872 490,259 477,353 1,096 476,257

Independent Agencies:

 Broadcasting Board of Governors 118 (**) 118 332 (**) 332 337 (**) 337

 Bureau of Consumer Financial Protection 54 ...... 54 290 ...... 290 198 (**) 198

 Corporation for National and Community Service 63 (**) 62 366 (**) 366 408 (**) 407

 Corporation for Public Broadcasting 13 ...... 13 465 ...... 465 465 ...... 465

 District of Columbia:

 Courts 26 ...... 26 127 ...... 127 131 ...... 131

 General and Special Payments 160 (**) 160 401 44 357 352 41 311

 Equal Employment Opportunity Commission 31 (**) 31 173 1 173 175 1 175

 Export-Import Bank of the United States 7 ...... 7 35 ...... 35 47 (**) 47

 Federal Communications Commission:

 Universal Service Fund 744 ...... 744 3,702 ...... 3,702 3,318 ...... 3,318

 Other 210 2 208 991 12 979 809 13 796

 Federal Deposit Insurance Corporation:

 Deposit Insurance Fund -590 ...... -590 -2,002 ...... -2,002 -863 ...... -863

 FSLIC Resolution Fund (**) (**) (**) (**) (**) (**) 1 8 -7

 Total--Federal Deposit Insurance Corporation -590 (**) -590 -2,002 (**) -2,002 -862 8 -870

 Federal Drug Control Programs 22 ...... 22 153 ...... 153 140 ...... 140

 Federal Housing Finance Agency 24 ...... 24 132 ...... 132 123 ...... 123

 Institute of Museum and Library Services 15 (**) 15 97 (**) 97 96 (**) 96

 Intelligence Community Management Account 43 ...... 43 208 ...... 208 225 ...... 225

 Legal Services Corporation 87 ...... 87 233 ...... 233 218 ...... 218

 National Archives and Records Administration 31 (**) 31 176 6 171 189 15 174

 National Credit Union Administration 59 15 44 1,473 2,235 -761 435 1,477 -1,043

 National Endowment for the Arts 13 (**) 13 73 (**) 73 64 1 63

 National Endowment for the Humanities 16 (**) 16 78 (**) 78 57 (**) 57

 National Labor Relations Board 21 (**) 21 115 (**) 115 115 (**) 115

 Nuclear Regulatory Commission 64 89 -25 364 348 16 386 364 22

 Postal Service:

 Off-Budget:

 Public Enterprise Funds 5,831 5,655 176 48,582 49,956 -1,375 41,691 41,836 -144

 Other ...... ...... ...... 267 ...... 267 267 ...... 267

 Other ...... ...... ...... 55 ...... 55 57 ...... 57

 Railroad Retirement Board:

 Federal Windfall Subsidy 1 ...... 1 5 ...... 5 6 ...... 6

 Federal Payments to the Railroad Retirement Accounts (**) ...... (**) 394 ...... 394 342 ...... 342

 Railroad Unemployment Insurance Trust Fund:

 Benefit Payments 17 ...... 17 91 ...... 91 60 ...... 60

 Transfer To Administrative Funds 2 ...... 2 7 ...... 7 8 ...... 8

 Other 10 ...... 10 14 ...... 14 ...... ...... ......

 Rail Industry Pension Fund:

 Benefit Payments 467 ...... 467 2,334 ...... 2,334 2,341 ...... 2,341

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

 Transfer to Administrative Funds 9 ...... 9 36 ...... 36 41 ...... 41

 Other (**) ...... (**) (**) ...... (**) 32 ...... 32

 National Railroad Retirement Investment Trust:

 Administrative Expenses 4 ...... 4 22 ...... 22 25 ...... 25

 Transfers to the Railroad Retirement Trust Funds from

 the National Railroad Retirement Investment Trust 173 ...... 173 1,381 ...... 1,381 852 ...... 852

 Railroad Social Security Equivalent Benefit Account:

 Benefit Payments 628 ...... 628 3,139 ...... 3,139 3,170 ...... 3,170

 Transfer To Administrative Funds 3 ...... 3 11 ...... 11 13 ...... 13

 Other 2 ...... 2 -6 ...... -6 -20 ...... -20

 Proprietary Receipts from the Public ...... 41 -41 ...... 2,588 -2,588 ...... 1,499 -1,499

 Intrabudgetary Transactions:

 Other -173 ...... -173 -1,770 ...... -1,770 -1,194 ...... -1,194

 Total--Railroad Retirement Board 1,142 41 1,101 5,658 2,588 3,071 5,674 1,499 4,176

 Securities and Exchange Commission 146 (**) 146 1,004 (**) 1,004 740 6 735

22
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, February 2021 and Other Periods - Continued

[$ millions]

Independent Agencies: - Continued

 Smithsonian Institution 102 (**) 102 507 (**) 508 483 (**) 483

 Tennessee Valley Authority 2,984 3,213 -228 16,819 17,219 -400 23,572 24,301 -729

 Other 299 34 266 1,461 346 1,115 1,731 378 1,354

 Total--Independent Agencies 11,736 9,049 2,687 82,337 72,755 9,581 81,642 69,940 11,702

Undistributed Offsetting Receipts:

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

 Employer Share, Employee Retirement:

 Department of Health and Human Services:

 Federal Hospital Insurance Trust Fund:

 Federal Employer Contributions -336 ...... -336 -1,746 ...... -1,746 -1,641 ...... -1,641

 Postal Service Employer Contributions -47 ...... -47 -259 ...... -259 -279 ...... -279

 Department of State:

 Foreign Service Retirement and Disability Fund -30 ...... -30 -161 ...... -161 -156 ...... -156

 Other Defense Civil Programs:

 Military Retirement Fund -2,196 ...... -2,196 -20,289 ...... -20,289 -17,348 ...... -17,348

 Department of Defense Medicare-Eligible Retiree Health

 Care Fund ...... ...... ...... -8,622 ...... -8,622 -8,050 ...... -8,050

 Office of Personnel Management:

 Civil Service Retirement and Disability Fund -3,224 ...... -3,224 -17,355 ...... -17,355 -15,337 ...... -15,337

 Social Security Administration:

 Federal Old-Age and Survivors Insurance Trust Fund:

 Federal Employer Contributions -1,385 ...... -1,385 -6,680 ...... -6,680 -6,358 ...... -6,358

 Federal Disability Insurance Trust Fund:

 Federal Employer Contributions -235 ...... -235 -1,134 ...... -1,134 -1,080 ...... -1,080

 Other -3 ...... -3 -3 ...... -3 -2 ...... -2

 Total--Employer Share, Employee Retirement -7,455 ...... -7,455 -56,249 ...... -56,249 -50,252 ...... -50,252

 Interest Received by Trust Funds:

 Judicial Branch:

 Judicial Survivors Annuity Fund -5 ...... -5 -9 ...... -9 -9 ...... -9

 Department of Health and Human Services:

 Federal Hospital Insurance Trust Fund -18 ...... -18 -1,189 ...... -1,189 -3,021 ...... -3,021

 Federal Supplementary Medical Insurance Trust Fund -34 ...... -34 -820 ...... -820 -1,191 ...... -1,191

 Department of Homeland Security:

 Oil Spill Liability Trust Fund -10 ...... -10 -29 ...... -29 -52 ...... -52

 Other -3 ...... -3 -12 ...... -12 -21 ...... -21

 Department of Labor:

 Unemployment Trust Fund -10 ...... -10 -648 ...... -648 -1,030 ...... -1,030

 Department of State:

 Foreign Service Retirement and Disability Fund (**) ...... (**) -239 ...... -239 -267 ...... -267

 Department of Transportation:

 Airport and Airway Trust Fund -1 ...... -1 -107 ...... -107 -192 ...... -192

 Department of Veterans Affairs:

 National Service Life Insurance Fund (**) ...... (**) -32 ...... -32 -44 ...... -44

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

 Corps of Engineers -8 ...... -8 -39 ...... -39 -80 ...... -80

 Other Defense Civil Programs:

 Military Retirement Fund -4,983 ...... -4,983 2,109 ...... 2,109 -4,965 ...... -4,965

 Educational Benefits Fund -7 ...... -7 -14 ...... -14 -8 ...... -8

 Armed Forces Retirement Home (**) ...... (**) (**) ...... (**) -1 ...... -1

 Environmental Protection Agency (**) ...... (**) -1 ...... -1 -10 ...... -10

 Office of Personnel Management:

 Civil Service Retirement and Disability Fund -5 ...... -5 -11,647 ...... -11,647 -12,689 ...... -12,689

 Social Security Administration:

 Federal Old-Age and Survivors Insurance Trust Fund -54 ...... -54 -35,470 ...... -35,470 -38,137 ...... -38,137

 Federal Disability Insurance Trust Fund -4 ...... -4 -1,340 ...... -1,340 -1,414 ...... -1,414

 Independent Agencies:

 Railroad Retirement Board -13 ...... -13 -22 ...... -22 -35 ...... -35

 Other -5 ...... -5 -7 ...... -7 -18 ...... -18

 Other -35 ...... -35 -92 ...... -92 -325 ...... -325

 Total--Interest Received by Trust Funds -5,196 ...... -5,196 -49,608 ...... -49,608 -63,508 ...... -63,508

 Rents and Royalties on the Outer Continental Shelf Lands ...... 292 -292 ...... 1,099 -1,099 ...... 2,003 -2,003

 Spectrum Auction Proceeds -4,476 ...... -4,476 -4,476 ...... -4,476 ...... ...... ......

 Total--Undistributed Offsetting Receipts -17,127 292 -17,419 -110,333 1,099 -111,432 -113,760 2,003 -115,763

Total Outlays 593,703 34,467 559,236 2,697,584 214,596 2,482,988 2,203,584 212,369 1,991,215

 Total On-Budget 495,520 28,810 466,710 2,244,735 164,626 2,080,109 1,780,162 170,504 1,609,658

 Total Off-Budget 98,183 5,657 92,526 452,849 49,971 402,879 423,422 41,865 381,557

23
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, February 2021 and Other Periods - Continued

[$ millions]

Total Surplus (+) or Deficit (-) -310,922 -1,046,654 -624,465

 Total On-Budget -292,858 -1,033,957 -619,563

 Total Off-Budget -18,064 -12,697 -4,902

MEMORANDUM

Receipts Offset Against Outlays (In Millions)

Current Comparable

Fiscal Year to Period Prior

Date Fiscal Year

Proprietary Receipts 96,849 96,186

Intrabudgetary Transactions 607,744 397,036

Governmental Receipts 8,764 5,978

 Total Receipts Offset Against Outlays 713,357 499,199

1 Includes $8 billion for Economic Impact Payments to individuals and families. checks.

2 Includes $148 billion for Economic Impact Payments to individuals and families. Note: Details may not add to totals due to rounding.

3 Includes FICA and SECA tax credits, non-contributory military service credits, ... No Transactions

special benefits for the aged and credit for the unnegotiated OASI benefit (**) Less than absolute value of $500,000

24
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, February 2021 and Other Periods

[$ millions]

Liability Accounts:

 Borrowing from the Public:

 Treasury Securities, Issued Under General Financing Authorities:

 Debt Held by the Public 111,822 736,785 603,958 21,018,951 21,643,914 21,755,736

 Intragovernmental Holdings 5,988 220,187 86,600 5,926,439 6,140,638 6,146,627

 Total Treasury Securities Outstanding 117,811 956,973 690,557 26,945,391 27,784,553 27,902,364

 Plus Premium on Treasury Securities 61 4,379 -220 45,620 49,938 49,999

 Less Discount on Treasury Securities 1,421 5,433 9,158 110,053 114,065 115,486

 Total Treasury Securities Net of Premium and Discount 116,451 955,918 681,180 26,880,958 27,720,425 27,836,876

 Agency Securities, Issued Under Special Financing Authorities (See

 Schedule B; for Other Agency Borrowing, See Schedule C) -224 -248 -699 20,151 20,127 19,903

 Total Federal Securities 116,226 955,670 680,481 26,901,109 27,740,552 27,856,779

 Deduct:

 Federal Securities Held as Investments of Government Accounts

 (See Schedule D) 6,161 219,757 86,579 5,907,764 6,121,360 6,127,521

 Less Discount on Federal Securities Held as Investments of

 Government Accounts 140 -233 -819 25,727 25,354 25,494

 Net Federal Securities Held as Investments of Government

 Accounts 6,021 219,990 87,398 5,882,037 6,096,007 6,102,027

 Total Borrowing from the Public 110,206 735,680 593,083 21,019,071 21,644,545 21,754,751

 Accrued Interest Payable to the Public -29,804 -8,397 -5,041 70,656 92,063 62,259

 Allocations of Special Drawing Rights -54 1,120 352 49,709 50,883 50,829

 Uninvested Balances, Deposit Funds -6,747 -2,392 1,927 32,151 36,506 29,759

 Miscellaneous Liability Accounts (Includes Checks Outstanding Etc.) -1,260 5,128 16,957 25,940 32,328 31,068

 Total Liability Accounts 72,342 731,139 607,278 21,197,527 21,856,324 21,928,666

Asset Accounts (Deduct)

 Cash and Monetary Assets:

 U.S. Treasury Operating Cash:

 Federal Reserve Account 1 -196,886 -367,214 -25,232 1,781,679 1,611,352 1,414,465

 Balance -196,886 -367,214 -25,232 1,781,679 1,611,352 1,414,465

 Special Drawing Rights:

 Total Holdings -48 1,180 471 51,733 52,962 52,913

 SDR Certificates Issued to Federal Reserve Banks ...... ...... ...... -5,200 -5,200 -5,200

 Balance -48 1,180 471 46,533 47,762 47,713

 Reserve Position on the U.S. Quota in the IMF:

 U.S. Subscription to International Monetary Fund:

 Direct Quota Payments ...... ...... ...... 111,629 111,629 111,629

 Maintenance of Value Adjustments -127 2,631 828 5,191 7,949 7,822

 Letter of Credit Issued to IMF -82 1,918 219 -82,546 -80,546 -80,628

 Dollar Deposits with the IMF 4 -10 -30 -365 -378 -375

 Receivable/Payable (-) for Interim Maintenance of Value

 Adjustments 91 -1,910 -661 -2,698 -4,699 -4,608

 Balance -115 2,629 356 31,211 33,955 33,840

 Loans to International Monetary Fund ...... ...... -249 1,770 1,770 1,770

 Other Cash and Monetary Assets 129 311 -219 26,236 26,417 26,547

 Total Cash and Monetary Assets -196,920 -363,093 -24,874 1,887,429 1,721,256 1,524,335

 Non-Federal Securities of the National Railroad Retirement

 Investment Trust -206 988 701 24,358 25,551 25,345

 Net Activity, Guaranteed Loan Financing (See Schedule E) -50,942 70,893 -474 -466,713 -344,878 -395,820

 Net Activity, Direct Loan Financing (See Schedule E) 8,717 -25,019 7,519 1,613,268 1,579,532 1,588,249

 Miscellaneous Asset Accounts 735 1,439 80 -677 26 761

 Total Asset Accounts -238,616 -314,793 -17,048 3,057,664 2,981,487 2,742,871

Excess of Liabilities (+) or Assets (-) 310,957 1,045,932 624,326 18,139,863 18,874,837 19,185,795

Transactions Not Applied to Current Year's Surplus or Deficit (See

 Schedule A for Details) -36 721 139 ...... 757 721

Total Budget and Off-Budget Federal Entities (Financing of Deficit (+)

 or Disposition of Surplus (-)) 310,922 1,046,654 624,465 18,139,863 18,875,594 19,186,515

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

25
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, February 2021 and Other Periods

[$ millions]

Excess of Liabilities Beginning of Period:

 Based on Composition of Unified Budget in Preceding Period 18,874,837 18,139,863 14,950,418

 Adjustments During Current Fiscal Year for Changes in Composition of

 Unified Budget:

 Revisions by Federal Agencies to the Prior Budget Results ...... ...... 58,380

 Excess of Liabilities Beginning of Period (Current Basis) 18,874,837 18,139,863 15,008,798

 Budget Surplus (-) or Deficit:

 Based on Composition of Unified Budget in Prior Fiscal Year 310,922 1,046,654 624,465

 Total Surplus (-) or Deficit (Table 2) 310,922 1,046,654 624,465

 Total-On-Budget (Table 2) 292,859 1,033,957 619,563

 Total-Off-Budget (Table 2) 18,064 12,697 4,902

 Transactions Not Applied to Current Year's Surplus or Deficit:

 Premium/Discount on Buyback of U.S. Treasury Securities ...... ...... (**)

 Other 36 -721 -139

 Total-Transactions Not Applied to Current Year's Surplus or Deficit 36 -721 -139

 Excess of Liabilities Close of Period 19,185,795 19,185,795 15,633,124

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

... No Transactions

26

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, February 2021 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 -8 -7 -6 58 59 51

 Independent Agencies:

 Federal Communications Commission ...... ...... ...... (**) (**) (**)

 National Archives and Records Administration ...... ...... ...... (**) (**) (**)

 Tennessee Valley Authority -216 -242 -693 20,075 20,049 19,833

 Total Agency Securities -224 -248 -699 20,151 20,127 19,903

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

... No Transactions
Classification

This Year This Month This Month

Transactions Account Balances

Current Fiscal Year

Close of

This Month

Fiscal Year to Date Beginning of

This Year Prior Year

Table 6. Schedule C (Memorandum)-Federal Agency Borrowing Financed Through the Issue of Treasury Securities,

February 2021 and Other Periods

[$ millions]

Borrowing from the US Treasury:

 Department of Agriculture:

 Farm Service Agency:

 Commodity Credit Corporation -318 -15,498 -3,725 27,609 12,429 12,111

 Agricultural Credit Insurance Fund 183 1,207 1,114 14,721 15,746 15,929

 Farm Storage Facility Loans -22 146 120 1,242 1,410 1,388

 Apple Loans Fund ...... ...... ...... (**) (**) (**)

 Emergency Boll Weevil Loan Fund ...... -3 -1 3 (**) (**)

 Rural Housing Service:

 Rural Housing Insurance 92 393 458 18,838 19,140 19,231

 Rural Community Facility Loans Fund 59 682 570 11,096 11,719 11,778

 Multifamily Housing Revitalization Loan Account 2 11 32 549 558 560

 Rural Business - Cooperative Service:

 Rural Business and Industry Loans ...... ...... ...... 63 63 63

 Rural Development Loan Fund 1 4 5 300 303 304

 Rural Economic Development Loan Fund 1 17 9 218 234 235

 Renewable Energy Guaranteed Loan Account ...... ...... ...... 1 1 1

 Rural Microenterprise Investment Loans (**) 1 1 44 45 45

 Biorefinery Assistance Loan Account ...... ...... ...... 5 5 5

 Rural Utilities Service:

 Rural Water and Waste Disposal Fund 96 466 413 14,002 14,372 14,468

 Rural Electrification and Telecommunications Fund 20 128 107 6,679 6,787 6,807

 Rural Telephone Bank ...... ...... ...... 89 89 89

 Distance Learning and Telemedicine Program 1 8 3 626 633 634

 Foreign Agricultural Service ...... ...... ...... 363 363 363

 Department of Commerce:

 National Oceanic and Atmospheric Administration:

 Fisheries Finance 3 62 11 388 446 450

 Department of Defense--Military Programs:

 Family Housing Improvement Loans ...... 24 ...... 1,663 1,686 1,686

 Department of Education:

 College Housing and Academic Facilities Loans ...... (**) (**) 14 13 13

 Historically Black College and University Capital Financing

 Fund ...... ...... ...... 50 50 50

 Federal Direct Student Loans ...... 60,739 63,676 1,175,642 1,236,381 1,236,381

 Teach Grant Loans ...... 18 37 711 728 728

 Temporary Student Loan Purchase Authority ...... -333 -395 33,252 32,920 32,920

 Federal Family Education Loans ...... ...... ...... 40,202 40,202 40,202

 Department of Energy:

 Bonneville Power Administration Fund -50 -119 250 5,649 5,580 5,530

 Western Area Power Administration - Recovery Act ...... ...... ...... 76 76 76

 Advanced Technology Vehicles Manufacturing Loans ...... 109 ...... 180 289 289

 Title 17 Innovative Technology Loans ...... 188 33 727 914 914

 Department of Health and Human Services:

 Consumer Operated and Oriented Plan ...... ...... ...... 149 149 149

 Consumer Operated and Oriented Plan Program Contingency Fund ...... ...... ...... 58 58 58

 Department of Homeland Security:

 National Flood Insurance Fund ...... ...... ...... 20,525 20,525 20,525

 Disaster Assistance Loan Fund 1 11 1 71 81 82

 Department of Housing and Urban Development:

 Public and Indian Housing Programs:

 Low-Rent Public Housing - Loans and Other Expenses ...... ...... ...... 19 19 19

 Native Hawaiian Housing Loans (**) (**) 1 1 1 1

 Housing Programs:

 Federal Housing Administration ...... ...... ...... 51,817 51,817 51,817

 Home Ownership Preservation Equity Fund ...... ...... ...... 6 6 6

 Green Retrofit Program for Multifamily Housing-Recovery Act ...... ...... ...... 10 10 10

 Department of the Interior:

 Bureau of Indian Affairs and Bureau of Indian Education ...... ...... ...... 2 2 2

 Bureau of Reclamation Loan Fund ...... ...... ...... 28 28 28

 Assistance to American Samoa Loan Fund ...... (**) (**) 8 8 8

27
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,

February 2021 and Other Periods - Continued

[$ millions]

Borrowing from the US Treasury: - Continued

 Department of Labor:

 Black Lung Disability Trust Fund ...... -110 110 4,752 4,642 4,642

 Department of State:

 Repatriation Loans ...... 1 2 5 6 6

 Department of Transportation:

 Federal Highway Administration:

 Transportation Infrastructure Finance and Innovation Fund 25 364 763 15,155 15,494 15,519

 Federal Railroad Administration:

 Railroad Rehabilitation and Improvement Loan Fund ...... ...... (**) 1,403 1,403 1,403

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

 Minority Business Resource Center Fund ...... ...... ...... (**) (**) (**)

 Maritime Administration:

 Maritime Guaranteed Loan (Title XI) Fund ...... ...... ...... 125 125 125

 Department of the Treasury:

 Departmental Offices:

 Community Development Financial Institutions Fund (**) 2 2 102 104 104

 Temporary Credit and Liquidity Program ...... ...... ...... 2,357 2,357 2,357

 Troubled Asset Relief Program ...... ...... -2 22 22 22

 Small Business Lending Financing Fund ...... ...... ...... 47 47 47

 ESF - Economic Stabilization Program -65 -61,733 ...... 87,102 25,434 25,369

 Federal Financing Bank Revolving Fund 328 1,502 1,919 71,373 72,547 72,875

 Department of Veterans Affairs:

 Veterans Housing Benefit Program Fund ...... 613 50 503 1,116 1,116

 Native American Veteran Housing Fund ...... 6 4 80 86 86

 Vocational Rehabilitation Loan Fund ...... 2 2 1 3 3

 Corps of Engineers:

 Washington Aqueduct ...... (**) (**) (**) ...... ......

 Environmental Protection Agency:

 Water Infrastructure Finance and Innovation Loan Program 44 151 164 222 328 372

 International Assistance Programs:

 International Security Assistance:

 Foreign Military Loan Program ...... ...... ...... 1,756 1,756 1,756

 Overseas Private Investment Corporation ...... ...... -3,829 ...... ...... ......

 United States International Development Finance Corporation 95 1,598 4,165 4,678 6,181 6,276

 Small Business Administration:

 Business Loan Fund (**) 9 -1 2,528 2,537 2,537

 Disaster Loan Fund 4,869 16,782 -475 173,646 185,559 190,428

 Independent Agencies:

 Export-Import Bank of the United States ...... 2 ...... 15,388 15,390 15,390

 Presidio Trust ...... ...... ...... 45 45 45

 Railroad Retirement Board:

 Social Security Equivalent Benefit Account 389 2,226 1,800 4,384 6,222 6,611

 Smithsonian Institution:

 John F. Kennedy Center Parking Facilities ...... ...... ...... 20 20 20

 Other:

 Borrowing from the US Treasury - Other ...... (**) ...... (**) (**) (**)

 Total Borrowing from the US Treasury 5,752 9,675 67,391 1,813,390 1,817,313 1,823,065

Borrowing from the Federal Financing Bank:

 Department of Agriculture:

 Rural Utilities Service:

 Rural Electrification and Telecommunications Fund 234 985 462 46,652 47,404 47,638

 Department of Education:

 Historically Black College and University Capital Financing

 Fund 9 24 15 1,502 1,517 1,526

 Department of Energy:

 Advanced Technology Vehicles Manufacturing Loans ...... -148 -148 1,027 880 880

 Title 17 Innovative Technology Loans -54 310 797 14,421 14,785 14,731

 Department of Health and Human Services:

 Health Maintenance Organization Loan and Loan Guarantee Fund ...... ...... ...... (**) (**) (**)

 Department of Housing and Urban Development:

 Housing Programs:

28
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,

February 2021 and Other Periods - Continued

[$ millions]

Borrowing from the Federal Financing Bank: - Continued

 Federal Housing Administration 133 153 286 2,364 2,384 2,518

 Department of Transportation:

 Maritime Administration:

 Maritime Guaranteed Loan (Title XI) FFB Financing Account ...... -4 ...... 326 322 322

 Department of the Treasury:

 Departmental Offices:

 Community Development Financial Institutions Fund 2 12 31 1,155 1,165 1,167

 Department of Veterans Affairs:

 Guaranteed Transitional Housing Loans for Homeless Veterans ...... (**) (**) 4 4 4

 Independent Agencies:

 Postal Service ...... ...... ...... 14,000 14,000 14,000

 Total Borrowing from the Federal Financing Bank 324 1,333 1,444 81,451 82,460 82,784

Note: Details may not add to totals due to rounding. these funds to agencies in lieu of agencies borrowing directly through Treasury

Note: This table includes lending by the Federal Financing Bank accomplished by or issuing their own securities.

the purchase of agency financial assets, by the acquisition of agency debt ... No Transactions

securities, and by direct loans on behalf of an agency. The Federal Financing (**) Less than absolute value of $500,000

Bank borrows from Treasury and issues its own securities and in turn may loan

29
Securities Held as Investments Net Purchases or Sales (-) 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, February 2021 and Other Periods

[$ millions]

Federal Funds:

 Department of Agriculture ...... -12 (**) 238 226 226

 Department of Commerce ...... 2 2 ...... 2 2

 Department of Defense--Military Programs:

 Defense Cooperation Account ...... ...... ...... 8 8 8

 Department of Energy -61 -117 117 56,008 55,952 55,891

 Department of Health and Human Services ...... 15,979 11,006 ...... 15,979 15,979

 Department of Homeland Security 706 641 208 1,645 1,581 2,287

 Department of Housing and Urban Development:

 Housing Programs:

 Federal Housing Administration Fund -18 4,054 3,297 67,937 72,009 71,990

 Government National Mortgage Association:

 Guarantees of Mortgage-Backed Securities (**) 2,324 107 8,525 10,848 10,849

 Department of the Interior 173 1,881 221 10,350 12,058 12,231

 Department of Justice (**) (**) 7 168 168 168

 Department of Labor -324 2,593 3,183 45,575 48,491 48,167

 Department of State:

 Foreign Service Retirement and Disability Fund 1 5 5 33 37 38

 Other ...... (**) (**) 12 12 12

 Department of Transportation -100 -85 -1 2,353 2,367 2,267

 Department of the Treasury -70 202 151 12,472 12,744 12,674

 Department of Veterans Affairs:

 Veterans Reopened Insurance Fund -1 -5 -6 66 61 60

 Servicemen'S Group Life Insurance Fund 181 703 453 1,262 1,784 1,965

 Other Defense Civil Programs:

 Uniformed Services Retiree Health Care Fund 155 12,533 16,176 268,894 281,273 281,427

 International Assistance Programs 22 60 81 6,165 6,203 6,225

 Office of Personnel Management:

 Postal Service Contributions -339 -1,139 -1,005 41,868 41,068 40,729

 Independent Agencies:

 Federal Deposit Insurance Corporation:

 Deposit Insurance Fund 548 1,961 758 108,949 110,361 110,910

 FSLIC Resolution Fund (**) (**) 8 881 882 882

 Federal Housing Finance Agency -21 62 37 98 182 160

 National Credit Union Administration -63 700 1,039 17,791 18,554 18,491

 Postal Service -173 1,018 -77 14,991 16,182 16,009

 Tennessee Valley Authority ...... ...... -25 ...... ...... ......

 Other

 Treasury Securities 203 109 -255 11,325 11,230 11,434

 Other 54 -1,929 261 3,913 1,930 1,984

 Total Treasury Securities 873 41,541 35,748 681,526 722,193 723,066

 Total Federal Funds 873 41,541 35,748 681,526 722,193 723,066

Trust Funds:

 Legislative Branch:

 Library of Congress 2 2 -1 25 25 27

 United States Tax Court (**) (**) (**) 13 13 13

 Other (**) 5 4 31 36 36

 Judicial Branch:

 Judicial Retirement Funds -16 214 205 1,443 1,673 1,657

 Department of Agriculture ...... ...... ...... 6 6 6

 Department of Commerce 1,366 1,379 -727 7,666 7,678 9,044

 Department of Defense--Military Programs:

 Voluntary Separation Incentive Fund 3 1 2 75 73 76

 Other -74 -180 1 1,795 1,688 1,615

 Department of Health and Human Services:

 Federal Supplementary Medical Insurance Trust Fund 33,564 85,204 -9,076 87,477 139,117 172,681

 Other -10,218 -5,993 -15,543 137,733 141,958 131,740

 Department of Homeland Security 11 262 7 9,400 9,651 9,662

 Department of the Interior 3 5 4 104 107 110

 Department of Labor:

 Unemployment Trust Fund -800 4,811 -1,564 50,515 56,126 55,326

 Other 11 2 1 47 37 49

 Department of State:

30
Securities Held as Investments Net Purchases or Sales (-) 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, February 2021 and Other Periods - Continued

[$ millions]

Trust Funds: - Continued

 Foreign Service Retirement and Disability Fund -53 -6 312 19,981 20,027 19,974

 Other (**) -3 -1 46 43 43

 Department of Transportation:

 Airport and Airway Trust Fund 7 9,526 778 7,900 17,420 17,426

 Highway Trust Fund 130 10,975 -3,438 12,081 22,927 23,056

 Department of the Treasury -81 -483 -465 3,727 3,325 3,244

 Department of Veterans Affairs:

 General Post Fund, National Homes ...... 10 -12 112 122 122

 National Service Life Insurance -47 -193 -198 1,946 1,800 1,753

 United States Government Life Insurance Fund (**) (**) (**) 2 2 2

 Veterans Special Life Insurance Fund -19 -60 -54 1,222 1,181 1,162

 Corps of Engineers 127 657 240 9,288 9,818 9,946

 Other Defense Civil Programs:

 Military Retirement Fund 1,920 89,987 92,808 916,264 1,004,331 1,006,251

 Other -2 -21 -34 1,143 1,124 1,122

 Environmental Protection Agency 634 756 644 5,828 5,950 6,585

 National Aeronautics and Space Administration 1 1 -1 15 15 16

 Office of Personnel Management:

 Civil Service Retirement and Disability Fund

 Treasury Securities -3,935 -6,977 -7,623 962,083 959,042 955,107

 Employees Life Insurance Fund 552 729 274 49,129 49,306 49,858

 Employees and Retired Employees Health Benefits Fund -299 423 -904 28,331 29,053 28,754

 Social Security Administration:

 Federal Old-Age and Survivors Insurance Trust Fund -16,902 -13,276 -1,798 2,811,213 2,814,839 2,797,938

 Federal Disability Insurance Trust Fund -901 -321 -2,937 97,209 97,789 96,888

 Independent Agencies:

 Harry S Truman Scholarship Foundation ...... -4 -5 34 30 30

 Japan-United States Friendship Commission ...... 3 ...... 33 36 36

 Railroad Retirement Board

 Treasury Securities 125 651 -303 1,736 2,261 2,387

 Agency Securities ...... ...... ...... 1 1 1

 Other

 Treasury Securities 178 129 237 585 537 714

 Total Treasury Securities 5,288 178,216 50,831 5,226,238 5,399,167 5,404,454

 Total Agency Securities ...... ...... ...... 1 1 1

 Total Trust Funds 5,288 178,216 50,831 5,226,239 5,399,168 5,404,455

Grand Total 6,161 219,757 86,579 5,907,764 6,121,360 6,127,521

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

31
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, February 2021 and Other Periods

[$ millions]

Guaranteed Loan Financing Activity:

 Department of Agriculture:

 Farm Service Agency:

 Commodity Credit Corporation Export Fund -1 -3 -32 161 159 158

 Agricultural Credit Insurance Fund -2 4 4 -208 -202 -204

 Natural Resources Conservation Service:

 Agricultural Resource Conservation Demonstration Program ...... ...... ...... (**) (**) (**)

 Rural Housing Service:

 Rural Community Facility Loans (**) -1 1 -31 -32 -32

 Rural Housing Insurance Fund -16 -117 3 -135 -237 -252

 Rural Business - Cooperative Service:

 Rural Business and Industry Loans -14 -50 -27 -105 -142 -155

 Renewable Energy Guaranteed Loan Account -3 -4 -5 -35 -36 -39

 Biorefinery Assistance Loan Account -1 -1 -1 -38 -38 -39

 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 ...... ...... ...... -52 -52 -52

 Department of Education:

 Office of Student Financial Assistance:

 Federal Family Education Loans -222 -1,266 -860 21,245 20,201 19,979

 Department of Energy:

 Title 17 Innovative Technology Loans ...... (**) -4 -184 -185 -185

 Department of Health and Human Services:

 Health Resources and Services Administration:

 Health Center Loans (**) (**) ...... -1 -1 -1

 Health Education Assitance Loans ...... ...... ...... -70 -70 -70

 Department of Housing and Urban Development:

 Public and Indian Housing Programs:

 Indian Housing Loans (**) -6 -2 -123 -129 -129

 Native Hawaiian Housing Loans (**) (**) (**) -3 -3 -3

 Community Planning and Development:

 Community Development Loans (**) (**) (**) -5 -6 -6

 Housing Programs:

 FHA-Mutual Mortgage Insurance Loans 349 1,275 876 32,402 33,329 33,678

 FHA-General and Special Risk Fund 79 560 605 2,328 2,809 2,888

 Home Ownership Preservation Entity Fund (**) (**) (**) 1 1 1

 Government National Mortgage Association:

 Guarantees of Mortgage-Backed Securities -141 -731 -752 6,350 5,760 5,619

 Department of the Interior:

 Bureau of Indian Affairs and Bureau of Indian Education -1 -6 -2 -85 -91 -91

 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 (**) (**) 1 11 11 11

 Department of the Treasury:

 Departmental Offices:

 Air Transportation Stabilization Fund ...... ...... ...... (**) (**) (**)

 Troubled Assets Insurance Financing Fund ...... ...... ...... (**) (**) (**)

 Troubled Asset Relief Program ...... ...... (**) -1 -1 -1

 Department of Veterans Affairs:

 Veterans Benefits Administration:

 Veterans Housing Benefit Program Fund -29 -441 -117 -8,103 -8,515 -8,544

 International Assistance Programs:

 Agency for International Development:

32
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, February 2021 and Other Periods - Continued

[$ millions]

Guaranteed Loan Financing Activity: - Continued

 Ukraine Export Credit Insurance Fund ...... ...... ...... -910 -910 -910

 Loan Guarantees to Israel ...... ...... ...... -1,083 -1,083 -1,083

 Urban and Environmental Credit Guaranteed Loans ...... ...... 2 -38 -38 -38

 Microenterprise and Small Enterprise Development ...... ...... ...... (**) (**) (**)

 Development Credit Authority Loan Fund ...... ...... 2 -99 -99 -99

 Tunisia Loan Fund ...... ...... ...... -1,175 -1,175 -1,175

 Overseas Private Investment Corporation ...... ...... 23 278 278 278

 United States International Development Finance Corporation -13 81 -2 -5 88 75

 Microenterprise and Small Enterprise Development ...... ...... ...... (**) (**) (**)

 Urban and Environmental Credit (**) 2 ...... 4 6 6

 Small Business Administration:

 Business Loan Fund -50,987 71,125 -172 -516,704 -394,592 -445,579

 Independent Agencies:

 Export-Import Bank of the United States 14 236 -15 -277 -55 -41

 Net Activity, Guaranteed Loan Financing -50,986 70,658 -474 -466,713 -345,069 -396,054

Direct Loan Financing Activity:

 Department of Agriculture:

 Farm Service Agency:

 Agricultural Credit Insurance Fund 29 -22 66 13,003 12,952 12,981

 Farm Storage Facility Loans 7 75 37 866 934 941

 Apple Loans Fund ...... ...... ...... (**) (**) (**)

 Emergency Boll Weevil Loan Fund ...... -2 -2 2 (**) (**)

 Rural Housing Service:

 Rural Community Facility Loans Fund -10 324 277 10,145 10,479 10,469

 Rural Housing Insurance Fund -53 -355 -236 15,588 15,286 15,232

 Multifamily Housing Revitalization Loan Account 1 5 15 478 482 483

 Rural Business - Cooperative Service:

 Rural Business and Industry Loan Fund (**) -1 (**) (**) -1 -1

 Rural Development Loan Fund -1 -14 -11 274 261 260

 Rural Economic Development Loan Fund -2 3 -7 184 189 187

 Rural Microenterprise Investment Loans (**) -1 -1 40 39 39

 Rural Utilities Service:

 Rural Water and Waste Disposal Loans 9 -249 -104 12,163 11,906 11,915

 Rural Electrification and Telecommunications Fund 213 944 295 49,609 50,340 50,553

 Rural Telephone Bank -1 -3 -9 74 71 70

 Distance Learning and Telemedicine Program -4 -31 -31 459 432 428

 Rural Development Insurance Fund ...... ...... ...... 1,065 1,065 1,065

 Foreign Agricultural Service:

P.L. 480 Direct Loan Fund -1 -43 -53 335 294 292

International Debt Reduction ...... -1 -4 -72 -73 -73

 Department of Commerce:

 National Oceanic and Atmospheric Administration:

 Fisheries Finance -2 -14 -8 387 376 373

 Department of Defense--Military Programs -5 -9 -37 1,659 1,655 1,650

 Department of Education:

 Office of Postsecondary Education:

 College Housing and Academic Facilities Loans ...... (**) (**) 3 3 3

 Historically Black College and University Capital Financing

 Fund 5 90 14 1,330 1,416 1,420

 Office of Student Financial Assistance:

 Federal Direct Student Loans 8,253 31,180 15,642 1,147,309 1,170,236 1,178,489

 Teach Grant Loans 10 -6 11 670 654 664

 Temporary Student Loan Purchase Authority -162 -861 -2,446 48,326 47,628 47,465

 Department of Energy:

 Advanced Technology Vehicles Manufacturing Loans ...... -39 -148 1,174 1,135 1,135

 Title 17 Innovative Technology Loans -54 634 832 14,293 14,982 14,927

 Department of Health and Human Services:

 Consumer Operated and Oriented Plan -1 -15 -9 118 104 103

 Consumer Operated and Oriented Plan Program Contingency Fund (**) -1 (**) 56 55 55

 Department of Homeland Security:

33
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, February 2021 and Other Periods - Continued

[$ millions]

Direct Loan Financing Activity: - Continued

 Disaster Assistance Loan Fund (**) 5 -4 34 40 40

 Department of Housing and Urban Development:

 Housing Programs:

 Emergency Homeowners' Relief Fund (**) (**) (**) -1 -2 -2

 FHA-Mutual Mortgage Insurance Loans ...... ...... ...... (**) (**) (**)

 FHA-General and Special Risk Fund 133 175 311 2,402 2,443 2,577

 Green Retrofit Program for Multifamily Housing Fund (**) -1 -3 7 6 6

 Department of the Interior:

 Bureau of Reclamation ...... ...... ...... 29 29 29

 Bureau of Indian Affairs and Bureau of Indian Education (**) (**) (**) 2 1 1

 Assistance to American Samoa Loan Fund ...... ...... ...... 8 8 8

 Department of State:

 Administration of Foreign Affairs:

 Repatriation Loans (**) -2 (**) 2 (**) (**)

 Department of Transportation:

 Federal Highway Administration:

 Transportation Infrastructure Finance and Innovation Fund (**) -282 -4,054 14,984 14,703 14,703

 Tiger Tifia Loan Fund ...... -1 -1 62 61 61

 Federal Railroad Administration:

 Railroad Rehabilitation and Improvement Loan Fund -12 -56 -36 1,310 1,266 1,255

 Maritime Administration:

 Maritime Guaranteed Loan (Title XI) FFB Financing Account ...... -4 ...... 317 313 313

 Department of the Treasury:

 Departmental Offices:

 Community Development Financial Institutions Fund 3 13 29 1,255 1,266 1,268

 GSE Mortgage-Backed Securities Purchase Program ...... ...... ...... 4,613 4,613 4,613

 Temporary Credit and Liquidity Program -22 -733 -724 2,200 1,489 1,467

 Troubled Asset Relief Program -1 -1 -3 19 19 17

 Small Business Lending Program -2 -5 -3 45 42 39

 ESF - Economic Stabilization Program -47 -61,739 ...... 87,102 25,411 25,364

 Bureau of the Fiscal Service ...... ...... ...... (**) (**) (**)

 Department of Veterans Affairs:

 Veterans Benefits Administration:

 Veterans Housing Benefit Program Fund -5 -23 2 406 387 383

 Native American Veteran Housing Fund -1 -3 (**) 69 66 66

 Transitional Housing Loans (**) (**) (**) (**) (**) (**)

 Vocational Rehabilitation Loan Fund (**) (**) (**) (**) (**) (**)

 Environmental Protection Agency:

 Water Infrastructure Finance and Innovation Loan Program 44 140 163 222 317 361

 International Assistance Programs:

 International Security Assistance:

 Foreign Military Loan Program -96 -500 -405 1,724 1,319 1,223

 Military Debt Reduction ...... ...... ...... (**) (**) (**)

 Agency for International Development:

 International Debt Reduction ...... ...... -26 -172 -172 -172

 Overseas Private Investment Corporation ...... ...... 42 2,902 2,902 2,902

 International Monetary Programs ...... ...... ...... -278 -278 -278

 United States International Development Finance Corporation 1 1,089 -101 652 1,740 1,741

 International Debt Reduction ...... ...... ...... -9 -9 -9

 Small Business Administration:

 Business Loan Fund -25 -28 -1 202 199 174

 Disaster Loan Fund 521 5,646 -277 162,429 167,555 168,075

 Independent Agencies:

 Export-Import Bank of the United States -34 -758 -1,476 11,197 10,473 10,439

 Federal Communications Commission:

 Spectrum Auction Loan Fund ...... ...... ...... (**) (**) (**)

 Net Activity, Direct Loan Financing 8,686 -25,478 7,519 1,613,268 1,579,104 1,587,790

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

34
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 2021

[$ millions]

Receipts:

 Individual Income Taxes 108,748 93,775 144,481 231,569 125,827 704,399 671,144

 Corporation Income Taxes 9,152 -3,192 62,920 16,463 3,780 89,123 73,864

 Social Insurance and Retirement Receipts:

 Employment and General Retirement 93,455 101,445 111,189 115,570 95,323 516,982 497,567

 Unemployment Insurance 1,891 3,810 3,666 2,172 3,681 15,220 10,899

 Other Retirement 522 466 477 429 434 2,327 2,146

 Excise Taxes 4,747 5,602 5,333 3,479 4,904 24,065 33,559

 Estate and Gift Taxes 2,149 1,839 2,212 1,680 1,152 9,031 8,572

 Customs Duties 6,156 5,965 6,047 5,871 6,323 30,362 34,351

 Miscellaneous Receipts 10,879 9,843 9,794 7,419 6,891 44,825 34,648

 Total--Receipts This Year 237,698 219,553 346,119 384,651 248,314 1,436,334 ......

 (On-Budget) 168,235 144,274 264,479 295,313 173,852 1,046,152 ......

 (Off-Budget) 69,463 75,279 81,640 89,338 74,462 390,182 ......

 Total--Receipts Prior Year 245,521 225,185 335,805 372,288 187,951 ...... 1,366,750

 (On-Budget) 181,095 155,648 259,671 281,546 112,136 ...... 990,095

 (Off-Budget) 64,426 69,537 76,135 90,742 75,815 ...... 376,655

Outlays:

 Legislative Branch 505 468 416 449 391 2,228 2,239

 Judicial Branch 810 684 656 639 648 3,437 3,487

 Department of Agriculture:

 Commodity Credit Corporation 7,742 2,379 2,228 344 -301 12,391 19,598

 Foreign Agricultural Service 121 349 128 25 311 935 990

 Other 23,995 16,512 18,616 14,316 14,250 87,688 56,833

 Department of Commerce 1,282 1,400 2,495 985 940 7,102 6,618

 Department of Defense--Military Programs:

 Military Personnel 34,709 8,378 16,869 9,044 12,522 81,523 79,115

 Operation and Maintenance 22,969 22,978 24,228 20,963 22,606 113,744 111,539

 International Reconstruction and Other

 Assistance (**) ...... ...... 1 ...... 1 2

 Procurement 9,329 10,322 13,028 13,229 9,534 55,442 56,057

 Research, Development, Test, and Evaluation 7,952 8,251 10,443 7,559 5,964 40,168 37,433

 Military Construction 1,020 753 847 560 679 3,859 3,245

 Family Housing 86 96 120 99 95 495 423

 Revolving and Management Funds 204 1,038 1,488 -203 -427 2,101 2,938

 Other 261 -286 -23 -387 -111 -546 -429

 Total Department of Defense--Military Programs 76,530 51,529 67,000 50,864 50,862 296,785 290,323

 Department of Education 7,709 7,076 6,696 9,566 9,101 40,148 36,785

 Department of Energy 3,235 2,457 3,255 2,540 2,512 13,999 13,152

 Department of Health and Human Services:

 National Institutes of Health 3,015 3,371 3,211 3,001 3,140 15,737 15,283

 Centers for Medicare and Medicaid Services:

 Grants to States for Medicaid 41,626 37,583 44,283 41,274 39,758 204,523 172,946

 Federal Hospital Insurance Trust Fund 38,636 16,163 30,308 30,581 29,678 145,366 147,824

 Federal Supplementary Medical Insurance

 Trust Fund 68,707 17,538 39,510 38,290 40,364 204,410 210,721

 Other 42,745 31,596 38,814 31,342 55,707 200,205 164,142

 Administration for Children and Families 5,045 4,708 5,474 4,246 4,690 24,165 24,513

 Other -41,865 -35,111 -38,719 -29,102 -58,017 -202,814 -189,693

 Department of Homeland Security 13,079 7,684 6,879 5,945 5,830 39,417 24,248

 Department of Housing and Urban Development 3,876 3,965 3,817 3,373 4,336 19,368 19,110

 Department of the Interior 1,208 906 1,654 1,182 1,024 5,974 5,729

 Department of Justice 2,597 3,290 3,152 3,660 3,061 15,760 12,973

 Department of Labor:

 Unemployment Trust Fund 23,688 22,657 25,095 19,202 22,077 112,718 13,802

 Other -836 4,172 4,856 17,112 22,914 48,218 -429

 Department of State 3,493 2,422 2,727 2,082 1,326 12,049 12,986

 Department of Transportation:

 Highway Trust Fund 4,135 3,597 3,734 2,345 2,964 16,774 17,105

 Other 3,809 4,177 6,162 3,695 6,015 23,858 15,840

 Department of the Treasury:

 Interest on Treasury Debt Securities (Gross) 20,076 32,744 79,625 27,266 32,282 191,993 228,982

35
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 2021 - Continued

[$ millions]

Outlays: - Continued

 Other 16,213 10,663 8,220 175,802 47,650 258,547 91,547

 Department of Veterans Affairs:

 Compensation and Pensions 17,831 622 17,968 1,087 9,393 46,900 52,649

 National Service Life 42 36 48 52 48 225 247

 Other 12,051 8,190 10,033 8,318 9,254 47,846 44,646

 Corps of Engineers 847 617 1,089 589 610 3,753 3,573

 Other Defense Civil Programs 11,663 487 10,623 1,577 4,688 29,037 32,052

 Environmental Protection Agency 813 687 686 596 601 3,382 3,970

 Executive Office of the President 44 33 33 33 35 179 164

 General Services Administration 56 -234 334 -411 -286 -542 348

 International Assistance Programs:

 International Security Assistance 312 1,484 515 328 3,241 5,881 7,658

 Multilateral Assistance 25 8 310 2 223 568 285

 Agency for International Development 471 1,236 756 487 1,455 4,406 3,722

 Other 227 97 -368 -1,930 999 -975 -4,662

 National Aeronautics and Space Administration 1,993 1,818 2,403 1,355 1,606 9,175 8,660

 National Science Foundation 600 565 517 497 559 2,738 2,936

 Office of Personnel Management 8,888 8,743 8,868 9,271 8,119 43,889 44,666

 Small Business Administration 2,476 670 595 2,426 90,968 97,135 453

 Social Security Administration:

 Federal Old-Age and Survivors Insurance Trust

 Fund (Off-Budget) 80,821 80,563 99,288 63,344 82,093 406,109 386,672

 Federal Disability Insurance Trust Fund

 (Off-Budget) 12,131 11,815 17,993 5,964 11,958 59,861 60,982

 Other 9,403 341 9,393 262 4,891 24,289 28,603

 Independent Agencies:

 Deposit Insurance Fund 629 -565 -1,543 69 -590 -2,002 -863

 FSLIC Resolution Fund (**) (**) (**) (**) (**) (**) -7

 Postal Service:

 Off-Budget:

 Public Enterprise Funds 1,162 -458 -1,805 -449 176 -1,375 -144

 Other 7 46 5 209 ...... 267 267

 Other ...... ...... ...... 55 ...... 55 57

 Tennessee Valley Authority -57 115 -3 -227 -228 -400 -729

 Other 3,092 3,733 1,117 1,763 3,330 13,035 13,123

 Undistributed Offsetting Receipts:

 Employer Share, Employee Retirement -26,054 -7,683 -7,677 -7,379 -7,455 -56,249 -50,252

 Interest Received by Trust Funds 11,168 -2,848 -51,432 -1,300 -5,196 -49,608 -63,508

 Rents and Royalties on the Outer Continental

 Shelf Lands -47 -278 -353 -129 -292 -1,099 -2,003

 Other ...... (**) (**) (**) -4,476 -4,476 -1

 Totals This Year:

 Total Outlays 521,769 364,819 489,682 547,483 559,236 2,482,988 ......

 (On-Budget) 439,355 274,627 412,233 487,184 466,710 2,080,109 ......

 (Off-Budget) 82,413 90,192 77,449 60,299 92,526 402,879 ......

 Total-Surplus (+) or Deficit (-) -284,071 -145,266 -143,562 -162,832 -310,922 -1,046,654 ......

 (On-Budget) -271,120 -130,354 -147,753 -191,871 -292,858 -1,033,957 ......

 (Off-Budget) -12,950 -14,913 4,191 29,039 -18,064 -12,697 ......

 Total Borrowing from the Public 78,616 251,250 284,064 11,544 110,206 735,680 593,083

 Total-Outlays Prior Year 379,988 434,024 349,091 404,883 423,229 ...... 1,991,215

 (On-Budget) 300,962 345,901 302,065 326,440 334,290 ...... 1,609,658

 (Off-Budget) 79,026 88,122 47,026 78,443 88,939 ...... 381,557

 Total-Surplus (+) or Deficit (-) Prior Year -134,467 -208,838 -13,286 -32,595 -235,278 ...... -624,465

 (On-Budget) -119,867 -190,253 -42,394 -44,894 -222,155 ...... -619,563

 (Off-Budget) -14,600 -18,585 29,108 12,299 -13,124 ...... -4,902

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

... No Transactions

36
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 February 28, 2021

[$ millions]

Trust Receipts, Outlays, and Investments Held:

 Airport and Airway 1,459 1,319 140 18,736 9,607 9,128 7,900 17,420 17,426

 Black Lung Disability 26 17 10 104 83 22 ...... ...... ......

 Federal Disability Insurance 11,051 11,958 -908 59,468 59,861 -393 97,209 97,789 96,888

 Federal Employees Life and Health ...... -947 947 ...... -1,212 1,212 77,459 78,359 78,612

 Federal Employees Retirement 3,706 7,699 -3,993 32,023 38,794 -6,771 983,520 980,755 976,751

 Federal Hospital Insurance 21,129 29,837 -8,708 138,949 146,096 -7,147 ...... ...... ......

 Federal Old-Age and Survivors Insurance 65,113 82,093 -16,980 392,698 406,109 -13,411 2,811,213 2,814,839 2,797,938

 Federal Supplementary Medical Insurance 65,708 40,364 25,344 242,800 204,410 38,389 87,477 139,117 172,681

 Hazardous Substance Superfund 720 94 627 1,224 581 643 4,933 4,980 5,602

 Highways 3,255 3,739 -484 28,727 20,402 8,325 12,081 22,927 23,056

 Military Advances 1,714 2,670 -955 15,348 14,261 1,087 ...... ...... ......

 Military Retirement 7,179 5,265 1,914 116,286 26,119 90,166 916,264 1,004,331 1,006,251

 Railroad Retirement 873 1,281 -408 6,456 6,911 -455 1,737 2,262 2,388

 Unemployment 3,546 22,095 -18,550 168,117 112,816 55,301 50,515 56,126 55,326

 Veterans Life Insurance 2 70 -68 43 296 -253 3,170 2,983 2,917

 All Other Trust 5,424 408 5,017 7,639 2,324 5,315 172,760 177,280 168,621

 Total Trust Fund Receipts and Outlays and Investments

 Held from Table 6-D 190,905 207,961 -17,056 1,228,616 1,047,458 181,159 5,226,239 5,399,168 5,404,455

 Less: Interfund Transactions 86,838 86,838 ...... 675,036 675,036 ...... ...... ...... ......

 Trust Fund Receipts and Outlays on the Basis of

 Tables 4 & 5 104,067 121,123 -17,056 553,580 372,422 181,159

Total Federal Fund Receipts and Outlays 144,286 438,152 -293,865 883,059 2,110,871 -1,227,812

 Less: Interfund Transactions 39 39 ...... 305 305 ......

 Federal Fund Receipts and Outlays on the Basis of

 Table 4 & 5 144,247 438,113 -293,865 882,754 2,110,566 -1,227,812

Net Budget Receipts & Outlays 248,314 559,236 -310,922 1,436,334 2,482,988 -1,046,654

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

37
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, February 2021 and Other Periods

[$ millions]

Receipts

 Individual Income Taxes 125,827 704,399 671,144

 Corporation Income Taxes 3,780 89,123 73,864

 Social Insurance and Retirement Receipts:

 Employment and General Retirement 95,323 516,982 497,567

 Unemployment Insurance 3,681 15,220 10,899

 Other Retirement 434 2,327 2,146

 Excise Taxes 4,904 24,065 33,559

 Estate and Gift Taxes 1,152 9,031 8,572

 Customs Duties 6,323 30,362 34,351

 Miscellaneous Receipts 6,891 44,825 34,648

 Total 248,314 1,436,334 1,366,750

Net Outlays

 National Defense 53,511 311,474 304,619

 International Affairs 7,591 22,781 20,769

 General Science, Space, and Technology 2,590 14,410 13,907

 Energy 319 2,409 2,087

 Natural Resources and Environment 3,000 18,245 17,675

 Agriculture 1,347 35,477 29,521

 Commerce and Housing Credit 92,540 104,418 10,884

 Transportation 11,246 55,084 40,004

 Community and Regional Development 2,685 25,117 10,732

 Education, Training, Employment, and Social Services 12,442 53,966 50,492

 Health 58,271 314,555 250,357

 Medicare 58,820 286,931 304,602

 Income Security 121,522 556,622 247,341

 Social Security 94,049 465,972 447,626

 Veterans Benefits and Services 18,701 95,129 97,780

 Administration of Justice 5,994 30,129 28,833

 General Government 1,132 13,957 4,545

 Net Interest 25,696 138,137 161,695

 Undistributed Offsetting Receipts -12,223 -61,823 -52,255

 Total 559,236 2,482,988 1,991,215

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

38
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

x 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). 

x 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. 

x 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. 

x Treasury Bulletin (Available from GPO, Washington, D.C. 20401 on a

subscription or single copy and on the internet at

http://www.fiscal.treasury.gov/fsreports/rpt/treasBulletin/treasBulle

tin_home.htm). Quarterly, contains a mix of narrative, tables, and

charts on Treasury issues, Federal financial operations, international

statistics, and special reports. 

x 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

x 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. 

39
Scheduled Release

The release date for the 0DUFK 20 Statement

ZLOOEHSP(67$SULO.

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