Receipts by Source: Outlays by Function:

Receipts by Source: Outlays by Function:

 Monthly Treasury Statement

of Receipts and Outlays

of the United States Government

For Fiscal Year 2016 Through May 31, 2016, and Other Periods

Highlight

Cumulative Receipts, Outlays, and Surplus/Deficit through Fiscal Year 2016

Receipts, Outlays, and Surplus/Deficit for May 2016













Other Taxes and Duties

$22 Billion





Corporate Income Taxes

$5 Billion

















Social Security and Other

Payroll Taxes

$101 Billion

















Individual Income Taxes

$97 Billion





Total Receipts

$225 Billion





Deficit

$53 Billion





Total Outlays

$277 Billion

















Other

$104 Billion













Interest on Debt

$28 Billion













Medicare

$26 Billion













Social Security

$76 Billion













Defense

$42 Billion













Other Taxes and Duties

$200 Billion













Corporate Income Taxes

$162 Billion

















Social Security and Other

Payroll Taxes

$739 Billion

















Individual Income Taxes

$1,038 Billion





Total Receipts

$2,139 Billion





Deficit

$407 Billion





Total Outlays

$2,546 Billion

















Other

$1,000 Billion













Interest on Debt

$176 Billion













Medicare

$375 Billion













Social Security

$605 Billion













Defense

$391 Billion

Outlays for Military active duty and retirement, Veteran's benefits, Supplemental

Security Income and Medicare payments to Health Maintenance Organizations and

prescription drug plans accelerated into April because May 1, 2016, the normal

payment date, fell on a non - business day.
Contents

Summary Page 2

Receipts Page 6

Outlays Page 7

Means of Financing Page 21

Receipts/Outlays by Month Page 31

Federal Trust Funds/Securities Page 33

Receipts by Source/Outlays by Function Page 34

Explanatory Notes Page 35

2

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. 

Period Receipts Outlays Deficit/Surplus (-)

Table 1. Summary of Receipts, Outlays, and the Deficit/Surplus of the U.S. Government, Fiscal Years 2015 and 2016, by Month

[$ millions]

FY 2015

 October 212,719 334,432 121,713

 November 191,436 248,254 56,818

 December 335,327 333,463 -1,864

 January 306,742 324,289 17,546

 February 139,388 1331,747 192,358

 March 234,187 287,105 52,918

 April 471,801 315,092 -156,709

 May 212,386 296,454 84,068

 June 342,933 292,447 -50,487

 July 225,493 374,680 149,187

 August 210,837 275,248 64,412

 September 365,450 274,579 -90,872

 Year-to-Date 3,248,701 3,687,789 439,088

FY 2016

 October 211,046 347,604 136,558

 November 204,968 269,520 64,552

 December 349,631 364,075 14,444

 January 313,579 258,416 -55,163

 February 169,147 361,757 192,610

 March 227,848 335,891 108,043

 April 438,432 331,980 -106,452

 May 224,603 277,111 52,507

 Year-to-Date 2,139,254 2,546,353 407,099

1 Outlays were increased by $9 million due to additional reporting by the Note: Details may not add to totals due to rounding.

Architect of the Capitol.
FYTD Receipts FYTD Outlays Deficit (-)/Surplus

Figure 2. Monthly Receipts, Outlays, and Budget Deficit/Surplus of the U.S. Government, Cumulative, Fiscal Years 2015 and 2016

[$ billions]

Oct

FY 2015

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

FY 2016

Nov Dec Jan Feb Mar Apr May

-1,000

0

1,000

2,000

3,000

4,000

Receipts Outlays Deficit (-)/Surplus

Figure 1. Monthly Receipts, Outlays, and Budget Deficit/Surplus of the U.S. Government, Fiscal Years 2015 and 2016 

[$ billions]

Oct

FY 2015

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

FY 2016

Nov Dec Jan Feb Mar Apr May

-200

-100

0

100

200

300

400

500

Classification This

Month

Current

Fiscal Year

to Date

Budget

Estimates Full

Fiscal Year 1 

Comparable

Prior Period

Year to Date

(2015)

Budget

Estimates

Next Fiscal

Year (2017) 1 

Table 2. Summary of Budget and Off-Budget Results and Financing of the U.S. Government, May 2016 and Other Periods

[$ millions]

Total On-Budget and Off-Budget Results:

 Total Receipts 224,603 2,139,254 3,335,502 2,103,987 3,643,742

 On-Budget Receipts 160,263 1,608,207 2,537,845 1,588,954 2,816,874

 Off-Budget Receipts 64,340 531,047 797,657 515,033 826,868

 Total Outlays 277,111 2,546,353 3,951,307 2,470,835 4,147,224

 On-Budget Outlays 202,110 2,021,479 3,161,649 1,968,628 3,318,636

 Off-Budget Outlays 75,001 524,874 789,658 502,207 828,588

 Total Surplus (+) or Deficit (-) -52,507 -407,099 -615,805 -366,848 -503,482

 On-Budget Surplus (+) or Deficit (-) -41,846 -413,272 -623,804 -379,673 -501,762

 Off-Budget Surplus (+) or Deficit (-) -10,661 +6,173 +7,999 +12,826 -1,720

 Total On-Budget and Off-Budget Financing 52,507 407,099 615,805 366,848 503,482

Means of Financing:

 Borrowing from the Public 45,221 764,724 1,012,046 270,117 634,458

 Reduction of Operating Cash, Increase (-) 40,675 -99,700 -76,284 -40,645 ......

 By Other Means -33,388 -257,924 -319,957 137,271 -130,976

1 These estimates are based on the FY 2017 Budget, released by the Office of Note: Details may not add to totals due to rounding.

Management and Budget on February 09, 2016. ... No Transactions

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

Figure 4. Monthly Outlays of the U.S. Government, by Function, Fiscal Years 2015 and 2016 

[$ billions]

Oct

FY 2015

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

FY 2016

Nov Dec Jan Feb Mar Apr May

-50

0

50

100

150

200

250

300

350

400

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

Figure 3. Monthly Receipts of the U.S. Government, by Source, Fiscal Years 2015 and 2016

[$ billions]

Oct

FY 2015

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

FY 2016

Nov Dec Jan Feb Mar Apr May

0

50

100

150

200

250

300

350

400

450

500

4
Classification This

Month

Current

Fiscal Year

to Date

Comparable

Prior Period

Year to Date

Budget

Estimates

Full Fiscal

Year 1

Table 3. Summary of Receipts and Outlays of the U.S. Government, May 2016 and Other Periods

[$ millions]

Budget Receipts

 Individual Income Taxes 96,956 1,037,796 1,014,673 1,627,834

 Corporation Income Taxes 4,542 162,116 182,685 292,561

 Social Insurance and Retirement Receipts:

 Employment and General Retirement (Off-Budget) 64,340 531,047 515,033 797,657

 Employment and General Retirement (On-Budget) 18,520 166,023 160,552 249,449

 Unemployment Insurance 17,786 39,491 41,675 49,874

 Other Retirement 304 2,547 2,391 3,816

 Excise Taxes 6,805 52,044 52,987 96,821

 Estate and Gift Taxes 1,492 14,864 13,858 21,094

 Customs Duties 2,427 22,899 23,393 36,721

 Miscellaneous Receipts 11,431 110,426 96,740 159,675

 Total Receipts 224,603 2,139,254 2,103,987 3,335,502

 (On-Budget) 160,263 1,608,207 1,588,954 2,537,845

 (Off-Budget) 64,340 531,047 515,033 797,657

Budget Outlays

 Legislative Branch 334 2,870 22,868 4,728

 Judicial Branch 576 4,877 4,636 7,729

 Department of Agriculture 10,172 100,212 99,738 153,773

 Department of Commerce 829 5,992 5,737 10,527

 Department of Defense--Military Programs 39,797 370,998 375,726 576,328

 Department of Education 5,122 47,361 45,707 79,098

 Department of Energy 2,209 16,878 16,596 27,416

 Department of Health and Human Services 65,762 705,462 669,755 1,110,428

 Department of Homeland Security 2,779 28,381 27,573 51,769

 Department of Housing and Urban Development 3,325 16,875 28,755 28,691

 Department of the Interior 776 7,546 7,580 14,022

 Department of Justice 5,536 18,729 17,217 39,115

 Department of Labor 4,173 27,840 30,516 43,546

 Department of State 3,159 16,160 15,795 30,911

 Department of Transportation 6,199 45,939 44,322 77,832

 Department of the Treasury:

 Interest on Treasury Debt Securities (Gross) 32,818 250,119 225,211 447,293

 Other 7,173 115,422 105,927 93,083

 Department of Veterans Affairs 7,098 110,326 104,750 177,612

 Corps of Engineers 523 4,003 4,424 6,705

 Other Defense Civil Programs 186 41,100 44,064 63,679

 Environmental Protection Agency 674 5,947 4,134 8,340

 Executive Office of the President 31 257 -11,242 400

 General Services Administration -116 -559 -715 -719

 International Assistance Programs -439 12,627 16,727 16,042

 National Aeronautics and Space Administration 1,319 12,331 11,627 19,153

 National Science Foundation 493 4,192 4,053 6,895

 Office of Personnel Management 7,420 61,016 61,017 93,883

 Small Business Administration 74 -805 -1,080 -378

 Social Security Administration 76,970 642,809 622,683 991,558

 Independent Agencies 1,745 12,770 11,873 22,624

 Surface Transportation Board 3 18 ......

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

 Undistributed Offsetting Receipts:

 Interest -3,503 -71,948 -64,460 -151,495

 Other -6,104 -69,391 -60,677 -101,156

 Total Outlays 277,111 2,546,353 2,470,835 3,951,307

 (On-Budget) 202,110 2,021,479 1,968,628 3,161,649

 (Off-Budget) 75,001 524,874 502,207 789,658

 Surplus (+) or Deficit (-) -52,507 -407,099 -366,848 -615,805

 (On-Budget) -41,846 -413,272 -379,673 -623,804

 (Off-Budget) -10,661 +6,173 +12,826 +7,999

1 These estimates are based on the FY 2017 Budget, released by the Office of Architect of the Capitol for February 2015.

Management and Budget on February 09, 2016. Note: Details may not add to totals due to rounding.

2 Outlays were increased by $9 million due to additional reporting by the ... No Transactions

5
This Month

Receipts Gross

Receipts

Refunds

(Deduct) Receipts

Current Fiscal Year to Date Prior Fiscal Year to Date

Classification Gross

Receipts

Refunds

(Deduct) Receipts GrossReceipts

Refunds

(Deduct)

Table 4. Receipts of the U.S. Government, May 2016 and Other Periods

[$ millions]

Individual Income Taxes

 Withheld 103,306 870,957 835,412

 Presidential Election Campaign Fund 3 26 27

 Other 12,280 397,943 396,766

 Total -- Individual Income Taxes 115,589 18,633 96,956 1,268,926 231,130 1,037,796 1,232,205 217,532 1,014,673

Corporation Income Taxes 7,736 3,195 4,542 198,282 36,166 162,116 218,849 36,164 182,685

Social Insurance and Retirement Receipts:

 Employment and General Retirement:

 Federal Old-Age and Survivors Insurance Trust Fund:

 Federal Insurance Contributions Act Taxes 51,334 ...... 51,334 415,625 ...... 415,625 410,847 ...... 410,847

 Self-Employment Contributions Act Taxes 736 ...... 736 24,678 ...... 24,678 25,947 ...... 25,947

 Adjustments Attributable to Prior Years ...... ...... ...... -808 ...... -808 3,477 ...... 3,477

 Total -- Federal Old-Age and Survivors Insurance Trust Fund 52,070 ...... 52,070 439,495 ...... 439,495 440,271 ...... 440,271

 Federal Disability Insurance Trust Fund:

 Federal Insurance Contributions Act Taxes 12,130 ...... 12,130 87,236 ...... 87,236 69,767 ...... 69,767

 Self-Employment Contributions Act Taxes 140 ...... 140 4,455 ...... 4,455 4,407 ...... 4,407

 Adjustments Attributable to Prior Years ...... ...... ...... -139 ...... -139 588 ...... 588

 Total -- Federal Disability Insurance Trust Fund 12,270 ...... 12,270 91,552 ...... 91,552 74,762 ...... 74,762

 Federal Hospital Insurance Trust Fund:

 Federal Insurance Contributions Act Taxes 17,668 ...... 17,668 151,420 ...... 151,420 143,671 ...... 143,671

 Self-Employment Contributions Act Taxes 328 ...... 328 11,111 ...... 11,111 11,704 ...... 11,704

 Adjustments Attributable to Prior Years ...... ...... ...... -519 ...... -519 874 ...... 874

 Total -- Federal Hospital Insurance Trust Fund 17,996 ...... 17,996 162,012 ...... 162,012 156,249 ...... 156,249

 Railroad Retirement:

 Rail Pension and Supplemental Annuity 275 1 274 2,066 2 2,064 2,219 1 2,218

 Social Security Equivalent Account 251 1 250 1,949 2 1,947 2,086 1 2,085

 Total -- Employment and General Retirement 82,862 3 82,860 697,075 4 697,071 675,587 2 675,585

 Unemployment Insurance:

 Deposits by States 15,409 ...... 15,409 32,018 ...... 32,018 33,605 ...... 33,605

 Federal Unemployment Taxes 2,387 12 2,375 7,451 65 7,386 8,125 97 8,028

 Railroad Unemployment Taxes 2 ...... 2 87 ...... 87 43 ...... 43

 Total -- Unemployment Insurance 17,798 12 17,786 39,556 65 39,491 41,772 97 41,675

 Other Retirement:

 Federal Employees' Retirement--Employee Share 302 ...... 302 2,531 ...... 2,531 2,376 ...... 2,376

 Non-Federal Employees Retirement 2 ...... 2 16 ...... 16 15 ...... 15

 Total -- Other Retirement 304 ...... 304 2,547 ...... 2,547 2,391 ...... 2,391

 Total -- Social Insurance and Retirement Receipts 100,964 14 100,950 739,178 69 739,109 719,750 100 719,651

Excise Taxes:

 Miscellaneous Excise Taxes 3,019 132 2,887 20,977 3,046 17,932 22,203 2,617 19,586

 Airport and Airway Trust Fund 1,131 2 1,129 8,776 10 8,766 8,661 12 8,649

 Highway Trust Fund 2,785 ...... 2,785 25,040 ...... 25,040 24,390 ...... 24,390

 Black Lung Disability Trust Fund 4 ...... 4 307 ...... 307 361 ...... 361

 Total -- Excise Taxes 6,939 134 6,805 55,100 3,055 52,044 55,616 2,630 52,987

Estate and Gift Taxes 1,592 99 1,492 15,484 619 14,864 14,390 532 13,858

Customs Duties 2,596 169 2,427 24,102 1,203 22,899 24,448 1,055 23,393

Miscellaneous Receipts:

 Deposit of Earnings, Federal Reserve System 7,634 ...... 7,634 82,853 ...... 82,853 60,810 ...... 60,810

 Universal Service Fund 831 ...... 831 6,579 ...... 6,579 6,318 ...... 6,318

 All Other 2,967 1 2,966 21,034 41 20,994 29,623 11 29,612

 Total -- Miscellaneous Receipts 11,432 1 11,431 110,467 41 110,426 96,751 11 96,740

Total -- Receipts 246,848 22,245 224,603 2,411,537 272,283 2,139,254 2,362,011 258,024 2,103,987

 Total -- On-Budget 182,508 22,245 160,263 1,880,490 272,283 1,608,207 1,846,978 258,024 1,588,954

 Total -- Off-Budget 64,340 ...... 64,340 531,047 ...... 531,047 515,033 ...... 515,033

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

6
This Month

Outlays Gross

Outlays

Applicable

Receipts Outlays

Current Fiscal Year to Date Prior Fiscal Year to Date

Classification Gross

Outlays

Applicable

Receipts Outlays GrossOutlays

Applicable

Receipts

Table 5. Outlays of the U.S. Government, May 2016 and Other Periods

[$ millions]

Legislative Branch:

 Senate 70 1 69 582 2 580 561 1 560

 House of Representatives 104 (**) 104 860 1 859 836 1 835

 Joint Items 1 ...... 1 12 ...... 12 10 ...... 10

 Capitol Police 26 ...... 26 229 ...... 229 223 ...... 223

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

 Architect of the Capitol 32 1 32 353 3 350 1362 3 360

 Library of Congress 49 1 48 384 7 378 380 6 374

 Government Printing Office 5 ...... 5 37 ...... 37 90 ...... 90

 Government Accountability Office 40 (**) 40 345 (**) 345 334 ...... 334

 United States Tax Court 4 ...... 4 33 ...... 33 34 ...... 34

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

 Proprietary Receipts from the Public ...... 3 -3 ...... 11 -11 ...... 8 -8

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

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

 Total--Legislative Branch 338 5 334 2,894 24 2,870 2,888 20 2,868

Judicial Branch:

 Supreme Court of the United States 6 ...... 6 57 ...... 57 55 ...... 55

 Courts of Appeals, District Courts, and Other Judicial

 Services 569 ...... 569 5,118 ...... 5,118 4,870 ...... 4,870

 Other 26 ...... 26 364 ...... 364 350 ...... 350

 Proprietary Receipts from the Public ...... 22 -22 ...... 108 -108 ...... 107 -107

 Intrabudgetary Transactions -4 ...... -4 -553 ...... -553 -531 ...... -531

 Total--Judicial Branch 597 22 576 4,985 108 4,877 4,743 107 4,636

Department of Agriculture:

 Agricultural Research Service 85 ...... 85 750 ...... 750 730 ...... 730

 National Institute of Food and Agriculture:

 Research and Education Activities 51 ...... 51 446 ...... 446 451 ...... 451

 Extension Activities 38 ...... 38 267 ...... 267 296 ...... 296

 Other 12 ...... 12 67 ...... 67 61 ...... 61

 Animal and Plant Health Inspection Service 115 ...... 115 1,021 ...... 1,021 781 ...... 781

 Food Safety and Inspection Service 82 ...... 82 684 ...... 684 645 ...... 645

 Agricultural Marketing Service 82 ...... 82 917 ...... 917 784 ...... 784

 Risk Management Agency:

 Administrative and Operating Expenses 6 ...... 6 55 ...... 55 49 ...... 49

 Federal Crop Insurance Corporation Fund 125 28 96 6,882 423 6,460 8,744 74 8,670

 Farm Service Agency:

 Salaries and Expenses 128 ...... 128 967 ...... 967 814 ...... 814

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

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

 Commodity Credit Corporation 121 591 -471 14,079 3,596 10,482 11,380 3,868 7,513

 Tobacco Trust Fund (**) ...... (**) 7 ...... 7 227 ...... 227

 Agricultural Credit Insurance Fund 10 5 5 122 59 62 351 74 277

 Other 30 ...... 30 98 ...... 98 68 ...... 68

 Total--Farm Service Agency 290 596 -306 15,272 3,656 11,616 12,841 3,942 8,899

 Natural Resources Conservation Service:

 Conservation Operations 72 ...... 72 491 ...... 491 487 ...... 487

 Farm Security and Rural Investment Programs 162 ...... 162 2,103 ...... 2,103 2,094 ...... 2,094

 Other 10 ...... 10 99 (**) 98 70 ...... 70

 Rural Development 61 ...... 61 -5 ...... -5 -20 ...... -20

 Rural Housing Service:

 Rural Housing Insurance Fund 8 43 -36 490 369 121 480 361 120

 Rental Assistance Program 96 ...... 96 808 ...... 808 786 ...... 786

 Other 11 ...... 11 83 ...... 83 86 ...... 86

 Rural Utilities Service:

 Rural Electrification and Telecommunications Fund (**) 66 -66 121 865 -744 164 562 -398

 Other 42 3 39 374 95 280 637 93 544

 Foreign Agricultural Service 115 ...... 115 1,136 ...... 1,136 997 ...... 997

 Food and Nutrition Service:

 Supplemental Nutrition Assistance Program 6,181 ...... 6,181 49,174 ...... 49,174 50,818 ...... 50,818

 Child Nutrition Programs 2,354 ...... 2,354 16,747 ...... 16,747 15,870 ...... 15,870

 Special Supplemental Nutrition Program for Women,

 Infants, and Children (WIC) 463 ...... 463 3,942 ...... 3,942 4,137 ...... 4,137

 Other 47 ...... 47 294 ...... 294 288 ...... 288

 Total--Food and Nutrition Service 9,044 ...... 9,044 70,158 ...... 70,158 71,113 ...... 71,113

7
This Month

Outlays Gross

Outlays

Applicable

Receipts Outlays

Current Fiscal Year to Date Prior Fiscal Year to Date

Classification Gross

Outlays

Applicable

Receipts Outlays GrossOutlays

Applicable

Receipts

Table 5. Outlays of the U.S. Government, May 2016 and Other Periods - Continued

[$ millions]

Department of Agriculture: - Continued

 Forest Service:

 National Forest System 114 ...... 114 1,007 ...... 1,007 1,003 ...... 1,003

 Capital Improvement and Maintenance 25 ...... 25 210 ...... 210 218 ...... 218

 Wildland Fire Management 196 ...... 196 1,738 ...... 1,738 1,205 ...... 1,205

 Forest Service Permanent Appropriations 38 ...... 38 365 ...... 365 380 ...... 380

 Other 48 ...... 48 440 ...... 440 502 ...... 502

 Total--Forest Service 421 ...... 421 3,759 ...... 3,759 3,308 ...... 3,308

 Other 40 5 35 594 40 554 380 46 335

 Proprietary Receipts from the Public ...... 54 -54 ...... 886 -886 ...... 1,209 -1,209

 Intrabudgetary Transactions 1 ...... 1 -28 ...... -28 59 ...... 59

 Total--Department of Agriculture 10,967 796 10,172 106,545 6,333 100,212 106,025 6,287 99,738

Department of Commerce:

 Economic Development Administration 29 (**) 29 192 (**) 192 201 5 196

 Bureau of the Census 93 ...... 93 805 ...... 805 741 ...... 741

 International Trade Administration 30 ...... 30 319 ...... 319 295 ...... 295

 National Oceanic and Atmospheric Administration 540 (**) 540 3,755 38 3,716 3,621 74 3,547

 National Institute of Standards and Technology 75 ...... 75 626 ...... 626 578 ...... 578

 National Telecommunications and Information Administration 16 (**) 16 66 (**) 66 165 ...... 165

 Other 63 16 47 434 125 309 324 104 220

 Proprietary Receipts from the Public ...... 1 -1 ...... 31 -31 ...... 14 -14

 Intrabudgetary Transactions (**) ...... (**) -9 ...... -9 11 ...... 11

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

 Total--Department of Commerce 846 18 829 6,188 197 5,992 5,937 200 5,737

Department of Defense--Military Programs:

 Military Personnel:

 Department of the Army 3,072 ...... 3,072 38,009 ...... 38,009 39,877 ...... 39,877

 Department of the Navy 2,278 ...... 2,278 30,785 ...... 30,785 30,699 ...... 30,699

 Department of the Air Force 1,782 ...... 1,782 22,833 ...... 22,833 23,116 ...... 23,116

 Defense Agencies ...... ...... ...... 6,870 ...... 6,870 6,197 ...... 6,197

 Total--Military Personnel 7,132 ...... 7,132 98,497 ...... 98,497 99,889 ...... 99,889

 Operation and Maintenance:

 Department of the Army 4,904 ...... 4,904 41,128 ...... 41,128 45,532 ...... 45,532

 Department of the Navy 4,218 ...... 4,218 35,769 ...... 35,769 35,602 ...... 35,602

 Department of the Air Force 4,315 ...... 4,315 34,614 ...... 34,614 34,824 ...... 34,824

 Defense Agencies 5,749 ...... 5,749 45,674 ...... 45,674 45,909 ...... 45,909

 Total--Operation and Maintenance 19,186 ...... 19,186 157,185 ...... 157,185 161,867 ...... 161,867

 International Reconstruction and Other Assistance:

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

 Procurement:

 Department of the Army 1,321 ...... 1,321 10,550 ...... 10,550 12,133 ...... 12,133

 Department of the Navy 2,995 ...... 2,995 27,341 ...... 27,341 26,279 ...... 26,279

 Department of the Air Force 2,685 ...... 2,685 25,792 ...... 25,792 25,794 ...... 25,794

 Defense Agencies 428 ...... 428 4,009 ...... 4,009 4,192 ...... 4,192

 Total--Procurement 7,429 ...... 7,429 67,691 ...... 67,691 68,398 ...... 68,398

 Research, Development, Test, and Evaluation:

 Department of the Army 557 ...... 557 5,105 ...... 5,105 4,892 ...... 4,892

 Department of the Navy 1,422 ...... 1,422 10,605 ...... 10,605 10,596 ...... 10,596

 Department of the Air Force 1,123 ...... 1,123 14,579 ...... 14,579 15,001 ...... 15,001

 Defense Agencies 1,482 ...... 1,482 11,598 ...... 11,598 11,380 ...... 11,380

 Total--Research, Development, Test, and Evaluation 4,584 ...... 4,584 41,888 ...... 41,888 41,869 ...... 41,869

 Military Construction:

 Department of the Army 154 ...... 154 1,393 ...... 1,393 1,591 ...... 1,591

 Department of the Navy 131 ...... 131 971 ...... 971 1,146 ...... 1,146

 Department of the Air Force 91 ...... 91 664 ...... 664 585 ...... 585

 Defense Agencies 200 ...... 200 1,737 ...... 1,737 2,185 ...... 2,185

 Total--Military Construction 576 ...... 576 4,765 ...... 4,765 5,507 ...... 5,507

 Family Housing:

 Department of the Army 24 ...... 24 245 ...... 245 281 ...... 281

 Department of the Navy 22 ...... 22 232 ...... 232 212 ...... 212

 Department of the Air Force 23 ...... 23 178 ...... 178 210 ...... 210

 Defense Agencies 5 ...... 5 205 2 202 52 15 37

 Revolving and Management Funds:

8
This Month

Outlays Gross

Outlays

Applicable

Receipts Outlays

Current Fiscal Year to Date Prior Fiscal Year to Date

Classification Gross

Outlays

Applicable

Receipts Outlays GrossOutlays

Applicable

Receipts

Table 5. Outlays of the U.S. Government, May 2016 and Other Periods - Continued

[$ millions]

Department of Defense--Military Programs: - Continued

 Department of the Navy 5 ...... 5 459 ...... 459 299 ...... 299

 Defense Agencies:

 Working Capital Fund -416 ...... -416 -1,671 ...... -1,671 -1,670 ...... -1,670

 Other 14 ...... 14 153 ...... 153 40 ...... 40

 Allowances 2 ...... 2 -52 ...... -52 2 ...... 2

 Trust Funds:

 Department of the Army 1 ...... 1 9 ...... 9 3 ...... 3

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

 Department of the Air Force 1 ...... 1 12 ...... 12 30 (**) 30

 Defense Agencies 14 ...... 14 303 ...... 303 128 ...... 128

 Proprietary Receipts from the Public:

 Department of the Army ...... -95 95 ...... -485 485 ...... 258 -258

 Department of the Navy ...... 19 -19 ...... 20 -20 ...... 94 -94

 Department of the Air Force ...... -39 39 ...... 63 -63 ...... 8 -8

 Defense Agencies ...... -20 20 ...... 576 -576 ...... 731 -731

 Intrabudgetary Transactions:

 Department of the Army 696 ...... 696 745 ...... 745 -79 ...... -79

 Department of the Navy 2 ...... 2 -32 ...... -32 8 ...... 8

 Department of the Air Force 134 ...... 134 154 ...... 154 -8 ...... -8

 Defense Agencies 227 ...... 227 191 ...... 191 -221 ...... -221

 Offsetting Governmental Receipts:

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

 Total--Department of Defense--Military Programs 39,662 -135 39,797 371,174 177 370,998 376,832 1,106 375,726

Department of Education:

 Office of Elementary and Secondary Education:

 Accelerating Achievement and Ensuring Equity 1,607 ...... 1,607 10,680 ...... 10,680 10,351 ...... 10,351

 Impact Aid 40 ...... 40 1,181 ...... 1,181 1,256 ...... 1,256

 Education Improvement Programs 367 ...... 367 2,845 ...... 2,845 2,776 ...... 2,776

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

 Other 29 ...... 29 238 ...... 238 244 ...... 244

 Total--Office of Elementary and Secondary Education 2,043 ...... 2,043 14,945 ...... 14,945 15,240 ...... 15,240

 Office of Innovation and Improvement 125 ...... 125 971 ...... 971 899 ...... 899

 Office of English Language Acquisition 54 ...... 54 487 ...... 487 463 ...... 463

 Office of Special Education and Rehabilitative Services:

 Special Education 1,281 ...... 1,281 8,433 ...... 8,433 8,410 ...... 8,410

 Rehabilitation Services and Disability Research 251 ...... 251 2,073 ...... 2,073 2,276 ...... 2,276

 Special Institutions for Persons with Disabilities 18 ...... 18 168 ...... 168 147 ...... 147

 Office of Vocational and Adult Education 170 ...... 170 1,107 ...... 1,107 1,056 ...... 1,056

 Office of Postsecondary Education:

 Higher Education 184 ...... 184 1,368 ...... 1,368 1,343 ...... 1,343

 Other (**) 1 -2 163 7 156 162 7 155

 Total--Office of Postsecondary Education 184 1 183 1,530 7 1,524 1,505 7 1,498

 Office of Federal Student Aid:

 Student Financial Assistance 855 ...... 855 19,370 ...... 19,370 20,560 ...... 20,560

 Student Aid Administration 123 ...... 123 982 ...... 982 882 ...... 882

 Federal Student Loan Reserve Fund ...... ...... ...... -276 ...... -276 16 ...... 16

 Federal Family Education Loans -47 ...... -47 -345 ...... -345 -258 ...... -258

 Other (**) 1 -1 8 5 3 9 6 3

 Total--Office of Federal Student Aid 931 1 931 19,740 5 19,735 21,210 6 21,203

 Institute of Education Sciences 51 ...... 51 365 ...... 365 407 ...... 407

 Departmental Management 40 ...... 40 369 ...... 369 376 ...... 376

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

 Proprietary Receipts from the Public ...... 39 -39 ...... 2,860 -2,860 ...... 6,192 -6,192

 Intrabudgetary Transactions 14 ...... 14 45 ...... 45 -76 ...... -76

 Total--Department of Education 5,163 41 5,122 50,233 2,872 47,361 51,913 6,206 45,707

Department of Energy:

 National Nuclear Security Administration:

 Naval Reactors 230 ...... 230 856 ...... 856 732 ...... 732

 Weapons Activities 561 ...... 561 5,421 ...... 5,421 5,059 ...... 5,059

 Defense Nuclear Nonproliferation 184 ...... 184 1,318 ...... 1,318 1,230 ...... 1,230

 Other 26 ...... 26 247 ...... 247 239 ...... 239

 Environmental and Other Defense Activities:

9
This Month

Outlays Gross

Outlays

Applicable

Receipts Outlays

Current Fiscal Year to Date Prior Fiscal Year to Date

Classification Gross

Outlays

Applicable

Receipts Outlays GrossOutlays

Applicable

Receipts

Table 5. Outlays of the U.S. Government, May 2016 and Other Periods - Continued

[$ millions]

Department of Energy: - Continued

 Defense Environmental Cleanup 458 ...... 458 3,464 ...... 3,464 3,739 ...... 3,739

 Other Defense Activities 58 ...... 58 552 ...... 552 557 ...... 557

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

 Energy Programs:

 Science 445 ...... 445 3,389 ...... 3,389 3,228 ...... 3,228

 Energy Supply 117 ...... 117 865 ...... 865 971 ...... 971

 Energy Efficiency and Renewable Energy 152 ...... 152 1,117 ...... 1,117 1,217 ...... 1,217

 Fossil Energy Research and Development 48 ...... 48 496 ...... 496 562 ...... 562

 Uranium Enrichment Decontamination and Decommissioning

 Fund 83 ...... 83 495 ...... 495 400 ...... 400

 Advanced Technology Vehicles Manufacturing Loan Program (**) ...... (**) 3 ...... 3 18 ...... 18

 Title 17 Innovative Technology Loan Guarantee Program 30 ...... 30 59 ...... 59 96 ...... 96

 Other 86 3 84 680 48 631 662 36 626

 Total--Energy Programs 962 3 959 7,104 48 7,055 7,154 36 7,118

 Power Marketing Administration 254 306 -52 2,337 2,480 -143 2,581 2,540 41

 Departmental Administration 31 ...... 31 160 ...... 160 121 ...... 121

 Proprietary Receipts from the Public ...... 87 -87 ...... 1,062 -1,062 ...... 785 -785

 Intrabudgetary Transactions -159 ...... -159 -992 ...... -992 -1,459 ...... -1,459

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

 Total--Department of Energy 2,605 396 2,209 20,469 3,590 16,878 19,956 3,361 16,596

Department of Health and Human Services:

 Food and Drug Administration 329 1 328 1,885 6 1,879 1,842 5 1,837

 Health Resources and Services Administration 761 ...... 761 6,609 ...... 6,609 6,009 ...... 6,009

 Indian Health Service 184 ...... 184 3,767 ...... 3,767 3,645 ...... 3,645

 Centers for Disease Control and Prevention 511 ...... 511 4,780 ...... 4,780 4,377 ...... 4,377

 National Institutes of Health 2,494 ...... 2,494 19,062 ...... 19,062 18,904 ...... 18,904

 Substance Abuse and Mental Health Services Administration 261 ...... 261 2,193 ...... 2,193 2,112 ...... 2,112

 Agency for Healthcare Research and Quality 24 ...... 24 165 ...... 165 111 ...... 111

 Centers for Medicare and Medicaid Services:

 Grants to States for Medicaid 29,930 ...... 29,930 242,219 ...... 242,219 229,595 ...... 229,595

 Payments to Health Care Trust Funds 22,835 ...... 22,835 222,247 ...... 222,247 186,739 ...... 186,739

 Children's Health Insurance Fund 1,225 ...... 1,225 9,156 ...... 9,156 5,867 ...... 5,867

 State Grants and Demonstrations 39 ...... 39 375 ...... 375 357 ...... 357

 Federal Hospital Insurance Trust Fund:

 Benefit Payments 16,493 ...... 16,493 184,100 ...... 184,100 180,186 ...... 180,186

 Administrative Expenses 801 ...... 801 4,360 ...... 4,360 5,360 ...... 5,360

 Total--Federal Hospital Insurance Trust Fund 17,294 ...... 17,294 188,460 ...... 188,460 185,546 ...... 185,546

 Health Care Fraud and Abuse Control 113 ...... 113 1,060 ...... 1,060 1,048 ...... 1,048

 Federal Supplementary Medical Insurance Trust Fund:

 Benefit Payments 15,855 ...... 15,855 186,222 ...... 186,222 177,249 ...... 177,249

 Administrative Expenses 560 ...... 560 3,726 ...... 3,726 4,074 ...... 4,074

 Medicare Prescription Drugs:

 Benefit Payments 95 ...... 95 61,071 ...... 61,071 50,858 ...... 50,858

 Administrative Expenses 27 ...... 27 200 ...... 200 323 ...... 323

 Total--Federal Supplementary Medical Insurance Trust

 Fund 16,537 ...... 16,537 251,219 ...... 251,219 232,504 ...... 232,504

 Other -520 ...... -520 4,270 ...... 4,270 2,000 ...... 2,000

 Total--Centers for Medicare and Medicaid Services 87,453 ...... 87,453 919,006 ...... 919,006 843,657 ...... 843,657

 Administration for Children and Families:

 Temporary Assistance for Needy Families 1,243 ...... 1,243 9,993 ...... 9,993 9,867 ...... 9,867

 Contingency Fund 58 ...... 58 432 ...... 432 536 ...... 536

 Payments to States for Child Support Enforcement and

 Family Support Programs 320 ...... 320 2,260 ...... 2,260 2,142 ...... 2,142

 Low Income Home Energy Assistance 194 ...... 194 2,534 ...... 2,534 2,779 ...... 2,779

 Refugee and Entrant Assistance 162 ...... 162 1,009 ...... 1,009 803 ...... 803

 Child Care Entitlement to States 230 ...... 230 1,649 ...... 1,649 1,864 ...... 1,864

 Payments to States for the Child Care and Development

 Block Grant 214 ...... 214 1,560 ...... 1,560 1,399 ...... 1,399

 Social Services Block Grant 163 ...... 163 1,179 ...... 1,179 1,238 ...... 1,238

 Children and Families Services Programs 905 ...... 905 6,971 ...... 6,971 6,798 ...... 6,798

 Payments to States for Foster Care and Adoption

 Assistance 600 ...... 600 5,181 ...... 5,181 4,906 ...... 4,906

 Other 42 ...... 42 323 ...... 323 354 ...... 354

 Total--Administration for Children and Families 4,131 ...... 4,131 33,091 ...... 33,091 32,686 ...... 32,686

10
This Month

Outlays Gross

Outlays

Applicable

Receipts Outlays

Current Fiscal Year to Date Prior Fiscal Year to Date

Classification Gross

Outlays

Applicable

Receipts Outlays GrossOutlays

Applicable

Receipts

Table 5. Outlays of the U.S. Government, May 2016 and Other Periods - Continued

[$ millions]

Department of Health and Human Services: - Continued

 Administration for Community Living 184 ...... 184 1,344 ...... 1,344 1,106 ...... 1,106

 Departmental Management 197 ...... 197 1,604 ...... 1,604 1,873 ...... 1,873

 Other 59 ...... 59 441 ...... 441 414 ...... 414

 Proprietary Receipts from the Public ...... 7,927 -7,927 ...... 66,292 -66,292 ...... 60,169 -60,169

 Intrabudgetary Transactions:

 Payments for Health Insurance for the Aged:

 Federal Supplementary Medical Insurance Trust Fund -22,687 ...... -22,687 -206,678 ...... -206,678 -172,791 ...... -172,791

 Payments for Tax and Other Credits:

 Federal Hospital Insurance Trust Fund -152 ...... -152 -15,585 ...... -15,585 -13,971 ...... -13,971

 Other -59 ...... -59 75 ...... 75 -46 ...... -46

 Total--Department of Health and Human Services 73,689 7,927 65,762 771,760 66,298 705,462 729,929 60,174 669,755

Department of Homeland Security:

 Departmental Management and Operations 81 ...... 81 724 ...... 724 638 ...... 638

 Citizenship and Immigration Services 253 ...... 253 2,199 ...... 2,199 2,069 ...... 2,069

 United States Secret Service 153 ...... 153 1,327 ...... 1,327 1,186 ...... 1,186

 Transportation Security Administration 250 ...... 250 3,928 ...... 3,928 3,934 ...... 3,934

 Immigration and Customs Enforcement 521 ...... 521 4,186 ...... 4,186 3,834 ...... 3,834

 U.S. Customs and Border Protection 1,007 (**) 1,006 8,420 6 8,414 8,072 5 8,067

 United States Coast Guard 579 ...... 579 6,783 ...... 6,783 6,911 ...... 6,911

 National Protection and Programs Directorate 113 ...... 113 999 ...... 999 863 ...... 863

 Federal Emergency Management Agency:

 State and Local Programs 165 ...... 165 1,428 ...... 1,428 1,507 ...... 1,507

 Firefighter Assistance Grants 36 ...... 36 361 ...... 361 414 ...... 414

 Disaster Relief 552 ...... 552 3,892 ...... 3,892 4,439 ...... 4,439

 National Flood Insurance Fund 129 134 -5 930 904 26 570 1,525 -955

 Other 97 ...... 97 791 ...... 791 784 ...... 784

 Total--Federal Emergency Management Agency 979 134 845 7,402 904 6,498 7,715 1,525 6,190

 Science and Technology 73 ...... 73 559 ...... 559 495 ...... 495

 Domestic Nuclear Detection Office 18 ...... 18 128 ...... 128 196 ...... 196

 Other 30 ...... 30 266 ...... 266 257 ...... 257

 Proprietary Receipts from the Public ...... 109 -109 ...... 653 -653 ...... 408 -408

 Intrabudgetary Transactions -57 ...... -57 -44 ...... -44 7 ...... 7

 Offsetting Governmental Receipts ...... 978 -978 ...... 6,932 -6,932 ...... 6,667 -6,667

 Total--Department of Homeland Security 4,001 1,222 2,779 36,877 8,495 28,381 36,177 8,605 27,573

Department of Housing and Urban Development:

 Public and Indian Housing Programs:

 Tenant Based Rental Assistance 1,696 ...... 1,696 12,959 ...... 12,959 12,155 ...... 12,155

 Housing Certificate Fund 15 ...... 15 130 ...... 130 180 ...... 180

 Public Housing Capital Fund 181 ...... 181 1,363 ...... 1,363 1,143 ...... 1,143

 Public Housing Operating Fund 353 ...... 353 2,920 ...... 2,920 2,909 ...... 2,909

 Revitalization of Severely Distressed Public Housing

 (Hope VI) 6 ...... 6 44 ...... 44 57 ...... 57

 Native American Housing Block Grant 66 ...... 66 521 ...... 521 501 ...... 501

 Other 10 ...... 10 90 ...... 90 53 ...... 53

 Total--Public and Indian Housing Programs 2,327 ...... 2,327 18,026 ...... 18,026 16,998 ...... 16,998

 Community Planning and Development:

 Housing Opportunities for Persons with AIDS 20 ...... 20 224 ...... 224 219 ...... 219

 Community Development Fund 434 ...... 434 4,198 ...... 4,198 4,285 ...... 4,285

 Home Investment Partnership Program 106 ...... 106 734 ...... 734 767 ...... 767

 Neighborhood Stabilization Program 2 ...... 2 19 ...... 19 48 ...... 48

 Homeless Assistance Grants 145 ...... 145 1,267 ...... 1,267 1,264 ...... 1,264

 Other 4 ...... 4 41 (**) 41 54 (**) 54

 Total--Community Planning and Development 711 ...... 711 6,484 (**) 6,484 6,636 (**) 6,636

 Housing Programs:

 Credit Accounts:

 FHA-Mutual Mortgage Insurance Fund, Program Account 10 ...... 10 3,578 ...... 3,578 12,969 ...... 12,969

 FHA-Mutual Mortgage Insurance Capital Reserve Account -780 ...... -780 -21,161 ...... -21,161 -15,783 ...... -15,783

 FHA-Mutual Mortgage and Cooperative Housing Insurance

 Fund, Liquidating Account 3 2 (**) 29 23 6 25 19 5

 FHA-General and Special Risk Fund, Program Account ...... ...... ...... 3,282 ...... 3,282 2,080 ...... 2,080

 FHA-General and Special Risk Fund, Liquidating Account 12 34 -22 157 297 -139 44 161 -117

 Housing for the Elderly or Handicapped Fund,

 Liquidating Account -15 18 -33 -110 141 -251 2 355 -354

11
This Month

Outlays Gross

Outlays

Applicable

Receipts Outlays

Current Fiscal Year to Date Prior Fiscal Year to Date

Classification Gross

Outlays

Applicable

Receipts Outlays GrossOutlays

Applicable

Receipts

Table 5. Outlays of the U.S. Government, May 2016 and Other Periods - Continued

[$ millions]

Department of Housing and Urban Development: - Continued

 HUD Project-Based Rental Assistance 893 ...... 893 7,057 ...... 7,057 6,785 ...... 6,785

 Housing for the Elderly 69 ...... 69 489 ...... 489 511 ...... 511

 Housing for Persons with Disabilities 14 ...... 14 118 ...... 118 127 ...... 127

 Other Assisted Housing Programs 18 ...... 18 143 ...... 143 179 ...... 179

 Other 2 1 1 36 33 3 43 32 11

 Total--Housing Programs 225 55 170 -6,382 493 -6,875 6,981 568 6,413

 Government National Mortgage Association:

 Guarantees of Mortgage-Backed Securities 2 (**) 2 45 1 44 28 1 27

 Management and Administration 138 ...... 138 1,106 ...... 1,106 1,157 ...... 1,157

 Other 14 ...... 14 114 ...... 114 126 ...... 126

 Proprietary Receipts from the Public:

 FHA-General and Special Risk Fund ...... 41 -41 ...... 1,811 -1,811 ...... 2,579 -2,579

 Other ...... -9 9 ...... 204 -204 ...... 12 -12

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

 Offsetting Governmental Receipts ...... 1 -1 ...... 8 -8 ...... 7 -7

 Total--Department of Housing and Urban Development 3,414 89 3,325 19,391 2,516 16,875 31,920 3,166 28,755

Department of the Interior:

 Land and Minerals Management:

 Bureau of Land Management:

 Management of Lands and Resources 82 ...... 82 657 ...... 657 613 ...... 613

 Other 23 3 20 233 120 114 297 30 267

 Bureau of Ocean Energy Management 10 ...... 10 72 ...... 72 50 ...... 50

 Office of Surface Mining Reclamation and Enforcement 32 ...... 32 477 ...... 477 491 ...... 491

 Total--Land and Minerals Management 147 3 144 1,440 120 1,320 1,452 30 1,422

 Water and Science:

 Bureau of Reclamation:

 Water and Related Resources 83 ...... 83 513 ...... 513 463 ...... 463

 Other 36 22 14 380 232 147 388 235 154

 Central Utah Project (**) ...... (**) 11 ...... 11 10 ...... 10

 United States Geological Survey 79 ...... 79 697 ...... 697 680 ...... 680

 Total--Water and Science 199 22 176 1,602 232 1,369 1,542 235 1,307

 Fish and Wildlife and Parks:

 United States Fish and Wildlife Service 242 ...... 242 1,866 ...... 1,866 1,754 ...... 1,754

 National Park Service 227 ...... 227 1,937 ...... 1,937 1,940 ...... 1,940

 Total--Fish and Wildlife and Parks 470 ...... 470 3,803 ...... 3,803 3,694 ...... 3,694

 Indian Affairs:

 Bureau of Indian Affairs and Bureau of Indian Education 176 (**) 176 1,575 (**) 1,575 1,834 1 1,834

 Total--Indian Affairs 176 (**) 176 1,575 (**) 1,575 1,834 1 1,834

 Departmental Offices:

 Mineral Leasing and Associated Payments 91 ...... 91 951 ...... 951 1,327 ...... 1,327

 Other 32 ...... 32 325 ...... 325 541 ...... 541

 Insular Affairs 9 ...... 9 253 ...... 253 246 ...... 246

 Office of the Special Trustee for American Indians 79 ...... 79 378 ...... 378 227 ...... 227

 Department-Wide Programs 59 ...... 59 606 ...... 606 558 ...... 558

 Total--Departmental Offices 269 ...... 269 2,513 ...... 2,513 2,898 ...... 2,898

 Other 27 ...... 27 168 ...... 168 123 ...... 123

 Proprietary Receipts from the Public ...... 504 -504 ...... 3,102 -3,102 ...... 3,551 -3,551

 Intrabudgetary Transactions 17 ...... 17 -99 ...... -99 -145 ...... -145

 Total--Department of the Interior 1,305 529 776 11,001 3,455 7,546 11,396 3,816 7,580

Department of Justice:

 General Administration -97 ...... -97 401 ...... 401 279 ...... 279

 Legal Activities and U.S. Marshals:

 General Legal Activities 63 ...... 63 565 ...... 565 583 ...... 583

 United States Attorneys 183 ...... 183 1,340 ...... 1,340 1,294 ...... 1,294

 United States Marshals Service 86 ...... 86 767 ...... 767 750 ...... 750

 Assets Forfeiture Fund 68 ...... 68 736 ...... 736 1,979 ...... 1,979

 Other 707 ...... 707 2,452 ...... 2,452 167 ...... 167

 Federal Bureau of Investigation 667 ...... 667 5,489 ...... 5,489 5,274 ...... 5,274

 Drug Enforcement Administration 163 ...... 163 1,612 ...... 1,612 1,534 ...... 1,534

 Bureau of Alcohol, Tobacco, Firearms, and Explosives 99 ...... 99 814 ...... 814 779 ...... 779

 Federal Prison System 604 29 575 4,788 239 4,549 4,906 250 4,656

 Office of Justice Programs:

12
This Month

Outlays Gross

Outlays

Applicable

Receipts Outlays

Current Fiscal Year to Date Prior Fiscal Year to Date

Classification Gross

Outlays

Applicable

Receipts Outlays GrossOutlays

Applicable

Receipts

Table 5. Outlays of the U.S. Government, May 2016 and Other Periods - Continued

[$ millions]

Department of Justice: - Continued

 State and Local Law Enforcement Assistance 67 ...... 67 730 ...... 730 740 ...... 740

 Community Oriented Policing Services 16 ...... 16 133 ...... 133 170 ...... 170

 Crime Victims Fund 86 ...... 86 563 ...... 563 427 ...... 427

 Other 99 ...... 99 629 ...... 629 590 ...... 590

 Other 84 ...... 84 469 ...... 469 563 ...... 563

 Proprietary Receipts from the Public ...... 1,011 -1,011 ...... 2,679 -2,679 ...... 1,489 -1,489

 Intrabudgetary Transactions 3,729 ...... 3,729 505 ...... 505 -738 ...... -738

 Offsetting Governmental Receipts ...... 49 -49 ...... 345 -345 ...... 341 -341

 Total--Department of Justice 6,625 1,089 5,536 21,992 3,263 18,729 19,296 2,079 17,217

Department of Labor:

 Employment and Training Administration:

 Training and Employment Services 258 ...... 258 2,042 ...... 2,042 2,037 ...... 2,037

 Office of Job Corps 121 ...... 121 1,074 ...... 1,074 1,100 ...... 1,100

 Community Service Employment for Older Americans 41 ...... 41 287 ...... 287 282 ...... 282

 Federal Unemployment Benefits and Allowances 35 ...... 35 271 ...... 271 341 ...... 341

 Federal Additional Unemployment Compensation

 Program-Recovery Act (**) ...... (**) -5 ...... -5 -6 ...... -6

 State Unemployment Insurance and Employment Service

 Operations 89 ...... 89 -53 ...... -53 -72 ...... -72

 Payments to the Unemployment Trust Fund ...... ...... ...... 30 ...... 30 61 ...... 61

 Program Administration 14 ...... 14 72 ...... 72 70 ...... 70

 Unemployment Trust Fund:

 Federal-State Unemployment Insurance:

 State Unemployment Benefits 2,888 ...... 2,888 22,693 ...... 22,693 22,429 ...... 22,429

 State Administrative Expenses 227 ...... 227 2,488 ...... 2,488 2,639 ...... 2,639

 Federal Administrative Expenses 17 ...... 17 350 ...... 350 355 ...... 355

 Other 17 ...... 17 118 ...... 118 95 ...... 95

 Total--Unemployment Trust Fund 3,149 ...... 3,149 25,649 ...... 25,649 25,518 ...... 25,518

 Other 48 ...... 48 284 ...... 284 324 ...... 324

 Total--Employment and Training Administration 3,755 ...... 3,755 29,651 ...... 29,651 29,657 ...... 29,657

 Pension Benefit Guaranty Corporation 525 608 -84 4,112 7,472 -3,360 4,054 4,724 -670

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

 Office of Workers' Compensation Programs:

 Special Benefits 263 ...... 263 -759 ...... -759 -732 ...... -732

 Energy Employees Occupational Illness Compensation Fund 80 ...... 80 692 ...... 692 687 ...... 687

 Special Benefits for Disabled Coal Miners 9 ...... 9 69 ...... 69 79 ...... 79

 Black Lung Disability Trust Fund 19 ...... 19 126 ...... 126 189 ...... 189

 Other 33 ...... 33 246 ...... 246 242 ...... 242

 Wage and Hour Division 30 ...... 30 188 ...... 188 185 ...... 185

 Occupational Safety and Health Administration 53 ...... 53 366 ...... 366 375 ...... 375

 Mine Safety and Health Administration 43 ...... 43 258 ...... 258 253 ...... 253

 Bureau of Labor Statistics 53 ...... 53 349 ...... 349 355 ...... 355

 Departmental Management 2 ...... 2 269 ...... 269 222 ...... 222

 Other 30 ...... 30 210 ...... 210 215 ...... 215

 Proprietary Receipts from the Public ...... 1 -1 ...... 3 -3 ...... -2 2

 Intrabudgetary Transactions -114 ...... -114 -462 ...... -462 -544 ...... -544

 Total--Department of Labor 4,782 609 4,173 35,316 7,475 27,840 35,238 4,722 30,516

Department of State:

 Administration of Foreign Affairs:

 Diplomatic and Consular Programs 722 ...... 722 5,448 ...... 5,448 5,402 ...... 5,402

 Educational and Cultural Exchange Programs 47 ...... 47 378 ...... 378 397 ...... 397

 Embassy Security, Construction, and Maintenance 249 ...... 249 661 ...... 661 713 ...... 713

 Payment to Foreign Service Retirement and Disability

 Fund 112 ...... 112 159 ...... 159 40 ...... 40

 Foreign Service Retirement and Disability Fund 78 ...... 78 630 ...... 630 616 ...... 616

 Other -34 ...... -34 -173 ...... -173 79 ...... 79

 Total--Administration of Foreign Affairs 1,173 ...... 1,173 7,103 ...... 7,103 7,247 ...... 7,247

 International Organizations and Conferences 101 ...... 101 1,084 ...... 1,084 1,313 ...... 1,313

 Global Health and Child Survival 1,474 ...... 1,474 5,689 ...... 5,689 4,741 ...... 4,741

 Migration and Refugee Assistance 386 ...... 386 1,465 ...... 1,465 1,618 ...... 1,618

 International Narcotics Control and Law Enforcement 101 ...... 101 709 ...... 709 772 ...... 772

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

13
This Month

Outlays Gross

Outlays

Applicable

Receipts Outlays

Current Fiscal Year to Date Prior Fiscal Year to Date

Classification Gross

Outlays

Applicable

Receipts Outlays GrossOutlays

Applicable

Receipts

Table 5. Outlays of the U.S. Government, May 2016 and Other Periods - Continued

[$ millions]

Department of State: - Continued

 Other 42 ...... 42 323 ...... 323 292 ...... 292

 Proprietary Receipts from the Public ...... 5 -5 ...... 35 -35 ...... 46 -46

 Intrabudgetary Transactions -113 ...... -113 -178 ...... -178 -153 ...... -153

 Total--Department of State 3,164 5 3,159 16,195 35 16,160 15,841 46 15,795

Department of Transportation:

 Office of the Secretary 122 ...... 122 550 ...... 550 494 ...... 494

 Federal Aviation Administration:

 Operations 16 ...... 16 996 ...... 996 2,140 ...... 2,140

 Airport and Airway Trust Fund:

 Grants-In-Aid for Airports 210 ...... 210 2,009 ...... 2,009 2,011 ...... 2,011

 Facilities and Equipment 242 ...... 242 1,653 ...... 1,653 1,658 ...... 1,658

 Research, Engineering, and Development 10 ...... 10 93 ...... 93 100 ...... 100

 Trust Fund Share of FAA Operations 800 ...... 800 5,400 ...... 5,400 4,200 ...... 4,200

 Total--Airport and Airway Trust Fund 1,262 ...... 1,262 9,155 ...... 9,155 7,969 ...... 7,969

 Other -24 6 -30 -90 24 -114 -13 -20 7

 Total--Federal Aviation Administration 1,254 6 1,248 10,061 24 10,037 10,096 -20 10,116

 Federal Highway Administration:

 Highway Trust Fund:

 Federal-Aid Highways 3,476 ...... 3,476 24,329 ...... 24,329 23,134 ...... 23,134

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

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

 Other Programs 32 ...... 32 70,227 ...... 70,227 440 ...... 440

 Total--Federal Highway Administration 3,509 ...... 3,509 94,559 ...... 94,559 23,636 ...... 23,636

 Federal Motor Carrier Safety Administration 47 ...... 47 359 ...... 359 351 ...... 351

 National Highway Traffic Safety Administration 66 ...... 66 628 ...... 628 579 ...... 579

 Federal Railroad Administration:

 Operating Subsidy Grants to the National Railroad

 Passenger Corporation ...... ...... ...... 216 ...... 216 188 ...... 188

 Capital and Debt Service Grants to the National Railroad

 Passenger Corporation 44 ...... 44 735 ...... 735 655 ...... 655

 Capital Assistance for High Speed Rail Corridors and

 Intercity Passenger Rail Service 232 ...... 232 1,205 ...... 1,205 532 ...... 532

 Other 30 ...... 30 316 ...... 316 290 ...... 290

 Total--Federal Railroad Administration 306 ...... 306 2,473 ...... 2,473 1,664 ...... 1,664

 Federal Transit Administration:

 Formula Grants 2 ...... 2 17 ...... 17 27 ...... 27

 Capital Investment Grants 113 ...... 113 1,168 ...... 1,168 1,406 ...... 1,406

 Transit Formula Grants 713 ...... 713 5,401 ...... 5,401 5,193 ...... 5,193

 Transit Capital Assistance, Recovery Act ...... ...... ...... (**) ...... (**) 77 ...... 77

 Other 76 ...... 76 594 ...... 594 380 ...... 380

 Total--Federal Transit Administration 903 ...... 903 7,179 ...... 7,179 7,084 ...... 7,084

 Maritime Administration 48 (**) 48 182 1 181 352 8 344

 Other 57 3 54 314 25 289 267 20 247

 Proprietary Receipts from the Public ...... 53 -53 ...... 131 -131 ...... 73 -73

 Intrabudgetary Transactions:

 Payment from the General Fund, Highway Trust Fund ...... ...... ...... -70,100 ...... -70,100 ...... ...... ......

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

 Offsetting Governmental Receipts ...... 51 -51 ...... 84 -84 ...... 120 -120

 Total--Department of Transportation 6,312 113 6,199 46,204 265 45,939 44,523 201 44,322

Department of the Treasury:

 Departmental Offices:

 Exchange Stabilization Fund 5 4 1 27 69 -42 9 44 -35

 Grants for Specified Energy Property in Lieu of Tax

 Credit 6 ...... 6 80 ...... 80 1,535 ...... 1,535

 Housing and Economic Recovery Programs ...... ...... ...... 1 ...... 1 176 ...... 176

 Troubled Asset Relief Program 310 ...... 310 3,751 ...... 3,751 2,479 ...... 2,479

 Other 108 ...... 108 1,094 ...... 1,094 1,137 ...... 1,137

 Bureau of the Fiscal Service:

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

 Financial Agent Services 75 ...... 75 456 ...... 456 421 ...... 421

 Claims, Judgements, and Relief Acts 238 ...... 238 2,576 ...... 2,576 2,119 ...... 2,119

 Other 45 (**) 45 3,462 2 3,460 983 6 977

 Total--Bureau of the Fiscal Service 359 (**) 359 8,471 2 8,469 5,500 6 5,494

14
This Month

Outlays Gross

Outlays

Applicable

Receipts Outlays

Current Fiscal Year to Date Prior Fiscal Year to Date

Classification Gross

Outlays

Applicable

Receipts Outlays GrossOutlays

Applicable

Receipts

Table 5. Outlays of the U.S. Government, May 2016 and Other Periods - Continued

[$ millions]

Department of the Treasury: - Continued

 Federal Financing Bank -23 ...... -23 -798 ...... -798 -739 ...... -739

 Alcohol and Tobacco Tax and Trade Bureau:

 Salaries and Expenses 7 ...... 7 67 ...... 67 64 ...... 64

 Internal Revenue Collections for Puerto Rico 32 ...... 32 291 ...... 291 226 ...... 226

 Bureau of Engraving and Printing -12 ...... -12 -35 ...... -35 -35 ...... -35

 United States Mint 329 379 -51 2,204 2,587 -383 1,930 2,350 -420

 Internal Revenue Service:

 Taxpayer Services 196 ...... 196 1,526 ...... 1,526 1,494 ...... 1,494

 Enforcement 352 ...... 352 3,052 ...... 3,052 3,143 ...... 3,143

 Operations Support 329 ...... 329 2,764 ...... 2,764 2,718 ...... 2,718

 Build America Bond Payments, Recovery Act 321 ...... 321 2,749 ...... 2,749 2,695 ...... 2,695

 Refundable Premium Tax Credits and Cost Sharing

 Reductions 2,986 ...... 2,986 19,331 ...... 19,331 15,961 ...... 15,961

 Payment Where Earned Income Credit Exceeds Liability for

 Tax 1,251 ...... 1,251 59,412 ...... 59,412 59,277 ...... 59,277

 Payment Where Child Tax Credit Exceeds Liability for Tax 407 ...... 407 19,697 ...... 19,697 20,230 ...... 20,230

 Payment Where American Opportunity Tax Credit Exceeds

 Liability for Tax 113 ...... 113 3,883 ...... 3,883 4,092 ...... 4,092

 Refunding Internal Revenue Collections, Interest 72 ...... 72 1,163 ...... 1,163 703 ...... 703

 Other 107 ...... 107 875 ...... 875 884 (**) 884

 Total--Internal Revenue Service 6,136 ...... 6,136 114,453 ...... 114,453 111,196 (**) 111,196

 Comptroller of the Currency 79 4 75 686 586 100 665 1,023 -358

 Interest on the Public Debt:

 Interest on Treasury Debt Securities (Gross):

 Public Issues (Accrual Basis) 26,803 ...... 26,803 168,605 ...... 168,605 154,155 ...... 154,155

 Special Issues (Cash Basis) 6,015 ...... 6,015 81,514 ...... 81,514 71,056 ...... 71,056

 Total--Interest on Treasury Debt Securities (Gross) 32,818 ...... 32,818 250,119 ...... 250,119 225,211 ...... 225,211

 Total--Interest on the Public Debt 32,818 ...... 32,818 250,119 ...... 250,119 225,211 ...... 225,211

 Other 9 ...... 9 74 ...... 74 63 ...... 63

 Proprietary Receipts from the Public ...... -353 353 ...... 9,918 -9,918 ...... 13,474 -13,474

 Intrabudgetary Transactions -139 ...... -139 -1,783 ...... -1,783 -1,383 ...... -1,383

 Total--Department of the Treasury 40,026 35 39,991 378,702 13,161 365,540 348,034 16,897 331,138

Department of Veterans Affairs:

 Joint DOD-VA Medical Facility Demonstration Fund 32 ...... 32 253 ...... 253 249 ...... 249

 Veterans Health Administration:

 Veterans Choice Fund, Veterans Health Administration 178 ...... 178 1,594 ...... 1,594 84 ...... 84

 Medical Services 4,222 ...... 4,222 33,418 ...... 33,418 32,859 ...... 32,859

 Medical Support and Compliance 458 ...... 458 3,795 ...... 3,795 3,886 ...... 3,886

 Medical Facilities 405 ...... 405 3,410 ...... 3,410 3,298 ...... 3,298

 Other 97 36 61 762 298 464 793 295 498

 Benefits Programs:

 Public Enterprise Funds:

 Housing Accounts (**) 1 -1 1 9 -7 3 12 -9

 Other 51 53 -2 616 587 29 647 610 37

 Compensation and Pensions 567 ...... 567 52,220 ...... 52,220 49,498 ...... 49,498

 Readjustment Benefits 476 ...... 476 9,680 ...... 9,680 9,374 ...... 9,374

 Veterans Housing Benefit Program Fund 149 ...... 149 845 ...... 845 796 ...... 796

 Insurance Funds:

 National Service Life 82 ...... 82 612 ...... 612 686 ...... 686

 Veterans Special Life 15 1 14 122 54 68 118 59 59

 Other 8 ...... 8 49 ...... 49 39 ...... 39

 Total--Benefits Programs 1,348 55 1,293 64,144 650 63,494 61,161 681 60,479

 Departmental Administration:

 Construction 126 ...... 126 1,523 ...... 1,523 1,171 ...... 1,171

 Information Technology Systems 387 ...... 387 2,611 ...... 2,611 2,553 ...... 2,553

 General Operating Expenses 153 ...... 153 1,783 (**) 1,782 1,597 (**) 1,597

 Other 67 ...... 67 860 ...... 860 785 ...... 785

 Proprietary Receipts from the Public:

 National Service Life ...... (**) (**) ...... 48 -48 ...... 52 -52

 Other ...... 280 -280 ...... 2,834 -2,834 ...... 2,653 -2,653

 Intrabudgetary Transactions -4 ...... -4 4 ...... 4 -4 ...... -4

 Total--Department of Veterans Affairs 7,469 371 7,098 114,156 3,830 110,326 108,431 3,681 104,750

15
This Month

Outlays Gross

Outlays

Applicable

Receipts Outlays

Current Fiscal Year to Date Prior Fiscal Year to Date

Classification Gross

Outlays

Applicable

Receipts Outlays GrossOutlays

Applicable

Receipts

Table 5. Outlays of the U.S. Government, May 2016 and Other Periods - Continued

[$ millions]

Corps of Engineers:

 Construction 188 ...... 188 826 ...... 826 1,354 ...... 1,354

 Operation and Maintenance 146 ...... 146 1,184 ...... 1,184 1,243 ...... 1,243

 Flood Control and Coastal Emergencies 36 ...... 36 322 ...... 322 457 ...... 457

 Harbor Maintenance Trust Fund 105 ...... 105 842 ...... 842 738 ...... 738

 Rivers and Harbors Contributed Funds 27 ...... 27 306 ...... 306 263 ...... 263

 Other 55 ...... 55 853 ...... 853 973 ...... 973

 Proprietary Receipts from the Public ...... 34 -34 ...... 331 -331 ...... 604 -604

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

 Total--Corps of Engineers 557 34 523 4,333 331 4,003 5,028 604 4,424

Other Defense Civil Programs:

 Military Retirement:

 Payment to Military Retirement Fund ...... ...... ...... 79,289 ...... 79,289 75,562 ...... 75,562

 Military Retirement Fund 454 ...... 454 38,128 ...... 38,128 37,753 ...... 37,753

 Retiree Health Care:

 Payment to Department of Defense Medicare-Eligible

 Retiree Health Care Fund ...... ...... ...... 3,324 ...... 3,324 4,005 ...... 4,005

 Department of Defense Medicare-Eligible Retiree Health

 Care Fund 582 ...... 582 6,715 ...... 6,715 6,957 ...... 6,957

 Educational Benefits 27 ...... 27 235 ...... 235 264 ...... 264

 Other 18 ...... 18 178 ...... 178 160 ...... 160

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

 Intrabudgetary Transactions -893 ...... -893 -86,756 ...... -86,756 -80,623 ...... -80,623

 Total--Other Defense Civil Programs 188 2 186 41,113 13 41,100 44,077 13 44,064

Environmental Protection Agency:

 Science and Technology 74 ...... 74 487 ...... 487 494 ...... 494

 Environmental Programs and Management 160 ...... 160 1,662 ...... 1,662 1,669 ...... 1,669

 State and Tribal Assistance Grants 302 ...... 302 2,849 ...... 2,849 3,011 ...... 3,011

 Payment to the Hazardous Substance Superfund ...... ...... ...... 812 ...... 812 981 ...... 981

 Hazardous Substance Superfund 112 ...... 112 789 ...... 789 -865 ...... -865

 Other 21 6 16 173 27 146 104 29 75

 Proprietary Receipts from the Public ...... 3 -3 ...... 32 -32 ...... 270 -270

 Intrabudgetary Transactions 17 ...... 17 -749 ...... -749 -941 ...... -941

 Offsetting Governmental Receipts ...... 2 -2 ...... 16 -16 ...... 20 -20

 Total--Environmental Protection Agency 686 11 674 6,023 76 5,947 4,453 319 4,134

Executive Office of the President:

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

 Office of Management and Budget 7 ...... 7 62 ...... 62 58 ...... 58

 Unanticipated Needs 3 ...... 3 15 ...... 15 -11,492 ...... -11,492

 Other 17 ...... 17 144 ...... 144 154 ...... 154

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

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

 Total--Executive Office of the President 31 (**) 31 258 1 257 -11,242 (**) -11,242

General Services Administration:

 Real Property Activities -148 ...... -148 -683 ...... -683 -550 ...... -550

 Supply and Technology Activities 55 ...... 55 105 ...... 105 -208 ...... -208

 General Activities -5 ...... -5 127 ...... 127 139 ...... 139

 Proprietary Receipts from the Public ...... 23 -23 ...... 103 -103 ...... 92 -92

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

 Total--General Services Administration -93 23 -116 -456 103 -559 -623 92 -715

International Assistance Programs:

 Millennium Challenge Corporation 58 ...... 58 456 ...... 456 454 ...... 454

 International Security Assistance:

 Foreign Military Financing Program 70 ...... 70 4,054 ...... 4,054 4,777 ...... 4,777

 Economic Support Fund 339 ...... 339 3,893 ...... 3,893 3,475 ...... 3,475

 Other 100 6 94 622 15 607 611 21 589

 Total--International Security Assistance 508 6 502 8,570 15 8,555 8,863 21 8,842

 Multilateral Assistance:

 Contribution to the International Development

 Association ...... ...... ...... 1,197 ...... 1,197 1,288 ...... 1,288

 Other 2 ...... 2 1,337 ...... 1,337 1,855 ...... 1,855

 Total--Multilateral Assistance 2 ...... 2 2,534 ...... 2,534 3,143 ...... 3,143

16
This Month

Outlays Gross

Outlays

Applicable

Receipts Outlays

Current Fiscal Year to Date Prior Fiscal Year to Date

Classification Gross

Outlays

Applicable

Receipts Outlays GrossOutlays

Applicable

Receipts

Table 5. Outlays of the U.S. Government, May 2016 and Other Periods - Continued

[$ millions]

International Assistance Programs: - Continued

 Agency for International Development:

 Development Assistance Program 208 ...... 208 1,689 ...... 1,689 1,695 ...... 1,695

 Assistance for Europe, Eurasia and Central Asia 2 ...... 2 25 ...... 25 105 ...... 105

 International Disaster Assistance 165 ...... 165 1,530 ...... 1,530 1,718 ...... 1,718

 Operating Expenses 83 ...... 83 820 ...... 820 809 ...... 809

 Other 57 ...... 57 -89 1 -90 21 ...... 21

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

 Intrabudgetary Transactions -55 ...... -55 -60 ...... -60 7 ...... 7

 Total--Agency for International Development 459 (**) 459 3,915 3 3,912 4,355 2 4,353

 Overseas Private Investment Corporation:

 Overseas Private Investment Corporation Accounts 7 33 -26 455 109 345 57 124 -67

 Proprietary Receipts from the Public ...... 8 -8 ...... 497 -497 ...... 76 -76

 Total--Overseas Private Investment Corporation 7 41 -34 455 606 -151 57 200 -143

 Peace Corps 13 1 12 247 2 244 260 2 257

 International Monetary Programs 147 ...... 147 128 ...... 128 1,084 ...... 1,084

 Military Sales Program:

 Foreign Military Sales Trust Fund 2,065 ...... 2,065 19,337 ...... 19,337 16,845 ...... 16,845

 Other 1 31 -30 28 191 -163 45 32 13

 Proprietary Receipts from the Public ...... 3,630 -3,630 ...... 22,292 -22,292 ...... 18,191 -18,191

 Other 10 (**) 10 68 1 67 71 1 70

 Total--International Assistance Programs 3,269 3,708 -439 35,737 23,110 12,627 35,177 18,450 16,727

National Aeronautics and Space Administration:

 Science 409 ...... 409 3,336 ...... 3,336 3,329 ...... 3,329

 Aeronautics 48 ...... 48 387 ...... 387 369 ...... 369

 Exploration 348 ...... 348 2,864 ...... 2,864 3,060 ...... 3,060

 Cross Agency Support 211 ...... 211 1,736 ...... 1,736 1,812 ...... 1,812

 Space Operations 224 ...... 224 3,262 ...... 3,262 2,280 ...... 2,280

 Other 79 ...... 79 750 ...... 750 779 ...... 779

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

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

 Total--National Aeronautics and Space Administration 1,319 (**) 1,319 12,334 3 12,331 11,628 1 11,627

National Science Foundation:

 Research and Related Activities 395 ...... 395 3,303 ...... 3,303 3,188 ...... 3,188

 Education and Human Resources 68 ...... 68 557 ...... 557 530 ...... 530

 Other 31 ...... 31 349 ...... 349 362 ...... 362

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

 Total--National Science Foundation 494 1 493 4,209 17 4,192 4,081 28 4,053

Office of Personnel Management:

 Government Payment for Annuitants, Employees Health and

 Life Insurance Benefits 1,057 ...... 1,057 8,031 ...... 8,031 7,764 ...... 7,764

 Civil Service Retirement and Disability Fund 6,843 ...... 6,843 55,304 ...... 55,304 54,457 ...... 54,457

 Employees Life Insurance Fund 256 511 -255 1,958 2,807 -849 1,797 2,415 -618

 Employees and Retired Employees Health Benefits Fund 4,097 4,292 -195 33,051 33,561 -510 31,377 31,245 133

 Other -27 ...... -27 -175 ...... -175 82 ...... 82

 Proprietary Receipts from the Public ...... (**) (**) ...... 4 -4 ...... 5 -5

 Intrabudgetary Transactions:

 Postal Service Contributions ...... ...... ...... -751 ...... -751 -765 ...... -765

 Civil Service Retirement and Disability Fund:

 Other -3 ...... -3 -28 ...... -28 -31 ...... -31

 Total--Office of Personnel Management 12,223 4,803 7,420 97,388 36,372 61,016 94,682 33,665 61,017

Small Business Administration:

 Salaries and Expenses 41 ...... 41 45 ...... 45 30 (**) 30

 Business Loans Program 2 (**) 2 438 2 436 417 8 409

 Disaster Loans Program 4 (**) 4 225 1 224 246 1 246

 Other 27 2 26 152 12 140 112 12 100

 Proprietary Receipts from the Public ...... -1 1 ...... 1,652 -1,652 ...... 1,865 -1,865

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

 Total--Small Business Administration 74 1 74 861 1,666 -805 806 1,886 -1,080

Social Security Administration:

 Payments to Social Security Trust Funds 18 ...... 18 23,543 ...... 23,543 22,367 ...... 22,367

 Supplemental Security Income Program 844 ...... 844 39,393 ...... 39,393 39,164 ...... 39,164

 Federal Old-Age and Survivors Insurance Trust Fund

 (Off-Budget):

 Benefit Payments 63,884 ...... 63,884 505,403 ...... 505,403 485,635 ...... 485,635

 Administrative Expenses 314 ...... 314 2,331 ...... 2,331 2,371 ...... 2,371

 Total--Federal Old-Age and Survivors Insurance Trust

 Fund (Off-Budget) 64,199 ...... 64,199 507,734 ...... 507,734 488,006 ...... 488,006

17
This Month

Outlays Gross

Outlays

Applicable

Receipts Outlays

Current Fiscal Year to Date Prior Fiscal Year to Date

Classification Gross

Outlays

Applicable

Receipts Outlays GrossOutlays

Applicable

Receipts

Table 5. Outlays of the U.S. Government, May 2016 and Other Periods - Continued

[$ millions]

Social Security Administration: - Continued

 Federal Disability Insurance Trust Fund (Off-Budget):

 Benefit Payments 11,978 ...... 11,978 95,547 ...... 95,547 95,216 ...... 95,216

 Administrative Expenses 218 ...... 218 1,784 ...... 1,784 1,862 ...... 1,862

 Total--Federal Disability Insurance Trust Fund

 (Off-Budget) 12,196 ...... 12,196 97,330 ...... 97,330 97,079 ...... 97,079

 Other 25 ...... 25 123 ...... 123 157 ...... 157

 Proprietary Receipts from the Public:

 On-Budget ...... 284 -284 ...... 1,714 -1,714 ...... 1,658 -1,658

 Off-Budget ...... 10 -10 ...... 58 -58 ...... 65 -65

 Intrabudgetary Transactions:

 Off-Budget 2 -18 ...... -18 -23,542 ...... -23,542 -22,365 ...... -22,365

 Total--Social Security Administration 77,264 293 76,970 644,582 1,773 642,809 624,406 1,723 622,683

Independent Agencies:

 Broadcasting Board of Governors 41 (**) 41 467 (**) 467 468 -3 471

 Bureau of Consumer Financial Protection 42 (**) 42 432 (**) 432 334 (**) 334

 Corporation for National and Community Service 71 (**) 71 631 1 630 629 1 628

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

 District of Columbia:

 Courts 22 (**) 22 191 (**) 191 197 (**) 197

 General and Special Payments 18 1 17 436 43 394 426 31 395

 Equal Employment Opportunity Commission 26 1 25 236 2 234 236 1 234

 Export-Import Bank of the United States 3 -56 59 34 1,651 -1,618 -297 279 -576

 Federal Communications Commission:

 Universal Service Fund 872 ...... 872 6,648 ...... 6,648 5,750 ...... 5,750

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

 Other 35 2 34 183 21 161 186 13 173

 Federal Deposit Insurance Corporation:

 Deposit Insurance Fund -531 ...... -531 -6,647 ...... -6,647 -6,454 ...... -6,454

 FSLIC Resolution Fund (**) (**) (**) 516 1 515 2 (**) 1

 Total--Federal Deposit Insurance Corporation -531 (**) -531 -6,131 1 -6,132 -6,453 (**) -6,453

 Federal Drug Control Programs 21 ...... 21 156 ...... 156 154 ...... 154

 Federal Housing Finance Agency 20 ...... 20 162 ...... 162 164 ...... 164

 Institute of Museum and Library Services 17 ...... 17 141 (**) 141 143 (**) 143

 Intelligence Community Management Account 50 ...... 50 204 ...... 204 300 ...... 300

 Legal Services Corporation 32 ...... 32 219 ...... 219 241 ...... 241

 National Archives and Records Administration 32 2 31 268 13 256 247 16 230

 National Credit Union Administration 758 1,213 -455 1,014 2,866 -1,852 278 868 -590

 National Endowment for the Arts 11 (**) 11 96 1 95 92 (**) 91

 National Endowment for the Humanities 14 (**) 14 91 (**) 90 91 (**) 91

 National Labor Relations Board 21 (**) 21 178 (**) 178 176 (**) 176

 Nuclear Regulatory Commission 77 120 -43 649 660 -11 684 673 10

 Postal Service:

 Off-Budget:

 Public Enterprise Funds 5,316 5,155 161 56,969 57,344 -375 49,956 51,983 -2,028

 Other (**) ...... (**) 264 ...... 264 259 ...... 259

 Other ...... ...... ...... 96 ...... 96 100 ...... 100

 Railroad Retirement Board:

 Federal Windfall Subsidy 2 ...... 2 19 ...... 19 21 ...... 21

 Federal Payments to the Railroad Retirement Accounts (**) ...... (**) 586 ...... 586 558 ...... 558

 Railroad Unemployment Insurance Trust Fund:

 Benefit Payments 9 ...... 9 92 ...... 92 53 ...... 53

 Transfer To Administrative Funds 1 ...... 1 11 ...... 11 7 ...... 7

 Rail Industry Pension Fund:

 Benefit Payments 435 ...... 435 3,468 ...... 3,468 3,402 ...... 3,402

 OASDI Certifications (**) ...... (**) -1 ...... -1 -12 ...... -12

 Transfer to Administrative Funds 6 ...... 6 47 ...... 47 35 ...... 35

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

 National Railroad Retirement Investment Trust:

 Administrative Expenses 1 ...... 1 49 ...... 49 45 ...... 45

 Transfers to the Railroad Retirement Trust Funds from

 the National Railroad Retirement Investment Trust 39 ...... 39 781 ...... 781 697 ...... 697

 Railroad Social Security Equivalent Benefit Account:

18
This Month

Outlays Gross

Outlays

Applicable

Receipts Outlays

Current Fiscal Year to Date Prior Fiscal Year to Date

Classification Gross

Outlays

Applicable

Receipts Outlays GrossOutlays

Applicable

Receipts

Table 5. Outlays of the U.S. Government, May 2016 and Other Periods - Continued

[$ millions]

Independent Agencies: - Continued

 Benefit Payments 590 ...... 590 4,720 ...... 4,720 4,678 ...... 4,678

 Transfer To Administrative Funds 3 ...... 3 20 ...... 20 17 ...... 17

 Other (**) ...... (**) -7 ...... -7 10 ...... 10

 Proprietary Receipts from the Public ...... 336 -336 ...... 441 -441 ...... 509 -509

 Intrabudgetary Transactions:

 Other -39 ...... -39 -1,367 ...... -1,367 -1,255 ...... -1,255

 Total--Railroad Retirement Board 1,049 336 713 8,418 441 7,976 8,255 509 7,746

 Securities and Exchange Commission 132 (**) 132 642 1 641 434 (**) 434

 Smithsonian Institution 82 ...... 82 651 (**) 651 634 (**) 634

 Tennessee Valley Authority 3,069 2,961 109 28,645 28,377 267 27,996 27,520 476

 Other 211 31 180 2,171 434 1,737 2,051 407 1,643

 Total--Independent Agencies 11,511 9,764 1,747 104,645 91,857 12,789 94,173 82,300 11,873

Undistributed Offsetting Receipts:

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

 Employer Share, Employee Retirement:

 Department of Health and Human Services:

 Federal Hospital Insurance Trust Fund:

 Federal Employer Contributions -301 ...... -301 -2,363 ...... -2,363 -2,285 ...... -2,285

 Postal Service Employer Contributions -55 ...... -55 -434 ...... -434 -411 ...... -411

 Department of State:

 Foreign Service Retirement and Disability Fund -27 ...... -27 -235 ...... -235 -229 ...... -229

 Other Defense Civil Programs:

 Military Retirement Fund -1,628 ...... -1,628 -19,653 ...... -19,653 -19,352 ...... -19,352

 Department of Defense Medicare-Eligible Retiree Health

 Care Fund ...... ...... ...... -6,825 ...... -6,825 -7,229 ...... -7,229

 Office of Personnel Management:

 Civil Service Retirement and Disability Fund -2,275 ...... -2,275 -19,233 ...... -19,233 -18,013 ...... -18,013

 Social Security Administration:

 Federal Old-Age and Survivors Insurance Trust Fund:

 Federal Employer Contributions -1,190 ...... -1,190 -9,028 ...... -9,028 -8,958 ...... -8,958

 Federal Disability Insurance Trust Fund:

 Federal Employer Contributions -281 ...... -281 -1,920 ...... -1,920 -1,521 ...... -1,521

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

 Total--Employer Share, Employee Retirement -5,757 ...... -5,757 -59,693 ...... -59,693 -58,000 ...... -58,000

 Interest Received by Trust Funds:

 Judicial Branch:

 Judicial Survivors Annuity Fund (**) ...... (**) 6 ...... 6 13 ...... 13

 Department of Health and Human Services:

 Federal Hospital Insurance Trust Fund -17 ...... -17 -4,041 ...... -4,041 -4,419 ...... -4,419

 Federal Supplementary Medical Insurance Trust Fund -19 ...... -19 -1,023 ...... -1,023 -1,409 ...... -1,409

 Department of Homeland Security:

 Oil Spill Liability Trust Fund -6 ...... -6 -27 ...... -27 -31 ...... -31

 Other -3 ...... -3 -8 ...... -8 -3 ...... -3

 Department of Labor:

 Unemployment Trust Fund -12 ...... -12 -534 ...... -534 -443 ...... -443

 Department of State:

 Foreign Service Retirement and Disability Fund (**) ...... (**) -298 ...... -298 -314 ...... -314

 Department of Transportation:

 Airport and Airway Trust Fund -11 ...... -11 -149 ...... -149 -145 ...... -145

 Department of Veterans Affairs:

 National Service Life Insurance Fund -1 ...... -1 -100 ...... -100 -123 ...... -123

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

 Corps of Engineers -23 ...... -23 -66 ...... -66 -63 ...... -63

 Other Defense Civil Programs:

 Military Retirement Fund -3,254 ...... -3,254 -5,620 ...... -5,620 5,630 ...... 5,630

 Educational Benefits Fund -11 ...... -11 -36 ...... -36 -36 ...... -36

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

 Environmental Protection Agency (**) ...... (**) -21 ...... -21 -17 ...... -17

 Office of Personnel Management:

 Civil Service Retirement and Disability Fund -34 ...... -34 -14,303 ...... -14,303 -14,818 ...... -14,818

 Social Security Administration:

 Federal Old-Age and Survivors Insurance Trust Fund -44 ...... -44 -44,664 ...... -44,664 -46,650 ...... -46,650

 Federal Disability Insurance Trust Fund -11 ...... -11 -866 ...... -866 -1,548 ...... -1,548

 Independent Agencies:

 Railroad Retirement Board -4 ...... -4 -34 ...... -34 -47 ...... -47

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

19
This Month

Outlays Gross

Outlays

Applicable

Receipts Outlays

Current Fiscal Year to Date Prior Fiscal Year to Date

Classification Gross

Outlays

Applicable

Receipts Outlays GrossOutlays

Applicable

Receipts

Table 5. Outlays of the U.S. Government, May 2016 and Other Periods - Continued

[$ millions]

Undistributed Offsetting Receipts: - Continued

 Other -49 ...... -49 -152 ...... -152 -24 ...... -24

 Total--Interest Received by Trust Funds -3,503 ...... -3,503 -71,948 ...... -71,948 -64,460 ...... -64,460

 Rents and Royalties on the Outer Continental Shelf Lands ...... 347 -347 ...... 1,597 -1,597 ...... 2,677 -2,677

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

 Total--Undistributed Offsetting Receipts -9,261 347 -9,607 -139,742 1,597 -141,339 -122,460 2,677 -125,138

Total Outlays 309,229 32,118 277,111 2,825,365 279,011 2,546,353 2,733,266 262,431 2,470,835

 Total On-Budget 229,063 26,953 202,110 2,243,088 221,609 2,021,479 2,179,010 210,382 1,968,628

 Total Off-Budget 80,166 5,165 75,001 582,277 57,402 524,874 554,256 52,049 502,207

Total Surplus (+) or Deficit (-) -52,507 -407,099 -366,848

 Total On-Budget -41,846 -413,272 -379,673

 Total Off-Budget -10,661 +6,173 +12,826

MEMORANDUM

Receipts Offset Against Outlays (In Millions)

Current Comparable

Fiscal Year to Period Prior

Date Fiscal Year

Proprietary Receipts 123,282 120,280

Intrabudgetary Transactions 540,363 421,123

Governmental Receipts 16,150 7,831

 Total Receipts Offset Against Outlays 679,794 549,235

1 Outlays were increased by $9 million due to additional reporting for February checks.

2015. Note: Details may not add to totals due to rounding.

2 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

20
Assets and Liabilities

This Year This Month

Directly Related to

Budget Off-Budget Activity This Month

Net Transactions

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

Account Balances

Current Fiscal Year

Close of

This Month

Fiscal Year to Date Beginning of

This Year Prior Year

Table 6. Means of Financing the Deficit or Disposition of Surplus by the U.S. Government, May 2016 and Other Periods

[$ millions]

Liability Accounts:

 Borrowing from the Public:

 Treasury Securities, Issued Under General Financing Authorities:

 Debt Held by the Public 45,108 762,455 267,735 13,123,847 13,841,194 13,886,302

 Intragovernmental Holdings 32,956 352,378 61,045 5,026,770 5,346,193 5,379,149

 Total Treasury Securities Outstanding 78,064 1,114,834 328,780 18,150,618 19,187,387 19,265,452

 Plus Premium on Treasury Securities 100 -1,137 1,067 33,809 32,571 32,672

 Less Discount on Treasury Securities 284 3,420 -1,303 90,661 93,798 94,081

 Total Treasury Securities Net of Premium and Discount 77,881 1,110,276 331,150 18,093,765 19,126,161 19,204,041

 Agency Securities, Issued Under Special Financing Authorities (See

 Schedule B; for Other Agency Borrowing, See Schedule C) 119 419 637 24,100 24,400 24,519

 Total Federal Securities 77,999 1,110,695 331,787 18,117,865 19,150,561 19,228,560

 Deduct:

 Federal Securities Held as Investments of Government Accounts

 (See Schedule D) 32,883 347,496 60,977 5,026,867 5,341,480 5,374,362

 Less Discount on Federal Securities Held as Investments of

 Government Accounts 104 1,524 -693 25,603 27,024 27,128

 Net Federal Securities Held as Investments of Government

 Accounts 32,779 345,971 61,670 5,001,263 5,314,456 5,347,234

 Total Borrowing from the Public 45,221 764,724 270,117 13,116,602 13,836,105 13,881,325

 Accrued Interest Payable to the Public -28,054 -7,919 -1,478 55,742 75,877 47,824

 Allocations of Special Drawing Rights -510 -30 -3,252 49,574 50,054 49,544

 Deposit Funds -365 -210,859 171,035 228,550 18,055 17,690

 Miscellaneous Liability Accounts (Includes Checks Outstanding Etc.) -3,736 5,147 1,881 8,179 17,062 13,326

 Total Liability Accounts 12,556 551,062 438,304 13,458,647 13,997,153 14,009,709

Asset Accounts (Deduct)

 Cash and Monetary Assets:

 U.S. Treasury Operating Cash:

 Federal Reserve Account 1 -40,675 99,700 40,645 198,716 339,091 298,416

 Balance -40,675 99,700 40,645 198,716 339,091 298,416

 Special Drawing Rights:

 Total Holdings -516 -26 -3,293 50,332 50,821 50,305

 SDR Certificates Issued to Federal Reserve Banks ...... ...... ...... -5,200 -5,200 -5,200

 Balance -516 -26 -3,293 45,132 45,621 45,105

 Reserve Position on the U.S. Quota in the IMF:

 U.S. Subscription to International Monetary Fund:

 Direct Quota Payments ...... 57,205 (**) 54,424 111,629 111,629

 Maintenance of Value Adjustments -1,199 97 -3,879 4,705 6,001 4,802

 Letter of Credit Issued to IMF 119 -58,429 -4,060 -49,715 -108,263 -108,144

 Dollar Deposits with the IMF 5 -129 -8 -167 -300 -295

 Receivable/Payable (-) for Interim Maintenance of Value

 Adjustments 1,118 -158 3,000 93 -1,183 -65

 Balance 42 -1,414 -4,947 9,340 7,884 7,927

 Loans to International Monetary Fund ...... -1,633 -3,050 11,169 9,536 9,536

 Other Cash and Monetary Assets -460 67 -140 25,776 26,303 25,843

 Total Cash and Monetary Assets -41,608 96,694 29,216 290,133 428,436 386,827

 Non-Federal Securities of the National Railroad Retirement

 Investment Trust 330 -176 -166 23,976 23,469 23,800

 Net Activity, Guaranteed Loan Financing (See Schedule E) -1,449 10,920 135 11,212 23,581 22,132

 Net Activity, Direct Loan Financing (See Schedule E) 897 35,413 42,979 1,140,277 1,174,792 1,175,690

 Miscellaneous Asset Accounts 1,878 -362 -604 332 -1,909 -31

 Total Asset Accounts -39,951 142,488 71,560 1,465,930 1,648,369 1,608,418

Excess of Liabilities (+) or Assets (-) 52,507 408,574 366,847 11,992,717 12,348,783 12,401,291

Transactions Not Applied to Current Year's Surplus or Deficit (See

 Schedule A for Details) ...... -1,475 -1 ...... -1,475 -1,475

Total Budget and Off-Budget Federal Entities (Financing of Deficit (+)

 or Disposition of Surplus (-)) 52,507 407,099 366,847 11,992,717 12,347,309 12,399,816

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 (**) Less than absolute value of $500,000

21
This Year This Month

Classification

This Month

Net Transactions

(-) denotes net reduction of liability accounts

Account Balances

Current Fiscal Year

Close of

This Month

Fiscal Year to Date Beginning of

This Year Prior Year

Table 6. Schedule B-Securities Issued by Federal Agencies Under Special Financing Authorities, May 2016 and Other Periods

[$ millions]

Agency Securities, Issued Under Special Financing Authorities:

Obligations Guaranteed by the United States, Issued By:

Department of Housing and Urban Development:

 Federal Housing Administration ...... ...... ...... 19 19 19

 Obligations Not Guaranteed by the United States, Issued By:

Legislative Branch:

 Architect of the Capitol 1 -3 7 107 103 104

Independent Agencies:

Federal Communications Commission ...... ...... ...... (**) (**) (**)

National Archives and Records Administration ...... -10 -10 97 86 86

 Tennessee Valley Authority 118 431 640 23,878 24,192 24,310

 Total Agency Securities 119 419 637 24,100 24,400 24,519

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

... No Transactions

Classification This Month

Fiscal Year to Date

This Year Prior Year

Table 6. Schedule A-Analysis of Change in Excess of Liabilities of the U.S. Government, May 2016 and Other Periods

[$ millions]

Excess of Liabilities Beginning of Period:

 Based on Composition of Unified Budget in Preceding Period 12,348,775 11,992,531 11,554,591

 Adjustments During Current Fiscal Year for Changes in Composition of

 Unified Budget:

 Revisions by Federal Agencies to the Prior Budget Results 9 186 8

 Excess of Liabilities Beginning of Period (Current Basis) 12,348,783 11,992,717 11,554,600

 Budget Surplus (-) or Deficit:

 Based on Composition of Unified Budget in Prior Fiscal Year 52,507 407,099 366,848

 Total Surplus (-) or Deficit (Table 2) 52,507 407,099 366,848

 Total-On-Budget (Table 2) 41,846 413,272 379,673

 Total-Off-Budget (Table 2) 10,661 -6,173 -12,826

 Transactions Not Applied to Current Year's Surplus or Deficit:

 Premium/Discount on Buyback of U.S. Treasury Securities ...... (**) 1

 Reclassification of Aged Unreconciled Accounts ...... 632 (**)

 Other ...... 843 ......

 Total-Transactions Not Applied to Current Year's Surplus or Deficit ...... 1,475 1

 Excess of Liabilities Close of Period 12,401,291 12,401,291 11,921,448

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

... No Transactions

22
Classification

This Year This Month This Month

Transactions Account Balances

Current Fiscal Year

Close of

This Month

Fiscal Year to Date Beginning of

This Year Prior Year

Table 6. Schedule C (Memorandum)-Federal Agency Borrowing Financed Through the Issue of Treasury Securities,

May 2016 and Other Periods

[$ millions]

Borrowing from the US Treasury:

 Department of Agriculture:

 Farm Service Agency:

 Commodity Credit Corporation -504 6,855 -3,241 7,917 15,276 14,772

 Agricultural Credit Insurance Fund 239 -150 1,391 10,379 9,990 10,229

 Farm Storage Facility Loans 5 61 26 960 1,015 1,020

 Emergency Boll Weevil Loan Fund ...... ...... 4 5 5 5

 Rural Housing Service:

 Rural Housing Insurance 73 501 497 16,382 16,810 16,882

 Rural Community Facility Loans Fund 123 141 262 6,397 6,416 6,539

 Multifamily Housing Revitalization Loan Account 2 -1 6 278 274 277

 Rural Business - Cooperative Service:

 Rural Business and Industry Loans ...... -37 -13 70 33 33

 Rural Development Loan Fund 1 -24 -5 317 292 293

 Rural Economic Development Loan Fund 12 -9 12 210 188 200

 Renewable Energy Guaranteed Loan Account ...... (**) ...... (**) (**) (**)

 Rural Microenterprise Investment Loans (**) -1 3 29 28 29

 Rural Utilities Service:

 Rural Water and Waste Disposal Fund 51 -444 -45 12,720 12,224 12,275

 Rural Electrification and Telecommunications Fund 19 -2,635 -556 12,092 9,437 9,456

 Rural Telephone Bank ...... -35 -46 248 213 213

 Distance Learning and Telemedicine Program 4 -246 -176 1,201 950 954

 Foreign Agricultural Service ...... ...... ...... 688 688 688

 Department of Commerce:

 National Oceanic and Atmospheric Administration:

 Fisheries Finance 1 44 80 505 548 549

 State and Local Implementation Fund ...... ...... 18 ...... ...... ......

 Department of Defense--Military Programs:

 Family Housing Improvement Loans ...... 85 60 1,507 1,592 1,592

 Department of Education:

 College Housing and Academic Facilities Loans ...... ...... (**) 29 29 29

 Federal Direct Student Loans 6,000 98,923 99,079 943,636 1,036,560 1,042,560

 Teach Grant Loans ...... 56 49 646 702 702

 Temporary Student Loan Purchase Authority ...... -469 -266 62,809 62,340 62,340

 Federal Family Education Loans ...... ...... ...... 43,254 43,254 43,254

 Department of Energy:

 Bonneville Power Administration Fund 40 55 456 4,649 4,664 4,704

 Western Area Power Administration - Recovery Act ...... ...... 5 97 97 97

 Advanced Technology Vehicles Manufacturing Loans ...... ...... ...... 30 30 30

 Title 17 Innovative Technology Loans 7 55 11 186 233 241

 Department of Health and Human Services:

 Consumer Operated and Oriented Plan ...... 53 163 1,061 1,114 1,114

 Consumer Operated and Oriented Plan Program Contingency Fund ...... 49 206 244 293 293

 Department of Homeland Security:

 National Flood Insurance Fund ...... ...... -1,000 23,000 23,000 23,000

 Disaster Assistance Loan Fund ...... (**) (**) 20 20 20

 Department of Housing and Urban Development:

 Public and Indian Housing Programs:

 Low-Rent Public Housing - Loans and Other Expenses ...... ...... ...... 116 116 116

 Native Hawaiian Housing Loans ...... ...... ...... 6 6 6

 Housing Programs:

 Emergency Homeowners' Relief Fund ...... ...... ...... 2 2 2

 Federal Housing Administration ...... 60 10 26,921 26,981 26,981

 Green Retrofit Program for Multifamily Housing-Recovery Act ...... ...... ...... 3 3 3

 Department of the Interior:

 Bureau of Indian Affairs and Bureau of Indian Education ...... 1 (**) 6 7 7

 Bureau of Reclamation Loan Fund ...... (**) (**) 33 33 33

 Assistance to American Samoa Loan Fund ...... (**) (**) 9 9 9

 Department of Labor:

 Black Lung Disability Trust Fund ...... ...... -160 4,427 4,427 4,427

 Department of State:

23
Classification

This Year This Month This Month

Transactions Account Balances

Current Fiscal Year

Close of

This Month

Fiscal Year to Date Beginning of

This Year Prior Year

Table 6. Schedule C (Memorandum)-Federal Agency Borrowing Financed Through the Issue of Treasury Securities,

May 2016 and Other Periods - Continued

[$ millions]

Borrowing from the US Treasury: - Continued

 Repatriation Loans ...... 1 1 4 5 5

 Department of Transportation:

 Federal Highway Administration:

 Transportation Infrastructure Finance and Innovation Fund 141 1,206 866 8,014 9,079 9,220

 Federal Railroad Administration:

 Railroad Rehabilitation and Improvement Loan Fund 4 40 67 959 995 999

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

 Department of the Treasury:

 Departmental Offices:

 Community Development Financial Institutions Fund 1 3 13 67 69 70

 Temporary Credit and Liquidity Program ...... -108 -331 7,026 6,918 6,918

 Troubled Asset Relief Program ...... 39 -676 418 457 457

 Small Business Lending Financing Fund ...... ...... ...... 2,462 2,462 2,462

 Federal Financing Bank Revolving Fund 171 -408 652 58,050 57,471 57,641

 Department of Veterans Affairs:

 Veterans Housing Benefit Program Fund ...... -38 359 605 568 568

 Native American Veteran Housing Fund ...... 1 8 69 71 71

 Vocational Rehabilitation Loan Fund ...... 3 1 1 4 4

 Corps of Engineers:

 Washington Aqueduct ...... (**) (**) 1 1 1

 Environmental Protection Agency:

 Abatement, Control, and Compliance Loan Program ...... ...... ...... (**) (**) (**)

 International Assistance Programs:

 International Security Assistance:

 Military Debt Reduction ...... ...... ...... 39 39 39

 Agency for International Development:

 International Debt Reduction ...... ...... ...... 478 478 478

 Development Credit Authority Loan Fund ...... ...... ...... 3 3 3

 Overseas Private Investment Corporation 37 420 268 2,157 2,540 2,577

 International Monetary Programs -1,298 -7,197 ...... 7,197 1,298 ......

 Small Business Administration:

 Business Loan Fund 77 284 121 1,715 1,922 1,999

 Disaster Loan Fund ...... 448 198 5,461 5,909 5,909

 Independent Agencies:

 Export-Import Bank of the United States 108 2,541 1,548 22,725 25,158 25,266

 National Credit Union Administration -700 -1,300 ...... 2,300 1,700 1,000

 Presidio Trust ...... ...... ...... 48 48 48

 Railroad Retirement Board:

 Social Security Equivalent Benefit Account 294 2,498 2,529 3,498 5,701 5,996

 Smithsonian Institution:

 John F. Kennedy Center Parking Facilities ...... ...... ...... 20 20 20

 Total Borrowing from the US Treasury 4,908 101,323 102,453 1,306,402 1,402,817 1,407,725

Borrowing from the Federal Financing Bank:

 Department of Agriculture:

 Rural Utilities Service:

 Rural Electrification and Telecommunications Fund 192 1,215 -22 41,675 42,698 42,890

 Department of Education:

 Historically Black College and University Capital Financing

 Fund -2 41 29 1,384 1,427 1,425

 Department of Energy:

 Advanced Technology Vehicles Manufacturing Loans ...... -325 -325 4,510 4,185 4,185

 Title 17 Innovative Technology Loans -29 29 -176 11,019 11,077 11,048

 Department of Health and Human Services:

 Health Maintenance Organization Loan and Loan Guarantee Fund ...... ...... ...... (**) (**) (**)

 Department of Housing and Urban Development:

 Housing Programs:

 Federal Housing Administration (**) 231 72 102 333 333

 Department of the Treasury:

 Departmental Offices:

 Community Development Financial Institutions Fund 8 93 51 125 211 219

 Department of Veterans Affairs:

 Guaranteed Transitional Housing Loans for Homeless Veterans ...... (**) (**) 5 4 4

 Independent Agencies:

 Postal Service ...... ...... ...... 15,000 15,000 15,000

 Total Borrowing from the Federal Financing Bank 169 1,284 -372 73,820 74,935 75,104

24

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

Note: This table includes lending by the Federal Financing Bank accomplished by

the purchase of agency financial assets, by the acquisition of agency debt

securities, and by direct loans on behalf of an agency. The Federal Financing

Bank borrows from Treasury and issues its own securities and in turn may loan

these funds to agencies in lieu of agencies borrowing directly through Treasury

or issuing their own securities.

... No Transactions

(**) Less than absolute value of $500,000
Net Purchases or Sales (-) Securities Held as Investments

Current Fiscal Year

Fiscal Year to Date Beginning of Close of

Classification

This Month

This Year Prior Year This Year This Month This Month

Table 6. Schedule D-Investments of Federal Government Accounts in Federal Securities, May 2016 and Other Periods

[$ millions]

Federal Funds:

 Department of Agriculture ...... 12 34 182 194 194

 Department of Commerce -1 3 3 ...... 4 3

 Department of Defense--Military Programs:

 Defense Cooperation Account ...... ...... (**) 8 8 8

 Department of Energy 16 194 401 55,685 55,863 55,879

 Department of Health and Human Services ...... 3,874 5 2,053 5,927 5,927

 Department of Homeland Security 37 634 167 255 852 889

 Department of Housing and Urban Development:

 Housing Programs:

 Federal Housing Administration Fund 12,742 18,239 3,162 14,733 20,229 32,971

 Government National Mortgage Association:

 Guarantees of Mortgage-Backed Securities 2 -190 8,575 12,923 12,731 12,733

 Department of the Interior 179 887 631 7,349 8,056 8,235

 Department of Labor 9 3,575 821 18,534 22,100 22,108

 Department of State:

 Foreign Service Retirement and Disability Fund (**) 2 (**) 1 2 3

 Department of Transportation ...... (**) -182 2,168 2,168 2,168

 Department of the Treasury -15 -2,394 -11 27,577 25,198 25,183

 Department of Veterans Affairs:

 Veterans Reopened Insurance Fund -3 -19 -20 170 155 152

 Servicemen'S Group Life Insurance Fund ...... (**) (**) 1 1 1

 Other Defense Civil Programs:

 Uniformed Services Retiree Health Care Fund 104 7,340 5,169 205,793 213,029 213,133

 Office of Personnel Management:

 Postal Service Contributions ...... 5,507 765 45,237 50,744 50,744

 Independent Agencies:

 Federal Deposit Insurance Corporation:

 Deposit Insurance Fund 533 6,715 6,482 60,096 66,278 66,811

 FSLIC Resolution Fund (**) (**) -1 828 828 828

 Federal Housing Finance Agency -16 63 63 62 141 125

 National Credit Union Administration -241 561 609 12,177 12,978 12,738

 Postal Service 46 2,045 1,717 7,163 9,162 9,208

 Tennessee Valley Authority (**) (**) (**) 25 25 25

 Other

 Treasury Securities -157 -74 534 17,961 18,044 17,887

 Other -94 66 -1,346 12,601 12,761 12,667

 Total Treasury Securities 13,142 47,041 27,579 503,579 537,478 550,620

 Total Federal Funds 13,142 47,041 27,579 503,579 537,478 550,620

Trust Funds:

 Legislative Branch:

 Library of Congress 1 2 -2 23 24 24

 United States Tax Court ...... (**) (**) 11 12 12

 Other (**) 2 (**) 28 30 30

 Judicial Branch:

 Judicial Retirement Funds -8 73 36 1,082 1,163 1,155

 Department of Agriculture ...... ...... ...... 6 6 6

 Department of Defense--Military Programs:

 Voluntary Separation Incentive Fund -7 12 5 182 201 194

 Other -3 517 -448 323 843 839

 Department of Health and Human Services:

 Federal Hospital Insurance Trust Fund 1,380 2,940 -5,270 195,458 197,018 198,398

 Federal Supplementary Medical Insurance Trust Fund 14,201 18,977 378 66,128 70,904 85,105

 Other 24 103 51 3,482 3,561 3,584

 Department of Homeland Security 54 401 519 6,185 6,532 6,586

 Department of the Interior -12 -1 -1 9 20 8

 Department of Labor:

 Unemployment Trust Fund 14,991 13,426 14,052 44,368 42,804 57,794

 Other -9 -12 -19 56 52 43

 Department of State:

 Foreign Service Retirement and Disability Fund 64 83 -13 18,144 18,163 18,227

 Other (**) -2 4 47 46 46

 Department of Transportation:

25
Net Purchases or Sales (-) Securities Held as Investments

Current Fiscal Year

Fiscal Year to Date Beginning of Close of

Classification

This Month

This Year Prior Year This Year This Month This Month

Table 6. Schedule D-Investments of Federal Government Accounts in Federal Securities, May 2016 and Other Periods - Continued

[$ millions]

Trust Funds: - Continued

 Airport and Airway Trust Fund -61 469 1,579 12,716 13,245 13,185

 Highway Trust Fund -911 67,013 -2,399 7,667 75,591 74,680

 Department of the Treasury -75 30 531 2,409 2,514 2,439

 Department of Veterans Affairs:

 General Post Fund, National Homes -26 -26 30 106 106 80

 National Service Life Insurance -80 -464 -527 4,903 4,519 4,439

 United States Government Life Insurance Fund (**) -1 -1 6 5 4

 Veterans Special Life Insurance Fund -13 -68 -65 1,785 1,731 1,718

 Corps of Engineers 9 123 215 8,760 8,874 8,883

 Other Defense Civil Programs:

 Military Retirement Fund 4,554 68,111 51,553 530,960 594,517 599,071

 Other -5 -131 -181 1,420 1,294 1,289

 Environmental Protection Agency -86 -8 629 5,731 5,810 5,723

 National Aeronautics and Space Administration ...... (**) (**) 16 16 16

 Office of Personnel Management:

 Civil Service Retirement and Disability Fund

 Treasury Securities -4,233 121,380 -39,014 731,267 856,880 852,646

 Employees Life Insurance Fund 349 944 608 43,958 44,553 44,902

 Employees and Retired Employees Health Benefits Fund 235 556 -142 23,021 23,342 23,577

 Social Security Administration:

 Federal Old-Age and Survivors Insurance Trust Fund -10,707 8,517 29,755 2,766,649 2,785,873 2,775,166

 Federal Disability Insurance Trust Fund 403 -1,992 -18,592 41,638 39,243 39,646

 Independent Agencies:

 Harry S Truman Scholarship Foundation (**) -2 -5 54 52 52

 Japan-United States Friendship Commission -1 -1 ...... 38 38 37

 Railroad Retirement Board

 Treasury Securities -235 -647 -64 2,755 2,343 2,108

 Agency Securities ...... (**) 1 5 5 5

 Other

 Treasury Securities -52 131 199 1,892 2,075 2,023

 Total Treasury Securities 19,741 300,454 33,397 4,523,283 4,803,997 4,823,738

 Total Agency Securities ...... (**) 1 5 5 5

 Total Trust Funds 19,741 300,455 33,398 4,523,288 4,804,002 4,823,743

Grand Total 32,883 347,496 60,977 5,026,867 5,341,480 5,374,362

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

Note: Investments are in Treasury securities unless otherwise noted. (**) Less than absolute value of $500,000

26
Net Transactions

(-) denotes net reduction of Account Balances

asset accounts

Current Fiscal Year

Fiscal Year to Date Beginning of Close of

Classification

This Month

This Year Prior Year This Year This Month This Month

Table 6. Schedule E-Net Activity, Guaranteed and Direct Loan Financing, May 2016 and Other Periods

[$ millions]

Guaranteed Loan Financing Activity:

 Department of Agriculture:

 Farm Service Agency:

 Commodity Credit Corporation Export Fund -14 -29 8 262 247 234

 Agricultural Credit Insurance Fund -7 -25 -19 -205 -223 -230

 Natural Resources Conservation Service:

 Agricultural Resource Conservation Demonstration Program ...... ...... ...... (**) (**) (**)

 Rural Housing Service:

 Rural Community Facility Loans (**) 4 2 -17 -13 -14

 Rural Housing Insurance Fund -13 -8 164 -3,701 -3,696 -3,709

 Rural Business - Cooperative Service:

 Rural Business and Industry Loans -9 -28 -14 -346 -364 -373

 Renewable Energy Guaranteed Loan Account 1 -11 -9 -22 -34 -33

 Biorefinery Assistance Loan Account ...... (**) (**) -28 -28 -28

 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 ...... ...... (**) -67 -67 -67

 Department of Education:

 Office of Student Financial Assistance:

 Federal Family Education Loans -810 -3,560 -4,260 35,149 32,400 31,590

 Department of Energy:

 Title 17 Innovative Technology Loans ...... 71 11 -225 -153 -153

 Department of Health and Human Services:

 Health Resources and Services Administration:

 Health Center Loans ...... (**) ...... -2 -3 -3

 Health Education Assitance Loans ...... ...... ...... -70 -70 -70

 Department of Housing and Urban Development:

 Public and Indian Housing Programs:

 Indian Housing Loans (**) -13 -5 -159 -172 -172

 Native Hawaiian Housing Loans (**) (**) -2 2 2 2

 Community Planning and Development:

 Community Development Loans (**) (**) ...... -114 -114 -115

 Housing Programs:

 FHA-Mutual Mortgage Insurance Loans -205 16,578 2,706 -8,107 8,676 8,471

 FHA-General and Special Risk Fund 143 -556 2,227 -1,527 -2,226 -2,083

 Home Ownership Preservation Entity Fund (**) (**) 1 -16 -16 -16

 Government National Mortgage Association:

 Guarantees of Mortgage-Backed Securities -158 -1,389 -798 6,114 4,882 4,724

 Department of the Interior:

 Bureau of Indian Affairs and Bureau of Indian Education (**) -1 (**) -42 -42 -43

 Department of Transportation:

 Office of the Secretary:

 Minority Business Resource Center Fund ...... ...... (**) (**) (**) (**)

 Federal Highway Administration:

 Transportation Infrastructure Finance and Innovation Fund ...... ...... ...... (**) (**) (**)

 Maritime Administration:

 Maritime Guaranteed Loan (Title XI) Fund ...... -48 (**) -200 -248 -248

 Department of the Treasury:

 Departmental Offices:

 Air Transportation Stabilization Fund ...... ...... ...... (**) (**) (**)

 Troubled Assets Insurance Financing Fund ...... ...... ...... (**) (**) (**)

 Troubled Asset Relief Program ...... 2 4 -11 -9 -9

 Department of Veterans Affairs:

 Veterans Benefits Administration:

 Veterans Housing Benefit Program Fund -180 -877 -716 -9,008 -9,706 -9,886

 International Assistance Programs:

 Agency for International Development:

27
Net Transactions

(-) denotes net reduction of Account Balances

asset accounts

Current Fiscal Year

Fiscal Year to Date Beginning of Close of

Classification

This Month

This Year Prior Year This Year This Month This Month

Table 6. Schedule E-Net Activity, Guaranteed and Direct Loan Financing, May 2016 and Other Periods - Continued

[$ millions]

Guaranteed Loan Financing Activity: - Continued

 Ukraine Export Credit Insurance Fund ...... ...... ...... -771 -771 -771

 Loan Guarantees to Israel ...... ...... ...... -1,321 -1,321 -1,321

 Urban and Environmental Credit Guaranteed Loans 1 2 2 -49 -48 -48

 Microenterprise and Small Enterprise Development (**) ...... ...... (**) (**) (**)

 Development Credit Authority Loan Fund (**) -5 -3 -66 -71 -71

 Loan Guarantees to Egypt ...... ...... ...... -555 -555 -555

 Tunisia Loan Fund ...... ...... ...... -447 -447 -447

 Overseas Private Investment Corporation -13 -46 -37 287 254 241

 Small Business Administration:

 Business Loan Fund -118 498 891 -1,752 -1,137 -1,255

 Independent Agencies:

 Export-Import Bank of the United States -68 362 -17 -1,752 -1,323 -1,390

 Net Activity, Guaranteed Loan Financing -1,449 10,920 135 11,212 23,581 22,132

Direct Loan Financing Activity:

 Department of Agriculture:

 Farm Service Agency:

 Agricultural Credit Insurance Fund 126 321 393 8,434 8,629 8,755

 Farm Storage Facility Loans -25 -30 6 780 775 750

 Apple Loans Fund ...... ...... (**) (**) (**) (**)

 Emergency Boll Weevil Loan Fund (**) (**) 4 5 5 5

 Rural Housing Service:

 Rural Community Facility Loans Fund 83 634 255 5,301 5,851 5,934

 Rural Housing Insurance Fund -36 -335 -359 15,361 15,062 15,026

 Multifamily Housing Revitalization Loan Account 1 12 16 246 257 258

 Rural Business - Cooperative Service:

 Rural Business and Industry Loan Fund (**) -1 -1 24 23 23

 Rural Development Loan Fund -1 -14 -14 285 272 272

 Rural Economic Development Loan Fund -1 1 13 168 170 169

 Rural Microenterprise Investment Loans (**) 1 3 26 27 27

 Rural Utilities Service:

 Rural Water and Waste Disposal Loans -48 -222 -216 10,880 10,706 10,658

 Rural Electrification and Telecommunications Fund 39 -359 -1,284 47,409 47,012 47,050

 Rural Telephone Bank -2 -27 -29 215 191 188

 Distance Learning and Telemedicine Program -7 -77 15 942 872 865

 Rural Development Insurance Fund ...... ...... ...... 1,065 1,065 1,065

 Foreign Agricultural Service:

 P.L. 480 Direct Loan Fund -1 -66 -72 603 537 537

 International Debt Reduction -1 -5 -5 -14 -18 -19

 Department of Commerce:

 National Oceanic and Atmospheric Administration:

 Fisheries Finance -3 -28 12 503 478 474

 Department of Defense--Military Programs -6 37 17 1,507 1,550 1,544

 Department of Education:

 Office of Postsecondary Education:

 College Housing and Academic Facilities Loans ...... (**) (**) 4 4 4

 Historically Black College and University Capital Financing

 Fund -2 44 32 1,237 1,283 1,281

 Office of Student Financial Assistance:

 Federal Direct Student Loans 2,047 41,759 53,863 883,419 923,131 925,178

 Teach Grant Loans 1 29 36 630 658 659

 Temporary Student Loan Purchase Authority -925 -7,086 -7,961 95,063 88,902 87,977

 Department of Energy:

 Advanced Technology Vehicles Manufacturing Loans ...... -314 -321 4,398 4,085 4,085

 Title 17 Innovative Technology Loans -15 146 7 10,149 10,310 10,295

 Department of Health and Human Services:

 Consumer Operated and Oriented Plan 6 112 176 987 1,093 1,098

 Consumer Operated and Oriented Plan Program Contingency Fund ...... 64 135 199 263 263

 Department of Homeland Security:

 Disaster Assistance Loan Fund (**) -3 (**) -70 -73 -73

 Department of Housing and Urban Development:

28
Net Transactions

(-) denotes net reduction of Account Balances

asset accounts

Current Fiscal Year

Fiscal Year to Date Beginning of Close of

Classification

This Month

This Year Prior Year This Year This Month This Month

Table 6. Schedule E-Net Activity, Guaranteed and Direct Loan Financing, May 2016 and Other Periods - Continued

[$ millions]

Direct Loan Financing Activity: - Continued

 Housing Programs:

 Emergency Homeowners' Relief Fund (**) (**) (**) (**) (**) (**)

 FHA-Mutual Mortgage Insurance Loans ...... (**) ...... -6 -6 -6

 FHA-General and Special Risk Fund 9 263 79 112 366 375

 Green Retrofit Program for Multifamily Housing Fund -4 -6 -5 -2 -4 -8

 Department of the Interior:

 Bureau of Reclamation -1 -3 -3 34 32 31

 Bureau of Indian Affairs and Bureau of Indian Education (**) (**) (**) 4 4 4

 Assistance to American Samoa Loan Fund ...... -1 -1 9 8 8

 Department of State:

 Administration of Foreign Affairs:

 Repatriation Loans (**) -1 -1 (**) -1 -1

 Department of Transportation:

 Federal Highway Administration:

 Transportation Infrastructure Finance and Innovation Fund 141 935 -335 7,416 8,210 8,351

 Tiger Tifia Loan Fund ...... (**) 8 596 596 596

 Federal Railroad Administration:

 Railroad Rehabilitation and Improvement Loan Fund 4 -57 38 936 876 880

 Department of the Treasury:

 Departmental Offices:

 Community Development Financial Institutions Fund 5 88 60 191 274 279

 GSE Mortgage-Backed Securities Purchase Program ...... ...... ...... 4,613 4,613 4,613

 Temporary Credit and Liquidity Program -164 -723 -846 6,881 6,323 6,159

 Troubled Asset Relief Program -8 156 -265 278 442 434

 Small Business Lending Program -31 -1,919 -532 2,353 465 434

 Bureau of the Fiscal Service ...... ...... ...... (**) (**) (**)

 Department of Veterans Affairs:

 Veterans Benefits Administration:

 Veterans Housing Benefit Program Fund -42 -73 -19 511 480 438

 Native American Veteran Housing Fund (**) -2 -1 65 63 63

 Transitional Housing Loans (**) (**) (**) (**) (**) (**)

 Vocational Rehabilitation Loan Fund (**) (**) (**) 1 1 1

 Environmental Protection Agency:

 Abatement, Control, and Compliance Loan Program ...... ...... (**) (**) (**) (**)

 International Assistance Programs:

 International Security Assistance:

 Foreign Military Loan Program ...... (**) ...... -16 -16 -16

 Military Debt Reduction ...... ...... ...... 39 39 39

 Agency for International Development:

 International Debt Reduction ...... -11 -34 57 46 46

 Overseas Private Investment Corporation 17 113 52 1,519 1,615 1,632

 International Monetary Programs -66 -67 -208 -276 -276 -343

 Small Business Administration:

 Business Loan Fund -1 -8 8 160 153 152

 Disaster Loan Fund -39 -244 -400 5,147 4,942 4,903

 Independent Agencies:

 Export-Import Bank of the United States -152 2,376 662 19,901 22,428 22,277

 Federal Communications Commission:

 Spectrum Auction Loan Fund (**) 3 (**) -3 (**) (**)

 Net Activity, Direct Loan Financing 897 35,413 42,979 1,140,277 1,174,792 1,175,690

Note: Details may not add to totals due to rounding. net present value in accordance with the Credit Reform Act of 1990. Unreimbursed

Note: Federal credit programs provide benefits to the public in the form of costs such as administrative expenses and subsidy payments are reported on a

direct loans and loan guarantees. This table reflects cash transactions and cash basis and included within each program's budgetary totals in Table 5.

balances of the nonbudgetary financing fund accounts that result from the ... No Transactions

disbursement of loans, collection of fees, repayment of principle, sale of (**) Less than absolute value of $500,000

collateral, interest, and subsidy received from the credit program accounts at

29
30

This Page Intentionally Left Blank
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 2016

[$ millions]

Receipts:

 Individual Income Taxes 109,220 93,615 148,727 181,230 64,732 77,144 266,172 96,956 1,037,796 1,014,673

 Corporation Income Taxes 4,256 3,673 76,971 7,194 -3,457 33,271 35,667 4,542 162,116 182,685

 Social Insurance and Retirement Receipts:

 Employment and General Retirement 74,382 80,442 77,872 99,198 78,850 93,938 109,529 82,860 697,071 675,585

 Unemployment Insurance 2,156 4,830 343 2,214 6,269 467 5,426 17,786 39,491 41,675

 Other Retirement 311 297 370 298 329 333 306 304 2,547 2,391

 Excise Taxes 5,577 7,568 6,723 6,122 6,661 6,600 5,987 6,805 52,044 52,987

 Estate and Gift Taxes 2,132 1,713 2,188 1,270 1,320 1,601 3,148 1,492 14,864 13,858

 Customs Duties 3,435 2,887 2,891 3,047 2,540 2,873 2,798 2,427 22,899 23,393

 Miscellaneous Receipts 9,577 9,944 33,546 13,005 11,902 11,622 9,400 11,431 110,426 96,740

 Total--Receipts This Year 211,046 204,968 349,631 313,579 169,147 227,848 438,432 224,603 2,139,254 ......

 (On-Budget) 155,934 145,440 292,239 237,261 108,015 154,634 354,420 160,263 1,608,207 ......

 (Off-Budget) 55,112 59,528 57,392 76,318 61,132 73,213 84,012 64,340 531,047 ......

 Total--Receipts Prior Year 212,719 191,436 335,327 306,742 139,388 234,187 471,801 212,386 ...... 2,103,987

 (On-Budget) 160,464 135,169 280,293 233,755 79,456 158,782 390,011 151,023 ...... 1,588,954

 (Off-Budget) 52,255 56,267 55,034 72,987 59,932 75,405 81,790 61,363 ...... 515,033

Outlays:

 Legislative Branch 405 338 372 342 392 344 343 334 2,870 2,868

 Judicial Branch 611 584 702 559 613 644 589 576 4,877 4,636

 Department of Agriculture:

 Commodity Credit Corporation 4,881 4,225 2,063 793 115 -450 -674 -471 10,482 7,513

 Foreign Agricultural Service 119 65 67 87 295 136 252 115 1,136 997

 Other 12,388 11,698 12,202 10,086 10,704 11,230 9,759 10,527 88,594 91,228

 Department of Commerce 644 748 781 662 980 695 652 829 5,992 5,737

 Department of Defense--Military Programs:

 Military Personnel 27,854 6,582 14,976 6,459 10,856 10,236 14,403 7,132 98,497 99,889

 Operation and Maintenance 17,085 19,149 21,082 17,999 18,885 23,472 20,266 19,186 157,124 161,867

 International Reconstruction and Other

 Assistance ...... (**) ...... ...... (**) (**) ...... ...... (**) (**)

 Procurement 6,107 11,111 10,382 8,741 7,191 9,254 7,476 7,429 67,691 68,398

 Research, Development, Test, and Evaluation 4,190 4,356 6,690 4,586 4,718 7,416 5,348 4,584 41,888 41,869

 Military Construction 898 574 700 205 639 633 539 576 4,765 5,507

 Family Housing 171 98 73 134 115 92 101 74 858 739

 Revolving and Management Funds 425 -385 998 -693 -238 -253 -515 -397 -1,058 -1,332

 Other 974 -57 -826 -68 424 189 -617 1,213 1,233 -1,211

 Total Department of Defense--Military Programs 57,705 41,427 54,075 37,363 42,591 51,039 47,001 39,797 370,998 375,726

 Department of Education 3,470 5,500 5,063 8,668 9,016 5,640 4,882 5,122 47,361 45,707

 Department of Energy 2,544 1,389 2,399 1,838 1,671 2,485 2,344 2,209 16,878 16,596

 Department of Health and Human Services:

 National Institutes of Health 2,218 2,336 2,380 2,255 2,358 2,608 2,413 2,494 19,062 18,904

 Centers for Medicare and Medicaid Services:

 Grants to States for Medicaid 32,349 26,704 32,335 28,464 28,998 32,548 30,891 29,930 242,219 229,595

 Federal Hospital Insurance Trust Fund 30,085 14,894 23,795 21,815 23,497 26,638 30,443 17,294 188,460 185,546

 Federal Supplementary Medical Insurance

 Trust Fund 53,529 15,437 29,638 28,101 29,488 32,805 45,683 16,537 251,219 232,504

 Other 33,999 18,861 27,828 28,654 23,589 44,391 36,094 23,692 237,109 196,011

 Administration for Children and Families 3,599 3,967 4,428 4,171 4,203 4,616 3,977 4,131 33,091 32,686

 Other -38,865 -21,258 -32,490 -30,838 -26,619 -47,308 -40,004 -28,316 -265,698 -225,492

 Department of Homeland Security 3,812 3,158 4,083 3,011 4,461 3,545 3,531 2,779 28,381 27,573

 Department of Housing and Urban Development 3,216 3,406 3,554 3,334 3,151 3,578 -6,689 3,325 16,875 28,755

 Department of the Interior 915 780 939 888 927 1,364 957 776 7,546 7,580

 Department of Justice 2,167 2,381 1,684 2,099 2,864 2,630 -632 5,536 18,729 17,217

 Department of Labor:

 Unemployment Trust Fund 2,532 2,704 3,395 3,332 3,585 3,924 3,028 3,149 25,649 25,518

 Other -5,681 1,117 1,637 1,393 592 1,124 986 1,023 2,191 4,999

 Department of State 2,583 2,220 2,165 1,664 1,726 1,427 1,215 3,159 16,160 15,795

 Department of Transportation:

 Highway Trust Fund 2,238 4,499 3,281 2,400 2,591 2,950 2,897 3,476 24,332 23,139

 Other 1,961 2,959 3,685 2,183 2,707 3,152 2,239 2,722 21,607 21,183

 Department of the Treasury:

 Interest on Treasury Debt Securities (Gross) 16,790 21,391 85,679 21,311 18,785 25,135 28,211 32,818 250,119 225,211

31
Classification June July Aug. Sept.

Fiscal

Year to

Date

Comparable

Period

Prior F.Y.

Oct. Nov. Dec. Jan. Feb. March April May

Table 7. Receipts and Outlays of the U.S. Government by Month, Fiscal Year 2016 - Continued

[$ millions]

Outlays: - Continued

 Other 4,497 6,441 3,321 6,206 61,077 15,699 11,007 7,173 115,422 105,927

 Department of Veterans Affairs:

 Compensation and Pensions 12,313 596 12,441 472 6,533 6,645 12,654 567 52,220 49,498

 National Service Life 68 55 75 66 57 97 63 82 564 634

 Other 8,252 6,051 8,615 6,353 6,979 7,486 7,358 6,449 57,543 54,618

 Corps of Engineers 86 665 596 516 514 611 492 523 4,003 4,424

 Other Defense Civil Programs 9,508 1,266 9,818 1,297 5,420 5,283 8,321 186 41,100 44,064

 Environmental Protection Agency 848 828 801 812 672 626 686 674 5,947 4,134

 Executive Office of the President 31 30 39 30 33 33 30 31 257 -11,242

 General Services Administration -34 -188 178 -251 -221 113 -38 -116 -559 -715

 International Assistance Programs:

 International Security Assistance 672 1,376 1,025 2,626 730 1,219 405 502 8,555 8,842

 Multilateral Assistance 19 297 18 1 -4 1,990 211 2 2,534 3,143

 Agency for International Development -27 749 469 182 655 712 712 459 3,912 4,353

 Other -981 260 529 -799 -46 -370 435 -1,402 -2,374 389

 National Aeronautics and Space Administration 1,318 1,560 2,265 1,206 1,473 1,478 1,711 1,319 12,331 11,627

 National Science Foundation 538 540 510 467 579 552 512 493 4,192 4,053

 Office of Personnel Management 8,129 7,339 7,090 7,827 7,350 7,758 8,105 7,420 61,016 61,017

 Small Business Administration 68 66 74 70 79 -1,303 67 74 -805 -1,080

 Social Security Administration:

 Federal Old-Age and Survivors Insurance Trust

 Fund (Off-Budget) 62,644 62,814 83,267 43,627 63,572 63,605 64,008 64,199 507,734 488,006

 Federal Disability Insurance Trust Fund

 (Off-Budget) 12,117 11,882 18,360 6,150 12,137 12,106 12,380 12,196 97,330 97,079

 Other 9,030 361 9,091 312 4,714 4,701 8,961 575 37,745 37,599

 Independent Agencies:

 Deposit Insurance Fund 429 -867 -2,376 83 88 -3,736 264 -531 -6,647 -6,454

 FSLIC Resolution Fund (**) (**) 514 (**) (**) (**) (**) (**) 515 1

 Postal Service:

 Off-Budget:

 Public Enterprise Funds 305 824 -267 -288 25 -774 -360 161 -375 -2,028

 Other 51 ...... (**) 213 ...... ...... (**) (**) 264 259

 Other ...... 41 ...... 55 ...... ...... ...... ...... 96 100

 Tennessee Valley Authority -8 272 170 9 -181 -19 -84 109 267 476

 Other 3,136 1,627 2,625 3,167 3,378 1,497 1,229 2,009 18,668 19,519

 Undistributed Offsetting Receipts:

 Employer Share, Employee Retirement -19,208 -5,420 -5,970 -5,486 -6,068 -6,033 -5,750 -5,757 -59,693 -58,000

 Interest Received by Trust Funds 3,580 -1,015 -64,689 -1,195 -718 -824 -3,585 -3,503 -71,948 -64,460

 Rents and Royalties on the Outer Continental

 Shelf Lands 12 -457 -255 56 -353 -152 -100 -347 -1,597 -2,677

 Other (**) (**) ...... (**) ...... ...... -8,101 (**) -8,101 (**)

 Totals This Year:

 Total Outlays 347,604 269,520 364,075 258,416 361,757 335,891 331,980 277,111 2,546,353 ......

 (On-Budget) 282,113 195,509 309,049 215,987 287,570 262,546 266,596 202,110 2,021,479 ......

 (Off-Budget) 65,492 74,011 55,026 42,428 74,187 73,345 65,385 75,001 524,874 ......

 Total-Surplus (+) or Deficit (-) -136,558 -64,552 -14,444 55,163 -192,610 -108,043 106,452 -52,507 -407,099 ......

 (On-Budget) -126,178 -50,069 -16,810 21,274 -179,555 -107,912 87,825 -41,846 -413,272 ......

 (Off-Budget) -10,380 -14,483 2,366 33,890 -13,055 -131 18,627 -10,661 6,173 ......

 Total Borrowing from the Public -55,980 524,795 83,393 -14,755 127,058 138,698 -83,706 45,221 764,724 270,117

 Total-Outlays Prior Year 334,432 248,254 333,463 324,289 331,747 287,105 315,092 296,454 ...... 2,470,835

 (On-Budget) 271,514 178,516 311,588 257,510 259,786 214,910 251,497 223,306 ...... 1,968,628

 (Off-Budget) 62,918 69,738 21,875 66,779 71,960 72,195 63,595 73,148 ...... 502,207

 Total-Surplus (+) or Deficit (-) Prior Year -121,713 -56,818 1,864 -17,546 -192,358 -52,918 156,709 -84,068 ...... -366,848

 (On-Budget) -111,050 -43,347 -31,295 -23,755 -180,330 -56,128 138,514 -72,283 ...... -379,673

 (Off-Budget) -10,663 -13,471 33,159 6,208 -12,028 3,210 18,195 -11,785 ...... 12,826

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

... No Transactions

32
This Month

Excess Beginning of

This Year This Month

Close of

This Month

Fiscal Year to Date Securities Held as Investments

Current Fiscal Year

Classification

Receipts Outlays Excess Receipts Outlays

Table 8. Trust Fund Impact on Budget Results and Investment Holdings as of May 31, 2016

[$ millions]

Trust Receipts, Outlays, and Investments Held:

 Airport and Airway 1,140 1,277 -137 8,915 9,268 -354 12,716 13,245 13,185

 Black Lung Disability 4 19 -15 307 126 182 ...... ...... ......

 Federal Disability Insurance 12,572 12,196 376 95,132 97,330 -2,198 41,638 39,243 39,646

 Federal Employees Life and Health ...... -450 450 ...... -1,359 1,359 66,979 67,895 68,479

 Federal Employees Retirement 2,756 6,931 -4,174 36,948 56,018 -19,071 750,505 876,217 872,040

 Federal Hospital Insurance 18,938 17,408 1,530 191,994 189,520 2,473 195,458 197,018 198,398

 Federal Old-Age and Survivors Insurance 53,322 64,199 -10,876 515,994 507,734 8,260 2,766,649 2,785,873 2,775,166

 Federal Supplementary Medical Insurance 30,156 16,537 13,619 266,848 251,219 15,630 66,128 70,904 85,105

 Hazardous Substance Superfund 6 112 -106 855 789 66 5,206 5,328 5,244

 Highways 2,799 4,295 -1,496 95,208 30,642 64,566 7,667 75,591 74,680

 Military Advances 3,630 2,065 1,565 22,292 19,337 2,955 ...... ...... ......

 Military Retirement 4,882 454 4,428 104,561 38,128 66,433 530,960 594,517 599,071

 Railroad Retirement 903 1,074 -172 5,851 9,077 -3,226 2,759 2,347 2,113

 Unemployment 17,911 3,160 14,751 40,486 25,752 14,734 44,368 42,804 57,794

 Veterans Life Insurance (**) 95 -95 148 680 -533 6,694 6,254 6,161

 All Other Trust 407 491 -83 12,879 4,123 8,756 25,561 26,766 26,661

 Total Trust Fund Receipts and Outlays and Investments

 Held from Table 6-D 149,427 129,862 19,565 1,398,419 1,238,386 160,033 4,523,288 4,804,002 4,823,743

 Less: Interfund Transactions 44,320 44,320 ...... 621,938 621,938 ...... ...... ...... ......

 Trust Fund Receipts and Outlays on the Basis of

 Tables 4 & 5 105,107 85,542 19,565 776,480 616,448 160,033

Total Federal Fund Receipts and Outlays 119,533 191,605 -72,073 1,363,157 1,930,289 -567,132

 Less: Interfund Transactions 36 36 ...... 383 383 ......

 Federal Fund Receipts and Outlays on the Basis of

 Table 4 & 5 119,496 191,569 -72,073 1,362,774 1,929,905 -567,132

Net Budget Receipts & Outlays 224,603 277,111 -52,507 2,139,254 2,546,353 -407,099

Note: Details may not add to totals due to rounding. against budget outlays. In this table, Interfund receipts are shown as an

Note: Interfund receipts and outlays are transactions between Federal funds and adjustment to arrive at total receipts and outlays of trust funds respectively.

trust funds such as Federal payments and contributions, and interest and profits ... No Transactions

on investments in Federal securities. They have no net effect on overall budget (**) Less than absolute value of $500,000

receipts and outlays since the receipt side of such transactions is offset

33
Classification This Month Fiscal Year

to Date

Comparable Period

Prior Fiscal Year

Table 9. Summary of Receipts by Source, and Outlays by Function of the U.S. Government, May 2016 and Other Periods

[$ millions]

Receipts

 Individual Income Taxes 96,956 1,037,796 1,014,673

 Corporation Income Taxes 4,542 162,116 182,685

 Social Insurance and Retirement Receipts:

 Employment and General Retirement 82,860 697,071 675,585

 Unemployment Insurance 17,786 39,491 41,675

 Other Retirement 304 2,547 2,391

 Excise Taxes 6,805 52,044 52,987

 Estate and Gift Taxes 1,492 14,864 13,858

 Customs Duties 2,427 22,899 23,393

 Miscellaneous Receipts 11,431 110,426 96,740

 Total 224,603 2,139,254 2,103,987

Net Outlays

 National Defense 42,258 390,639 395,067

 International Affairs 2,846 28,189 33,020

 General Science, Space, and Technology 2,210 19,530 18,541

 Energy 413 2,192 4,466

 Natural Resources and Environment 2,765 23,922 21,051

 Agriculture 136 21,037 19,769

 Commerce and Housing Credit -137 -22,471 -27,761

 Transportation 7,071 55,610 53,926

 Community and Regional Development 1,650 13,019 14,260

 Education, Training, Employment, and Social Services 7,548 69,215 67,424

 Health 40,129 331,613 309,278

 Medicare 26,092 374,801 359,156

 Income Security 29,954 368,602 369,208

 Social Security 76,396 605,038 585,068

 Veterans Benefits and Services 7,142 110,712 105,084

 Administration of Justice 4,391 37,152 34,898

 General Government 4,482 10,603 9,572

 Net Interest 27,868 176,341 159,485

 Undistributed Offsetting Receipts -6,104 -69,391 -60,677

 Total 277,111 2,546,353 2,470,835

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

34
Explanatory Notes 

1. Flow of Data into Monthly Treasury Statement

The Monthly Treasury Statement (MTS) is assembled from data in the

central accounting system. The major sources of data include monthly

accounting reports by Federal entities and disbursing officers, and daily

reports from the Federal Reserve banks. These reports detail accounting

transactions affecting receipts and outlays of the Federal Government and

off-budget Federal entities, and their related effect on the assets and

liabilities of the U.S. Government. Information is presented in the MTS on

a modified cash basis. 

2. Notes on Receipts 

Receipts included in the report are classified into the following major

categories: (1) budget receipts and (2) offsetting collections (also called

applicable receipts). Budget receipts are collections from the public that

result from the exercise of the Government's sovereign or governmental

powers, excluding receipts offset against outlays. These collections, also 

called governmental receipts, consist mainly of tax receipts (including

social insurance taxes), receipts from court fines, certain licenses, and

deposits of earnings by the Federal Reserve System. Refunds of receipts

are treated as deductions from gross receipts. 

Offsetting collections are from other Government accounts or the public

that are of a business-type or market-oriented nature. They are classified

into two major categories: (1) offsetting collections credited to

appropriations or fund accounts, and (2) offsetting receipts (i.e., amounts

deposited in receipt accounts). Collections credited to appropriation or

fund accounts normally can be used without appropriation action by

Congress. These occur in two instances: (1) when authorized by law,

amounts collected for materials or services are treated as

reimbursements to appropriations and (2) in the three types of revolving

funds (public enterprise, intra governmental, and trust); collections are

netted against spending, and outlays are reported as the net amount. 

Offsetting receipts in receipt accounts cannot be used without being

appropriated. They are subdivided into two categories: (1) proprietary

receipts - these collections are from the public and they are offset against 

outlays by agency and by function, and (2) intra governmental funds -

these are payments into receipt accounts from Governmental

appropriation or fund accounts. The transactions may be intrabudgetary

when the payment and receipt both occur within the budget or from

receipts from off-budget Federal entities in those cases where payment is

made by a Federal entity whose budget authority and outlays are excluded

from the budget totals. 

Intrabudgetary transactions are subdivided into three categories: (1)

interfund transactions, where the payments are from one fund group

(either Federal funds or trust funds) to a receipt account in the other fund

group; (2) Federal intrafund transactions, where the payments and 

receipts both occur within the Federal fund group; and (3) trust intrafund

transactions, where the payments and receipts both occur within the trust

fund group.

Offsetting receipts are generally deducted from budget authority and

outlays by function, by subfunction, or by agency. There are four types of

receipts, however, that are deducted from budget totals as undistributed 

offsetting receipts. They are: (1) agencies' payments (including payments

by off-budget Federal entities) as employers into employees retirement

funds, (2) interest received by trust funds, (3) rents and royalties on the

Outer Continental Shelf lands, and (4) other interest (i.e., interest collected

on Outer Continental Shelf money in deposit funds when such money is

transferred into the budget). 

3. Notes on Outlays

Outlays are generally accounted for on the basis of checks issued,

electronic funds transferred, or cash payments made. Certain outlays do

not require issuance of cash or checks. An example is charges made

against appropriations for that part of employees' salaries withheld for 

taxes or savings bond allotments - these are counted as payments to the

employee and credits for whatever purpose the money was withheld.

Outlays are stated net of offsetting collections (including receipts of

revolving and management funds) and of refunds. Interest on the public

debt (public issues) is recognized on the accrual basis. Federal credit 

programs subject to the Federal Credit Reform Act of 1990 use the cash

basis of accounting and are divided into two components. The portion of

the credit activities that involve a cost to the Government (mainly

subsidies) is included within the budget program accounts. The remaining

portion of the credit activities are in non-budget financing accounts.

Outlays of off-budget Federal entities are excluded by law from budget

totals. However, they are shown separately and combined with the onbudget outlays to display total Federal outlays. 

4. Processing

The data on payments and collections are reported by account symbol

into the central accounting system. In turn, the data are extracted from 

this system for use in the preparation of the MTS. 

There are two major checks which are conducted to assure consistency

of the data reported: 

1. Verification of payment data. The monthly payment activity reported by

Federal entities on the Statements of Transactions is compared to the

payment activity of Federal entities as reported by disbursing officers. 

2. Verification of collection data. Reported collections appearing on

Statements of Transactions are compared to deposits as reported by

Federal Reserve Banks. 

5. Other Sources of Information About Federal Government Financial 

Activities

 A Glossary of Terms Used in the Federal Budget Process, 2005

(Available from the U.S. Government Accountability Office, at calling

202-512-6000. This glossary provides a basic reference document

of standardized definitions of terms used by the Federal Government

in the budget making process). 

 Daily Treasury Statement (Available on the internet at

http://www.fms.treas.gov/dts/). The Daily Treasury Statement is

published each working day of the Federal Government and provides

data on the cash and debt operations of the Treasury. 

 Monthly Statement of the Public Debt of the United States (Available

on the internet at http://www.treasurydirect.gov/govt/reports/pd/

mspd/mspd.htm). This publication provides detailed information

concerning the public debt. 

 Treasury Bulletin (Available from GPO, Washington, D.C. 20401 on a

subscription or single copy and on the internet at

https://fiscal.treasury.gov/reports-statements/treasury-bulletin/). 

Quarterly, contains a mix of narrative, tables, and charts on 

Treasury issues, Federal financial operations, international statistics, 

and special reports. 

 Budget of the United States Government, Fiscal Year 20__ (Available

from GPO, Washington, D.C. 20401 on a subscription basis only and

on the internet at http://www.access.gpo.gov/usbudget). This

publication is a single volume which provides budget information and

contains:

- Appendix, The Budget of the United States Government, FY

20

- The United States Budget in Brief, FY 20

- Analytical Perspectives

- Historical Tables

 Combined Statement of Receipts, Outlays, and Balances of the

United States Government (Available from Bureau of the Fiscal

Service, U.S. Department of Treasury, Washington, D.C. 20227 and

on the internet at http://www.fiscal.treasury.gov/fsreports/

rpt/ combStmt/combStmt_home.htm). This report includes 

budgetary results at the summary level and presents individual 

receipt and appropriation accounts at the detail level.

35
Scheduled Release

The release date for the June 2016 Statement 

will be 2:00 p.m. EST/EDT July 13, 2016.

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