Monthly Treasury Statement 

of Receipts and Outlays 

of the United States Government 

 

For Fiscal Year 2009 Through December 31, 2008, and Other Periods 

Highlight 

The issue includes the semi-annual interest payment to trust funds investing in government 

securities. 

RECEIPTS

OUTLAYS

DEFICIT

-600

-400

-200

0

200

400

600

800

1,000

1,200

B

I

L

L

I

O

N

S

RECEIPTS, OUTLAYS, AND 

SURPLUS/DEFICIT THROUGH DECEMBER 

2009

 

Contents 

Summary, page 2 

Receipts, page 6 

Outlays, page 7 

Means of financing, page 20 

Receipts/outlays by month, page 28 

Federal trust funds/securities, page 30 

Receipts by source/outlays by 

 function, page 30 

Explanatory notes, page 31 

Compiled and Published by

Department of the Treasury

Financial Management Service 
Introduction 

The Monthly Treasury Statement of Receipts and Outlays of the United 

States Government (MTS) is prepared by the Financial Management 

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

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

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

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

Federal Reserve banks. 

AUDIENCE 

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

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

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

businesses whose operations depend upon or are related to the 

Government's financial operations. 

DISCLOSURE STATEMENT 

This statement summarizes the financial activities of the Federal 

Government and off-budget Federal entities conducted in accordance 

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

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

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

basis. Receipts are accounted for on the basis of collections; refunds of 

receipts are treated as deductions from gross receipts; revolving and 

management fund receipts, reimbursements and refunds of monies 

previously expended are treated as deductions from gross outlays; and 

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

basis. Major information sources include accounting data reported by 

Federal entities, disbursing officers, and Federal Reserve banks. 

TRIAD OF PUBLICATIONS 

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

Treasury Statement is published each working day of the Federal 

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

Treasury based upon reporting of the Treasury account balances by 

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

outlays, based on agency reporting. The Combined Statement of 

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

official publication of the detailed receipts and outlays of the 

Government. It is published annually in accordance with legislative 

mandates given to the Secretary of the Treasury. 

DATA SOURCES AND INFORMATION 

The Explanatory Notes section of this publication provides information 

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

relevant to the MTS. 

Table 1. Summary of Receipts, Outlays, and the Deficit/Surplus of the U.S. Government, Fiscal Years 2008 and 2009, by 

Month 

[$ millions] 

Period Receipts Outlays Deficit/Surplus (-) 

FY 2008 

 October................................................................... 178,175 235,014 56,838 

 November............................................................... 151,055 249,293 98,238 

 December............................................................... 276,982 228,721 -48,261 

 January................................................................... 255,217 237,379 -17,839 

 February ................................................................. 105,723 281,287 175,563 

 March ..................................................................... 178,816 227,028 48,212 

 April ........................................................................ 403,751 244,469 -159,282 

 May......................................................................... 124,272 290,199 165,927 

 June........................................................................ 259,912 226,365 -33,547 

 July......................................................................... 160,494 263,261 102,767 

 August .................................................................... 157,016 268,930 111,914 

 September.............................................................. 272,228 226,494 -45,734 

 Year-to-Date ........................................................ 2,523,642 2,978,440 454,798 

FY 2009 

 October................................................................... 164,847 402,024 237,177 

 November............................................................... 144,782 309,179 164,397 

 December............................................................... 237,811 321,435 83,624 

 Year-to-Date ........................................................ 547,439 1,032,638 485,198 

Note: Details may not add to totals due to rounding 

2
Table 2. Summary of Budget and off-Budget Results and Financing of the U.S. Government, December 2008 and Other 

Periods 

[$ millions] 

Classification This 

Month 

Current 

Fiscal 

Year to Date 

Budget 

Estimates Full Fiscal 

Year1

Prior 

Fiscal Year 

to Date 

(2008) 

Budget 

Estimates 

Next Fiscal 

Year (2010)1

Total On-Budget and Off-Budget Results: 

Total Receipts....................................................................................................... 237,811 547,439 2,651,363 606,212 2,915,836 

 On-Budget Receipts .......................................................................................... 191,039 403,414 1,968,990 462,976 2,186,199 

 Off-Budget Receipts ........................................................................................... 46,772 144,026 682,373 143,236 729,637 

Total Outlays ........................................................................................................ 321,435 1,032,638 3,133,203 713,028 3,093,546 

 On-Budget Outlays ............................................................................................ 327,942 941,184 2,631,725 628,764 2,564,531 

 Off-Budget Outlays ............................................................................................. -6,507 91,453 501,477 84,264 529,015 

Total Surplus (+) or Deficit (-)................................................................................ -83,624 -485,198 -481,840 -106,816 -177,710 

 On-Budget Surplus (+) or Deficit (-) ................................................................... -136,903 -537,771 -662,735 -165,788 -378,332 

 Off-Budget Surplus (+) or Deficit (-) .................................................................... +53,279 +52,572 +180,896 +58,972 +200,622 

Total On-Budget and Off-Budget Financing.......................................................... 83,624 485,198 481,840 106,816 177,710 

Means of Financing: 

 Borrowing from the Public................................................................................... -24,887 560,894 537,707 89,425 178,365 

 Reduction of Operating Cash, Increase (-).......................................................... 135,809 4,961 ...... 18,262 ...... 

 By Other Means.................................................................................................. -27,298 -80,657 -55,868 -871 -655 

1

These estimates are based on the Mid-Session Review of the FY 2009 Budget, released 

by the Office of Management and Budget on July 28, 2008. 

... No Transactions 

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

Figure 1. Monthly Receipts, Outlays, and Budget Deficit/Surplus of the U.S. Government, Fiscal Years 2008 and 

2009 

Receipts

Outlays

Deficit (-) /Surplus

-300

-200

-100

0

100

200

300

400

500

Oct

FY

2008

Dec Feb Apr Jun Aug Oct

FY

2009

Dec

$ billions

3
Figure 2. Monthly Receipts of the U.S. Government, by Source, Fiscal Years 2008 and 2009 

Other Taxes and Receipts

Income Taxes

Social Security & Retirement

Total Receipts

0

50

100

150

200

250

300

350

400

450

Oct

FY

2008

Dec Feb Apr Jun Aug Oct

FY

2009

Dec

$ billions

Figure 3. Monthly Outlays of the U.S. Government, by Function, Fiscal Years 2008 and 2009 

Net Interest

National Defense

Other Non-Defense

Social Security & Medicare

Total Outlays

0

50

100

150

200

250

300

350

400

450

Oct

FY

2008

Dec Feb Apr Jun Aug Oct

FY

2009

Dec

$ billions

4
Table 3. Summary of Receipts and Outlays of the U.S. Government, December 2008 and Other Periods 

[$ millions] 

Classification This 

Month 

Current 

Fiscal 

Year to Date 

Comparable 

Prior Period 

Year to Date 

Budget 

Estimates 

Full Fiscal Year1

 

Budget Receipts 

Individual Income Taxes ......................................................................................................... 108,880 255,298 273,663 1,250,360 

Corporation Income Taxes...................................................................................................... 48,293 50,368 92,532 304,063 

Social Insurance and Retirement Receipts: 

 Employment and General Retirement (Off-Budget) .............................................................. 46,772 144,026 143,236 682,373 

 Employment and General Retirement (On-Budget) .............................................................. 17,386 49,645 48,172 198,627 

 Unemployment Insurance..................................................................................................... 242 5,225 5,657 45,672 

 Other Retirement .................................................................................................................. 394 1,110 1,069 4,778 

Excise Taxes .......................................................................................................................... 5,185 14,417 16,040 67,837 

Estate and Gift Taxes ............................................................................................................. 2,186 6,557 6,930 26,074 

Customs Duties ...................................................................................................................... 2,038 6,897 7,114 28,297 

Miscellaneous Receipts .......................................................................................................... 6,435 13,898 11,799 43,282 

 Total Receipts ................................................................................................................... 237,811 547,439 606,212 2,651,363 

 (On-Budget)..................................................................................................................... 191,039 403,414 462,976 1,968,990 

 (Off-Budget)..................................................................................................................... 46,772 144,026 143,236 682,373 

Budget Outlays 

Legislative Branch .................................................................................................................. 706 1,427 1,021 4,962 

Judicial Branch ....................................................................................................................... 528 1,707 1,593 6,981 

Department of Agriculture....................................................................................................... 11,518 34,285 30,663 100,548 

Department of Commerce....................................................................................................... 1,119 2,613 1,893 9,821 

Department of Defense-Military .............................................................................................. 60,484 172,189 156,396 656,722 

Department of Education ........................................................................................................ 6,042 15,937 14,509 64,624 

Department of Energy............................................................................................................. 2,027 5,831 4,499 24,448 

Department of Health and Human Services............................................................................ 63,502 184,846 167,517 739,241 

Department of Homeland Security.......................................................................................... 5,907 15,385 9,881 46,087 

Department of Housing and Urban Development ................................................................... 4,145 11,714 12,420 45,501 

Department of the Interior....................................................................................................... 988 2,757 2,735 9,847 

Department of Justice............................................................................................................. 2,570 7,125 7,058 26,791 

Department of Labor............................................................................................................... 8,913 20,970 11,288 69,001 

Department of State................................................................................................................ 2,037 6,106 5,046 22,872 

Department of Transportation................................................................................................. 6,253 18,177 16,472 70,479 

Department of the Treasury: 

 Interest on Treasury Debt Securities (Gross)........................................................................ 97,775 135,318 153,794 449,070 

 Other .................................................................................................................................... 53,764 261,782 5,025 66,055 

Department of Veterans Affairs............................................................................................... 10,969 26,596 23,961 94,084 

Corps of Engineers................................................................................................................. 906 2,169 1,207 10,258 

Other Defense Civil Programs ................................................................................................ 5,683 14,843 11,825 52,210 

Environmental Protection Agency........................................................................................... 743 2,041 2,059 7,999 

Executive Office of the President............................................................................................ 55 177 361 703 

General Services Administration............................................................................................. 65 13 95 722 

International Assistance Program........................................................................................... -175 4,384 234 16,757 

National Aeronautics and Space Administration ..................................................................... 1,810 4,719 4,249 18,186 

National Science Foundation.................................................................................................. 452 1,422 1,374 6,439 

Office of Personnel Management ........................................................................................... 5,335 16,947 16,704 68,461 

Small Business Administration................................................................................................ 101 265 214 876 

Social Security Administration ................................................................................................ 58,693 169,920 162,269 699,976 

Other Independent Agencies .................................................................................................. 304 17,461 5,040 31,873 

Allowances ............................................................................................................................. ...... ...... ...... -495 

Undistributed Offsetting Receipts: 

 Interest.................................................................................................................................. -86,222 -88,076 -89,181 -201,717 

 Other .................................................................................................................................... -5,563 -38,413 -29,193 -86,179 

 Total Outlays..................................................................................................................... 321,435 1,032,638 713,028 3,133,203 

 (On-Budget)..................................................................................................................... 327,942 941,184 628,764 2,631,725 

 (Off-Budget)..................................................................................................................... -6,507 91,453 84,264 501,477 

 Surplus (+) or Deficit (-).................................................................................................... -83,624 -485,198 -106,816 -481,840 

 (On-Budget)..................................................................................................................... -136,903 -537,771 -165,788 -662,735 

 (Off-Budget)..................................................................................................................... +53,279 +52,572 +58,972 +180,896 

1

These estimates are based on the Mid-Session Review of the FY 2009 Budget, released 

by the Office of Management and Budget on July 28,2008. 

... No Transactions 

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

5
Table 4. Receipts of the U.S. Government, December 2008 and Other Periods 

[$ millions] 

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

Classification Gross 

Receipts 

Refunds 

(Deduct) Receipts Gross 

Receipts 

Refunds 

(Deduct) Receipts Gross 

Receipts 

Refunds 

(Deduct) Receipts 

 

Individual Income Taxes: 

 Withheld.......................................................................................................... 1103,431 250,826 261,394

 Presidential Election Campaign Fund ............................................................. (**) 2 2

 Other .............................................................................................................. 18,187 26,401 27,784

 Total--Individual Income Taxes.................................................................. 111,618 2,738 108,880 277,229 21,931 255,298 289,180 15,518 273,663

Corporation Income Taxes............................................................................. 51,345 3,052 48,293 65,480 15,112 50,368 105,368 12,836 92,532

Social Insurance and Retirement Receipts: 

 Employment and General Retirement: 

 Federal Old-Age and Survivors Ins. Trust Fund: 

 Federal Insurance Contributions Act Taxes ................................................ 145,623 ...... 45,623 128,438 ...... 128,438 123,214 ...... 123,214

 Self-Employment Contributions Act Taxes.................................................. 1403 ...... 403 725 ...... 725 693 ...... 693

 Adjustments Attributable to Prior Years ...................................................... 1-6,043 ...... -6,043 -6,043 ...... -6,043 -1,464 ...... -1,464

 Total--FOASI Trust Fund .......................................................................... 39,983 ...... 39,983 123,120 ...... 123,120 122,443 ...... 122,443

 Federal Disability Insurance Trust Fund: 

 Federal Insurance Contributions Act Taxes ................................................ 17,747 ...... 7,747 21,810 ...... 21,810 20,922 ...... 20,922

 Self-Employment Contributions Act Taxes.................................................. 168 ...... 68 122 ...... 122 118 ...... 118

 Adjustments Attributable to Prior Years ...................................................... 1-1,026 ...... -1,026 -1,026 ...... -1,026 -247 ...... -247

 Total--FDI Trust Fund ............................................................................... 6,789 ...... 6,789 20,906 ...... 20,906 20,793 ...... 20,793

 Federal Hospital Insurance Trust Fund: 

 Federal Insurance Contributions Act Taxes ................................................ 117,562 ...... 17,562 48,911 ...... 48,911 47,041 ...... 47,041

 Self-Employment Contributions Act Taxes.................................................. 1172 ...... 172 310 ...... 310 297 ...... 297

 Adjustments Attributable to Prior Years ...................................................... 1-716 ...... -716 -716 ...... -716 -298 ...... -298

 Total--FHI Trust Fund ............................................................................... 17,018 ...... 17,018 48,505 ...... 48,505 47,040 ...... 47,040

 Railroad Retirement : 

 Rail Pension and Supplemental Annuity ..................................................... 146 (**) 146 526 (**) 526 535 4 531

 Social Security Equivalent Account............................................................. 223 (**) 223 614 (**) 614 606 5 600

 Total--Employment and General Retirement:............................................ 64,158 (**) 64,158 193,671 (**) 193,670 191,418 10 191,408

 Unemployment Insurance: 

 Deposits by States........................................................................................ 203 ...... 203 4,451 ...... 4,451 4,823 ...... 4,823

 Federal Unemployment Tax Act Taxes......................................................... 41 3 38 763 13 750 829 18 811

 Railroad Unemployment Taxes..................................................................... (**) ...... (**) 23 ...... 23 22 ...... 22

 Total--Unemployment Insurance................................................................. 245 3 242 5,238 13 5,225 5,675 18 5,657

 Other Retirement: 

 Federal Employees Retirement - Employee Share ....................................... 391 ...... 391 1,101 ...... 1,101 1,059 ...... 1,059

 Non-Federal Employees Retirement............................................................. 3 ...... 3 9 ...... 9 10 ...... 10

 Total--Other Retirement.............................................................................. 394 ...... 394 1,110 ...... 1,110 1,069 ...... 1,069

 Total--Social Insurance and Retirement Receipts................................ 64,797 3 64,794 200,019 13 200,006 198,161 27 198,134

Excise Taxes: 

 Miscellaneous Excise Taxes........................................................................... 1,384 169 1,216 5,459 369 5,091 6,212 478 5,733

 Airport and Airway Trust Fund ........................................................................ 898 ...... 898 2,104 ...... 2,104 2,370 ...... 2,370

 Highway Trust Fund........................................................................................ 3,021 ...... 3,021 7,105 ...... 7,105 7,813 ...... 7,813

 Black Lung Disability Trust Fund..................................................................... 50 ...... 50 117 ...... 117 123 ...... 123

 Total--Excise Taxes .................................................................................... 5,354 169 5,185 14,786 369 14,417 16,518 478 16,040

Estate and Gift Taxes ..................................................................................... 2,293 107 2,186 6,861 304 6,557 7,158 228 6,930

Customs Duties .............................................................................................. 2,165 127 2,038 7,202 305 6,897 7,369 255 7,114

Miscellaneous Receipts: 

 Deposits of Earnings by Federal Reserve Banks............................................ 4,826 ...... 4,826 9,767 ...... 9,767 7,719 ...... 7,719

 Universal Service Fund................................................................................... 719 ...... 719 2,199 ...... 2,199 2,048 ...... 2,048

 All Other.......................................................................................................... 927 36 891 1,974 41 1,932 2,045 12 2,032

 Total -- Miscellaneous Receipts................................................................. 6,471 36 6,435 13,939 41 13,898 11,812 12 11,799

 Total -- Receipts.......................................................................................... 244,042 6,231 237,811 585,515 38,076 547,439 635,567 29,355 606,212

 Total -- On-Budget ...................................................................................... 197,270 6,231 191,039 441,490 38,076 403,414 492,331 29,355 462,976

 Total -- Off-Budget...................................................................................... 46,772 ...... 46,772 144,026 ...... 144,026 143,236 ...... 143,236

1

In accordance with the Social Security Act as amended: “Individual income taxes, 

Withheld” have been increased and “Federal Insurance Contribution Act Taxes” 

correspondingly decreased by $7,585 million to correct estimates for the quarter ending 

December 31, 2007. “Individual income taxes, Other” have been increased and “SelfEmployment Contribution Act Taxes” correspondingly decreased by $200 million to correct 

estimates for calendar year 2006 and prior. 

... No Transactions 

(**) Less than $500,000 

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

6
Table 5. Outlays of the U.S. Government, December 2008 and Other Periods 

[$ millions] 

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

Classification Gross 

Outlays

Applicable 

Receipts Outlays Gross 

Outlays 

Applicable 

Receipts Outlays Gross 

Outlays 

Applicable 

Receipts Outlays 

 

Legislative Branch: 

 Senate ..................................................................................................................... 70 (**) 69 217 1 216 206 1 206

 House of Representatives........................................................................................ 121 (**) 121 339 (**) 338 342 (**) 342

 Joint Items ............................................................................................................... 5 ...... 5 10 ...... 10 7 ...... 7

 Capitol Police........................................................................................................... 32 ...... 32 77 ...... 77 61 ...... 61

 Congressional Budget Office ................................................................................... 4 ...... 4 10 ...... 10 8 ...... 8

 Architect of the Capitol............................................................................................. 54 (**) 54 133 1 132 120 2 118

 Library of Congress ................................................................................................. 325 1 324 421 3 418 138 3 134

 Government Printing Office...................................................................................... 35 ...... 35 71 ...... 71 25 ...... 25

 Government Accountability Office............................................................................ 54 ...... 54 133 ...... 133 113 ...... 113

 United States Tax Court........................................................................................... 5 ...... 5 13 ...... 13 12 ...... 12

 Other Legislative Branch Agencies.......................................................................... 5 ...... 5 17 ...... 17 21 ...... 21

 Proprietary Receipts from the Public........................................................................ ...... 1 -1 ...... 3 -3 ...... 10 -10

 Intrabudgetary Transactions .................................................................................... (**) ...... (**) -5 ...... -5 -16 ...... -16

 Total--Legislative Branch .................................................................................... 709 3 706 1,435 8 1,427 1,037 16 1,021

Judicial Branch: 

 Supreme Court of the United States ........................................................................ 7 ...... 7 26 ...... 26 23 ...... 23

 Courts of Appeals, District Courts, and Other 

 Judicial Services..................................................................................................... 504 ...... 504 1,663 ...... 1,663 1,563 ...... 1,563

 Other ....................................................................................................................... 20 ...... 20 45 ...... 45 39 ...... 39

 Proprietary Receipts from the Public........................................................................ ...... 3 -3 ...... 25 -25 ...... 14 -14

 Intrabudgetary Transactions .................................................................................... ...... ...... ...... -2 ...... -2 -18 ...... -18

 Total--Judicial Branch ......................................................................................... 531 3 528 1,732 25 1,707 1,607 14 1,593

Department of Agriculture: 

 Agricultural Research Service.................................................................................. 119 ...... 119 314 ...... 314 317 ...... 317

 Cooperative State Research, Education, And 

 Extension Service: 

 Research and Education Activities......................................................................... 43 ...... 43 153 ...... 153 152 ...... 152

 Extension Activities................................................................................................ 36 ...... 36 102 ...... 102 88 ...... 88

 Other ..................................................................................................................... 3 ...... 3 13 ...... 13 13 ...... 13

 Animal and Plant Health Inspection Service ............................................................ 123 ...... 123 298 ...... 298 272 ...... 272

 Food Safety and Inspection Service ........................................................................ 96 ...... 96 241 ...... 241 213 ...... 213

 Agricultural Marketing Service ................................................................................. 120 ...... 120 468 ...... 468 349 ...... 349

 Risk Management Agency: 

 Administrative and Operating Expenses ................................................................ 8 ...... 8 20 ...... 20 19 ...... 19

 Federal Crop Insurance Corporation Fund............................................................. 1,036 120 917 2,366 3,110 -744 1,093 1,989 -896

 Farm Service Agency: 

 Salaries and Expenses .......................................................................................... 169 ...... 169 394 ...... 394 324 ...... 324

 Commodity Credit Corporation .............................................................................. 3,256 729 2,526 13,369 1,893 11,475 13,959 2,191 11,768

 Tobacco Trust Fund............................................................................................... 233 ...... 233 424 ...... 424 426 ...... 426

 Agricultural Credit Insurance Fund......................................................................... 12 53 -41 31 95 -64 25 122 -97

 Other ..................................................................................................................... 13 ...... 13 69 ...... 69 336 ...... 336

 Total--Farm Service Agency ................................................................................ 3,683 783 2,900 14,286 1,988 12,298 15,070 2,313 12,757

 Natural Resources Conservation Service: 

 Conservation Operations ....................................................................................... 83 ...... 83 203 ...... 203 200 ...... 200

 Farm Security and Rural Investment Programs ..................................................... 237 ...... 237 486 ...... 486 389 ...... 389

 Other ..................................................................................................................... 31 ...... 31 75 ...... 75 82 ...... 82

 Rural Development.................................................................................................. 132 ...... 132 164 ...... 164 352 ...... 352

 Rural Housing Service: 

 Rural Housing Insurance Fund .............................................................................. 25 71 -46 274 202 71 58 232 -173

 Rental Assistance Program ................................................................................... 81 ...... 81 236 ...... 236 223 ...... 223

 Other ..................................................................................................................... 12 ...... 12 29 ...... 29 29 ...... 29

 Rural Utilities Service: 

 Rural Electrification and Telecommunications Fund .............................................. 99 482 -384 100 636 -536 220 1,033 -813

 Other ..................................................................................................................... 4 21 -17 14 57 -43 13 56 -43

 Foreign Agricultural Service..................................................................................... 220 ...... 220 578 ...... 578 159 ...... 159

 Food and Nutrition Service: 

 Food Stamp Program ............................................................................................ 4,113 ...... 4,113 12,221 ...... 12,221 9,506 ...... 9,506

 Child Nutrition Programs........................................................................................ 1,662 ...... 1,662 4,460 ...... 4,460 3,930 ...... 3,930

 Special Supplemental Nutrition Program For 

 Women, Infants, and Children (WIC) .................................................................... 562 ...... 562 1,673 ...... 1,673 1,558 ...... 1,558

 Other ..................................................................................................................... 16 ...... 16 114 ...... 114 94 ...... 94

 Total--Food and Nutrition Service ........................................................................ 6,352 ...... 6,352 18,468 ...... 18,468 15,088 ...... 15,088

 Forest Service: 

 National Forest System.......................................................................................... 68 ...... 68 380 ...... 380 343 ...... 343

 Wildland Fire Management.................................................................................... 191 ...... 191 632 ...... 632 581 ...... 581

 Forest Service Permanent Appropriations ............................................................. 21 ...... 21 51 ...... 51 443 ...... 443

 Other ..................................................................................................................... 162 ...... 162 376 ...... 376 363 ...... 363

 Total--Forest Service ........................................................................................... 441 ...... 441 1,438 ...... 1,438 1,730 ...... 1,730

 Other ....................................................................................................................... 98 4 94 293 12 281 295 13 282

 Proprietary Receipts from the Public........................................................................ ...... 76 -76 ...... 201 -201 ...... 156 -156

 Intrabudgetary Transactions .................................................................................... -6 ...... -6 -128 ...... -128 29 ...... 29

 Total--Department of Agriculture........................................................................ 13,075 1,557 11,518 40,491 6,206 34,285 36,456 5,792 30,663

7
Table 5. Outlays of the U.S. Government, December 2008 and Other Periods 

[$ millions] 

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

Classification Gross 

Outlays

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays 

 

Department of Commerce: 

 Economic Development Administration ................................................................... 16 (**) 15 60 (**) 60 71 (**) 70

 Bureau of the Census .............................................................................................. 308 ...... 308 545 ...... 545 300 ...... 300

 International Trade Administration ........................................................................... 39 ...... 39 86 ...... 86 94 ...... 94

 National Oceanic and Atmospheric Administration .................................................. 451 (**) 450 1,226 1 1,225 1,080 2 1,079

 National Institute of Standards and Technology....................................................... 77 ...... 77 201 ...... 201 195 ...... 195

 National Telecommunication and Information Administration................................... 138 ...... 138 325 ...... 325 19 ...... 19

 Other ....................................................................................................................... 88 2 86 158 6 153 107 4 103

 Proprietary Receipts from the Public........................................................................ ...... 1 -1 ...... -17 17 ...... -33 33

 Intrabudgetary Transactions .................................................................................... 6 ...... 6 2 ...... 2 (**) ...... (**)

 Total--Department of Commerce ........................................................................ 1,123 3 1,119 2,603 -10 2,613 1,866 -27 1,893

Department of Defense-Military: 

 Military Personnel: 

 Department of the Army......................................................................................... 6,929 ...... 6,929 21,530 ...... 21,530 20,335 ...... 20,335

 Department of the Navy......................................................................................... 4,676 ...... 4,676 14,387 ...... 14,387 14,231 ...... 14,231

 Department of the Air Force................................................................................... 3,299 ...... 3,299 10,630 ...... 10,630 10,633 ...... 10,633

 Defense Agencies.................................................................................................. ...... ...... ...... 3,745 ...... 3,745 2,776 ...... 2,776

 Total--Military Personnel ...................................................................................... 14,904 ...... 14,904 50,292 ...... 50,292 47,975 ...... 47,975

 Operation and Maintenance: 

 Department of the Army......................................................................................... 9,213 ...... 9,213 22,496 ...... 22,496 23,011 ...... 23,011

 Department of the Navy......................................................................................... 4,254 ...... 4,254 13,096 ...... 13,096 11,633 ...... 11,633

 Department of the Air Force................................................................................... 4,421 ...... 4,421 13,022 ...... 13,022 11,176 ...... 11,176

 Defense Agencies.................................................................................................. 4,965 ...... 4,965 13,441 ...... 13,441 11,050 ...... 11,050

 Total--Operation and Maintenance .................................................................... 22,853 ...... 22,853 62,055 ...... 62,055 56,870 ...... 56,870

 International Reconstruction and Other Assistance: 

 Department of the Army......................................................................................... 4 ...... 4 9 ...... 9 8 ...... 8

 Procurement: 

 Department of the Army......................................................................................... 4,533 ...... 4,533 11,828 ...... 11,828 8,056 ...... 8,056

 Department of the Navy......................................................................................... 4,071 ...... 4,071 9,771 ...... 9,771 9,653 ...... 9,653

 Department of the Air Force................................................................................... 3,442 ...... 3,442 9,201 ...... 9,201 8,313 ...... 8,313

 Defense Agencies.................................................................................................. 564 ...... 564 1,621 ...... 1,621 982 ...... 982

 Total--Procurement.............................................................................................. 12,610 ...... 12,610 32,421 ...... 32,421 27,003 ...... 27,003

 Research, Development, Test, and Evaluation: 

 Department of the Army......................................................................................... 1,054 ...... 1,054 2,951 ...... 2,951 2,573 ...... 2,573

 Department of the Navy......................................................................................... 2,152 ...... 2,152 5,114 ...... 5,114 4,382 ...... 4,382

 Department of the Air Force................................................................................... 2,799 ...... 2,799 7,692 ...... 7,692 6,434 ...... 6,434

 Defense Agencies.................................................................................................. 2,092 ...... 2,092 5,575 ...... 5,575 4,446 ...... 4,446

 Total--Research, Development, Test, and Evaluation.......................................... 8,097 ...... 8,097 21,331 ...... 21,331 17,836 ...... 17,836

 Military Construction: 

 Department of the Army......................................................................................... 604 ...... 604 1,264 ...... 1,264 1,011 ...... 1,011

 Department of the Navy......................................................................................... 152 ...... 152 382 ...... 382 361 ...... 361

 Department of the Air Force................................................................................... 115 ...... 115 350 ...... 350 392 ...... 392

 Defense Agencies.................................................................................................. 833 ...... 833 2,054 ...... 2,054 980 ...... 980

 Total--Military Construction .................................................................................. 1,704 ...... 1,704 4,049 ...... 4,049 2,745 ...... 2,745

 Family Housing: 

 Department of the Army......................................................................................... 57 ...... 57 176 ...... 176 242 ...... 242

 Department of the Navy......................................................................................... 42 ...... 42 123 ...... 123 127 ...... 127

 Department of the Air Force................................................................................... 103 ...... 103 307 ...... 307 333 ...... 333

 Defense Agencies.................................................................................................. 42 ...... 42 145 ...... 145 376 ...... 376

 Revolving and Management Funds: 

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

 Department of the Navy......................................................................................... 58 ...... 58 432 ...... 432 531 ...... 531

 Defense Agencies: 

 Working Capital Fund .......................................................................................... 460 ...... 460 1,128 ...... 1,128 2,715 ...... 2,715

 Other.................................................................................................................... 71 ...... 71 169 ...... 169 55 ...... 55

 Other ....................................................................................................................... 8 ...... 8 1 ...... 1 -30 ...... -30

 Trust Funds: 

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

 Department of the Navy......................................................................................... 2 ...... 2 7 ...... 7 5 ...... 5

 Department of the Air Force................................................................................... (**) (**) (**) 5 1 4 6 3 3

 Defense Agencies.................................................................................................. 18 ...... 18 46 ...... 46 45 ...... 45

 Proprietary Receipts from the Public: 

 Department of the Army......................................................................................... ...... 613 -613 ...... 539 -539 ...... 532 -532

 Department of the Navy......................................................................................... ...... 5 -5 ...... 205 -205 ...... 35 -35

 Department of the Air Force................................................................................... ...... 10 -10 ...... -31 31 ...... -7 7

 Defense Agencies.................................................................................................. ...... 116 -116 ...... 46 -46 ...... 91 -91

 Intrabudgetary Transactions: 

 Department of the Army......................................................................................... 264 ...... 264 317 ...... 317 167 ...... 167

 Department of the Navy......................................................................................... 4 ...... 4 3 ...... 3 31 ...... 31

 Department of the Air Force................................................................................... 1 ...... 1 22 ...... 22 46 ...... 46

 Defense Agencies.................................................................................................. -75 ...... -75 -85 ...... -85 -32 ...... -32

 Offsetting Governmental Receipts: 

 Department of the Army......................................................................................... ...... 1 -1 ...... 4 -4 ...... 2 -2

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

 Total--Department of Defense--Military............................................................ 61,229 744 60,484 172,953 764 172,189 157,053 657 156,396

8
Table 5. Outlays of the U.S. Government, December 2008 and Other Periods 

[$ millions] 

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

Classification Gross 

Outlays

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays 

 

Department of Education: 

 Office of Elementary and Secondary Education: 

 Education for the Disadvantaged........................................................................... 1,900 ...... 1,900 3,869 ...... 3,869 3,356 ...... 3,356

 Impact Aid.............................................................................................................. 167 ...... 167 467 ...... 467 236 ...... 236

 School Improvement Programs.............................................................................. 523 ...... 523 1,277 ...... 1,277 11,316 ...... 1,316

 Other ..................................................................................................................... 7 ...... 7 21 ...... 21 18 ...... 18

 Total--Office of Elementary and Secondary Education ........................................ 2,598 ...... 2,598 5,635 ...... 5,635 4,926 ...... 4,926

 Office of Innovation and Improvement ..................................................................... 90 ...... 90 252 ...... 252 210 ...... 210

 Office of Safe and Drug-Free Schools ..................................................................... 74 ...... 74 192 ...... 192 197 ...... 197

 Office of English Language Acquisition.................................................................... 50 ...... 50 171 ...... 171 93 ...... 93

 Office of Special Education and Rehabilitative Services: 

 Special Education.................................................................................................. 1,430 ...... 1,430 3,092 ...... 3,092 2,818 ...... 2,818

 Rehabilitation Services and Disability Research .................................................... 335 ...... 335 859 ...... 859 763 ...... 763

 Special Institutions for Persons with Disabilities .................................................... 13 ...... 13 48 ...... 48 35 ...... 35

 Office of Vocational and Adult Education................................................................. 186 ...... 186 508 ...... 508 412 ...... 412

 Office of Postsecondary Education: 

 Higher Education ................................................................................................... 198 ...... 198 556 ...... 556 1489 ...... 489

 Other ..................................................................................................................... 15 1 13 58 7 52 45 7 37

 Total--Office of Postsecondary Education............................................................ 213 1 212 615 7 608 534 7 527

 Office of Federal Student Aid: 

 Student Financial Assistance................................................................................. 941 ...... 941 4,370 ...... 4,370 3,310 ...... 3,310

 Academic Competitiveness-Smart Grant Program................................................. 32 ...... 32 149 ...... 149 129 ...... 129

 Student Aid Administration..................................................................................... 59 ...... 59 174 ...... 174 141 ...... 141

 Federal Direct Student Loans ................................................................................ (**) ...... (**) 6 ...... 6 96 ...... 96

 Federal Family Education Loans............................................................................ 16 ...... 16 -61 ...... -61 545 ...... 545

 Total--Federal Student Aid................................................................................... 1,047 ...... 1,047 4,637 ...... 4,637 4,220 ...... 4,220

 Institute of Education Sciences................................................................................ 48 ...... 48 133 ...... 133 101 ...... 101

 Hurricane Education Recovery ................................................................................ 4 ...... 4 15 ...... 15 93 ...... 93

 Other ....................................................................................................................... 67 ...... 67 140 ...... 140 134 ...... 134

 Proprietary Receipts from the Public........................................................................ ...... 102 -102 ...... 340 -340 ...... 140 -40

 Intrabudgetary Transactions .................................................................................... -11 ...... -11 -15 ...... -15 20 ...... 20

 Total--Department of Education ......................................................................... 6,145 103 6,042 16,283 346 15,937 14,557 48 14,509

Department of Energy: 

 National Nuclear Security Administration: 

 Naval Reactors ...................................................................................................... 65 ...... 65 202 ...... 202 197 ...... 197

 Weapons Activities ................................................................................................ 616 ...... 616 1,726 ...... 1,726 1,682 ...... 1,682

 Defense Nuclear Nonproliferation.......................................................................... 150 ...... 150 431 ...... 431 385 ...... 385

 Other ..................................................................................................................... 43 ...... 43 111 ...... 111 83 ...... 83

 Environmental and Other Defense Activities: 

 Defense Environmental Cleanup ........................................................................... 584 ...... 584 1,550 ...... 1,550 1,487 ...... 1,487

 Other Defense Activities ........................................................................................ 65 ...... 65 233 ...... 233 174 ...... 174

 Defense Nuclear Waste Disposal .......................................................................... 13 ...... 13 36 ...... 36 75 ...... 75

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

 Energy Programs: 

 Science.................................................................................................................. 327 ...... 327 1,066 ...... 1,066 1,030 ...... 1,030

 Energy Supply ....................................................................................................... 112 ...... 112 326 ...... 326 442 ...... 442

 Energy Efficiency and Renewable Energy ............................................................. 102 ...... 102 310 ...... 310 ...... ...... ......

 Uranium Enrichment Decontamination and Decommissioning Fund...................... 50 ...... 50 128 ...... 128 113 ...... 113

 Other ..................................................................................................................... 148 3 145 425 13 412 396 8 388

 Total--Energy Programs....................................................................................... 740 3 736 2,256 13 2,243 1,981 8 1,973

 Power Marketing Administration .............................................................................. 223 277 -54 834 755 79 750 760 -10

 Departmental Administration.................................................................................... 42 ...... 42 78 ...... 78 75 ...... 75

 Proprietary Receipts from the Public........................................................................ ...... 45 -45 ...... 387 -387 ...... 399 -399

 Intrabudgetary Transactions .................................................................................... -189 ...... -189 -471 ...... -471 -1,225 ...... -1,225

 Total--Department of Energy............................................................................... 2,353 326 2,027 6,986 1,155 5,831 5,665 1,167 4,499

9
Table 5. Outlays of the U.S. Government, December 2008 and Other Periods 

[$ millions] 

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

Classification Gross 

Outlays

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays 

 

Department of Health and Human Services: 

 Public Health Service: 

 Food and Drug Administration ............................................................................... 198 1 197 445 2 443 108 2 106

 Health Resources and Services Administration ..................................................... 656 1 655 1,723 3 1,720 1,729 4 1,725

 Indian Health Services........................................................................................... 176 ...... 176 658 ...... 658 435 ...... 435

 Centers for Disease Control and Prevention.......................................................... 584 ...... 584 1,604 ...... 1,604 1,448 ...... 1,448

 National Institutes of Health ................................................................................... 2,334 ...... 2,334 7,189 ...... 7,189 6,811 ...... 6,811

 Substance Abuse and Mental Health Services Administration............................... 311 ...... 311 757 ...... 757 761 ...... 761

 Agency for Healthcare Research and Quality ........................................................ 34 ...... 34 67 ...... 67 62 ...... 62

 Total--Public Health Service ................................................................................ 4,293 1 4,291 12,442 4 12,438 11,353 6 11,347

 Centers for Medicare and Medicaid Services: 

 Grants to States for Medicaid ................................................................................ 17,965 ...... 17,965 53,684 ...... 53,684 50,420 ...... 50,420

 Payments to Health Care Trust Funds................................................................... 15,426 ...... 15,426 47,342 ...... 47,342 43,725 ...... 43,725

 State Children's Health Insurance Fund................................................................. 526 ...... 526 1,655 ...... 1,655 1,591 ...... 1,591

 Federal Hospital Insurance Trust Fund: 

 Benefit Payments................................................................................................. 20,205 ...... 20,205 55,350 ...... 55,350 50,141 ...... 50,141

 Administrative Expenses...................................................................................... 262 ...... 262 623 ...... 623 564 ...... 564

 Total--FHI Trust Fund ........................................................................................ 20,467 ...... 20,467 55,973 ...... 55,973 50,704 ...... 50,704

 Health Care Fraud and Abuse Control................................................................... 63 ...... 63 184 ...... 184 214 ...... 214

 Federal Supplementary Medical Insurance Trust Fund: 

 Benefit Payments................................................................................................. 17,030 ...... 17,030 49,686 ...... 49,686 44,074 ...... 44,074

 Administrative Expenses...................................................................................... 256 ...... 256 644 ...... 644 684 ...... 684

 Total--FSMI Trust Fund...................................................................................... 17,286 ...... 17,286 50,330 ...... 50,330 44,758 ...... 44,758

 Medicare Prescription Drugs: 

 Benefit Payments................................................................................................. 3,937 ...... 3,937 12,417 ...... 12,417 10,301 ...... 10,301

 Administrative Expenses...................................................................................... -55 ...... -55 -75 ...... -75 3 ...... 3

 Other ..................................................................................................................... 13 ...... 13 232 ...... 232 162 ...... 162

 Total--Centers for Medicare and Medicaid Services ............................................ 75,627 ...... 75,627 221,743 ...... 221,743 201,878 ...... 201,878

 Administration for Children and Families: 

 Temporary Assistance for Needy Families............................................................. 1,442 ...... 1,442 4,649 ...... 4,649 4,593 ...... 4,593

 Payments to States for Child Support Enforcement 

 and Family Support Programs .............................................................................. 249 ...... 249 775 ...... 775 793 ...... 793

 Low Income Home Energy Assistance .................................................................. 607 ...... 607 1,218 ...... 1,218 767 ...... 767

 Refugee and Entrant Assistance............................................................................ 53 ...... 53 163 ...... 163 142 ...... 142

 Child Care Entitlement to States............................................................................ 218 ...... 218 697 ...... 697 738 ...... 738

 Payments to States for the Child Care 

 and Development Block Grant .............................................................................. 148 ...... 148 488 ...... 488 357 ...... 357

 Social Services Block Grant................................................................................... 125 ...... 125 450 ...... 450 466 ...... 466

 Children and Families Services Programs ............................................................. 731 ...... 731 2,275 ...... 2,275 2,233 ...... 2,233

 Payments to States for Foster Care and Adoption Assistance............................... 539 ...... 539 1,611 ...... 1,611 1,726 ...... 1,726

 Other ..................................................................................................................... 116 ...... 116 215 ...... 215 96 ...... 96

 Total--Administration for Children and Families ................................................... 4,229 ...... 4,229 12,539 ...... 12,539 11,911 ...... 11,911

 Administration on Aging........................................................................................... 134 ...... 134 408 ...... 408 338 ...... 338

 Departmental Management ..................................................................................... 118 ...... 118 695 ...... 695 490 ...... 490

 Other ....................................................................................................................... 87 ...... 87 162 ...... 162 150 ...... 150

 Proprietary Receipts from the Public........................................................................ ...... 5,508 -5,508 ...... 15,823 -15,823 ...... 15,021 -15,021

 Intrabudgetary Transactions: 

 Payments for Health Insurance for the Aged: 

 Federal Supplementary Medical Insurance Trust Fund........................................ -15,427 ...... -15,427 -47,337 ...... -47,337 -43,716 ...... -43,716

 Payments for Tax and Other Credits: 

 Federal Hospital Insurance Trust Fund................................................................ -6 ...... -6 -8 ...... -8 -4 ...... -4

 Other ..................................................................................................................... -42 ...... -42 29 ...... 29 144 ...... 144

 Total--Department of Health and Human Services............................................ 69,012 5,510 63,502 200,673 15,827 184,846 182,544 15,027 167,517

Department of Homeland Security: 

 Departmental Management and Operations ............................................................ 98 ...... 98 210 ...... 210 177 ...... 177

 Citizenship and Immigration Services ...................................................................... 220 ...... 220 582 ...... 582 423 ...... 423

 United States Secret Service ................................................................................... 179 ...... 179 434 ...... 434 358 ...... 358

 Transportation Security Administration .................................................................... 819 ...... 819 1,462 ...... 1,462 800 ...... 800

 Immigration and Customs Enforcement................................................................... 500 ...... 500 1,252 ...... 1,252 900 ...... 900

 Customs and Border Protection............................................................................... 1,287 ...... 1,287 3,107 ...... 3,107 2,093 ...... 2,093

 United States Coast Guard...................................................................................... 914 1 913 2,687 3 2,684 2,415 2 2,413

 National Protection and Programs Directorate......................................................... 120 ...... 120 250 ...... 250 379 ...... 379

 Federal Emergency Management Administration: 

 State and Local Programs ..................................................................................... 181 ...... 181 560 ...... 560 561 ...... 561

 Firefighter Assistance Grants................................................................................. 41 ...... 41 115 ...... 115 83 ...... 83

 Disaster Relief ....................................................................................................... 1,080 ...... 1,080 3,143 ...... 3,143 2,035 ...... 2,035

 National Flood Insurance Fund.............................................................................. 903 48 854 2,312 150 2,162 450 343 107

 Other ..................................................................................................................... 101 ...... 101 299 ...... 299 357 ...... 357

 Total--Federal Emergency Management Administration ...................................... 2,305 48 2,256 6,429 150 6,279 3,486 343 3,143

 Science and Technology.......................................................................................... 74 ...... 74 221 ...... 221 211 ...... 211

 Domestic Nuclear Detection Office .......................................................................... 39 ...... 39 81 ...... 81 70 ...... 70

 Other ....................................................................................................................... 47 ...... 47 112 ...... 112 120 ...... 120

 Proprietary Receipts from the Public........................................................................ ...... 17 -17 ...... 35 -35 ...... -13 13

 Intrabudgetary Transactions .................................................................................... -30 ...... -30 101 ...... 101 124 ...... 124

 Offsetting Governmental Receipts ........................................................................... ...... 598 -598 ...... 1,357 -1,357 ...... 1,342 -1,342

 Total--Department of Homeland Security .......................................................... 6,572 665 5,907 16,930 1,545 15,385 11,556 1,675 9,881

10
Table 5. Outlays of the U.S. Government, December 2008 and Other Periods 

[$ millions] 

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

Classification Gross 

Outlays

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays 

 

Department of Housing and Urban Development: 

 Public and Indian Housing Programs: 

 Tenant Based Rental Assistance........................................................................... 1,245 ...... 1,245 3,779 ...... 3,779 3,949 ...... 3,949

 Housing Certificate Fund ....................................................................................... 136 ...... 136 416 ...... 416 915 ...... 915

 Project-Based Rental Assistance........................................................................... 601 ...... 601 1,814 ...... 1,814 1,274 ...... 1,274

 Public Housing Capital Fund.................................................................................. 260 ...... 260 888 ...... 888 885 ...... 885

 Public Housing Operating Fund ............................................................................. 389 ...... 389 1,139 ...... 1,139 1,054 ...... 1,054

 Revitalization of Severely Distressed 

 Public Housing (Hope VI)...................................................................................... 30 ...... 30 81 ...... 81 125 ...... 125

 Native American Housing Block Grant................................................................... 54 ...... 54 152 ...... 152 173 ...... 173

 Other ..................................................................................................................... 1 ...... 1 -48 (**) -48 -46 ...... -46

 Total--Public and Indian Housing Programs......................................................... 2,716 ...... 2,716 8,221 (**) 8,221 8,329 ...... 8,329

 Community Planning and Development: 

 Housing Opportunities for Persons with AIDS........................................................ 22 ...... 22 64 ...... 64 75 ...... 75

 Community Development Fund.............................................................................. 782 ...... 782 2,049 ...... 2,049 3,032 ...... 3,032

 Home Investment Partnership Program................................................................. 179 ...... 179 480 ...... 480 476 ...... 476

 Homeless Assistance Grants................................................................................. 139 ...... 139 383 ...... 383 348 ...... 348

 Other ..................................................................................................................... 10 (**) 10 21 (**) 21 16 (**) 16

 Total--Community Planning and Development..................................................... 1,132 (**) 1,132 2,996 (**) 2,996 3,948 (**) 3,948

 Housing Programs: 

 Credit Accounts: 

 FHA-Mutual Mortgage Insurance Fund, Program Account................................... 3 ...... 3 10 ...... 10 8 ...... 8

 FHA-Mutual Mortgage Insurance Capital Reserve Account ................................. -42 ...... -42 -335 ...... -335 -317 ...... -317

 FHA-Mutual Mortgage and Cooperative Housing 

 Insurance Fund, Liquidating Account.................................................................. 3 1 2 8 4 4 38 21 17

 FHA-General and Special Risk Fund, Program Account...................................... 5 ...... 5 12 ...... 12 16 ...... 16

 FHA-General and Special Risk Fund, Liquidating Account .................................. ...... 14 -14 8 44 -36 49 40 9

 Housing for the Elderly or Handicapped Fund, 

 Liquidating Account ............................................................................................ (**) 69 -69 (**) 199 -199 (**) 310 -310

 Housing for the Elderly........................................................................................... 83 ...... 83 257 ...... 257 247 ...... 247

 Housing for Persons with Disabilities ..................................................................... 72 ...... 72 217 ...... 217 220 ...... 220

 Other Assisted Housing Programs......................................................................... 5 ...... 5 13 ...... 13 16 ...... 16

 Other ..................................................................................................................... -1 1 -2 (**) 2 -2 1 7 -6

 Total--Housing Programs..................................................................................... 127 85 42 191 249 -59 279 378 -99

 Government National Mortgage Association: 

 Guarantees of Mortgage-Backed Securities .......................................................... 6 -59 66 15 -84 99 21 47 -25

 Management and Administration ............................................................................. 169 ...... 169 419 ...... 419 362 ...... 362

 Other ....................................................................................................................... 19 ...... 19 63 ...... 63 58 ...... 58

 Proprietary Receipts from the Public: 

 FHA-General and Special Risk Fund ..................................................................... ...... 7 -7 ...... 21 -21 ...... 132 -132

 Other ..................................................................................................................... ...... 6 -6 ...... 6 -6 ...... 8 -8

 Intrabudgetary Transactions .................................................................................... 15 ...... 15 2 ...... 2 3 ...... 3

 Offsetting Governmental Receipts ........................................................................... ...... (**) (**) ...... 1 -1 ...... 15 -15

 Total--Department of Housing and Urban Development................................... 4,183 38 4,145 11,908 193 11,714 13,000 580 12,420

Department of the Interior: 

 Land and Minerals Management: 

 Bureau of Land Management: 

 Management of Lands and Resources ................................................................ 65 ...... 65 119 ...... 119 223 ...... 223

 Other.................................................................................................................... 111 22 89 157 32 125 210 36 175

 Minerals Management Service............................................................................... 176 ...... 176 684 ...... 684 446 ...... 446

 Office of Surface Mining Reclamation and Enforcement........................................ 86 ...... 86 166 ...... 166 228 ...... 228

 Total--Land and Minerals Management ............................................................... 438 22 417 1,126 32 1,095 1,108 36 1,072

 Water and Science: 

 Bureau of Reclamation: 

 Water and Related Resources............................................................................. 74 ...... 74 159 ...... 159 186 ...... 186

 Other.................................................................................................................... 36 21 15 98 48 51 115 43 71

 United States Geological Survey ........................................................................... 126 ...... 126 283 ...... 283 262 ...... 262

 Other ..................................................................................................................... 1 ...... 1 19 ...... 19 4 ...... 4

 Total--Water and Science .................................................................................... 237 21 216 560 48 512 566 43 523

 Fish and Wildlife and Parks: 

 United States Fish and Wildlife Service ................................................................. 242 ...... 242 574 ...... 574 517 ...... 517

 National Park Service ............................................................................................ 299 ...... 299 767 ...... 767 696 ...... 696

 Total--Fish and Wildlife and Parks ....................................................................... 541 ...... 541 1,341 ...... 1,341 1,214 ...... 1,214

 Bureau of Indian Affairs and 

 Bureau of Indian Education..................................................................................... 219 (**) 219 569 (**) 569 394 (**) 394

 Departmental Offices: 

 Insular Affairs......................................................................................................... 19 ...... 19 108 ...... 108 102 ...... 102

 Office of the Special Trustee 

 for American Indians............................................................................................. 24 ...... 24 91 ...... 91 116 ...... 116

 Department-Wide Programs .................................................................................. 47 ...... 47 403 ...... 403 452 ...... 452

 Other ..................................................................................................................... 20 ...... 20 49 ...... 49 48 ...... 48

 Proprietary Receipts from the Public........................................................................ ...... 460 -460 ...... 1,535 -1,535 ...... 1,138 -1,138

 Intrabudgetary Transactions .................................................................................... -55 ...... -55 125 ...... 125 -47 ...... -47

 Total--Department of the Interior........................................................................ 1,490 502 988 4,372 1,615 2,757 3,953 1,218 2,735

11
Table 5. Outlays of the U.S. Government, December 2008 and Other Periods 

[$ millions] 

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

Classification Gross 

Outlays

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays 

 

Department of Justice: 

 General Administration ............................................................................................ 137 ...... 137 490 ...... 490 561 ...... 561

 Legal Activities and United States Marshals: 

 General Legal Activities ......................................................................................... 87 ...... 87 203 ...... 203 158 ...... 158

 United States Attorneys ......................................................................................... 195 ...... 195 455 ...... 455 351 ...... 351

 United States Marshals Service............................................................................. 103 ...... 103 318 ...... 318 168 ...... 168

 Assets Forfeiture Fund........................................................................................... 135 ...... 135 295 ...... 295 166 ...... 166

 Other ..................................................................................................................... 44 ...... 44 133 ...... 133 125 ...... 125

 Federal Bureau of Investigation ............................................................................... 613 ...... 613 1,574 ...... 1,574 1,518 ...... 1,518

 Drug Enforcement Administration ............................................................................ 255 ...... 255 614 ...... 614 476 ...... 476

 Bureau of Alcohol, Tobacco, Firearms, and Explosives ........................................... 108 ...... 108 254 ...... 254 226 ...... 226

 Federal Prison System ............................................................................................ 651 30 621 1,637 85 1,552 1,426 80 1,345

 Office of Justice Programs: 

 State and Local Law Enforcement Assistance ....................................................... 94 ...... 94 622 ...... 622 781 ...... 781

 Crime Victims Fund ............................................................................................... 51 ...... 51 158 ...... 158 159 ...... 159

 Other ..................................................................................................................... 137 ...... 137 381 ...... 381 388 ...... 388

 Other ....................................................................................................................... 56 ...... 56 168 ...... 168 135 ...... 135

 Proprietary Receipts from the Public........................................................................ ...... 18 -18 ...... 18 -18 ...... -8 8

 Intrabudgetary Transactions .................................................................................... -20 ...... -20 6 ...... 6 565 ...... 565

 Offsetting Governmental Receipts ........................................................................... ...... 28 -28 ...... 81 -81 ...... 72 -72

 Total--Department of Justice .............................................................................. 2,646 76 2,570 7,308 184 7,125 7,203 145 7,058

Department of Labor: 

 Employment and Training Administration: 

 Training and Employment Services ....................................................................... 277 ...... 277 893 ...... 893 1,266 ...... 1,266

 Community Service Employment for Older Americans .......................................... 51 ...... 51 142 ...... 142 118 ...... 118

 Federal Unemployment Benefits and Allowances.................................................. 42 ...... 42 130 ...... 130 208 ...... 208

 State Unemployment Insurance and Employment 

 Service Operations ............................................................................................... -24 ...... -24 -39 ...... -39 26 ...... 26

 Advances to the Unemployment Trust Fund and 

 Program Administration ......................................................................................... 10 ...... 10 22 ...... 22 36 ...... 36

 Unemployment Trust Fund: 

 Federal-State Unemployment Insurance: 

 State Unemployment Benefits............................................................................ 7,384 ...... 7,384 16,676 ...... 16,676 8,176 ...... 8,176

 State Administrative Expenses ............................................................................ 317 ...... 317 969 ...... 969 822 ...... 822

 Federal Administrative Expenses......................................................................... 61 ...... 61 126 ...... 126 106 ...... 106

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

 Total--Unemployment Trust Fund ...................................................................... 7,761 ...... 7,761 17,772 ...... 17,772 9,105 ...... 9,105

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

 Total--Employment and Training Administration .................................................. 8,118 ...... 8,118 18,921 ...... 18,921 10,761 ...... 10,761

 Pension Benefit Guaranty Corporation .................................................................... 388 339 49 1,181 949 231 1,178 1,831 -653

 Employment Standards Administration: 

 Salaries and Expenses .......................................................................................... 51 ...... 51 116 ...... 116 102 ...... 102

 Special Benefits..................................................................................................... 184 ...... 184 341 ...... 341 285 ...... 285

 Energy Employees Occupational 

 Illness Compensation Fund .................................................................................. 120 ...... 120 345 ...... 345 266 ...... 266

 Special Benefits for Disabled Coal Miners ............................................................. 21 ...... 21 62 ...... 62 69 ...... 69

 Black Lung Disability Trust Fund............................................................................ 2,522 ...... 2,522 9,085 ...... 9,085 80 ...... 80

 Other ..................................................................................................................... 26 ...... 26 74 ...... 74 79 ...... 79

 Occupational Safety and Health Administration ....................................................... 53 ...... 53 124 ...... 124 121 ...... 121

 Mine Safety and Health Administration .................................................................... 39 ...... 39 88 ...... 88 75 ...... 75

 Bureau of Labor Statistics........................................................................................ 48 ...... 48 116 ...... 116 106 ...... 106

 Departmental Management ..................................................................................... 199 ...... 199 513 ...... 513 142 ...... 142

 Other ....................................................................................................................... 18 ...... 18 43 ...... 43 38 ...... 38

 Proprietary Receipts from the Public........................................................................ ...... 2 -2 ...... 10 -10 ...... 15 -15

 Intrabudgetary Transactions .................................................................................... -2,530 ...... -2,530 -9,078 ...... -9,078 -167 ...... -167

 Total--Department of Labor................................................................................. 9,254 341 8,913 21,930 959 20,970 13,133 1,846 11,288

Department of State: 

 Administration of Foreign Affairs: 

 Diplomatic and Consular Programs ....................................................................... 789 ...... 789 1,610 ...... 1,610 1,210 ...... 1,210

 Embassy Security, Construction, and Maintenance............................................... 155 ...... 155 372 ...... 372 355 ...... 355

 Payment to Foreign Service Retirement and 

 Disability Fund ...................................................................................................... ...... ...... ...... 68 ...... 68 17 ...... 17

 Foreign Service Retirement and Disability Fund .................................................... 73 ...... 73 194 ...... 194 188 ...... 188

 Other ..................................................................................................................... -26 ...... -26 279 ...... 279 2458 ...... 458

 Total--Administration of Foreign Affairs................................................................ 991 ...... 991 2,523 ...... 2,523 2,228 ...... 2,228

 International Organizations and Conferences .......................................................... 539 ...... 539 1,926 ...... 1,926 1,547 ...... 1,547

 Migration and Refugee Assistance .......................................................................... 112 ...... 112 392 ...... 392 211 ...... 211

 International Narcotics Control and Law Enforcement ............................................. 102 ...... 102 275 ...... 275 175 ...... 175

 Andean Counterdrug Initiative ................................................................................. 30 ...... 30 107 ...... 107 175 ...... 175

 Other ....................................................................................................................... 303 ...... 303 991 ...... 991 732 ...... 732

 Proprietary Receipts from the Public........................................................................ ...... 11 -11 ...... 12 -12 ...... -12 12

 Intrabudgetary Transactions .................................................................................... -29 ...... -29 -97 ...... -97 2-35 ...... -35

 Total--Department of State.................................................................................. 2,048 11 2,037 6,119 12 6,106 5,034 -12 5,046

12
Table 5. Outlays of the U.S. Government, December 2008 and Other Periods 

[$ millions] 

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

Classification Gross 

Outlays

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays 

 

Department of Transportation: 

 Office of the Secretary ............................................................................................. 47 ...... 47 41 ...... 41 64 ...... 64

 Federal Aviation Administration: 

 Operations............................................................................................................. 555 ...... 555 846 ...... 846 2,057 ...... 2,057

 Airport and Airway Trust Fund: 

 Grants-In-Aid for Airports..................................................................................... 368 ...... 368 1,151 ...... 1,151 1,193 ...... 1,193

 Facilities and Equipment...................................................................................... 249 ...... 249 618 ...... 618 628 ...... 628

 Research, Engineering, and Development........................................................... 13 ...... 13 31 ...... 31 14 ...... 14

 Trust Fund Share of FAA Operations................................................................... 400 ...... 400 1,450 ...... 1,450 ...... ...... ......

 Total--Airport and Airway Trust Fund ................................................................. 1,030 ...... 1,030 3,250 ...... 3,250 1,834 ...... 1,834

 Other ..................................................................................................................... 14 4 10 -65 8 -73 13 14 -1

 Total--Federal Aviation Administration ................................................................. 1,599 4 1,595 4,031 8 4,023 3,904 14 3,890

 Federal Highway Administration: 

 Highway Trust Fund: 

 Federal-Aid Highways.......................................................................................... 3,086 ...... 3,086 10,330 ...... 10,330 9,211 ...... 9,211

 Other.................................................................................................................... 5 ...... 5 15 4 11 43 3 40

 Other Programs ..................................................................................................... 77 ...... 77 263 ...... 263 3332 ...... 332

 Total--Federal Highway Administration ................................................................ 3,168 ...... 3,168 10,608 4 10,604 9,587 3 9,584

 Federal Motor Carrier Safety Administration............................................................ 58 ...... 58 126 ...... 126 125 ...... 125

 National Highway Traffic Safety Administration ....................................................... 99 ...... 99 235 ...... 235 221 ...... 221

 Federal Railroad Administration............................................................................... 239 1 238 423 2 421 316 2 314

 Federal Transit Administration: 

 Formula Grants...................................................................................................... 101 ...... 101 249 ...... 249 403 ...... 403

 Capital Investment Grants ..................................................................................... 256 ...... 256 672 ...... 672 536 ...... 536

 Formula and Bus Grants........................................................................................ 599 ...... 599 1,674 ...... 1,674 1,359 ...... 1,359

 Other ..................................................................................................................... 12 ...... 12 59 ...... 59 64 ...... 64

 Total--Federal Transit Administration................................................................... 967 ...... 967 2,655 ...... 2,655 2,363 ...... 2,363

 Maritime Administration ........................................................................................... 83 9 74 194 165 29 117 234 -117

 Other ....................................................................................................................... 10 1 10 53 1 52 47 1 46

 Proprietary Receipts from the Public........................................................................ ...... 6 -6 ...... 12 -12 ...... 314 -14

 Intrabudgetary Transactions .................................................................................... 3 ...... 3 3 ...... 3 -4 ...... -4

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

 Total--Department of Transportation.................................................................. 6,272 19 6,253 18,368 191 18,177 16,740 268 16,472

Department of the Treasury: 

 Departmental Offices: 

 Exchange Stabilization Fund ................................................................................. -6 490 -496 (**) 930 -930 ...... 343 -343

 Housing and Economic Recovery Programs.......................................................... ...... ...... ...... 13,800 ...... 13,800 ...... ...... ......

 Troubled Asset Relief Programs ............................................................................ 51,068 ...... 51,068 242,540 ...... 242,540 ...... ...... ......

 Other ..................................................................................................................... 1,691 ...... 1,691 1,840 ...... 1,840 243 ...... 243

 Financial Management Service: 

 Payment to the Resolution Funding Corporation.................................................... ...... ...... ...... 482 ...... 482 257 ...... 257

 Financial Agent Services ....................................................................................... 36 ...... 36 136 ...... 136 119 ...... 119

 Interest Paid to Credit Financing Accounts ............................................................ ...... ...... ...... (**) ...... (**) 26 ...... 26

 Claims, Judgments, and Relief Acts ...................................................................... 232 ...... 232 414 ...... 414 220 ...... 220

 Other ..................................................................................................................... 277 (**) 277 339 (**) 339 414 ...... 414

 Total--Financial Management Service.................................................................. 545 (**) 545 1,371 (**) 1,371 1,037 ...... 1,037

 Federal Financing Bank........................................................................................... 155 ...... 155 11 ...... 11 -121 ...... -121

 Alcohol and Tobacco Tax and Trade Bureau: 

 Salaries and Expenses .......................................................................................... 9 ...... 9 24 ...... 24 21 ...... 21

 Internal Revenue Collections for Puerto Rico ........................................................ 47 ...... 47 157 ...... 157 89 ...... 89

 Bureau of Engraving and Printing ............................................................................ -2 ...... -2 -8 ...... -8 -31 ...... -31

 United States Mint ................................................................................................... 162 28 134 618 682 -63 464 561 -97

 Bureau of the Public Debt........................................................................................ 19 ...... 19 53 ...... 53 42 ...... 42

 Internal Revenue Service: 

 Taxpayer Services................................................................................................. 245 ...... 245 585 ...... 585 483 ...... 483

 Enforcement .......................................................................................................... 537 ...... 537 1,266 ...... 1,266 1,095 ...... 1,095

 Central Fiscal Operations ...................................................................................... ...... ...... ...... ...... ...... ...... (**) ...... (**)

 Operations Support................................................................................................ 381 ...... 381 913 ...... 913 833 ...... 833

 Payment Where Earned Income Credit Exceeds Liability for Tax .......................... 30 ...... 30 215 ...... 215 199 ...... 199

 Payment Where Recovery Rebate Exceeds Liability for Tax ................................. 15 ...... 15 478 ...... 478 ...... ...... ......

 Payment Where Child Credit Exceeds Liability for Tax.......................................... 65 ...... 65 705 ...... 705 421 ...... 421

 Refunding Internal Revenue Collections, 

 Interest.................................................................................................................. 145 ...... 145 554 ...... 554 2,306 ...... 2,306

 Other ..................................................................................................................... 26 1 25 76 2 74 102 1 101

 Total--Internal Revenue Service .......................................................................... 1,445 1 1,444 4,793 2 4,790 5,438 1 5,437

 Comptroller of the Currency..................................................................................... 76 (**) 76 184 (**) 184 153 6 147

 Office of Thrift Supervision....................................................................................... 21 -4 25 74 -1 75 71 -4 75

 Interest on the Public Debt: 

 Interest on Treasury Debt Securities (Gross): 

 Public Issues (Accrual Basis)............................................................................... 11,850 ...... 11,850 43,494 ...... 43,494 57,965 ...... 57,965

 Special Issues (Cash Basis) ................................................................................ 85,925 ...... 85,925 91,824 ...... 91,824 95,829 ...... 95,829

 Total--Interest on Treasury Debt Securities (Gross)........................................... 97,775 ...... 97,775 135,318 ...... 135,318 153,794 ...... 153,794

 Total--Interest on the Public Debt .................................................................... 97,775 ...... 97,775 135,318 ...... 135,318 153,794 ...... 153,794

 Other ....................................................................................................................... 7 ...... 7 20 ...... 20 17 ...... 17

 Proprietary Receipts from the Public........................................................................ ...... 602 -602 ...... 1,208 -1,208 ...... 511 -511

 Intrabudgetary Transactions .................................................................................... -356 ...... -356 -873 ...... -873 -980 ...... -980

 Total--Department of the Treasury ..................................................................... 152,658 1,118 151,539 399,921 2,821 397,100 160,236 1,417 158,819

13
Table 5. Outlays of the U.S. Government, December 2008 and Other Periods 

[$ millions] 

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

Classification Gross 

Outlays

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays 

 

Department of Veterans Affairs: 

 Veterans Health Administration: 

 Medical Care ......................................................................................................... 3,152 ...... 3,152 9,576 ...... 9,576 8,342 ...... 8,342

 Medical Administration........................................................................................... 338 ...... 338 1,074 ...... 1,074 926 ...... 926

 Other ..................................................................................................................... 85 32 53 268 83 185 230 75 156

 Benefit Programs: 

 Public Enterprise Funds: 

 Veterans Housing Benefit Program Fund............................................................. 2 2 -1 4 6 -1 1 4 -4

 Compensation and Pensions ................................................................................. 6,852 ...... 6,852 13,727 ...... 13,727 12,736 ...... 12,736

 Readjustment Benefits........................................................................................... 410 ...... 410 1,099 ...... 1,099 941 ...... 941

 Insurance Funds: 

 National Service Life............................................................................................ 92 ...... 92 277 ...... 277 252 ...... 252

 Veterans Special Life........................................................................................... 12 66 -54 35 70 -35 31 72 -42

 Other ..................................................................................................................... 118 117 (**) 308 293 15 301 292 9

 Total--Benefit Programs....................................................................................... 7,486 186 7,301 15,450 369 15,081 14,261 368 13,893

 Departmental Administration.................................................................................... 531 ...... 531 1,503 ...... 1,503 1,326 (**) 1,326

 Proprietary Receipts from the Public: 

 National Service Life.............................................................................................. ...... 15 -15 ...... 36 -36 ...... 31 -31

 Other ..................................................................................................................... ...... 393 -393 ...... 790 -790 ...... 644 -644

 Intrabudgetary Transactions .................................................................................... 3 ...... 3 2 ...... 2 -7 ...... -7

 Total--Department of Veterans Affairs ............................................................... 11,594 624 10,969 27,874 1,278 26,596 25,079 1,118 23,961

Corps of Engineers: 

 Construction ............................................................................................................ 327 ...... 327 783 ...... 783 444 ...... 444

 Operation and Maintenance..................................................................................... 218 ...... 218 605 ...... 605 479 ...... 479

 Flood Control and Coastal Emergencies ................................................................. 108 ...... 108 307 ...... 307 78 ...... 78

 Rivers and Harbors Contributed Funds.................................................................... 34 ...... 34 89 ...... 89 70 ...... 70

 Other ....................................................................................................................... 258 ...... 258 518 ...... 518 351 ...... 351

 Proprietary Receipts from the Public........................................................................ ...... 39 -39 ...... 122 -122 ...... 206 -206

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

 Total--Corps of Engineers................................................................................... 945 39 906 2,292 122 2,169 1,413 206 1,207

Other Defense Civil Programs: 

 Military Retirement: 

 Payment to Military Retirement Fund..................................................................... ...... ...... ...... 51,125 ...... 51,125 46,187 ...... 46,187

 Military Retirement Fund........................................................................................ 4,032 ...... 4,032 12,378 ...... 12,378 11,114 ...... 11,114

 Retiree Health Care: 

 Payment to Department of Defense 

 Medicare-Eligible Retiree Health Care Fund......................................................... ...... ...... ...... 10,660 ...... 10,660 12,930 ...... 12,930

 Department of Defense Medicare-Eligible 

 Retiree Health Care Fund..................................................................................... 457 ...... 457 2,028 ...... 2,028 1,956 ...... 1,956

 Educational Benefits ................................................................................................ 48 ...... 48 132 ...... 132 124 ...... 124

 Other ....................................................................................................................... 26 ...... 26 67 ...... 67 46 ...... 46

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

 Intrabudgetary Transactions .................................................................................... 1,121 ...... 1,121 -61,543 ...... -61,543 -60,530 ...... -60,530

 Total--Other Defense Civil Programs ................................................................. 5,684 1 5,683 14,846 3 14,843 11,828 3 11,825

Environmental Protection Agency: 

 Science and Technology.......................................................................................... 66 ...... 66 217 ...... 217 193 ...... 193

 Environmental Programs and Management............................................................. 236 ...... 236 645 ...... 645 599 ...... 599

 State and Tribal Assistance Grants.......................................................................... 289 ...... 289 829 ...... 829 891 ...... 891

 Payment to the Hazardous Substance Superfund ................................................... 539 ...... 539 539 ...... 539 316 ...... 316

 Hazardous Substance Superfund ............................................................................ 143 ...... 143 362 ...... 362 337 ...... 337

 Other ....................................................................................................................... 28 4 24 -7 4 -10 45 4 41

 Proprietary Receipts from the Public........................................................................ ...... 9 -9 ...... 20 -20 ...... 26 -26

 Intrabudgetary Transactions .................................................................................... -544 ...... -544 -516 ...... -516 -287 ...... -287

 Offsetting Governmental Receipts ........................................................................... ...... 1 -1 ...... 5 -5 ...... 5 -5

 Total--Environmental Protection Agency........................................................... 756 13 743 2,070 29 2,041 2,095 36 2,059

Executive Office of the President: 

 The White House..................................................................................................... 11 ...... 11 40 ...... 40 41 ...... 41

 Office of Management and Budget .......................................................................... 5 ...... 5 20 ...... 20 20 ...... 20

 Unanticipated Needs: 

 Iraq Relief and Reconstruction Fund...................................................................... 33 ...... 33 94 ...... 94 278 ...... 278

 Other ....................................................................................................................... 6 ...... 6 23 ...... 23 21 ...... 21

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

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

 Total--Executive Office of the President ............................................................ 55 (**) 55 177 (**) 177 361 (**) 361

General Services Administration: 

 Real Property Activities............................................................................................ 40 ...... 40 160 ...... 160 113 ...... 113

 Supply and Technology Activities ............................................................................ 4 ...... 4 -202 ...... -202 -56 ...... -56

 General Activities..................................................................................................... 23 ...... 23 68 ...... 68 62 ...... 62

 Proprietary Receipts from the Public........................................................................ ...... (**) (**) ...... 9 -9 ...... 23 -23

 Intrabudgetary Transactions .................................................................................... -2 ...... -2 -4 ...... -4 -1 ...... -1

 Total--General Services Administration............................................................. 65 (**) 65 22 9 13 117 23 95

14
Table 5. Outlays of the U.S. Government, December 2008 and Other Periods 

[$ millions] 

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

Classification Gross 

Outlays

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays 

 

International Assistance Program: 

 International Security Assistance: 

 Foreign Military Financing Program....................................................................... 65 ...... 65 1,464 ...... 1,464 716 ...... 716

 Economic Support Fund ........................................................................................ 471 ...... 471 1,863 ...... 1,863 917 ...... 917

 Other ..................................................................................................................... 79 29 50 233 31 202 210 42 169

 Proprietary Receipts from the Public...................................................................... ...... ...... ...... ...... ...... ...... 4...... ...... ......

 Total--International Security Assistance............................................................... 615 29 586 3,561 31 3,530 1,843 42 1,802

 Multilateral Assistance: 

 Contribution to the International Development 

 Other ..................................................................................................................... 43 ...... 43 240 ...... 240 228 ...... 228

 Proprietary Receipts from the Public...................................................................... ...... ...... ...... ...... ...... ...... 4...... ...... ......

 Total--Multilateral Assistance............................................................................... 43 ...... 43 240 ...... 240 228 ...... 228

 International Development Assistance: 

 Agency for International Development: 

 Sustainable Development Assistance Program ................................................... 132 ...... 132 349 ...... 349 347 ...... 347

 Child Survival and Disease Programs.................................................................. 74 ...... 74 241 ...... 241 682 ...... 682

 Operating Expenses ............................................................................................ 68 ...... 68 178 ...... 178 164 ...... 164

 Other.................................................................................................................... 83 33 51 328 98 230 320 223 98

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

 Intrabudgetary Transactions ................................................................................ -1 ...... -1 6 ...... 6 58 ...... 58

 Total--Agency for International Development..................................................... 356 33 323 1,101 99 1,002 1,572 223 1,348

 Overseas Private Investment Corporation: 

 Overseas Private Investment Corporation Account.............................................. 6 13 -6 18 41 -23 17 55 -38

 Proprietary Receipts from the Public.................................................................... ...... 14 -14 ...... 17 -17 ...... 19 -19

 Total--Overseas Private Investment Corporation ............................................... 6 26 -20 18 57 -39 17 74 -57

 Peace Corps.......................................................................................................... 26 (**) 26 79 (**) 78 78 -1 79

 Other ..................................................................................................................... 12 ...... 12 30 ...... 30 28 ...... 28

 Total--International Development Assistance....................................................... 401 60 341 1,228 157 1,071 1,694 296 1,398

 International Monetary Programs............................................................................. -259 ...... -259 -47 ...... -47 -66 ...... -66

 Military Sales Programs: 

 Foreign Military Sales Trust Fund .......................................................................... 1,864 ...... 1,864 5,219 ...... 5,219 3,705 ...... 3,705

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

 Proprietary Receipts from the Public...................................................................... ...... 2,831 -2,831 ...... 5,802 -5,802 ...... 6,954 -6,954

 Other ....................................................................................................................... 82 (**) 81 173 (**) 173 122 (**) 122

 Total--International Assistance Program........................................................... 2,745 2,920 -175 10,374 5,990 4,384 7,527 7,293 234

National Aeronautics and Space Administration: 

 Science, Aeronautics, and Exploration .................................................................... 1,017 ...... 1,017 2,697 ...... 2,697 2,589 ...... 2,589

 Space Operations.................................................................................................... 676 ...... 676 1,806 ...... 1,806 1,635 ...... 1,635

 Other ....................................................................................................................... 114 ...... 114 215 ...... 215 15 ...... 15

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

 Intrabudgetary Transactions .................................................................................... 3 ...... 3 3 ...... 3 11 ...... 11

 Total--National Aeronautics and Space 

 Administration .................................................................................................... 1,810 (**) 1,810 4,721 2 4,719 4,249 (**) 4,249

National Science Foundation: 

 Research and Related Activities .............................................................................. 221 ...... 221 1,081 ...... 1,081 1,012 ...... 1,012

 Education and Human Resources ........................................................................... 155 ...... 155 198 ...... 198 218 ...... 218

 Other ....................................................................................................................... 77 ...... 77 144 ...... 144 144 ...... 144

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

 Total--National Science Foundation................................................................... 453 (**) 452 1,422 (**) 1,422 1,375 (**) 1,374

Office of Personnel Management: 

 Government Payment for Annuitants, Employees 

 Health and Life Insurance Benefits ......................................................................... 720 ...... 720 2,195 ...... 2,195 2,178 ...... 2,178

 Payment to Civil Service Retirement and 

 Civil Service Retirement and Disability Fund ........................................................... 5,322 ...... 5,322 16,115 ...... 16,115 15,511 ...... 15,511

 Employees Life Insurance Fund .............................................................................. 199 269 -70 550 1,205 -655 567 1,115 -549

 Employees and Retired Employees Health Benefits Fund....................................... 3,196 3,115 80 9,118 9,212 -94 8,842 8,795 47

 Other ....................................................................................................................... -26 ...... -26 84 ...... 84 94 ...... 94

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

 Intrabudgetary Transactions: 

 Postal Service Contributions................................................................................ -686 ...... -686 -686 ...... -686 -569 ...... -569

 Civil Service Retirement and Disability Fund: 

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

 Total--Office of Personnel Management ............................................................ 8,720 3,386 5,335 27,365 10,419 16,947 26,614 9,910 16,704

Small Business Administration: 

 Public Enterprise Funds: 

 Business Loan Fund .............................................................................................. 51 1 50 60 2 58 32 9 23

 Disaster Loan Fund ............................................................................................... 14 (**) 13 327 (**) 327 44 (**) 44

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

 Other ....................................................................................................................... 38 (**) 38 -120 (**) -120 149 ...... 149

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

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

 Total--Small Business Administration ............................................................... 103 2 101 268 4 265 226 11 214

15
Table 5. Outlays of the U.S. Government, December 2008 and Other Periods 

[$ millions] 

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

Classification Gross 

Outlays

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays 

 

Social Security Administration: 

 Payments to Social Security Trust Funds ................................................................ 15 ...... 15 3,871 ...... 3,871 4,771 ...... 4,771

 Supplemental Security Income Program.................................................................. 6,183 ...... 6,183 13,601 ...... 13,601 13,820 ...... 13,820

 Federal Old-Age and Survivors Insurance Trust Fund 

 (Off-Budget): 

 Benefit Payments................................................................................................... 43,315 ...... 43,315 128,677 ...... 128,677 122,312 ...... 122,312

 Administrative Expenses........................................................................................ 298 ...... 298 846 ...... 846 865 ...... 865

 Total--FOASI Trust Fund ..................................................................................... 43,613 ...... 43,613 129,523 ...... 129,523 123,177 ...... 123,177

 Federal Disability Insurance Trust Fund 

 (Off-Budget): 

 Benefit Payments................................................................................................... 9,046 ...... 9,046 26,905 ...... 26,905 25,113 ...... 25,113

 Administrative Expenses........................................................................................ 213 ...... 213 602 ...... 602 595 ...... 595

 Total--FDI Trust Fund .......................................................................................... 9,259 ...... 9,259 27,507 ...... 27,507 25,707 ...... 25,707

 Other ....................................................................................................................... 12 ...... 12 44 ...... 44 47 ...... 47

 Proprietary Receipts from the Public: 

 On-Budget ............................................................................................................. ...... 372 -372 ...... 747 -747 ...... 485 -485

 Off-Budget ............................................................................................................. ...... 3 -3 ...... 8 -8 ...... 7 -7

 Intrabudgetary Transactions: 

 Off-Budget5 ............................................................................................................ -14 ...... -14 -3,871 ...... -3,871 -4,763 ...... -4,763

 Total--Social Security Administration .............................................................. 59,068 374 58,693 170,675 755 169,920 162,761 492 162,269

Other Independent Agencies: 

 Broadcasting Board of Governors............................................................................ 58 (**) 58 174 -1 175 162 (**) 162

 Corporation for National and Community Service .................................................... 78 (**) 78 224 (**) 224 219 (**) 219

 Corporation for Public Broadcasting ........................................................................ ...... ...... ...... 424 ...... 424 400 ...... 400

 District of Columbia: 

 Courts.................................................................................................................... 29 ...... 29 76 ...... 76 60 ...... 60

 General and Special Payments.............................................................................. 59 ...... 59 164 (**) 164 107 ...... 107

 Other ..................................................................................................................... ...... ...... ...... 6 ...... 6 ...... ...... ......

 Equal Employment Opportunity Commission........................................................... 26 (**) 26 95 (**) 94 80 (**) 80

 Export-Import Bank of the United States.................................................................. -17 10 -27 -23 11 -34 8 108 -100

 Federal Communications Commission: 

 Universal Service Fund.......................................................................................... 731 ...... 731 2,235 ...... 2,235 2,115 ...... 2,115

 Spectrum Auction Program Account ...................................................................... 1 ...... 1 1 ...... 1 2 ...... 2

 Other ..................................................................................................................... 33 1 31 54 5 50 5 4 (**)

 Federal Deposit Insurance Corporation: 

 Deposit Insurance Fund......................................................................................... -885 2,425 -3,309 4,385 2,425 1,961 -47 ...... -47

 FSLIC Resolution Fund.......................................................................................... 24 1 24 27 3 24 240 98 142

 Total--Federal Deposit Insurance Corporation ..................................................... -861 2,425 -3,286 4,412 2,427 1,985 193 98 95

 Federal Drug Control Programs............................................................................... 31 ...... 31 90 ...... 90 86 ...... 86

 Federal Housing Finance Agency............................................................................ 1 ...... 1 -59 ...... -59 ...... ...... ......

 Intelligence Community Management Account ........................................................ 34 ...... 34 60 ...... 60 7 ...... 7

 Legal Services Corporation...................................................................................... 62 ...... 62 98 ...... 98 85 ...... 85

 National Archives and Records Administration ........................................................ 43 2 41 122 4 118 106 5 101

 National Credit Union Administration ....................................................................... 4,550 4,914 -364 5,870 5,931 -61 139 379 -240

 National Endowment for the Arts ............................................................................. 14 (**) 14 36 (**) 36 34 (**) 34

 National Endowment for the Humanities.................................................................. 11 ...... 11 34 ...... 34 30 ...... 30

 Institute of Museum and Library Services ................................................................ 19 (**) 20 74 ...... 74 64 ...... 64

 National Labor Relations Board ............................................................................... 20 (**) 20 67 (**) 67 66 (**) 66

 Nuclear Regulatory Commission.............................................................................. 80 7 73 250 189 61 223 180 43

 Postal Service: 

 Off-Budget: 

 Public Enterprise Funds....................................................................................... 6,628 6,922 -294 18,946 19,350 -404 19,542 20,705 -1,163

 Other.................................................................................................................... 109 ...... 109 109 ...... 109 ...... ...... ......

 Other ..................................................................................................................... ...... ...... ...... 101 ...... 101 101 ...... 101

16
Table 5. Outlays of the U.S. Government, December 2008 and Other Periods 

[$ millions] 

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

Classification Gross 

Outlays

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays 

 

Other Independent Agencies:—Continued

 Railroad Retirement Board: 

 Federal Windfall Subsidy ....................................................................................... 6 ...... 6 18 ...... 18 20 ...... 20

 Federal Payments to the Railroad Retirement Accounts........................................ (**) ...... (**) 40 ...... 40 117 ...... 117

 Railroad Unemployment Insurance Trust Fund: 

 Benefit Payments................................................................................................. 8 ...... 8 23 ...... 23 23 ...... 23

 Transfer to Administrative Funds ......................................................................... 1 ...... 1 5 ...... 5 ...... ...... ......

 Rail Industry Pension Fund: 

 Benefit Payments................................................................................................. 350 ...... 350 1,051 ...... 1,051 1,007 ...... 1,007

 Advances from FOASDI Fund.............................................................................. -103 ...... -103 -311 ...... -311 -307 ...... -307

 OASDI Certifications............................................................................................ 103 ...... 103 311 ...... 311 307 ...... 307

 Administrative Expenses...................................................................................... (**) ...... (**) -3 ...... -3 29 ...... 29

 Transfer to Administrative Funds ......................................................................... 5 ...... 5 19 ...... 19 ...... ...... ......

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

 National Railroad Retirement Investment Trust: 

 Administrative Expenses...................................................................................... 2 ...... 2 14 ...... 14 11 ...... 11

 Transfers to the Railroad Retirement Trust Funds from 

 the National Railroad Retirement Investment Trust............................................. 187 ...... 187 291 ...... 291 215 ...... 215

 Railroad Social Security Equivalent Benefit Account: 

 Benefit Payments................................................................................................. 489 ...... 489 1,468 ...... 1,468 1,442 ...... 1,442

 Transfer to Administrative Funds ......................................................................... 3 ...... 3 9 ...... 9 ...... ...... ......

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

 Proprietary Receipts from the Public...................................................................... ...... -1,154 1,154 ...... -7,741 7,741 ...... 864 -864

 Intrabudgetary Transactions: 

 Payments from Other Funds to the Railroad 

 Payments from the Railroad Retirement Trust Funds to 

 Other.................................................................................................................... -187 ...... -187 -331 ...... -331 -332 ...... -332

 Total--Railroad Retirement Board ...................................................................... 865 -1,154 2,019 2,605 -7,741 10,345 2,536 864 1,673

 Securities and Exchange Commission..................................................................... 61 (**) 61 203 (**) 203 178 -2 180

 Smithsonian Institution............................................................................................. 85 ...... 85 216 (**) 216 180 (**) 180

 Tennessee Valley Authority ..................................................................................... 3,102 2,581 521 8,221 7,973 248 5,261 5,103 158

 Other ....................................................................................................................... 162 1 160 749 23 726 603 105 498

 Total--Other Independent Agencies ................................................................... 16,013 15,709 304 45,632 28,172 17,461 32,591 27,550 5,040

Undistributed Offsetting Receipts: 

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

 Employer Share, Employee Retirement: 

 Department of Health and Human Services: 

 Federal Hospital Insurance Trust Fund: 

 Federal Employer Contributions......................................................................... -252 ...... -252 -756 ...... -756 -744 ...... -744

 Postal Service Employer Contributions.............................................................. -71 ...... -71 -213 ...... -213 -192 ...... -192

 Department of State: 

 Foreign Service Retirement and Disability Fund .................................................. -26 ...... -26 -61 ...... -61 -49 ...... -49

 Other Defense Civil Programs: 

 Military Retirement Fund...................................................................................... -1,689 ...... -1,689 -7,949 ...... -7,949 -6,843 ...... -6,843

 Department of Defense Medicare-Eligible 

 Retiree Health Care Fund ................................................................................... ...... ...... ...... -10,644 ...... -10,644 -11,496 ...... -11,496

 Office of Personnel Management: 

 Postal Service Contributions for Benefits 

 Civil Service Retirement and Disability Fund ....................................................... -1,911 ...... -1,911 -5,246 ...... -5,246 -4,527 ...... -4,527

 Social Security Administration (Off-Budget): 

 Federal Old-Age and Survivors Insurance Trust Fund: 

 Federal Employer Contributions......................................................................... -872 ...... -872 -2,616 ...... -2,616 -2,487 ...... -2,487

 Federal Disability Insurance Trust Fund: 

 Federal Employer Contributions......................................................................... -148 ...... -148 -444 ...... -444 -423 ...... -423

 Payments for Military Service Credits ................................................................ ...... ...... ...... ...... ...... ...... -8 ...... -8

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

 Total--Employer Share, Employee Retirement..................................................... -4,968 ...... -4,968 -27,929 ...... -27,929 -26,768 ...... -26,768

17
Table 5. Outlays of the U.S. Government, December 2008 and Other Periods 

[$ millions] 

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

Classification Gross 

Outlays

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays 

 

Undistributed Offsetting Receipts:—Continued

 Interest Received by Trust Funds: 

 Judicial Branch: 

 Judicial Survivors Annuity Fund........................................................................... -2 ...... -2 -6 ...... -6 -6 ...... -6

 Department of Health and Human Services: 

 Federal Hospital Insurance Trust Fund................................................................ -7,815 ...... -7,815 -7,903 ...... -7,903 -8,225 ...... -8,225

 Federal Supplementary Medical Insurance Trust Fund........................................ -1,337 ...... -1,337 -1,405 ...... -1,405 -1,044 ...... -1,044

 Department of Homeland Security: 

 Oil Spill Liability Trust Fund ................................................................................. -2 ...... -2 -8 ...... -8 25 ...... 25

 Other.................................................................................................................... 1 ...... 1 -20 ...... -20 -28 ...... -28

 Department of Labor: 

 Unemployment Trust Fund .................................................................................. -1,587 ...... -1,587 -1,667 ...... -1,667 -1,798 ...... -1,798

 Department of State: 

 Foreign Service Retirement and Disability Fund .................................................. -389 ...... -389 -389 ...... -389 -389 ...... -389

 Department of Transportation: 

 Airport and Airway Trust Fund ............................................................................. -144 ...... -144 -153 ...... -153 -189 ...... -189

 Department of Veterans Affairs: 

 National Service Life Insurance Fund .................................................................. -255 ...... -255 -259 ...... -259 -279 ...... -279

 United States Government Life Insurance Fund .................................................. -1 ...... -1 -1 ...... -1 -1 ...... -1

 Corps of Engineers ................................................................................................ -1 ...... -1 -10 ...... -10 -19 ...... -19

 Other Defense Civil Programs: 

 Military Retirement Fund...................................................................................... 2,043 ...... 2,043 741 ...... 741 -2,883 ...... -2,883

 Educational Benefits Fund................................................................................... 9 ...... 9 9 ...... 9 -9 ...... -9

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

 Environmental Protection Agency.......................................................................... (**) ...... (**) -17 ...... -17 -20 ...... -20

 Office of Personnel Management: 

 Civil Service Retirement and Disability Fund ....................................................... -18,583 ...... -18,583 -18,601 ...... -18,601 -18,530 ...... -18,530

 Social Security Administration (Off-Budget): 

 Federal Old-Age and Survivors Insurance Trust Fund ......................................... -52,853 ...... -52,853 -52,958 ...... -52,958 -50,344 ...... -50,344

 Federal Disability Insurance Trust Fund............................................................... -5,303 ...... -5,303 -5,384 ...... -5,384 -5,426 ...... -5,426

 Independent Agencies: 

 Railroad Retirement Board .................................................................................. -5 ...... -5 -18 ...... -18 1 ...... 1

 Other.................................................................................................................... 2 ...... 2 1 ...... 1 -7 ...... -7

 Other ..................................................................................................................... (**) ...... (**) -25 ...... -25 -11 ...... -11

 Total--Interest Received by Trust Funds.............................................................. -86,222 ...... -86,222 -88,076 ...... -88,076 -89,181 ...... -89,181

 Digital Television Transition and Public Safety Fund ............................................... ...... ...... ...... ...... 9,389 -9,389 ...... ...... ......

 Rents and Royalties on the Outer Continental Shelf Lands ..................................... ...... 594 -594 ...... 1,095 -1,095 ...... 2,424 -2,424

 Total--Undistributed Offsetting Receipts ........................................................... -91,190 594 -91,784 -116,005 10,484 -126,489 -115,949 2,424 -118,374

 Total Outlays.......................................................................................................... 356,118 34,683 321,435 1,121,745 89,107 1,032,638 791,925 78,897 713,028

 Total On-Budget................................................................................................... 355,700 27,758 327,942 1,010,933 69,749 941,184 686,949 58,185 628,764

 Total Off-Budget .................................................................................................. 418 6,925 -6,507 110,811 19,358 91,453 104,976 20,712 84,264

 Total Surplus (+) or Deficit.................................................................................... -83,624 -485,198 -106,816

 Total On-Budget................................................................................................... -136,903 -537,771 -165,788

 Total Off-Budget .................................................................................................. +53,279 +52,572 +58,972

MEMORANDUM 

 Receipts Offset Against Outlays (In Millions) 

Current 

Fiscal Year to 

Date 

Comparable 

Period Prior 

Fiscal Year 

 Proprietary Receipts...................................................................... 21,307 29,773 

 Intrabudgetary Transactions.......................................................... 240,551 227,588 

 Governmental Receipts................................................................. 11,025 1,616 

 Total Receipts Offset Against Outlays ...................................... 272,884 258,977 

1

Outlays have been increased for the School Improvement and Higher Education programs 

and correspondingly decreased for Proprietary Receipts from the Public by $3 million for 

the month of September 2008 to reflect additional reporting by Department of Education. 

2

Outlays have been increased for Administration of Foreign Affairs-Other and 

correspondingly decreased for Intrabudgetary Transactions by $10 million for the month of 

September 2008 to reflect additional reporting by State Department. 

3

Outlays have been increased for Proprietary Receipts from the Public and correspondingly 

decreased for Federal Highway Administration-Other by $7 million for the month of 

September 2008 to reflect additional reporting by Department of Transportation. 

4

Outlays have been increased for International Security Assistance Proprietary Receipts 

from the Public and correspondingly decreased for Multilateral Assistance Proprietary 

Receipts from the Public by $124 million for the month of September 2008 to reflect 

additional reporting by Department of Defense. 

5

Includes FICA and SECA tax credits, non-contributory military service credits, special 

benefits for the aged, and credit for the unnegotiated OASI benefit checks.

... No Transactions 

(**) Less than $500,000 

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

18
This Page Left Blank Intentionally 

19
Table 6. Means of Financing the Deficit or Disposition or Surplus of the U.S. Government, December 2008 and Other Periods 

[$ millions] 

Net Transactions 

(-) denotes net reduction of either 

liability or asset accounts 

Account Balances 

Current Fiscal Year 

Fiscal Year to Date Beginning of 

Assets and Liabilities Directly Related to Budget Off-budget Activities 

This Month This Year Prior Year This Year This Month 

Close of 

This Month 

Liability Accounts: 

 Borrowing from the Public: 

 Treasury Securities, Issued Under General 

 Financing Authorities: 

 Debt Held by the Public .................................................................................................... -27,272 560,627 86,997 5,808,691 6,396,591 6,369,319

 Intragovernmental Holdings .............................................................................................. 65,902 114,453 134,522 4,216,033 4,264,584 4,330,486

 Total Treasury Securities Outstanding............................................................................ 38,630 675,080 221,519 10,024,725 10,661,175 10,699,805

 Plus Premium on Treasury Securities........................................................................... 1,478 3,151 470 4,819 6,493 7,970

 Less Discount on Treasury Securities........................................................................... -1,601 1,754 -2,097 68,954 72,309 70,708

 Total Treasury Securities Net Of 

 Premium and Discount............................................................................................... 41,709 676,477 224,087 9,960,590 10,595,358 10,637,067

 Agency Securities, Issued Under Special Financing 

 Authorities (See Schedule B. for Other Agency 

 Borrowing, See Schedule C)............................................................................................. 100 248 185 23,104 23,252 23,352

 Total Federal Securities.................................................................................................... 41,808 676,725 224,272 9,983,694 10,618,610 10,660,419

 Deduct: 

 Federal Securities Held As Investments 

 of Government Accounts (See Schedule D) ................................................................ 66,574 116,669 134,473 4,210,491 4,260,586 4,327,160

 Less Discount on Federal Securities Held As 

 Investments of Government Accounts ....................................................................... -121 839 -373 27,432 28,392 28,271

 Net Federal Securities Held As Investments 

 of Government Accounts.......................................................................................... 66,695 115,831 134,847 4,183,059 4,232,194 4,298,889

 Total Borrowing from the Public .............................................................................. -24,887 560,894 89,425 5,800,635 6,386,416 6,361,529

 Accrued Interest Payable to the Public ................................................................................. 4,277 4,351 819 40,131 40,205 44,482

 Allocations of Special Drawing Rights................................................................................... 256 -83 116 7,630 7,290 7,547

 Deposit Funds ...................................................................................................................... 1,870 -5,539 576 27,417 20,007 21,878

 Miscellaneous Liability Accounts (Includes Checks 

 Outstanding Etc.)................................................................................................................. -4,224 -978 1,810 10,449 13,695 9,471

 Total Liability Accounts .................................................................................................. -22,707 558,646 92,746 5,886,262 6,467,614 6,444,907

Asset Accounts (Deduct) 

 Cash and Monetary Assets: 

 U.S. Treasury Operating Cash:1

 Federal Reserve Account ................................................................................................. 39,738 73,135 10,581 32,988 66,385 106,123

 Supplementary Financing Program Account..................................................................... -174,782 -40,166 ...... 299,491 434,107 259,325

 Tax and Loan Note Accounts............................................................................................ -764 -37,929 -28,843 39,129 1,964 1,199

 Balance........................................................................................................................... -135,809 -4,961 -18,262 371,608 502,456 366,648

 Special Drawing Rights: 

 Total Holdings................................................................................................................... 317 -77 176 9,418 9,023 9,340

 SDR Certificates Issued to Federal Reserve Banks.......................................................... ...... ...... ...... -2,200 -2,200 -2,200

 Balance........................................................................................................................... 317 -77 176 7,218 6,823 7,140

 Reserve Position on the U.S. Quota in the IMF: 

 U.S. Subscription to International Monetary Fund: 

 Direct Quota Payments................................................................................................... ...... ...... ...... 46,525 46,525 46,525

 Maintenance of Value Adjustments................................................................................. 1,943 -630 877 11,325 8,752 10,695

 Letter of Credit Issued to IMF ........................................................................................... 74 -486 -297 -51,864 -52,424 -52,350

 Dollar Deposits with the IMF ............................................................................................. 6 -51 11 -88 -145 -140

 Receivable/payable (-) for Interim Maintenance 

 of Value Adjustments....................................................................................................... -1,684 4,100 -811 -1,148 4,636 2,952

 Balance........................................................................................................................... 339 2,933 -220 4,750 7,344 7,683

 Other Cash and Monetary Assets....................................................................................... 577 989 -277 26,720 27,133 27,710

 Total Cash and Monetary Assets...................................................................................... -134,576 -1,115 -18,583 410,296 543,756 409,180

 Non-Federal Securities of the National Railroad 

 Retirement Investment Trust................................................................................................ -1,244 -7,926 605 27,503 20,822 19,578

 Net Activity, Guaranteed Loan Financing.............................................................................. 608 1,664 3,190 -42,407 -41,351 -40,743

 Net Activity, Direct Loan Financing ....................................................................................... 29,210 81,289 -764 195,773 247,852 277,061

 Miscellaneous Asset Accounts ............................................................................................. -138 -274 1,583 580 443 305

 Total Asset Accounts ...................................................................................................... -106,141 73,637 -13,970 591,744 771,522 665,381

Excess of Liabilities (+) or Assets (-) .................................................................................. 83,434 485,008 106,716 5,294,518 5,696,092 5,779,526

Transactions Not Applied to Current Year's Surplus 

 or Deficit (See Schedule A for Details)................................................................................... 190 190 100 ...... ...... 190

Total Budget and Off-Budget Federal Entities 

 (Financing of Deficit (+) or Disposition Of 

 Surplus (-)) .......................................................................................................................... 83,624 485,198 106,816 5,294,518 5,696,092 5,779,716

1

Major sources of information used to determine Treasury’s operating cash balance include 

Federal Reserve Banks, the Treasury Regional Finance Centers, the Internal Revenue 

Service Centers, the Bureau of the Public Debt and various electronic systems. Deposits 

are reflected as received and withdrawals are reflected as processed. 

... No Transactions 

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

20
21

Table 6. Schedule A-Analysis of Change in Excess of Liabilities of the U.S. Government, December 2008 and Other Periods 

[$ millions] 

Fiscal Year to Date Classification This Month This Year Prior Year 

 

Excess of Liabilities Beginning of Period: 

 Based on Composition of Unified Budget in 

 Preceding Period ................................................................................................................. 5,696,092 5,294,525 4,841,785 

 Adjustments During Current Fiscal Year for 

 Changes in Composition of Unified Budget: 

 Revisions by Federal Agencies to the Prior Budget Results ............................................. ...... -7 -1,307 

Excess of Liabilities Beginning of Period (Current Basis)........................................................ 5,696,092 5,294,518 4,840,478 

Budget Surplus (-) or Deficit: 

 Based on Composition of Unified Budget in Prior Fiscal Yr............................................... 83,624 485,198 106,816 

Total Surplus (-) or Deficit (table 2)......................................................................................... 83,624 485,198 106,816 

 Total-On-Budget (table 2) ..................................................................................................... 136,903 537,771 165,788 

 Total-Off-Budget (table 2) ..................................................................................................... -53,279 -52,572 -58,972 

Transactions Not Applied to Current Year's Surplus or Deficit: 

 Seigniorage .......................................................................................................................... -190 -190 -100 

 Total-transactions Not Applied to Current Year's 

 Surplus or Deficit ............................................................................................................... -190 -190 -100 

Excess of Liabilities Close of Period .................................................................................. 5,779,526 5,779,526 4,947,194 

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

Table 6. Schedule B-Securities Issued by Federal Agencies Under Special Financing Authorities, December 2008 and Other 

Periods 

[$ millions] 

Net Transactions 

(-) denotes net reduction of 

liability accounts 

Account Balances 

Current Fiscal Year 

Fiscal Year to Date Beginning of 

Classification 

This Month This Year Prior Year This Year This Month 

Close of 

This Month 

Agency Securities, Issued Under Special Financing 

 Authorities: 

 Obligations Guaranteed by the United States, 

 Issued By: 

 Department of Housing and Urban Development: 

 Federal Housing Administration........................................................................................ ...... ...... -1 69 69 69

 Obligations Not Guaranteed by the United States, 

 Issued By: 

 Legislative Branch: 

 Architect of the Capitol...................................................................................................... 1 1 3 150 150 151

 Independent Agencies: 

 Federal Communications Commission.............................................................................. ...... ...... ...... (**) (**) (**)

 National Archives and Records Administration ................................................................. ...... ...... ...... 204 204 204

 Tennessee Valley Authority .............................................................................................. 99 247 183 22,680 22,828 22,926

 Total Agency Securities ............................................................................................... 100 248 185 23,104 23,252 23,352

... No Transactions 

 (* *) Less than $500,000. 

Note: Details may not add to totals due to rounding. 
22

Table 6. Schedule C (Memorandum)-Federal Agency Borrowing Financed Through the Issue of Treasury Securities, 

December 2008 and Other Periods 

[$ millions] 

Transactions Account Balances 

Current Fiscal Year 

Fiscal Year to Date Beginning of Classification 

This Month This Year Prior Year This Year This Month 

Close of 

This Month 

Borrowing from the Treasury: 

 Department of Agriculture: 

 Farm Service Agency: 

 Commodity Credit Corporation.......................................................................................... -9,165 -79 160 3,886 12,973 3,807

 Agricultural Credit Insurance Fund.................................................................................... ...... ...... ...... 5,277 5,277 5,277

 Farm Storage Facility Loans ............................................................................................. -24 61 96 523 608 584

 Apple Loans Fund............................................................................................................. ...... ...... ...... (**) (**) (**)

 Emergency Boll Weevil Loan Fund ................................................................................... ...... ...... ...... (**) (**) (**)

 Natural Resources Conservation Service ........................................................................... ...... ...... ...... 4 4 4

 Rural Housing Service: 

 Rural Housing Insurance .................................................................................................. 108 269 275 12,023 12,184 12,291

 Rural Community Facility Loans Fund .............................................................................. 32 103 98 2,715 2,787 2,819

 Multifamily Housing Revitalization Loan Account.............................................................. 9 19 21 42 52 61

 Rural Business - Cooperative Service: 

 Rural Business and Industry Loans .................................................................................. ...... ...... ...... 92 92 92

 Rural Development Loan Fund ......................................................................................... 1 5 4 279 282 284

 Rural Economic Development Loan Fund......................................................................... 1 6 7 108 113 114

 Renewable Energy Guaranteed Loan Account ................................................................. ...... ...... ...... (**) (**) (**)

 Rural Utilities Service: 

 Rural Water and Waste Disposal Fund............................................................................. 78 218 193 8,071 8,211 8,289

 Rural Electrification and Telecommunications Fund ......................................................... 409 621 40 15,808 16,020 16,429

 Rural Telephone Bank ...................................................................................................... 13 20 19 557 564 577

 Distance Learning and Telemedicine Program ................................................................. 4 12 29 352 360 365

 Foreign Agricultural Service................................................................................................ ...... ...... ...... 1,456 1,456 1,456

 Department of Commerce: 

 Departmental Management: 

 National Oceanic and Atmospheric Administration: 

 Fisheries Finance ............................................................................................................. 2 8 2 465 471 473

 Fishing Vessel Obligations................................................................................................ ...... ...... (**) 7 7 7

 National Telecommunications and Information Administration 

 Digital Television Transition and Public Safety Fund ........................................................ ...... ...... ...... 5 5 5

 Department of Defense - Military: 

 Arms Initiative Loans .......................................................................................................... ...... ...... ...... 1 1 1

 Family Housing Improvement Loans................................................................................... 76 76 16 233 233 309

 Department of Education: 

 College Housing and Academic Facilities Loans................................................................. ...... (**) ...... 75 75 75

 Federal Direct Student Loans ............................................................................................. 113 13,189 5,614 117,488 130,564 130,677

 Teach Grant Loans ............................................................................................................. ...... 28 ...... 14 42 42

 Temporary Student Loan Purchase Authority ..................................................................... ...... 3,583 ...... 10,754 14,337 14,337

 Department of Energy: 

 Bonneville Power Administration Fund ............................................................................... ...... -35 -20 2,186 2,151 2,151

 Department of Health and Human Services: 

 Department of Homeland Security: 

 National Flood Insurance Fund........................................................................................... 892 1,523 -225 17,360 17,991 18,883

 Disaster Assistance Loan Fund .......................................................................................... ...... ...... -252 (**) (**) (**)

 Department of Housing and Urban Development: 

 Public and Indian Housing Programs: 

 Low-Rent Public Housing - Loans and Other Expenses ................................................... ...... 1 1 ...... 1 1

 Housing Programs: 

 Federal Housing Administration........................................................................................ ...... ...... ...... 4,832 4,832 4,832

 Department of the Interior: 

 Helium Fund ....................................................................................................................... ...... ...... ...... 252 252 252

 Bureau of Reclamation Loan Fund ..................................................................................... ...... -1 ...... 52 51 51

 Bureau of Indian Affairs ...................................................................................................... ...... ...... ...... 8 8 8

 Assistance to American Samoa Loan Fund ........................................................................ ...... ...... ...... 11 11 11

 Department of Justice: 

 Department of State: 

 Repatriation Loans.............................................................................................................. ...... (**) (**) 2 2 2

 Department of Transportation: 

 Essential Air Service and Rural Airport Improvement Fund ................................................ ...... ...... ...... 15 15 15

 Federal Aviation Administration: 

 Aircraft Purchase Loan Guarantee Program..................................................................... ...... ...... ...... (**) (**) (**)

 Federal Highway Administration: 

 Transportation Infrastructure Finance and Innovation Fund.............................................. 1 14 57 1,331 1,344 1,345

 Federal Railroad Administration: 

 Railroad Rehabilitation and Improvement Loan Fund ....................................................... 32 35 9 287 290 322

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

 Maritime Administration: 

 Ocean Freight Differential ................................................................................................. 1 -106 -181 108 1 2

 Maritime Guaranteed Loan (Title XI) Fund........................................................................ 19 19 ...... 19 19 38

 Department of Treasury: 

 Departmental Offices: 

 Community Development Financial Institutions Fund ....................................................... 1 1 ...... 41 41 42

 Housing and Economic Recovery Programs..................................................................... 28,163 72,826 ...... 5,415 50,078 78,241

 Troubled Asset Relief Program......................................................................................... 9,866 9,866 ...... ...... ...... 9,866

 Federal Financing Bank Revolving Fund ............................................................................ -80 910 -1,326 21,957 22,948 22,868

 Department of Veterans Affairs: 

 Veterans Housing Benefit Program Fund............................................................................ 751 751 ...... 1,527 1,527 2,278

 Native American Veteran Housing Fund............................................................................. 14 14 ...... 45 45 59

 Vocational Rehabilitation Loan Fund .................................................................................. ...... 3 1 2 5 5
23

Table 6. Schedule C (Memorandum)-Federal Agency Borrowing Financed Through the Issue of Treasury Securities, 

December 2008 and Other Periods 

[$ millions] 

Transactions Account Balances 

Current Fiscal Year 

Fiscal Year to Date Beginning of Classification 

This Month This Year Prior Year This Year This Month 

Close of 

This Month 

Borrowing from the Treasury::—Continued

 Corps of Engineers: 

 Washington Aqueduct......................................................................................................... (**) (**) (**) 12 12 12

 Environmental Protection Agency: 

 Abatement, Control, and Compliance Loan Program.......................................................... ...... ...... ...... 13 13 13

 General Services Administration: 

 Land Acquisition and Development Fund............................................................................ ...... ...... ...... (**) (**) (**)

 International Assistance Program: 

 International Security Assistance: 

 Foreign Military Loan Program.......................................................................................... 58 58 ...... 7 7 65

 Military Debt Reduction..................................................................................................... ...... ...... ...... 30 30 30

 Agency for International Development: 

 International Debt Reduction ............................................................................................ ...... ...... ...... 477 477 477

 Development Credit Authority Loan Fund ......................................................................... ...... ...... ...... (**) (**) (**)

 Overseas Private Investment Corporation .......................................................................... 67 80 30 861 874 941

 Small Business Administration: 

 Business Loan Fund ........................................................................................................... ...... ...... ...... 971 971 971

 Disaster Loan Fund ............................................................................................................ ...... ...... ...... 8,492 8,492 8,492

 Independent Agencies: 

 Export-Import Bank of the United States............................................................................. 222 222 ...... 2,929 2,929 3,151

 Federal Communications Commission: 

 Spectrum Auction Loan Fund ........................................................................................... ...... ...... ...... 113 113 113

 Presidio Trust Fund ............................................................................................................ ...... ...... ...... 50 50 50

 Railroad Retirement Board: 

 Social Security Equivalent Benefit Account....................................................................... 307 894 823 3,096 3,683 3,990

 Smithsonian Institution: 

 John F. Kennedy Center Parking Facilities ....................................................................... ...... ...... ...... 20 20 20

 Total Agency Borrowing from the Treasury 

 Financed Through Treasury Securities Issued ............................................................ 31,971 105,213 5,493 252,760 326,003 357,973

Borrowing from the Federal Financing Bank: 

 Department of Agriculture: 

 Rural Utilities Service: 

 Rural Electrification and Telecommunications Fund ......................................................... 103 516 -425 26,326 26,740 26,842

 Department of Defense - Military: 

 Department of the Navy...................................................................................................... ...... ...... ...... 1,624 1,624 1,624

 Defense Agencies............................................................................................................... ...... ...... ...... -1,608 -1,608 -1,608

 Department of Education: 

 Historically Black College and University Capital 

 Financing Fund.................................................................................................................. 20 28 1 337 345 365

 Department of Health and Human Services: 

 Health Maintenance Organization Loan and 

 Loan Guarantee Fund........................................................................................................ ...... ...... ...... (**) (**) (**)

 Department of Housing and Urban Development: 

 Low-Rent Housing - Loans and Other Expenses ................................................................ ...... -104 -99 691 587 587

 Department of Transportation: 

 Railroad Rehabilitation and Improvement Loan Fund ......................................................... (**) (**) (**) 2 2 2

 Department of Veterans Affairs: 

 Guaranteed Transitional Housing for Homeless Veterans .................................................. ...... ...... ...... 5 5 5

 General Services Administration: 

 Federal Buildings Fund....................................................................................................... -2 -8 -6 2,078 2,072 2,070

 International Assistance Program: 

 Foreign Military Financing Program .................................................................................... -20 -21 -21 680 680 660

 Small Business Administration: 

 Business Loan Fund ........................................................................................................... (**) -2 -2 10 9 8

 Independent Agencies: 

 National Credit Union Administration .................................................................................. -162 476 ...... 1,109 1,747 1,585

 Postal Service..................................................................................................................... -202 -735 -985 7,200 6,668 6,465

 Total Borrowing from the Federal Financing Bank ....................................................... -264 152 -1,537 38,455 38,871 38,607

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 

the direct loans on behalf of an agency. The Federal Financing Bank borrows from 

Treasury and issues its own securities and in turn may loan these funds to agencies in lieu 

of agencies borrowing directly through Treasury or issuing their own securities. 

... No Transactions 

(* *) Less than $500,000 

Note: Details may not add to totals due to rounding. 
24

Table 6. Schedule D-Investments of Federal Government Accounts in Federal Securities, December 2008 and Other Periods 

[$ millions] 

Net Purchases or Sales (-) Securities Held as investments 

Current Fiscal Year 

Fiscal Year to Date Beginning of Classification 

This Month This Year Prior Year This Year This Month 

Close of 

This Month 

Federal Funds: 

 Department of Agriculture..................................................................................................... 13 20 11 102 109 122

 Department of Commerce..................................................................................................... -3 ...... ...... ...... 3 ......

 Department of Defense-Military: 

 Defense Cooperation Account ............................................................................................ (**) 7 (**) ...... 7 7

 Department of Energy........................................................................................................... 40 584 660 47,281 47,825 47,865

 Department of Housing and Urban Development: 

 Housing Programs: 

 Federal Housing Administration Fund............................................................................... 36 322 327 19,092 19,379 19,414

 Government National Mortgage Association: 

 Guarantees of Mortgage-Backed Securities ..................................................................... -66 -99 25 9,271 9,237 9,172

 Department of the Interior..................................................................................................... -37 24 -19 7,104 7,166 7,129

 Department of Labor............................................................................................................. -191 644 850 16,988 17,822 17,632

 Department of Transportation ............................................................................................... -35 17 59 1,119 1,171 1,136

 Department of the Treasury.................................................................................................. 456 1,193 145 17,745 18,482 18,938

 Department of Veterans Affairs: 

 Canteen Service Revolving Fund........................................................................................ -1 -1 ...... 26 26 25

 Veterans Reopened Insurance Fund .................................................................................. 7 1 2 356 350 357

 Servicemen's Group Life Insurance Fund ........................................................................... (**) (**) (**) 1 1 1

 Other Defense Civil Programs: 

 Uniformed Services Retiree Health Care Fund ................................................................... -1,526 18,141 19,092 112,726 132,393 130,867

 Office of Personnel Management: 

 Postal Service Contributions............................................................................................... 686 686 569 32,294 32,294 32,979

 Independent Agencies: 

 Federal Deposit Insurance Corporation: 

 Deposit Insurance Fund.................................................................................................... 3,309 -2,016 47 29,937 24,611 27,920

 FSLIC Resolution Fund..................................................................................................... 6 6 74 3,320 3,319 3,325

 National Credit Union Administration .................................................................................. 192 520 233 7,292 7,620 7,812

 Postal Service..................................................................................................................... ...... -405 221 1,605 1,200 1,200

 Tennessee Valley Authority ................................................................................................ -429 ...... ...... ...... 429 ......

 Other .................................................................................................................................. -66 -174 -83 13,662 13,555 13,489

 Other .................................................................................................................................... -382 -337 503 7,971 8,016 7,634

 Total Treasury Securities.................................................................................................. 2,010 19,132 22,717 327,890 345,012 347,022

 Total Federal Funds...................................................................................................... 2,010 19,132 22,717 327,890 345,012 347,022

Trust Funds: 

 Legislative Branch: 

 Library of Congress ............................................................................................................ (**) -1 (**) 47 46 46

 United States Tax Court...................................................................................................... ...... (**) (**) 9 9 9

 Other .................................................................................................................................. -1 (**) 6 31 32 31

 Judicial Branch: 

 Judicial Retirement Funds .................................................................................................. -2 -4 -4 774 771 769

 Department of Agriculture..................................................................................................... 18 37 28 6 24 43

 Department of Defense-Military: 

 Voluntary Separation Incentive Fund.................................................................................. -23 -3 -28 512 531 508

 Other .................................................................................................................................. (**) -1 -2 32 32 32

 Department of Health and Human Services: 

 Federal Hospital Insurance Trust Fund............................................................................... 5,210 3,169 6,719 318,741 316,700 321,910

 Federal Supplementary Medical Insurance Trust 

 Fund .................................................................................................................................. 486 760 3,468 59,090 59,364 59,850

 Other .................................................................................................................................. 5 75 59 2,709 2,779 2,783

 Department of Homeland Security........................................................................................ -21 29 80 3,074 3,124 3,103
25

Table 6. Schedule D-Investments of Federal Government Accounts in Federal Securities, December 2008 and Other Periods 

[$ millions] 

Net Purchases or Sales (-) Securities Held as investments 

Current Fiscal Year 

Fiscal Year to Date Beginning of Classification 

This Month This Year Prior Year This Year This Month 

Close of 

This Month 

Trust Funds::—Continued 

 Department of the Interior..................................................................................................... 4 -15 -1 65 46 51

 Department of Labor: 

 Unemployment Trust Fund ................................................................................................. -5,558 -10,628 -1,360 72,432 67,362 61,805

 Other .................................................................................................................................. -9 -31 -35 67 46 36

 Department of State: 

 Foreign Service Retirement and Disability Fund ................................................................. 353 330 271 14,855 14,833 15,185

 Other .................................................................................................................................. 3 -1 (**) 36 32 35

 Department of Transportation: 

 Airport and Airway Trust Fund ............................................................................................ 261 181 2,426 7,674 7,593 7,855

 Highway Trust Fund............................................................................................................ -418 -2,425 -957 12,811 10,804 10,386

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

 Department of Treasury........................................................................................................ -76 -179 -136 957 854 778

 Department of Veterans Affairs: 

 General Post Fund, National Homes .................................................................................. 17 7 -5 71 61 78

 National Service Life Insurance .......................................................................................... 176 22 59 9,272 9,119 9,294

 United States Government Life Insurance Fund ................................................................. (**) -1 (**) 30 29 29

 Veterans Special Life Insurance Fund ................................................................................ 54 36 42 1,999 1,981 2,035

 Corps of Engineers ............................................................................................................... 97 404 353 4,739 5,045 5,142

 Other Defense Civil Programs: 

 Military Retirement Fund..................................................................................................... -4,234 44,148 34,256 215,949 264,331 260,097

 Other .................................................................................................................................. -31 32 161 1,886 1,948 1,917

 Environmental Protection Agency......................................................................................... 403 249 95 6,049 5,896 6,299

 National Aeronautics and Space Administration ................................................................... (**) (**) (**) 15 15 14

 Office of Personnel Management: 

 Civil Service Retirement and Disability Fund: 

 Treasury Securities........................................................................................................... 15,565 8,834 8,636 728,850 722,120 737,685

 Employees Life Insurance Fund.......................................................................................... 70 635 551 34,397 34,963 35,032

 Employees and Retired Employees Health Benefits Fund.................................................. -80 97 -33 15,565 15,743 15,663

 Social Security Administration: 

 Federal Old-Age and Survivors Insurance Trust 

 Fund .................................................................................................................................. 49,651 52,752 56,130 2,150,651 2,153,752 2,203,404

 Federal Disability Insurance Trust Fund.............................................................................. 2,716 -677 1,216 216,487 213,094 215,810

 Independent Agencies: 

 Harry S. Truman Memorial Scholarship Trust Fund............................................................ (**) (**) (**) 55 55 55

 Japan-United States Friendship Commission ..................................................................... ...... 5 ...... 33 38 38

 Railroad Retirement Board: 

 Treasury Securities........................................................................................................... -60 -312 -207 1,857 1,605 1,545

 Agency Securities............................................................................................................. ...... (**) (**) 6 6 6

 Other .................................................................................................................................. -12 14 -31 765 791 779

 Total Treasury Securities.................................................................................................. 64,564 97,538 111,756 3,882,595 3,915,569 3,980,132

 Total Agency Securities .................................................................................................... ...... (**) (**) 6 6 6

 Total Trust Funds ......................................................................................................... 64,564 97,537 111,756 3,882,600 3,915,574 3,980,138

Grand Total ........................................................................................................................... 66,574 116,669 134,473 4,210,491 4,260,586 4,327,160

... No Transactions 

(* *) Less than $500,000 

Note: Investments are in Treasury securities unless otherwise noted.

Note: Details may not add to totals due to rounding. 
26

Table 6. Schedule E-Net Activity, Guaranteed and Direct Loan Financing, December 2008 and Other Periods 

[$ millions] 

Net Transactions 

(-) denotes net reduction of 

liability accounts 

Account Balances 

Current Fiscal Year 

Fiscal Year to Date Beginning of 

Classification 

This Month This Year Prior Year This Year This Month 

Close of 

This Month 

Guaranteed Loan Financing Activity: 

 Department of Agriculture: 

 Farm Service Agency: 

 Commodity Credit Corporation Export Fund ..................................................................... -8 -51 -24 205 163 154

 Agricultural Credit Insurance Fund.................................................................................... (**) -1 4 -367 -367 -367

 Rural Housing Service: 

 Rural Community Facility Loans ....................................................................................... (**) 1 22 -20 -20 -19

 Rural Housing Insurance Fund ......................................................................................... -19 -44 -8 -746 -771 -790

 Rural Business-Cooperative Service: 

 Rural Business and Industry Loans .................................................................................. 4 5 7 -174 -173 -169

 Renewable Energy Guaranteed Loan Account ................................................................. (**) (**) (**) -6 -6 -6

 Rural Utilities Service: 

 Rural Water and Waste Disposal Fund............................................................................. (**) (**) -1 -24 -24 -24

 Department of Commerce: 

 General Administration: 

 Emergency Oil, Gas, and Steel Account........................................................................... ...... ...... -1 -51 -51 -51

 National Oceanic and Atmospheric Administration: 

 Fishing Vessel Obligations................................................................................................ (**) (**) (**) 3 3 3

 Department of Defense-Military ............................................................................................ ...... ...... (**) -25 -25 -25

 Department of Education: 

 Office of Student Financial Assistance: 

 Federal Family Education Loans....................................................................................... 440 1,433 3,120 -28,685 -27,692 -27,251

 Department of Health and Human Services: 

 Health Resources and Services Administration: 

 Health Center Loans......................................................................................................... ...... ...... ...... -4 -4 -4

 Health Education Assistance Loans.................................................................................. 1 2 (**) -94 -94 -92

 Department of Housing and Urban Development: 

 Public and Indian Housing Programs: 

 Indian Housing Loans ....................................................................................................... -1 -3 -2 -35 -37 -38

 Native Hawaiian Housing Loans ....................................................................................... ...... ...... ...... (**) (**) (**)

 Community Planning and Development: 

 Community Development Loans ....................................................................................... ...... (**) (**) -96 -97 -97

 Housing Programs: 

 FHA-Mutual Mortgage Insurance Loans ........................................................................... -30 -340 167 -5,835 -6,146 -6,175

 FHA-General and Special Risk Fund ................................................................................ 7 120 -83 828 940 947

 Government National Mortgage Association: 

 Guarantees of Mortgaged-Backed Securities ................................................................... -41 -109 -70 -1,330 -1,398 -1,439

 Department of the Interior: 

 Bureau of Indian Affairs ...................................................................................................... (**) -2 -1 -40 -42 -42

 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........................................................................ 30 30 -1 -220 -220 -190

 Department of the Treasury: 

 Departmental Offices: 

 Air Transportation Stabilization Fund ................................................................................ ...... ...... ...... (**) (**) (**)

 Department of Veterans Affairs: 

 Veterans Benefits Administration: 

 Veterans Housing Benefit Program Fund.......................................................................... 83 205 -5 -3,247 -3,124 -3,041

 Guaranteed Transitional Housing Loans for Homeless Veterans...................................... (**) (**) ...... (**) (**) -1

 International Assistance Program: 

 Agency for International Development: 

 Ukraine Export Credit Insurance Fund.............................................................................. ...... ...... (**) ...... ...... ......

 Loan Guarantees to Israel ................................................................................................ ...... ...... ...... -1,284 -1,284 -1,284

 Urban and Environmental Credit Guaranteed Loans ........................................................ 1 1 1 -78 -78 -77

 Microenterprise and Small Enterprise Development ......................................................... (**) (**) (**) -1 -1 -1

 Development Credit Authority Loan Fund ......................................................................... (**) -1 (**) -33 -33 -34

 Loan Guarantees to Egypt................................................................................................ ...... ...... ...... -170 -170 -170

 Overseas Private Investment Corporation .......................................................................... -6 -18 -37 -133 -144 -150

 Small Business Administration: 

 Business Loan Fund ........................................................................................................... 171 538 124 109 476 647

 Independent Agencies: 

 Export-Import Bank of the United States............................................................................. -24 -101 -24 -855 -932 -956

 Net Activity, Guaranteed Loan Financing ..................................................................... 608 1,664 3,190 -42,407 -41,351 -40,743

Direct Loan Financing Activity: 

 Department of Agriculture: 

 Farm Service Agency: 

 Agricultural Credit Insurance Fund.................................................................................... -80 -142 -149 4,583 4,522 4,442

 Farm Storage Facility Loans ............................................................................................. 5 22 40 300 317 322

 Apple Loans Fund............................................................................................................. (**) (**) (**) (**) (**) (**)

 Emergency Boll Weevil Loan Fund ................................................................................... ...... ...... ...... (**) (**) (**)

 Natural Resources Conservation Service: 

 Agricultural Resource Conservation Demonstration Program ........................................... ...... ...... ...... (**) (**) (**)

 Rural Housing Service: 

 Rural Community Facility Loans Fund .............................................................................. 17 59 49 2,400 2,442 2,459

 Rural Housing Insurance Fund ......................................................................................... 28 17 -20 11,816 11,805 11,833

 Multifamily Housing Revitalization Loan Account.............................................................. 4 9 9 35 40 45

 Rural Business-Cooperative Service: 
27

Table 6. Schedule E-Net Activity, Guaranteed and Direct Loan Financing, December 2008 and Other Periods 

[$ millions] 

Net Transactions 

(-) denotes net reduction of 

liability accounts 

Account Balances 

Current Fiscal Year 

Fiscal Year to Date Beginning of 

Classification 

This Month This Year Prior Year This Year This Month 

Close of 

This Month 

Direct Loan Financing Activity:—Continued

 Rural Business and Industry Loan Fund ........................................................................... -1 -1 1 11 10 9

 Rural Development Loan Fund ......................................................................................... -1 -2 -1 269 268 268

 Rural Economic Development Loan Fund......................................................................... (**) 1 3 87 89 88

 Rural Utilities Service: 

 Rural Water and Waste Disposal Loans ........................................................................... 32 93 51 7,147 7,208 7,239

 Rural Electrification and Telecommunications Fund ......................................................... 466 962 529 31,644 32,141 32,607

 Rural Telephone Bank ...................................................................................................... 1 2 4 522 523 524

 Distance Learning and Telemedicine Program ................................................................. 3 3 12 319 320 322

 Rural Development Insurance Fund ................................................................................. ...... ...... ...... 1,065 1,065 1,065

 Foreign Agricultural Service: 

 P.L. 480 Direct Loan Fund................................................................................................ -81 -139 -516 437 380 298

 International Debt Reduction ............................................................................................ -15 -16 -16 107 105 90

 Department of Commerce: 

 National Oceanic and Atmospheric Administration: 

 Fisheries Finance ............................................................................................................. -2 -6 -7 465 462 459

 Department of Defense-Military ............................................................................................ 26 25 14 233 232 258

 Department of Education: 

 Office of Postsecondary Education: 

 College Housing and Academic Facilities Loans............................................................... ...... (**) (**) 11 11 11

 Historically Black College and University Capital 

 Financing Fund................................................................................................................ 20 28 4 5 14 34

 Office of Student Financial Assistance: 

 Federal Direct Student Loans ........................................................................................... 1,689 3,910 -96 109,675 111,896 113,585

 Teach Grant Loans ........................................................................................................... 2 4 ...... -1 2 3

 Temporary Student Loan Purchase Authority ................................................................... 2,669 7,565 ...... 5,293 10,189 12,858

 Department of Homeland Security: 

 Disaster Assistance Loan Fund .......................................................................................... ...... (**) ...... -3 -3 -3

 Department of Housing and Urban Development: 

 Housing Programs: 

 FHA-Mutual Mortgage Insurance Loans ........................................................................... (**) (**) -1 -4 -4 -4

 FHA-General and Special Risk Fund ................................................................................ ...... ...... ...... (**) (**) (**)

 Department of the Interior: 

 Bureau of Reclamation ....................................................................................................... ...... -1 (**) 52 51 51

 Bureau of Indian Affairs ...................................................................................................... (**) (**) (**) 7 7 7

 Assistance to American Samoa Loan Fund ........................................................................ ...... ...... ...... 10 10 10

 Department of State: 

 Administration of Foreign Affairs: 

 Repatriation Loans............................................................................................................ (**) (**) (**) -6 -6 -6

 Department of Transportation: 

 Federal Highway Administration: 

 Transportation Infrastructure Finance and Innovation Fund.............................................. 7 14 57 1,329 1,336 1,343

 Federal Railroad Administration: 

 Railroad Rehabilitation and Improvement Loan Fund ....................................................... 27 30 -245 286 290 316

 Department of the Treasury: 

 Departmental Offices: 

 Community Development Financial Institutions Fund ....................................................... -2 -2 -1 41 41 39

 GSE Mortgage-Backed Securities Purchase .................................................................... 21,803 66,465 ...... 5,074 49,737 71,540

 Troubled Asset Relief Program......................................................................................... 2,433 2,433 ...... ...... ...... 2,433

 Financial Management Service........................................................................................... ...... ...... ...... (**) (**) (**)

 Department of Veterans Affairs: 

 Veterans Benefits Administration: 

 Veterans Housing Benefit Program Fund.......................................................................... -6 -2 -6 1,470 1,474 1,468

 Native American Veteran Housing Fund........................................................................... (**) (**) 1 43 43 43

 Vocational Rehabilitation Loan Fund ................................................................................ (**) (**) (**) 1 1 1

 Environmental Protection Agency: 

 Abatement, Control, and Compliance Loan Program.......................................................... (**) -2 -2 13 11 11

 International Assistance Program: 

 International Security Assistance: 

 Foreign Military Loan Program.......................................................................................... 58 58 (**) 7 7 65

 Military Debt Reduction..................................................................................................... ...... ...... -8 28 28 28

 Agency for International Development: 

 International Debt Reduction ............................................................................................ -23 -26 -16 257 253 231

 Overseas Private Investment Corporation .......................................................................... -6 -1 -29 580 585 579

 Small Business Administration: 

 Business Loan Fund ........................................................................................................... (**) (**) -4 97 97 97

 Disaster Loan Fund ............................................................................................................ -4 -25 -134 7,227 7,206 7,203

 Independent Agencies: 

 Export-Import Bank of the United States............................................................................. 141 -47 -280 2,778 2,590 2,731

 Federal Communications Commission: 

 Spectrum Auction Loan Fund ........................................................................................... (**) (**) -5 59 59 59

 Net Activity, Direct Loan Financing................................................................................. 29,210 81,289 -764 195,773 247,852 277,061

included within each program’s budgetary totals in Table 5. 

(**) Less than $500,000 

...No Transactions 

Note: Federal credit programs provide benefits to the public in the form of direct 

loans and loan guarantees. This table reflects cash transactions and balances of 

the nonbudgetary financing fund accounts that result from the disbursement of 

loans, collection of fees, repayment of principle, sale of collateral, interest, and 

subsidy received from the credit program accounts at net present value in 

accordance with the Credit Reform Act of 1990. Unreimbursed costs such as 

administrative expenses and subsidy payments are reported on a cash basis and 

Note: Details may not add to totals due to rounding. 
28

Table 7. Receipts and Outlays of the U.S. Government by Month, Fiscal Year 2009 

[$ millions] 

Classification Oct. Nov. Dec. Jan. Feb. March April May June July Aug. Sept. 

Fiscal 

Year 

to 

Date 

Comparable

Period

Prior 

F.Y. 

 

Receipts: 

Individual Income Taxes ........................................................ 86,323 60,095 108,880 255,298 273,663

Corporation Income Taxes..................................................... 81 1,994 48,293 50,368 92,532

Social Insurance And Retirement Receipts: 

 Employment and General Retirement.................................. 62,304 67,208 64,158 193,670 191,408

 Unemployment Insurance.................................................... 2,007 2,976 242 5,225 5,657

 Other Retirement ................................................................. 394 322 394 1,110 1,069

Excise Taxes ......................................................................... 3,911 5,321 5,185 14,417 16,040

Estate and Gift Taxes ............................................................ 2,097 2,274 2,186 6,557 6,930

Customs Duties ..................................................................... 2,633 2,225 2,038 6,897 7,114

Miscellaneous Receipts ......................................................... 5,097 2,366 6,435 13,898 11,799

 Total--Receipts This Year.................................................. 164,847 144,782 237,811 547,439 ......

 (On-Budget)...................................................................... 117,998 94,377 191,039 403,414 ......

 (Off-Budget)...................................................................... 46,849 50,405 46,772 144,026 ......

 Total--Receipts Prior Year ................................................... 178,175 151,055 276,982 ...... 606,212

 (On Budget)......................................................................... 133,146 102,705 227,125 ...... 462,976

 (Off Budget)......................................................................... 45,029 48,350 49,857 ...... 143,236

Outlays: 

Legislative Branch ................................................................. 378 343 706 1,427 1,021

Judicial Branch ...................................................................... 706 473 528 1,707 1,593

Department of Agriculture: 

 Commodity Credit Corporation and 

 Foreign Agricultural Service................................................ 6,613 2,694 2,746 12,053 11,928

 Other ................................................................................... 8,090 5,370 8,772 22,232 18,736

Department of Commerce...................................................... 748 745 1,119 2,613 1,893

Department of Defense: 

 Military: 

 Military Personnel .............................................................. 28,995 6,393 14,904 50,292 47,975

 Operation and Maintenance............................................... 19,981 19,222 22,853 62,055 56,870

 International Reconstruction 

 and Other Assistance ....................................................... 2 3 4 9 8

 Procurement ...................................................................... 9,403 10,409 12,610 32,421 27,003

 Research, Development, Test, 

 and Evaluation.................................................................. 5,791 7,442 8,097 21,331 17,836

 Military Construction .......................................................... 1,166 1,179 1,704 4,049 2,745

 Family Housing.................................................................. 197 310 244 751 1,078

 Revolving and Management Funds ................................... 1,096 44 589 1,729 3,301

 Other ................................................................................. -554 626 -521 -448 -418

 Total Military .................................................................. 66,078 45,627 60,484 172,189 156,396

Department of Education ....................................................... 5,609 4,286 6,042 15,937 14,509

Department of Energy............................................................ 2,184 1,620 2,027 5,831 4,499

Department of Health and Human Services: 

 Public Health Service........................................................... 4,377 3,770 4,291 12,438 11,347

 Centers for Medicare And Medicaid Services: 

 Grants to States for Medicaid ............................................ 19,215 16,504 17,965 53,684 50,420

 Federal Hospital Ins. Trust Fund........................................ 22,281 13,225 20,467 55,973 50,704

 Federal Supp. Med. Ins. Trust Fund .................................. 21,759 11,285 17,286 50,330 44,758

 Other ................................................................................. 28,275 13,571 19,909 61,756 55,995

 Administration for Children and Families.............................. 4,236 4,074 4,229 12,539 11,911

 Other ................................................................................... -23,674 -17,555 -20,645 -61,874 -57,620

Department of Homeland Security......................................... 5,060 4,419 5,907 15,385 9,881

Department of Housing and Urban Development .................. 3,884 3,685 4,145 11,714 12,420

Department of the Interior...................................................... 889 880 988 2,757 2,735

Department of Justice............................................................ 2,292 2,262 2,570 7,125 7,058

Department of Labor: 

 Unemployment Trust Fund .................................................. 5,210 4,801 7,761 17,772 9,105

 Other ................................................................................... 1,282 765 1,151 3,198 2,182

Department of State............................................................... 2,372 1,697 2,037 6,106 5,046

Department of Transportation: 

 Highway Trust Fund............................................................. 4,101 3,149 3,091 10,341 9,252

 Other ................................................................................... 2,504 2,169 3,162 7,835 7,221

Department of the Treasury: 

 Interest on Treasury Debt Securities (Gross)....................... 18,984 18,559 97,775 135,318 153,794

 Other ................................................................................... 116,733 91,285 53,764 261,782 5,025

Department of Veterans Affairs: 

 Compensation And Pensions............................................... 6,618 257 6,852 13,727 12,736

 National Service Life............................................................ 89 74 78 241 221

 Other ................................................................................... 4,860 3,728 4,039 12,628 11,004

Corps of Engineers ................................................................ 634 629 906 2,169 1,207

Other Defense Civil Programs ............................................... 3,922 5,238 5,683 14,843 11,825

Environmental Protection....................................................... 645 653 743 2,041 2,059

Executive Office of the President........................................... 82 40 55 177 361

General Services Administration............................................ 20 -73 65 13 95
29

Table 7. Receipts and Outlays of the U.S. Government by Month, Fiscal Year 2009 

[$ millions] 

Classification Oct. Nov. Dec. Jan. March April May June July Aug. Sept. 

Fiscal 

Year 

to 

Date 

Comparable

Period

Prior 

F.Y. 

Feb.

 

Outlays:—Continued:

International Assistance Program: 

 International Security Assistance......................................... 1,100 1,844 586 3,530 1,802

 Multilateral Assistance ......................................................... 88 109 43 240 228

 International Development Assistance................................. 333 398 341 1,071 1,398

 Other ................................................................................... 823 -135 -1,145 -457 -3,193

National Aeronautics and Space Administration .................... 1,483 1,426 1,810 4,719 4,249

National Science Foundation................................................. 477 492 452 1,422 1,374

Office of Personnel Management .......................................... 6,008 5,604 5,335 16,947 16,704

Small Business Administration............................................... 82 81 101 265 214

Social Security Administration: 

 Federal Old-Age and Survivors Ins. 

 Trust Fund (Off-Budget)...................................................... 42,974 42,936 43,613 129,523 123,177

 Federal Disability Ins. Trust 

 Fund (Off-Budget)............................................................... 9,148 9,099 9,259 27,507 25,707

 Other ................................................................................... 7,032 37 5,821 12,890 13,385

Independent Agencies: 

 Fed. Deposit Ins. Corp: 

 Deposit Insurance Fund..................................................... 417 4,853 -3,309 1,961 -47

 FSLIC Resolution Fund...................................................... -1 1 24 24 142

 Postal Service: 

 Off-Budget: 

 Public Enterprise Funds................................................... 256 -367 -294 -404 -1,163

 Other................................................................................ ...... ...... 109 109 ......

 Other ................................................................................. 101 ...... ...... 101 101

 Tennessee Valley Authority ................................................. -28 -245 521 248 158

 Other Independent Agencies ............................................... 5,635 6,534 3,253 15,422 5,850

Undistributed Offsetting Receipts: 

 Employer Share, Employee Retirement............................... -18,701 -4,260 -4,968 -27,929 -26,768

 Interest Received by Trust Funds ........................................ -1,906 52 -86,222 -88,076 -89,181

 Rents and Royalties on Outer 

 Continental Shelf Lands...................................................... -357 -144 -594 -1,095 -2,424

 Other ................................................................................... (**) -9,389 ...... -9,389 -1

Totals This Year: 

 Total Outlays...................................................................... 402,024 309,179 321,435 1,032,638 ......

 (On-Budget)...................................................................... 354,566 258,676 327,942 941,184 ......

 (Off-Budget)...................................................................... 47,457 50,503 -6,507 91,453 ......

 Total-Surplus (+) or Deficit (-) ........................................... -237,177 -164,397 -83,624 -485,198 ......

 (On-Budget)...................................................................... -236,569 -164,299 -136,903 -537,771 ......

 (Off-Budget)...................................................................... -608 -98 +53,279 +52,572 ......

 Total Borrowing from the Public ...................................... 494,505 91,276 -24,887 560,894 89,425

 Total-Outlays Prior Year ...................................................... 235,014 249,293 228,721 ...... 713,028

 (On-Budget)....................................................................... 192,586 200,783 235,395 ...... 628,764

 (Off-Budget)....................................................................... 42,428 48,510 -6,674 ...... 84,264

 Total-Surplus (+) or Deficit (-) Prior Year ............................. -56,838 -98,238 +48,261 ...... -106,816

 (On-Budget)....................................................................... -59,440 -98,078 -8,270 ...... -165,788

 (Off-Budget)....................................................................... +2,601 -160 +56,531 ...... +58,972

... No Transactions 

(* *) Less than $500,000 

Note: Details may not add to totals due to rounding. 
30

Table 8. Trust Fund Impact on Budget Results and Investment Holdings as of December 31, 2008 

[$ millions] 

This Month Fiscal Year to Date Securities held as Investments

Current Fiscal Year 

Classification Beginning of 

Receipts Outlays Excess Receipts Outlays Excess This 

Year This Month

Close of

This Month

Trust Receipts, Outlays, and Investments Held: 

 Airport and Airway ...................................................................................... 1,041 1,040 1 2,258 3,264 -1,006 7,674 7,593 7,855

 Black Lung Disability................................................................................... 50 2,522 -2,472 6,615 2,587 4,029 ...... ...... ......

 Federal Disability Insurance........................................................................ 12,244 9,259 2,985 27,040 27,507 -467 216,487 213,094 215,810

 Federal Employees Life and Health............................................................ ...... 10 -10 ...... -749 749 49,963 50,706 50,695

 Federal Employees Retirement .................................................................. 21,307 5,400 15,907 25,489 16,323 9,166 744,489 737,733 753,649

 Federal Hospital Insurance......................................................................... 25,512 20,530 4,982 58,532 56,158 2,374 318,741 316,700 321,910

 Federal Old-Age and Survivors Insurance .................................................. 93,722 43,613 50,109 182,267 129,523 52,744 2,150,651 2,153,752 2,203,404

 Federal Supplementary Medical Insurance................................................. 21,928 21,168 761 63,816 62,672 1,144 59,090 59,364 59,850

 Hazardous Substance Superfund ............................................................... 549 143 407 570 362 209 2,884 2,706 3,105

 Highways.................................................................................................... 3,021 3,838 -817 7,105 12,355 -5,250 12,811 10,804 10,386

 Military Advances........................................................................................ 2,831 1,864 967 5,802 5,219 583 ...... ...... ......

 Military Retirement...................................................................................... -355 4,032 -4,387 58,334 12,378 45,956 215,949 264,331 260,097

 Railroad Retirement.................................................................................... -594 1,036 -1,630 -6,252 2,849 -9,101 1,863 1,610 1,551

 Unemployment ........................................................................................... 1,863 7,771 -5,908 6,974 17,800 -10,826 72,432 67,362 61,805

 Veterans Life Insurance.............................................................................. 271 39 231 296 243 52 11,301 11,129 11,358

 All Other Trust ............................................................................................ 495 653 -159 1,738 1,531 207 18,266 18,689 18,665

 Total Trust Fund Receipts and Outlays 

 and Investments Held from Table 6-D.................................................. 183,886 122,918 60,968 440,585 350,021 90,564 3,882,600 3,915,574 3,980,138

Less: Interfund Transactions......................................................................... 114,654 114,654 ...... 230,105 230,105 ...... 

Trust Fund Receipts and Outlays on the Basis 

 of Tables 4 & 5 ............................................................................................ 69,233 8,264 60,968 210,479 119,916 90,564 

Total Federal Fund Receipts and Outlays................................................. 168,658 313,251 -144,593 337,214 912,976 -575,762 

 Less: Interfund Transactions....................................................................... 80 80 ...... 254 254 ...... 

Federal Fund Receipts and Outlays on The 

 Basis of Table 4 & 5..................................................................................... 168,578 313,171 -144,593 336,960 912,722 -575,762 

Net Budget Receipts & Outlays ................................................................. 237,811 321,435 -83,624 547,439 1,032,638 -485,198 

Note: Interfund receipts and outlays are transactions between Federal funds and trust 

funds such as Federal payments and contributions, and interest and profits on investments 

in Federal securities. They have no net effect on overall budget receipts and outlays since 

the receipt side of such transactions is offset against budget outlays. In this table, Interfund 

receipts are shown as an adjustment to arrive at total receipts and outlays of trust funds 

respectively. 

... No Transactions 

Table 9. Summary of Receipts by Source, and Outlays by Function of the U.S. Government, December 2008 and Other 

Periods 

[$ millions] 

Classification This Month Fiscal Year 

to Date 

Comparable Period 

Prior Fiscal Year 

Receipts 

Individual Income Taxes .................................................................................................................. 108,880 255,298 273,663 

Corporation Income Taxes............................................................................................................... 48,293 50,368 92,532 

Social Insurance and Retirement Receipts: 

 Employment and General Retirement............................................................................................ 64,158 193,670 191,408 

 Unemployment Insurance.............................................................................................................. 242 5,225 5,657 

 Other Retirement ........................................................................................................................... 394 1,110 1,069 

Excise Taxes ................................................................................................................................... 5,185 14,417 16,040 

Estate and Gift Taxes ...................................................................................................................... 2,186 6,557 6,930 

Customs Duties ............................................................................................................................... 2,038 6,897 7,114 

Miscellaneous Receipts ................................................................................................................... 6,435 13,898 11,799 

 Total.......................................................................................................................................... 237,811 547,439 606,212 

Net Outlays 

National Defense ............................................................................................................................. 63,114 180,088 163,831 

International Affairs.......................................................................................................................... 1,601 10,180 5,193 

General Science, Space, and Technology....................................................................................... 2,413 6,276 5,816 

Energy ............................................................................................................................................. 423 500 -90 

Natural Resources and Environment ............................................................................................... 3,977 8,505 7,718 

Agriculture ....................................................................................................................................... 3,976 13,185 13,622 

Commerce and Housing Credit........................................................................................................ 50,337 262,581 1,656 

Transportation ................................................................................................................................. 7,730 22,052 19,673 

Community and Regional Development........................................................................................... 3,304 9,293 6,860 

Education, Training, Employment and Social Services .................................................................... 7,978 22,215 20,477 

Health .............................................................................................................................................. 24,540 73,584 69,020 

Medicare.......................................................................................................................................... 36,181 102,776 90,844 

Income Security............................................................................................................................... 37,469 102,442 86,736 

Social Security................................................................................................................................. 52,867 157,023 148,887 

Veterans Benefits and Services....................................................................................................... 11,116 26,649 23,893 

Administration of Justice.................................................................................................................. 4,791 12,659 10,933 

General Government ....................................................................................................................... 2,201 6,321 5,083 

Net Interest...................................................................................................................................... 12,981 54,721 62,070 

Undistributed Offsetting Receipts .................................................................................................... -5,563 -38,413 -29,192 

 Total.......................................................................................................................................... 321,435 1,032,638 713,028 

Note: Details may not add to totals due to rounding.
31

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 on-budget 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, January 

1995 (Available from the U.S. Government Accounting Office, at 

http://www.gao.gov/new.items/do5734sp, or by calling 202-512-

6000. This glossary provides a basic reference document of 

standardized definitions of terms used by the Federal Government in 

the budget making process. 

• Daily Treasury Statement (Available on the internet at 

http://www.fms.treas.gov/). 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 

from GPO, Washington, D.C. 20402 on a subscription basis only and 

on the internet at http://www.fms.treas.gov/opd/opd.htm). This 

publication provides detailed information concerning the public debt. 

• Treasury Bulletin (Available from GPO, Washington, D.C. 20402 on a 

subscription or single copy and on the internet at 

http://www.fms.treas.gov/). 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. 20402 on a subscription basis only and 

on the internet at http://www.access.gpo.gov/). This publication is a 

single volume which provides budget information and contains: 

- Appendix, The Budget of the United States Government, FY 

20__ 

- The United States Budget in Brief, FY 20__ 

- Analytical Perspectives 

- Historical Tables 

• Combined Statement of Receipts, Outlays, and Balances of the 

United States Government (Available from Financial Management 

Services, U.S. Department of Treasury, Washington, D.C. 20227 and 

on the internet at http://www.fms.treas.gov/annualreport). This 

report includes budgetary results at the summary level and presents 

individual receipt and appropriation accounts at the detail level. 
32

Scheduled Release

The release date for the January 2009 

Statement will be 2:00 p.m. EST February 11, 2009. 

The Monthly Treasury Statement is available on the Department of Commerce’s Economic Bulletin Board. 

For information call (202) 482-1986. 

Internet service subscribers can access the current issue of the Monthly Treasury Statement through the 

Financial Management Service’s home page: 

http://www.fms.treas.gov