Monthly Treasury Statement 

of Receipts and Outlays 

of the United States Government 

 

For Fiscal Year 2010 Through December 31, 2009, and Other Periods 

Highlights 

This issue includes a reclassification of gift and donation receipts 

from Governmental Receipts in Table 4 to Proprietary Receipts from the Public in Table 5 in the 

amounts of $248 million for Fiscal Year 2009 and $58 million for year to date Fiscal Year 2010. 

 Federal old-age and survivors insurance trust fund and Federal disability insurance trust fund benefit 

payments for January 3, 2010, were accelerated to December 31, 2009. 

This issue includes the semi-annual interest payment to trust funds investing 

in government securities. 

 

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 

RECEIPTS

OUTLAYS

DEFICIT

-400

-200

0

200

400

600

800

1,000

B

I

L

L

I

O

N

S

RECEIPTS, OUTLAYS, AND SURPLUS/DEFICIT 

THROUGH DECEMBER 2009
2

Introduction 

The Monthly Treasury Statement of Receipts and Outlays of the United 

States Government (MTS) is prepared by the Financial Management 

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

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

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

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

Federal Reserve banks. 

AUDIENCE 

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

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

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

businesses whose operations depend upon or are related to the 

Government's financial operations. 

DISCLOSURE STATEMENT 

This statement summarizes the financial activities of the Federal 

Government and off-budget Federal entities conducted in accordance 

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

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

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

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

receipts are treated as deductions from gross receipts; revolving and 

management fund receipts, reimbursements and refunds of monies 

previously expended are treated as deductions from gross outlays; and 

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

basis. Major information sources include accounting data reported by 

Federal entities, disbursing officers, and Federal Reserve banks. 

TRIAD OF PUBLICATIONS 

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

Treasury Statement is published each working day of the Federal 

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

Treasury based upon reporting of the Treasury account balances by 

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

outlays, based on agency reporting. The Combined Statement of 

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

official publication of the detailed receipts and outlays of the 

Government. It is published annually in accordance with legislative 

mandates given to the Secretary of the Treasury. 

DATA SOURCES AND INFORMATION 

The Explanatory Notes section of this publication provides information 

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

relevant to the MTS. 

Table 1. Summary of Receipts, Outlays, and the Deficit/Surplus of the U.S. Government, Fiscal Years 2009 and 2010, 

 by Month 

[$ millions] 

Period Receipts Outlays Deficit/Surplus (-) 

FY 2009 

 October................................................................... 164,829 320,360 155,531 

 November............................................................... 144,769 269,970 125,201 

 December............................................................... 237,786 289,540 51,754 

 January................................................................... 226,090 289,548 63,457 

 February ................................................................. 87,312 281,171 193,859 

 March ..................................................................... 128,926 320,514 191,589 

 April ........................................................................ 266,206 287,113 20,907 

 May......................................................................... 117,217 306,868 189,651 

 June........................................................................ 215,340 309,671 94,332 

 July ......................................................................... 151,481 332,160 180,680 

 August .................................................................... 145,529 249,084 103,555 

 September.............................................................. 218,880 264,088 45,207 

 Year-to-Date ........................................................ 2,104,365 3,520,088 1,415,722 

FY 2010 

 October................................................................... 135,294 311,658 176,364 

 November............................................................... 133,564 253,853 120,289 

 December............................................................... 218,919 310,773 91,854 

 Year-to-Date ........................................................ 487,776 876,284 388,507 

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

Table 2. Summary of Budget and Off-Budget Results and Financing of the U.S. Government, December 2009 and Other 

 Periods 

[$ millions] 

Classification This 

Month 

Current 

Fiscal 

Year to Date 

Budget 

Estimates Full Fiscal 

Year1

Prior 

Fiscal Year 

to Date 

(2009) 

Budget 

Estimates 

Next Fiscal 

Year (2011)1

 

Total On-Budget and Off-Budget Results: 

Total Receipts....................................................................................................... 218,919 487,776 2,264,362 547,384 2,591,243 

 On-Budget Receipts .......................................................................................... 173,093 345,036 1,603,024 403,358 1,891,544 

 Off-Budget Receipts ........................................................................................... 45,825 142,740 661,338 144,026 699,699 

Total Outlays ........................................................................................................ 310,773 876,284 3,766,012 879,870 3,714,717 

 On-Budget Outlays ............................................................................................ 283,333 739,744 3,214,586 788,417 3,143,219 

 Off-Budget Outlays ............................................................................................. 27,439 136,539 551,426 91,453 571,498 

Total Surplus (+) or Deficit (-)................................................................................ -91,854 -388,507 -1,501,650 -332,486 -1,123,474 

 On-Budget Surplus (+) or Deficit (-) ................................................................... -110,240 -394,708 -1,611,562 -385,059 -1,251,675 

 Off-Budget Surplus (+) or Deficit (-) .................................................................... +18,386 +6,201 +109,912 +52,572 +128,201 

Total On-Budget and Off-Budget Financing.......................................................... 91,854 388,507 1,501,650 332,486 1,123,474 

Means of Financing: 

 Borrowing from the Public................................................................................... 98,367 261,730 1,719,063 560,894 1,014,900 

 Reduction of Operating Cash, Increase (-).......................................................... -77,398 81,671 ...... 4,961 -200,000 

 By Other Means.................................................................................................. 70,884 45,107 -217,413 -233,369 308,574 

1These estimates are based on the FY 2010 Mid -Session Review, released by the Office 

of Management and Budget on August 25, 2009. 

... 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 2009 

 and 2010 

Receipts

Outlays

Deficit (-) /Surplus

-300

-200

-100

0

100

200

300

400

Oct

FY

2009

Dec Feb Apr Jun Aug Oct

FY

2010

Dec

[$ billions]
4

Figure 2. Monthly Receipts of the U.S. Government, by Source, Fiscal Years 2009 and 2010 

Figure 3. Monthly Outlays of the U.S. Government, by Function, Fiscal Years 2009 and 2010 

Other Taxes and Receipts

Income Taxes

Social Security & Retirement

Total Receipts

0

50

100

150

200

250

300

Oct

FY

2009

Dec Feb Apr Jun Aug Oct

FY

2010

Dec

[$ billions]

Net Interest

National Defense

Other Non-Defense

Social Security & M edicare

Total Outlays

0

50

100

150

200

250

300

350

400

450

Oct

FY

2009

Dec Feb Apr Jun Aug Oct

FY

2010

Dec

[$ billions]
5

Table 3. Summary of Receipts and Outlays of the U.S. Government, December 2009 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 ......................................................................................................... 98,625 207,731 255,298 1,027,798 

Corporation Income Taxes...................................................................................................... 40,530 33,925 50,368 163,782 

Social Insurance and Retirement Receipts: 

 Employment and General Retirement (Off-Budget) .............................................................. 45,825 142,740 144,026 661,338 

 Employment and General Retirement (On-Budget) .............................................................. 15,138 46,305 49,645 193,226 

 Unemployment Insurance..................................................................................................... 454 5,448 5,225 51,396 

 Other Retirement .................................................................................................................. 411 1,121 1,110 4,337 

Excise Taxes .......................................................................................................................... 5,868 16,319 14,417 68,068 

Estate and Gift Taxes ............................................................................................................. 1,361 3,966 6,557 19,429 

Customs Duties ...................................................................................................................... 1,853 5,924 6,897 20,464 

Miscellaneous Receipts .......................................................................................................... 8,853 24,296 13,842 54,524 

 Total Receipts ................................................................................................................... 218,919 487,776 547,384 2,264,362 

 (On-Budget)..................................................................................................................... 173,093 345,036 403,358 1,603,024 

 (Off-Budget)..................................................................................................................... 45,825 142,740 144,026 661,338 

Budget Outlays 

Legislative Branch .................................................................................................................. 404 1,284 1,423 5,791 

Judicial Branch ....................................................................................................................... 576 1,813 1,707 7,210 

Department of Agriculture....................................................................................................... 12,891 38,558 34,285 133,698 

Department of Commerce....................................................................................................... 875 2,691 2,613 16,326 

Department of Defense-Military .............................................................................................. 63,015 176,370 172,181 692,397 

Department of Education ........................................................................................................ 7,771 23,088 15,937 102,397 

Department of Energy............................................................................................................. 2,685 7,162 5,836 46,364 

Department of Health and Human Services............................................................................ 70,104 208,487 184,832 879,594 

Department of Homeland Security.......................................................................................... 3,907 11,940 15,385 50,833 

Department of Housing and Urban Development ................................................................... 5,863 13,799 11,714 53,047 

Department of the Interior....................................................................................................... 1,148 3,313 2,752 13,072 

Department of Justice............................................................................................................. 2,304 7,831 7,125 31,420 

Department of Labor............................................................................................................... 17,011 42,276 23,466 160,573 

Department of State................................................................................................................ 2,892 6,106 6,106 28,952 

Department of Transportation................................................................................................. 7,642 21,269 18,177 91,089 

Department of the Treasury: 

 Interest on Treasury Debt Securities (Gross)........................................................................ 104,632 145,392 135,318 465,444 

 Other .................................................................................................................................... 19,130 27,618 106,568 168,869 

Department of Veterans Affairs............................................................................................... 12,472 30,618 26,588 109,527 

Corps of Engineers................................................................................................................. 995 2,469 2,169 9,744 

Other Defense Civil Programs ................................................................................................ 4,736 12,973 14,843 48,568 

Environmental Protection Agency........................................................................................... 443 2,019 2,041 10,760 

Executive Office of the President............................................................................................ 48 138 177 748 

General Services Administration............................................................................................. -213 191 13 2,290 

International Assistance Program........................................................................................... 1,475 4,753 4,378 23,588 

National Aeronautics and Space Administration ..................................................................... 1,998 4,651 4,719 18,759 

National Science Foundation.................................................................................................. 480 1,534 1,416 8,143 

Office of Personnel Management ........................................................................................... 5,931 18,310 16,947 71,618 

Small Business Administration................................................................................................ 121 340 265 1,320 

Social Security Administration ................................................................................................ 95,398 218,095 169,920 755,265 

Other Independent Agencies .................................................................................................. -43,843 -36,811 17,458 34,543 

Allowances ............................................................................................................................. ...... ...... ...... 8,035 

Undistributed Offsetting Receipts: 

 Interest.................................................................................................................................. -86,585 -90,078 -88,076 -200,449 

 Other .................................................................................................................................... -5,532 -31,916 -38,413 -83,523 

 Total Outlays..................................................................................................................... 310,773 876,284 879,870 3,766,012 

 (On-Budget)..................................................................................................................... 283,333 739,744 788,417 3,214,586 

 (Off-Budget)..................................................................................................................... 27,439 136,539 91,453 551,426 

 Surplus (+) or Deficit (-).................................................................................................... -91,854 -388,507 -332,486 -1,501,650 

 (On-Budget)..................................................................................................................... -110,240 -394,708 -385,059 -1,611,562 

 (Off-Budget)..................................................................................................................... +18,386 +6,201 +52,572 +109,912 

1These estimates are based on the FY 2010 Mid -Session Review, released by the Office 

of Management and Budget on August 25, 2009. 

...No Transactions 

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

Table 4. Receipts of the U.S. Government, December 2009 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.......................................................................................................... 193,376 216,028 250,826 

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

 Other .............................................................................................................. 17,448 23,132 26,401 

 Total--Individual Income Taxes.................................................................. 100,824 2,199 98,625 239,162 31,432 207,731 277,229 21,931 255,298 

Corporation Income Taxes............................................................................. 45,500 4,970 40,530 57,594 23,669 33,925 65,480 15,112 50,368 

Social Insurance and Retirement Receipts: 

 Employment and General Retirement: 

 Federal Old-Age and Survivors Ins. Trust Fund: 

 Federal Insurance Contributions Act Taxes ................................................ 145,581 ...... 45,581 128,111 ...... 128,111 128,438 ...... 128,438 

 Self-Employment Contributions Act Taxes.................................................. 1381 ...... 381 698 ...... 698 725 ...... 725 

 Adjustments Attributable to Prior Years ...................................................... 1-6,786 ...... -6,786 -6,786 ...... -6,786 -6,043 ...... -6,043 

 Total--FOASI Trust Fund .......................................................................... 39,176 ...... 39,176 122,023 ...... 122,023 123,120 ...... 123,120 

 Federal Disability Insurance Trust Fund: 

 Federal Insurance Contributions Act Taxes ................................................ 17,740 ...... 7,740 21,754 ...... 21,754 21,810 ...... 21,810 

 Self-Employment Contributions Act Taxes.................................................. 165 ...... 65 119 ...... 119 122 ...... 122 

 Adjustments Attributable to Prior Years ...................................................... 1-1,155 ...... -1,155 -1,155 ...... -1,155 -1,026 ...... -1,026 

 Total--FDI Trust Fund ............................................................................... 6,650 ...... 6,650 20,718 ...... 20,718 20,906 ...... 20,906 

 Federal Hospital Insurance Trust Fund: 

 Federal Insurance Contributions Act Taxes ................................................ 117,018 ...... 17,018 47,350 ...... 47,350 48,911 ...... 48,911 

 Self-Employment Contributions Act Taxes.................................................. 1165 ...... 165 298 ...... 298 310 ...... 310 

 Adjustments Attributable to Prior Years ...................................................... 1-2,422 ...... -2,422 -2,422 ...... -2,422 -716 ...... -716 

 Total--FHI Trust Fund ............................................................................... 14,761 ...... 14,761 45,226 ...... 45,226 48,505 ...... 48,505 

 Railroad Retirement : 

 Rail Pension and Supplemental Annuity ..................................................... 174 (**) 174 509 (**) 508 526 (**) 526 

 Social Security Equivalent Account............................................................. 203 (**) 203 571 (**) 570 614 (**) 614 

 Total--Employment and General Retirement:............................................ 60,964 (**) 60,963 189,046 (**) 189,046 193,671 (**) 193,670 

 Unemployment Insurance: 

 Deposits by States........................................................................................ 418 ...... 418 4,803 ...... 4,803 4,451 ...... 4,451 

 Federal Unemployment Tax Act Taxes......................................................... 39 4 36 636 12 624 763 13 750 

 Railroad Unemployment Taxes..................................................................... (**) ...... (**) 21 ...... 21 23 ...... 23 

 Total--Unemployment Insurance................................................................. 457 4 454 5,460 12 5,448 5,238 13 5,225 

 Other Retirement: 

 Federal Employees Retirement - Employee Share ....................................... 408 ...... 408 1,112 ...... 1,112 1,101 ...... 1,101 

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

 Total--Other Retirement.............................................................................. 411 ...... 411 1,121 ...... 1,121 1,110 ...... 1,110 

 Total--Social Insurance and Retirement Receipts................................ 61,832 4 61,828 195,627 12 195,614 200,019 13 200,006 

Excise Taxes: 

 Miscellaneous Excise Taxes........................................................................... 2,147 207 1,940 7,774 462 7,312 5,459 369 5,091 

 Airport and Airway Trust Fund ........................................................................ 886 ...... 886 2,031 ...... 2,031 2,104 ...... 2,104 

 Highway Trust Fund........................................................................................ 2,988 ...... 2,988 6,851 ...... 6,851 7,105 ...... 7,105 

 Black Lung Disability Trust Fund..................................................................... 55 ...... 55 125 ...... 125 117 ...... 117 

 Total--Excise Taxes .................................................................................... 6,075 207 5,868 16,781 462 16,319 14,786 369 14,417 

Estate and Gift Taxes ..................................................................................... 1,437 76 1,361 4,255 289 3,966 6,861 304 6,557 

Customs Duties .............................................................................................. 1,950 97 1,853 6,210 286 5,924 7,202 305 6,897 

Miscellaneous Receipts: 

 Deposits of Earnings by Federal Reserve Banks............................................ 7,132 ...... 7,132 19,263 ...... 19,263 9,767 ...... 9,767 

 Universal Service Fund................................................................................... 1,366 ...... 1,366 2,094 ...... 2,094 2,199 ...... 2,199 

 All Other.......................................................................................................... 357 1 356 2,963 23 2,940 1,918 41 1,877 

 Total -- Miscellaneous Receipts................................................................. 8,854 1 8,853 24,320 23 24,296 13,883 41 13,842 

 Total -- Receipts.......................................................................................... 226,473 7,554 218,919 543,950 56,173 487,776 585,459 38,076 547,384 

 Total -- On-Budget ...................................................................................... 180,648 7,554 173,093 401,209 56,173 345,036 441,434 38,076 403,358 

 Total -- Off-Budget ...................................................................................... 45,825 ...... 45,825 142,740 ...... 142,740 144,026 ...... 144,026 

1In accordance with the Social Security Act as amended: “Individual income taxes, ...No Transactions 

Withheld” have been increased and “Federal Insurance Contribution Act Taxes” (**) Less than $500,000 

correspondingly decreased by $9,720 million to correct estimates for the quarter Note: Details may not add to totals due to rounding. 

ending December 31, 2008. “Individual income taxes, Other” have been increased 

and “Self-Employment Contribution Act Taxes” correspondingly decreased by 

$644 million to correct estimates for calendar year 2007 and prior. 
7

Table 5. Outlays of the U.S. Government, December 2009 and Other Periods - Continued 

[$ millions] 

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

Classification Gross 

Outlays

Applicable 

Receipts Outlays Gross Outlays

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays 

 

Legislative Branch: 

 Senate ..................................................................................................................... 71 (**) 70 223 1 223 217 1 216 

 House of Representatives........................................................................................ 130 (**) 130 368 1 367 339 (**) 338 

 Joint Items ............................................................................................................... 1 ...... 1 4 ...... 4 10 ...... 10 

 Capitol Police........................................................................................................... 24 ...... 24 85 ...... 85 77 ...... 77 

 Congressional Budget Office ................................................................................... 4 ...... 4 12 ...... 12 10 ...... 10 

 Architect of the Capitol............................................................................................. 40 (**) 40 138 1 137 133 1 132 

 Library of Congress ................................................................................................. 57 1 56 250 2 248 421 3 418 

 Government Printing Office...................................................................................... 22 ...... 22 38 ...... 38 71 ...... 71 

 Government Accountability Office............................................................................ 48 ...... 48 149 ...... 149 133 ...... 133 

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

 Other Legislative Branch Agencies .......................................................................... 6 ...... 6 28 ...... 28 17 ...... 17 

 Proprietary Receipts from the Public........................................................................ ...... 3 -3 ...... 6 -6 ...... 7 -7 

 Intrabudgetary Transactions .................................................................................... (**) ...... (**) -13 ...... -13 -5 ...... -5 

 Total--Legislative Branch.................................................................................... 408 4 404 1,295 11 1,284 1,435 12 1,423 

Judicial Branch: 

 Supreme Court of the United States ........................................................................ 6 ...... 6 27 ...... 27 26 ...... 26 

 Courts of Appeals, District Courts, and Other 

 Judicial Services..................................................................................................... 577 ...... 577 1,791 ...... 1,791 1,663 ...... 1,663 

 Other ....................................................................................................................... 21 ...... 21 46 ...... 46 45 ...... 45 

 Proprietary Receipts from the Public........................................................................ ...... 3 -3 ...... 27 -27 ...... 25 -25 

 Intrabudgetary Transactions .................................................................................... -25 ...... -25 -25 ...... -25 -2 ...... -2 

 Total--Judicial Branch ......................................................................................... 579 3 576 1,840 27 1,813 1,732 25 1,707 

Department of Agriculture: 

 Agricultural Research Service.................................................................................. 87 ...... 87 314 ...... 314 314 ...... 314 

 National Institute of Food and Agriculture: 

 Research and Education Activities......................................................................... 44 ...... 44 138 ...... 138 153 ...... 153 

 Extension Activities................................................................................................ 34 ...... 34 99 ...... 99 102 ...... 102 

 Other ..................................................................................................................... 6 ...... 6 18 ...... 18 14 ...... 14 

 Animal and Plant Health Inspection Service ............................................................ 96 ...... 96 308 ...... 308 298 ...... 298 

 Food Safety and Inspection Service ........................................................................ 69 ...... 69 254 ...... 254 241 ...... 241 

 Agricultural Marketing Service ................................................................................. 76 ...... 76 395 ...... 395 468 ...... 468 

 Risk Management Agency: 

 Administrative and Operating Expenses ................................................................ 5 ...... 5 20 ...... 20 20 ...... 20 

 Federal Crop Insurance Corporation Fund............................................................. 507 58 450 1,545 2,322 -777 2,366 3,110 -744 

 Farm Service Agency: 

 Salaries and Expenses .......................................................................................... -204 ...... -204 56 ...... 56 394 ...... 394 

 USDA Disaster Assistance .................................................................................... 268 ...... 268 268 ...... 268 ...... ...... ...... 

 Agricultural Disaster Relief Fund............................................................................ 89 ...... 89 165 ...... 165 ...... ...... ...... 

 Commodity Credit Corporation .............................................................................. 3,311 770 2,541 11,942 1,553 10,389 13,369 1,893 11,475 

 Tobacco Trust Fund............................................................................................... 232 ...... 232 236 ...... 236 424 ...... 424 

 Agricultural Credit Insurance Fund......................................................................... 327 49 278 358 85 273 31 95 -64 

 Other ..................................................................................................................... 10 ...... 10 26 ...... 26 69 ...... 69 

 Total--Farm Service Agency ................................................................................ 4,034 819 3,215 13,050 1,638 11,413 14,286 1,988 12,298 

 Natural Resources Conservation Service: 

 Conservation Operations ....................................................................................... 65 ...... 65 224 ...... 224 203 ...... 203 

 Farm Security and Rural Investment Programs ..................................................... 194 ...... 194 415 ...... 415 486 ...... 486 

 Other ..................................................................................................................... 38 ...... 38 92 ...... 92 75 ...... 75 

 Rural Development .................................................................................................. -419 ...... -419 -296 ...... -296 -40 ...... -40 

 Rural Housing Service: 

 Rural Housing Insurance Fund .............................................................................. 513 69 444 618 185 434 274 202 71 

 Rental Assistance Program ................................................................................... 84 ...... 84 248 ...... 248 236 ...... 236 

 Other ..................................................................................................................... 23 ...... 23 64 ...... 64 50 ...... 50 

 Rural Utilities Service: 

 Rural Electrification and Telecommunications Fund .............................................. 92 352 -260 93 854 -761 100 636 -536 

 Other ..................................................................................................................... 58 24 35 191 49 142 178 57 121 

 Foreign Agricultural Service..................................................................................... 106 ...... 106 493 ...... 493 578 ...... 578 

 Food and Nutrition Service: 

 Food Stamp Program ............................................................................................ 5,730 ...... 5,730 17,128 ...... 17,128 12,221 ...... 12,221 

 Child Nutrition Programs........................................................................................ 1,735 ...... 1,735 4,816 ...... 4,816 4,460 ...... 4,460 

 Special Supplemental Nutrition Program for 

 Women, Infants, and Children (WIC) .................................................................... 588 ...... 588 1,638 ...... 1,638 1,673 ...... 1,673 

 Other ..................................................................................................................... 14 ...... 14 160 ...... 160 114 ...... 114 

 Total--Food and Nutrition Service ........................................................................ 8,067 ...... 8,067 23,742 ...... 23,742 18,468 ...... 18,468 

 Forest Service: 

 National Forest System.......................................................................................... 132 ...... 132 502 ...... 502 380 ...... 380 

 Capital Improvement and Maintenance ................................................................. 48 ...... 48 164 ...... 164 126 ...... 126 

 Wildland Fire Management.................................................................................... 115 ...... 115 456 ...... 456 632 ...... 632 

 Forest Service Permanent Appropriations ............................................................. 14 ...... 14 45 ...... 45 51 ...... 51 

 Other ..................................................................................................................... 71 ...... 71 245 ...... 245 249 ...... 249 

 Total--Forest Service ........................................................................................... 379 ...... 379 1,412 ...... 1,412 1,438 ...... 1,438 

 Other ....................................................................................................................... 137 5 133 360 12 348 312 12 300 

 Proprietary Receipts from the Public........................................................................ ...... 79 -79 ...... 178 -178 ...... 201 -201 

 Intrabudgetary Transactions .................................................................................... (**) ...... (**) -3 ...... -3 -128 ...... -128 

 Total--Department of Agriculture........................................................................ 14,297 1,406 12,891 43,796 5,238 38,558 40,491 6,206 34,285 

 
8

Table 5. Outlays of the U.S. Government, December 2009 and Other Periods - Continued 

[$ millions] 

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

Classification Gross 

Outlays

Applicable 

Receipts Outlays Gross Outlays

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays 

 

Department of Commerce: 

 Economic Development Administration ................................................................... 23 (**) 23 72 (**) 72 60 (**) 60 

 Bureau of the Census .............................................................................................. 316 ...... 316 835 ...... 835 545 ...... 545 

 International Trade Administration ........................................................................... 41 ...... 41 113 ...... 113 86 ...... 86 

 National Oceanic and Atmospheric Administration .................................................. 439 2 437 1,324 4 1,320 1,226 1 1,225 

 National Institute of Standards and Technology....................................................... 73 ...... 73 222 ...... 222 201 ...... 201 

 National Telecommunication and Information Administration................................... 9 ...... 9 44 ...... 44 325 ...... 325 

 Other ....................................................................................................................... -12 4 -16 86 13 73 158 6 153 

 Proprietary Receipts from the Public........................................................................ ...... -11 11 ...... -10 10 ...... -17 17 

 Intrabudgetary Transactions .................................................................................... -19 ...... -19 2 ...... 2 2 ...... 2 

 Total--Department of Commerce ........................................................................ 870 -4 875 2,698 7 2,691 2,603 -10 2,613 

Department of Defense-Military: 

 Military Personnel: 

 Department of the Army......................................................................................... 7,508 ...... 7,508 23,260 ...... 23,260 21,530 ...... 21,530 

 Department of the Navy......................................................................................... 4,742 ...... 4,742 15,112 ...... 15,112 14,387 ...... 14,387 

 Department of the Air Force................................................................................... 3,554 ...... 3,554 11,336 ...... 11,336 10,630 ...... 10,630 

 Defense Agencies.................................................................................................. ...... ...... ...... 4,516 ...... 4,516 3,745 ...... 3,745 

 Total--Military Personnel ...................................................................................... 15,805 ...... 15,805 54,224 ...... 54,224 50,292 ...... 50,292 

 Operation and Maintenance: 

 Department of the Army......................................................................................... 9,170 ...... 9,170 23,193 ...... 23,193 22,496 ...... 22,496 

 Department of the Navy......................................................................................... 4,232 ...... 4,232 12,476 ...... 12,476 13,096 ...... 13,096 

 Department of the Air Force................................................................................... 4,763 ...... 4,763 13,397 ...... 13,397 13,022 ...... 13,022 

 Defense Agencies.................................................................................................. 5,353 ...... 5,353 14,796 ...... 14,796 13,441 ...... 13,441 

 Total--Operation and Maintenance .................................................................... 23,517 ...... 23,517 63,862 ...... 63,862 62,055 ...... 62,055 

 International Reconstruction and Other Assistance: 

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

 Procurement: 

 Department of the Army......................................................................................... 4,924 ...... 4,924 11,973 ...... 11,973 11,828 ...... 11,828 

 Department of the Navy......................................................................................... 4,691 ...... 4,691 11,104 ...... 11,104 9,771 ...... 9,771 

 Department of the Air Force................................................................................... 2,909 ...... 2,909 6,341 ...... 6,341 9,201 ...... 9,201 

 Defense Agencies.................................................................................................. 606 ...... 606 1,572 ...... 1,572 1,621 ...... 1,621 

 Total--Procurement.............................................................................................. 13,130 ...... 13,130 30,991 ...... 30,991 32,421 ...... 32,421 

 Research, Development, Test, and Evaluation: 

 Department of the Army......................................................................................... 1,052 ...... 1,052 2,751 ...... 2,751 2,951 ...... 2,951 

 Department of the Navy......................................................................................... 1,991 ...... 1,991 4,781 ...... 4,781 5,114 ...... 5,114 

 Department of the Air Force................................................................................... 2,228 ...... 2,228 6,563 ...... 6,563 7,692 ...... 7,692 

 Defense Agencies.................................................................................................. 1,883 ...... 1,883 4,858 ...... 4,858 5,575 ...... 5,575 

 Total--Research, Development, Test, and Evaluation.......................................... 7,154 ...... 7,154 18,953 ...... 18,953 21,331 ...... 21,331 

 Military Construction: 

 Department of the Army......................................................................................... 652 ...... 652 1,689 ...... 1,689 1,264 ...... 1,264 

 Department of the Navy......................................................................................... 249 ...... 249 711 ...... 711 382 ...... 382 

 Department of the Air Force................................................................................... 140 ...... 140 371 ...... 371 350 ...... 350 

 Defense Agencies.................................................................................................. 996 ...... 996 2,398 ...... 2,398 2,054 ...... 2,054 

 Total--Military Construction .................................................................................. 2,037 ...... 2,037 5,169 ...... 5,169 4,049 ...... 4,049 

 Family Housing: 

 Department of the Army......................................................................................... 49 (**) 48 169 1 168 176 (**) 176 

 Department of the Navy......................................................................................... 29 ...... 29 92 ...... 92 123 ...... 123 

 Department of the Air Force................................................................................... 136 ...... 136 296 ...... 296 307 ...... 307 

 Defense Agencies.................................................................................................. 73 4 69 114 6 109 145 ...... 145 

 Revolving and Management Funds: 

 Department of the Navy......................................................................................... 147 ...... 147 308 ...... 308 432 ...... 432 

 Defense Agencies: 

 Working Capital Fund .......................................................................................... 1,456 ...... 1,456 2,639 ...... 2,639 1,128 ...... 1,128 

 Other.................................................................................................................... -22 ...... -22 -3 ...... -3 169 ...... 169 

 Allowances .............................................................................................................. 1 ...... 1 7 ...... 7 1 ...... 1 

 Trust Funds: 

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

 Department of the Navy......................................................................................... 1 ...... 1 5 ...... 5 7 ...... 7 

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

 Defense Agencies.................................................................................................. 13 ...... 13 45 ...... 45 46 ...... 46 

 Proprietary Receipts from the Public: 

 Department of the Army......................................................................................... ...... 491 -491 ...... 454 -454 ...... 539 -539 

 Department of the Navy......................................................................................... ...... 12 -12 ...... 48 -48 ...... 207 -207 

 Department of the Air Force................................................................................... ...... 29 -29 ...... 7 -7 ...... -25 25 

 Defense Agencies.................................................................................................. ...... 20 -20 ...... 200 -200 ...... 46 -46 

 Intrabudgetary Transactions: 

 Department of the Army......................................................................................... -37 ...... -37 124 ...... 124 317 ...... 317 

 Department of the Navy......................................................................................... -4 ...... -4 28 ...... 28 3 ...... 3 

 Department of the Air Force................................................................................... 106 ...... 106 147 ...... 147 22 ...... 22 

 Defense Agencies.................................................................................................. -22 ...... -22 -94 ...... -94 -85 ...... -85 

 Offsetting Governmental Receipts: 

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

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

 Total--Department of Defense--Military............................................................ 63,572 557 63,015 177,087 717 176,370 172,953 772 172,181 

 
9

Table 5. Outlays of the U.S. Government, December 2009 and Other Periods - Continued 

[$ millions] 

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

Classification Gross 

Outlays

Applicable 

Receipts Outlays Gross Outlays

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays 

 

Department of Education: 

 Office of Elementary and Secondary Education: 

 Education for the Disadvantaged........................................................................... 1,387 ...... 1,387 4,515 ...... 4,515 3,869 ...... 3,869 

 Impact Aid.............................................................................................................. 51 ...... 51 276 ...... 276 467 ...... 467 

 School Improvement Programs.............................................................................. 530 ...... 530 1,237 ...... 1,237 1,277 ...... 1,277 

 State Fiscal Stabilization Fund, Recovery Act........................................................ 1,798 ...... 1,798 5,594 ...... 5,594 ...... ...... ...... 

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

 Total--Office of Elementary and Secondary Education ........................................ 3,773 ...... 3,773 11,645 ...... 11,645 5,635 ...... 5,635 

 Office of Innovation and Improvement ..................................................................... 77 ...... 77 244 ...... 244 252 ...... 252 

 Office of Safe and Drug-Free Schools ..................................................................... 69 ...... 69 180 ...... 180 192 ...... 192 

 Office of English Language Acquisition.................................................................... 91 ...... 91 171 ...... 171 171 ...... 171 

 Office of Special Education and Rehabilitative Services: 

 Special Education.................................................................................................. 1,531 ...... 1,531 3,862 ...... 3,862 3,092 ...... 3,092 

 Rehabilitation Services and Disability Research .................................................... 288 ...... 288 880 ...... 880 859 ...... 859 

 Special Institutions for Persons with Disabilities .................................................... 12 ...... 12 44 ...... 44 48 ...... 48 

 Office of Vocational and Adult Education................................................................. 153 ...... 153 472 ...... 472 508 ...... 508 

 Office of Postsecondary Education: 

 Higher Education ................................................................................................... 208 ...... 208 596 ...... 596 556 ...... 556 

 Other ..................................................................................................................... 11 1 11 47 6 40 58 7 52 

 Total--Office of Postsecondary Education............................................................ 219 1 219 643 6 637 615 7 608 

 Office of Federal Student Aid: 

 Student Financial Assistance................................................................................. 1,351 ...... 1,351 6,455 ...... 6,455 4,370 ...... 4,370 

 Academic Competitiveness-Smart Grant Program................................................. 40 ...... 40 205 ...... 205 149 ...... 149 

 Student Aid Administration..................................................................................... 98 ...... 98 196 ...... 196 174 ...... 174 

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

 Federal Family Education Loans............................................................................ -23 ...... -23 -52 ...... -52 -61 ...... -61 

 Total--Federal Student Aid................................................................................... 1,467 ...... 1,467 6,804 ...... 6,804 4,637 ...... 4,637 

 Institute of Education Sciences................................................................................ 48 ...... 48 134 ...... 134 133 ...... 133 

 Departmental Management ..................................................................................... 62 ...... 62 138 ...... 138 137 ...... 137 

 Hurricane Education Recovery ................................................................................ 1 ...... 1 9 ...... 9 15 ...... 15 

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

 Proprietary Receipts from the Public........................................................................ ...... 22 -22 ...... 2,138 -2,138 ...... 337 -337 

 Intrabudgetary Transactions .................................................................................... 3 ...... 3 8 ...... 8 -15 ...... -15 

 Total--Department of Education ......................................................................... 7,794 23 7,771 25,233 2,145 23,088 16,281 344 15,937 

Department of Energy: 

 National Nuclear Security Administration: 

 Naval Reactors ...................................................................................................... 75 ...... 75 218 ...... 218 202 ...... 202 

 Weapons Activities ................................................................................................ 687 ...... 687 1,674 ...... 1,674 1,726 ...... 1,726 

 Defense Nuclear Nonproliferation.......................................................................... 148 ...... 148 390 ...... 390 431 ...... 431 

 Other ..................................................................................................................... 61 ...... 61 119 ...... 119 111 ...... 111 

 Environmental and Other Defense Activities: 

 Defense Environmental Cleanup ........................................................................... 921 ...... 921 2,037 ...... 2,037 1,550 ...... 1,550 

 Other Defense Activities ........................................................................................ 108 ...... 108 299 ...... 299 233 ...... 233 

 Defense Nuclear Waste Disposal .......................................................................... 7 ...... 7 15 ...... 15 36 ...... 36 

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

 Energy Programs: 

 Science.................................................................................................................. 444 ...... 444 1,306 ...... 1,306 1,066 ...... 1,066 

 Energy Supply ....................................................................................................... 117 ...... 117 331 ...... 331 326 ...... 326 

 Energy Efficiency and Renewable Energy ............................................................. 255 ...... 255 810 ...... 810 310 ...... 310 

 Uranium Enrichment Decontamination and Decommissioning Fund...................... 61 ...... 61 156 ...... 156 128 ...... 128 

 Other ..................................................................................................................... 246 1 245 678 23 655 425 13 412 

 Total--Energy Programs....................................................................................... 1,123 1 1,122 3,281 23 3,258 2,256 13 2,243 

 Power Marketing Administration .............................................................................. 218 265 -47 821 715 106 834 750 84 

 Departmental Administration.................................................................................... 31 ...... 31 78 ...... 78 78 ...... 78 

 Proprietary Receipts from the Public........................................................................ ...... 72 -72 ...... 440 -440 ...... 387 -387 

 Intrabudgetary Transactions .................................................................................... -355 ...... -355 -592 ...... -592 -471 ...... -471 

 Total--Department of Energy............................................................................... 3,023 338 2,685 8,339 1,177 7,162 6,986 1,150 5,836 

 
10

Table 5. Outlays of the U.S. Government, December 2009 and Other Periods - Continued 

[$ millions] 

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

Classification Gross 

Outlays

Applicable 

Receipts Outlays Gross Outlays

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays 

 

Department of Health and Human Services: 

 Public Health Service: 

 Food and Drug Administration ............................................................................... 180 (**) 180 522 2 520 445 2 443 

 Health Resources and Services Administration ..................................................... 750 1 749 1,976 2 1,974 1,723 3 1,720 

 Indian Health Services........................................................................................... 1,070 ...... 1,070 1,612 ...... 1,612 658 ...... 658 

 Centers for Disease Control and Prevention.......................................................... 523 ...... 523 1,832 ...... 1,832 1,604 ...... 1,604 

 National Institutes of Health................................................................................... 2,605 ...... 2,605 7,666 ...... 7,666 7,189 ...... 7,189 

 Substance Abuse and Mental Health Services Administration............................... 309 ...... 309 767 ...... 767 757 ...... 757 

 Agency for Healthcare Research and Quality ........................................................ 37 ...... 37 91 ...... 91 67 ...... 67 

 Total--Public Health Service ................................................................................ 5,474 1 5,473 14,465 4 14,461 12,442 4 12,438 

 Centers for Medicare and Medicaid Services: 

 Grants to States for Medicaid ................................................................................ 23,060 ...... 23,060 67,502 ...... 67,502 53,684 ...... 53,684 

 Payments to Health Care Trust Funds................................................................... 27,415 ...... 27,415 62,898 ...... 62,898 47,342 ...... 47,342 

 State Children's Health Insurance Fund................................................................. 698 ...... 698 1,993 ...... 1,993 1,655 ...... 1,655 

 Federal Hospital Insurance Trust Fund: 

 Benefit Payments................................................................................................. 21,454 ...... 21,454 59,910 ...... 59,910 55,350 ...... 55,350 

 Administrative Expenses...................................................................................... 180 ...... 180 551 ...... 551 623 ...... 623 

 Total--FHI Trust Fund ........................................................................................ 21,633 ...... 21,633 60,461 ...... 60,461 55,973 ...... 55,973 

 Health Care Fraud and Abuse Control................................................................... 110 ...... 110 224 ...... 224 184 ...... 184 

 Federal Supplementary Medical Insurance Trust Fund: 

 Benefit Payments................................................................................................. 17,907 ...... 17,907 51,922 ...... 51,922 49,686 ...... 49,686 

 Administrative Expenses...................................................................................... 263 ...... 263 686 ...... 686 644 ...... 644 

 Total--FSMI Trust Fund...................................................................................... 18,170 ...... 18,170 52,608 ...... 52,608 50,330 ...... 50,330 

 Medicare Prescription Drugs: 

 Benefit Payments................................................................................................. 4,404 ...... 4,404 16,101 ...... 16,101 12,417 ...... 12,417 

 Administrative Expenses...................................................................................... -49 ...... -49 17 ...... 17 -75 ...... -75 

 Other ..................................................................................................................... 59 ...... 59 239 ...... 239 232 ...... 232 

 Total--Centers for Medicare and Medicaid Services ............................................ 95,501 ...... 95,501 262,043 ...... 262,043 221,743 ...... 221,743 

 Administration for Children and Families: 

 Temporary Assistance for Needy Families............................................................. 1,868 ...... 1,868 4,522 ...... 4,522 4,649 ...... 4,649 

 Contingency Fund.................................................................................................. 348 ...... 348 654 ...... 654 107 ...... 107 

 Payments to States for Child Support Enforcement 

 and Family Support Programs .............................................................................. 347 ...... 347 983 ...... 983 775 ...... 775 

 Low Income Home Energy Assistance .................................................................. 524 ...... 524 1,298 ...... 1,298 1,218 ...... 1,218 

 Refugee and Entrant Assistance............................................................................ 80 ...... 80 186 ...... 186 163 ...... 163 

 Child Care Entitlement to States............................................................................ 242 ...... 242 736 ...... 736 697 ...... 697 

 Payments to States for the Child Care 

 and Development Block Grant .............................................................................. 212 ...... 212 507 ...... 507 488 ...... 488 

 Social Services Block Grant................................................................................... 230 ...... 230 457 ...... 457 450 ...... 450 

 Children and Families Services Programs ............................................................. 751 ...... 751 2,616 ...... 2,616 2,275 ...... 2,275 

 Payments to States for Foster Care and Adoption Assistance............................... 540 ...... 540 1,728 ...... 1,728 1,611 ...... 1,611 

 Other ..................................................................................................................... 34 ...... 34 95 ...... 95 108 ...... 108 

 Total--Administration for Children and Families ................................................... 5,175 ...... 5,175 13,781 ...... 13,781 12,539 ...... 12,539 

 Administration on Aging........................................................................................... 126 ...... 126 348 ...... 348 408 ...... 408 

 Departmental Management ..................................................................................... 860 ...... 860 1,291 ...... 1,291 695 ...... 695 

 Other ....................................................................................................................... 70 ...... 70 179 ...... 179 162 ...... 162 

 Proprietary Receipts from the Public........................................................................ ...... 9,606 -9,606 ...... 20,760 -20,760 ...... 15,837 -15,837 

 Intrabudgetary Transactions: 

 Payments for Health Insurance for the Aged: 

 Federal Supplementary Medical Insurance Trust Fund........................................ -27,415 ...... -27,415 -62,888 ...... -62,888 -47,337 ...... -47,337 

 Payments for Tax and Other Credits: 

 Federal Hospital Insurance Trust Fund................................................................ -1 ...... -1 -3 ...... -3 -8 ...... -8 

 Other ..................................................................................................................... -80 ...... -80 33 ...... 33 29 ...... 29 

 Total--Department of Health and Human Services............................................ 79,712 9,607 70,104 229,251 20,764 208,487 200,673 15,841 184,832 

Department of Homeland Security: 

 Departmental Management and Operations ............................................................ 102 ...... 102 263 ...... 263 210 ...... 210 

 Citizenship and Immigration Services ...................................................................... 241 ...... 241 661 ...... 661 582 ...... 582 

 United States Secret Service ................................................................................... 141 ...... 141 420 ...... 420 434 ...... 434 

 Transportation Security Administration .................................................................... 421 ...... 421 1,183 ...... 1,183 1,462 ...... 1,462 

 Immigration and Customs Enforcement................................................................... 480 ...... 480 1,420 ...... 1,420 1,246 ...... 1,246 

 Customs and Border Protection............................................................................... 904 ...... 904 2,862 ...... 2,862 3,107 ...... 3,107 

 United States Coast Guard...................................................................................... 909 1 908 2,679 3 2,675 2,687 3 2,684 

 National Protection and Programs Directorate......................................................... 93 ...... 93 229 ...... 229 257 ...... 257 

 Federal Emergency Management Administration: 

 State and Local Programs ..................................................................................... 222 ...... 222 684 ...... 684 560 ...... 560 

 Firefighter Assistance Grants................................................................................. 38 ...... 38 116 ...... 116 115 ...... 115 

 Disaster Relief ....................................................................................................... 513 ...... 513 1,841 ...... 1,841 3,143 ...... 3,143 

 National Flood Insurance Fund.............................................................................. 51 87 -35 124 290 -166 2,312 150 2,162 

 Other ..................................................................................................................... 96 ...... 96 328 ...... 328 299 ...... 299 

 Total--Federal Emergency Management Administration ...................................... 921 87 835 3,093 290 2,803 6,429 150 6,279 

 Science and Technology.......................................................................................... 84 ...... 84 215 ...... 215 221 ...... 221 

 Domestic Nuclear Detection Office .......................................................................... 42 ...... 42 116 ...... 116 81 ...... 81 

 Other ....................................................................................................................... 47 ...... 47 107 ...... 107 112 ...... 112 

 Proprietary Receipts from the Public........................................................................ ...... 3 -3 ...... 18 -18 ...... 35 -35 

 Intrabudgetary Transactions .................................................................................... -64 ...... -64 35 ...... 35 101 ...... 101 

 Offsetting Governmental Receipts ........................................................................... ...... 324 -324 ...... 1,032 -1,032 ...... 1,357 -1,357 

 Total--Department of Homeland Security .......................................................... 4,321 414 3,907 13,284 1,343 11,940 16,930 1,545 15,385 

 
11

Table 5. Outlays of the U.S. Government, December 2009 and Other Periods - Continued 

[$ millions] 

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

Classification Gross 

Outlays

Applicable 

Receipts Outlays Gross Outlays

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays 

 

Department of Housing and Urban Development: 

 Public and Indian Housing Programs: 

 Tenant Based Rental Assistance........................................................................... 2,796 ...... 2,796 5,529 ...... 5,529 3,779 ...... 3,779 

 Housing Certificate Fund ....................................................................................... 113 ...... 113 355 ...... 355 416 ...... 416 

 Project-Based Rental Assistance........................................................................... 700 ...... 700 2,062 ...... 2,062 1,814 ...... 1,814 

 Public Housing Capital Fund.................................................................................. 394 ...... 394 1,217 ...... 1,217 888 ...... 888 

 Public Housing Operating Fund ............................................................................. 389 ...... 389 1,142 ...... 1,142 1,139 ...... 1,139 

 Revitalization of Severely Distressed 

 Public Housing (Hope VI)...................................................................................... 14 ...... 14 50 ...... 50 81 ...... 81 

 Native American Housing Block Grant................................................................... 72 ...... 72 215 ...... 215 152 ...... 152 

 Other ..................................................................................................................... 2 ...... 2 -57 ...... -57 -48 (**) -48 

 Total--Public and Indian Housing Programs......................................................... 4,480 ...... 4,480 10,512 ...... 10,512 8,221 (**) 8,221 

 Community Planning and Development: 

 Housing Opportunities for Persons with AIDS........................................................ 25 ...... 25 67 ...... 67 64 ...... 64 

 Community Development Fund.............................................................................. 834 ...... 834 1,892 ...... 1,892 2,049 ...... 2,049 

 Home Investment Partnership Program................................................................. 189 ...... 189 506 ...... 506 480 ...... 480 

 Homeless Assistance Grants................................................................................. 157 ...... 157 443 ...... 443 383 ...... 383 

 Other ..................................................................................................................... 127 ...... 127 284 (**) 284 21 (**) 21 

 Total--Community Planning and Development..................................................... 1,332 ...... 1,332 3,192 (**) 3,192 2,996 (**) 2,996 

 Housing Programs: 

 Credit Accounts: 

 FHA-Mutual Mortgage Insurance Fund, Program Account................................... 5 ...... 5 15 ...... 15 10 ...... 10 

 FHA-Mutual Mortgage Insurance Capital Reserve Account ................................. -198 ...... -198 -628 ...... -628 -335 ...... -335 

 FHA-Mutual Mortgage and Cooperative Housing 

 Insurance Fund, Liquidating Account.................................................................. 4 1 2 4 -1 5 8 4 4

 FHA-General and Special Risk Fund, Program Account...................................... 3 ...... 3 10 ...... 10 12 ...... 12 

 FHA-General and Special Risk Fund, Liquidating Account .................................. 15 16 -1 15 34 -19 8 44 -36 

 Housing for the Elderly or Handicapped Fund, 

 Liquidating Account ............................................................................................ (**) 49 -49 1 155 -154 (**) 199 -199 

 Home Ownership Preservation Entity Fund ........................................................... 1 ...... 1 2 ...... 2 ...... ...... ...... 

 Housing for the Elderly........................................................................................... 79 ...... 79 240 ...... 240 257 ...... 257 

 Housing for Persons with Disabilities ..................................................................... 78 ...... 78 211 ...... 211 217 ...... 217 

 Other Assisted Housing Programs......................................................................... 4 ...... 4 12 ...... 12 13 ...... 13 

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

 Total--Housing Programs..................................................................................... -9 67 -76 -117 195 -312 191 249 -59 

 Government National Mortgage Association: 

 Guarantees of Mortgage-Backed Securities .......................................................... 10 2 8 18 33 -16 15 -84 99 

 Management and Administration ............................................................................. 133 ...... 133 422 ...... 422 419 ...... 419 

 Other ....................................................................................................................... 21 ...... 21 69 ...... 69 63 ...... 63 

 Proprietary Receipts from the Public: 

 FHA-General and Special Risk Fund ..................................................................... ...... 16 -16 ...... 47 -47 ...... 21 -21 

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

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

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

 Total--Department of Housing and Urban Development................................... 5,970 107 5,863 14,098 299 13,799 11,908 193 11,714 

Department of the Interior: 

 Land and Minerals Management: 

 Bureau of Land Management: 

 Management of Lands and Resources ................................................................ 93 ...... 93 237 ...... 237 119 ...... 119 

 Other.................................................................................................................... 72 24 49 238 24 215 157 32 126 

 Minerals Management Service............................................................................... 145 ...... 145 421 ...... 421 684 ...... 684 

 Office of Surface Mining Reclamation and Enforcement........................................ 74 ...... 74 209 ...... 209 166 ...... 166 

 Total--Land and Minerals Management ............................................................... 385 24 362 1,105 24 1,082 1,127 32 1,095 

 Water and Science: 

 Bureau of Reclamation: 

 Water and Related Resources............................................................................. 99 ...... 99 269 ...... 269 159 ...... 159 

 Other.................................................................................................................... 49 16 32 124 46 77 98 48 51 

 United States Geological Survey ........................................................................... 127 ...... 127 288 ...... 288 283 ...... 283 

 Other ..................................................................................................................... 39 ...... 39 40 ...... 40 19 ...... 19 

 Total--Water and Science .................................................................................... 314 16 297 721 46 674 560 48 512 

 Fish and Wildlife and Parks: 

 United States Fish and Wildlife Service ................................................................. 240 ...... 240 588 ...... 588 574 ...... 574 

 National Park Service ............................................................................................ 317 ...... 317 786 ...... 786 766 ...... 766 

 Total--Fish and Wildlife and Parks ....................................................................... 557 ...... 557 1,374 ...... 1,374 1,340 ...... 1,340 

 Bureau of Indian Affairs and 

 Bureau of Indian Education..................................................................................... 358 (**) 358 708 5 703 569 (**) 569 

 Departmental Offices: 

 Insular Affairs......................................................................................................... 23 ...... 23 110 ...... 110 108 ...... 108 

 Office of the Special Trustee 

 for American Indians............................................................................................. 43 ...... 43 106 ...... 106 91 ...... 91 

 Department-Wide Programs .................................................................................. 95 ...... 95 346 ...... 346 403 ...... 403 

 Other ..................................................................................................................... 22 ...... 22 59 ...... 59 49 ...... 49 

 Proprietary Receipts from the Public........................................................................ ...... 553 -553 ...... 1,125 -1,125 ...... 1,540 -1,540 

 Intrabudgetary Transactions .................................................................................... -55 ...... -55 -17 ...... -17 125 ...... 125 

 Total--Department of the Interior........................................................................ 1,742 593 1,148 4,513 1,200 3,313 4,372 1,620 2,752 

 
12

Table 5. Outlays of the U.S. Government, December 2009 and Other Periods - Continued 

[$ millions] 

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

Classification Gross 

Outlays

Applicable 

Receipts Outlays Gross Outlays

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays 

 

Department of Justice: 

 General Administration ............................................................................................ 22 ...... 22 467 ...... 467 490 ...... 490 

 Legal Activities and United States Marshals: 

 General Legal Activities ......................................................................................... 63 ...... 63 229 ...... 229 203 ...... 203 

 United States Attorneys ......................................................................................... 183 ...... 183 514 ...... 514 455 ...... 455 

 United States Marshals Service............................................................................. 93 ...... 93 372 ...... 372 318 ...... 318 

 Assets Forfeiture Fund........................................................................................... 54 ...... 54 187 ...... 187 295 ...... 295 

 Other ..................................................................................................................... 66 ...... 66 162 ...... 162 133 ...... 133 

 Federal Bureau of Investigation ............................................................................... 622 ...... 622 1,985 ...... 1,985 1,574 ...... 1,574 

 Drug Enforcement Administration ............................................................................ 190 ...... 190 572 ...... 572 614 ...... 614 

 Bureau of Alcohol, Tobacco, Firearms, and Explosives ........................................... 93 ...... 93 280 ...... 280 254 ...... 254 

 Federal Prison System ............................................................................................ 597 30 566 1,781 86 1,695 1,637 85 1,552 

 Office of Justice Programs: 

 State and Local Law Enforcement Assistance ....................................................... 290 ...... 290 990 ...... 990 622 ...... 622 

 Crime Victims Fund ............................................................................................... 82 ...... 82 174 ...... 174 162 ...... 162 

 Other ..................................................................................................................... 126 ...... 126 377 ...... 377 378 ...... 378 

 Other ....................................................................................................................... 100 ...... 100 203 ...... 203 168 ...... 168 

 Proprietary Receipts from the Public........................................................................ ...... -8 8 ...... 32 -32 ...... 18 -18 

 Intrabudgetary Transactions .................................................................................... -221 ...... -221 -245 ...... -245 6 ...... 6 

 Offsetting Governmental Receipts ........................................................................... ...... 33 -33 ...... 101 -101 ...... 81 -81 

 Total--Department of Justice .............................................................................. 2,360 56 2,304 8,051 220 7,831 7,308 184 7,125 

Department of Labor: 

 Employment and Training Administration: 

 Training and Employment Services ....................................................................... 472 ...... 472 1,379 ...... 1,379 893 ...... 893 

 Community Service Employment for Older Americans .......................................... 57 ...... 57 156 ...... 156 142 ...... 142 

 Federal Unemployment Benefits and Allowances.................................................. 54 ...... 54 146 ...... 146 130 ...... 130 

 Federal Additional Unemployment Compensation 

 Program-Recovery Act.......................................................................................... 1,152 ...... 1,152 2,967 ...... 2,967 ...... ...... ...... 

 State Unemployment Insurance and Employment 

 Service Operations ............................................................................................... 91 ...... 91 43 ...... 43 -39 ...... -39 

 Payments to the Unemployment Trust Fund.......................................................... 3,815 ...... 3,815 3,815 ...... 3,815 ...... ...... ...... 

 Program Administration ......................................................................................... 9 ...... 9 34 ...... 34 22 ...... 22 

 Unemployment Trust Fund: 

 Federal-State Unemployment Insurance: 

 State Unemployment Benefits............................................................................ 14,065 ...... 14,065 35,684 ...... 35,684 16,676 ...... 16,676 

 State Administrative Expenses ............................................................................ 323 ...... 323 1,095 ...... 1,095 969 ...... 969 

 Federal Administrative Expenses......................................................................... 31 ...... 31 17 ...... 17 126 ...... 126 

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

 Total--Unemployment Trust Fund ...................................................................... 14,419 ...... 14,419 36,796 ...... 36,796 17,772 ...... 17,772 

 Other ..................................................................................................................... 112 ...... 112 21,796 ...... 21,796 1 ...... 1 

 Total--Employment and Training Administration .................................................. 20,182 ...... 20,182 67,132 ...... 67,132 18,921 ...... 18,921 

 Pension Benefit Guaranty Corporation .................................................................... 486 382 104 1,294 1,336 -41 1,181 949 231 

 Employment Standards Administration: 

 Salaries and Expenses .......................................................................................... 40 ...... 40 129 ...... 129 116 ...... 116 

 Special Benefits..................................................................................................... 212 ...... 212 -536 ...... -536 341 ...... 341 

 Energy Employees Occupational 

 Illness Compensation Fund .................................................................................. 76 ...... 76 226 ...... 226 345 ...... 345 

 Special Benefits for Disabled Coal Miners ............................................................. 36 ...... 36 74 ...... 74 62 ...... 62 

 Black Lung Disability Trust Fund............................................................................ 23 ...... 23 69 ...... 69 9,085 ...... 9,085 

 Other ..................................................................................................................... 21 ...... 21 67 ...... 67 74 ...... 74 

 Occupational Safety and Health Administration ....................................................... 48 ...... 48 135 ...... 135 124 ...... 124 

 Mine Safety and Health Administration .................................................................... 31 ...... 31 90 ...... 90 88 ...... 88 

 Bureau of Labor Statistics........................................................................................ 55 ...... 55 132 ...... 132 116 ...... 116 

 Departmental Management ..................................................................................... 294 ...... 294 684 ...... 684 513 ...... 513 

 Other ....................................................................................................................... 14 ...... 14 44 ...... 44 43 ...... 43 

 Proprietary Receipts from the Public........................................................................ ...... 3 -3 ...... 9 -9 ...... 10 -10 

 Intrabudgetary Transactions .................................................................................... -4,125 ...... -4,125 -25,922 ...... -25,922 -6,582 ...... -6,582 

 Total--Department of Labor................................................................................. 17,395 385 17,011 43,620 1,344 42,276 24,425 959 23,466 

Department of State: 

 Administration of Foreign Affairs: 

 Diplomatic and Consular Programs ....................................................................... 770 ...... 770 1,770 ...... 1,770 1,610 ...... 1,610 

 Embassy Security, Construction, and Maintenance............................................... 345 ...... 345 635 ...... 635 372 ...... 372 

 Payment to Foreign Service Retirement and 

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

 Foreign Service Retirement and Disability Fund .................................................... 67 ...... 67 204 ...... 204 194 ...... 194 

 Other ..................................................................................................................... 96 ...... 96 404 ...... 404 279 ...... 279 

 Total--Administration of Foreign Affairs................................................................ 1,278 ...... 1,278 3,012 ...... 3,012 2,523 ...... 2,523 

 International Organizations and Conferences .......................................................... 995 ...... 995 1,134 ...... 1,134 1,926 ...... 1,926 

 Global Health and Child Survival ............................................................................. 343 ...... 343 1,014 ...... 1,014 640 ...... 640 

 Migration and Refugee Assistance .......................................................................... 145 ...... 145 472 ...... 472 392 ...... 392 

 International Narcotics Control and Law Enforcement ............................................. 92 ...... 92 252 ...... 252 275 ...... 275 

 Andean Counterdrug Programs ............................................................................... 27 ...... 27 71 ...... 71 107 ...... 107 

 Other ....................................................................................................................... 60 ...... 60 178 ...... 178 351 ...... 351 

 Proprietary Receipts from the Public........................................................................ ...... 15 -15 ...... -3 3 ...... 13 -13 

 Intrabudgetary Transactions .................................................................................... -33 ...... -33 -30 ...... -30 -97 ...... -97 

 Total--Department of State.................................................................................. 2,907 15 2,892 6,104 -3 6,106 6,119 13 6,106 

 
13

Table 5. Outlays of the U.S. Government, December 2009 and Other Periods - Continued 

[$ millions] 

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

Classification Gross 

Outlays

Applicable 

Receipts Outlays Gross Outlays

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays 

 

Department of Transportation: 

 Office of the Secretary ............................................................................................. -27 ...... -27 -16 ...... -16 41 ...... 41 

 Federal Aviation Administration: 

 Operations............................................................................................................. -54 ...... -54 646 ...... 646 846 ...... 846 

 Airport and Airway Trust Fund: 

 Grants-In-Aid for Airports..................................................................................... 480 ...... 480 1,306 ...... 1,306 1,151 ...... 1,151 

 Facilities and Equipment...................................................................................... 286 ...... 286 664 ...... 664 618 ...... 618 

 Research, Engineering, and Development........................................................... 8 ...... 8 32 ...... 32 31 ...... 31 

 Trust Fund Share of FAA Operations................................................................... 1,031 ...... 1,031 1,731 ...... 1,731 1,450 ...... 1,450 

 Total--Airport and Airway Trust Fund ................................................................. 1,805 ...... 1,805 3,733 ...... 3,733 3,250 ...... 3,250 

 Other ..................................................................................................................... 29 42 -14 30 51 -20 -65 8 -73 

 Total--Federal Aviation Administration ................................................................. 1,780 42 1,737 4,410 51 4,359 4,031 8 4,023 

 Federal Highway Administration: 

 Highway Trust Fund: 

 Federal-Aid Highways.......................................................................................... 2,733 ...... 2,733 8,619 ...... 8,619 10,330 ...... 10,330 

 Other.................................................................................................................... 4 ...... 4 23 ...... 23 15 4 11 

 Highway Infrastructure Investment, Recovery Act.................................................. 1,006 ...... 1,006 3,292 ...... 3,292 ...... ...... ...... 

 Other Programs ..................................................................................................... 62 ...... 62 228 ...... 228 263 ...... 263 

 Total--Federal Highway Administration ................................................................ 3,804 ...... 3,804 12,162 ...... 12,162 10,608 4 10,604 

 Federal Motor Carrier Safety Administration............................................................ 48 ...... 48 138 ...... 138 126 ...... 126 

 National Highway Traffic Safety Administration ....................................................... 146 ...... 146 335 ...... 335 235 ...... 235 

 Federal Railroad Administration............................................................................... 392 1 391 621 2 620 423 2 421 

 Federal Transit Administration: 

 Formula Grants...................................................................................................... 53 ...... 53 127 ...... 127 249 ...... 249 

 Capital Investment Grants ..................................................................................... 175 ...... 175 573 ...... 573 672 ...... 672 

 Formula and Bus Grants........................................................................................ 983 ...... 983 2,133 ...... 2,133 1,674 ...... 1,674 

 Transit Capital Assistance, Recovery Act .............................................................. 187 ...... 187 469 ...... 469 ...... ...... ...... 

 Other ..................................................................................................................... 32 ...... 32 94 ...... 94 59 ...... 59 

 Total--Federal Transit Administration................................................................... 1,429 ...... 1,429 3,396 ...... 3,396 2,655 ...... 2,655 

 Maritime Administration ........................................................................................... 75 11 64 213 33 180 194 165 29 

 Other ....................................................................................................................... 51 3 48 109 5 103 53 1 52 

 Proprietary Receipts from the Public........................................................................ ...... -1 1 ...... 1 -1 ...... 12 -12 

 Intrabudgetary Transactions .................................................................................... -1 ...... -1 -7 ...... -7 3 ...... 3 

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

 Total--Department of Transportation.................................................................. 7,698 56 7,642 21,362 92 21,269 18,368 191 18,177 

Department of the Treasury: 

 Departmental Offices: 

 Exchange Stabilization Fund ................................................................................. ...... 16 -16 ...... 66 -66 (**) 930 -930 

 Housing and Economic Recovery Programs.......................................................... 15,006 ...... 15,006 15,006 ...... 15,006 13,800 ...... 13,800 

 Troubled Asset Relief Programs ............................................................................ 3,886 ...... 3,886 6,240 ...... 6,240 91,225 ...... 91,225 

 Other ..................................................................................................................... 480 ...... 480 1,461 ...... 1,461 273 ...... 273 

 Financial Management Service: 

 Payment to the Resolution Funding Corporation.................................................... ...... ...... ...... 583 ...... 583 482 ...... 482 

 Financial Agent Services ....................................................................................... 50 ...... 50 137 ...... 137 136 ...... 136 

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

 Claims, Judgements, and Relief Acts .................................................................... 245 ...... 245 390 ...... 390 414 ...... 414 

 Other ..................................................................................................................... 85 (**) 85 411 (**) 411 339 (**) 339 

 Total--Financial Management Service.................................................................. 381 (**) 381 1,518 (**) 1,518 1,371 (**) 1,371 

 Federal Financing Bank........................................................................................... 109 ...... 109 -20 ...... -20 11 ...... 11 

 Alcohol and Tobacco Tax and Trade Bureau: 

 Salaries and Expenses .......................................................................................... 9 ...... 9 26 ...... 26 24 ...... 24 

 Internal Revenue Collections for Puerto Rico ........................................................ 39 ...... 39 104 ...... 104 157 ...... 157 

 Bureau of Engraving and Printing ............................................................................ 8 ...... 8 -6 ...... -6 -8 ...... -8 

 United States Mint ................................................................................................... 445 365 80 1,105 1,177 -71 618 682 -63 

 Bureau of the Public Debt........................................................................................ 14 ...... 14 46 ...... 46 53 ...... 53 

 Internal Revenue Service: 

 Taxpayer Services................................................................................................. 165 ...... 165 577 ...... 577 585 ...... 585 

 Enforcement .......................................................................................................... 424 ...... 424 1,418 ...... 1,418 1,266 ...... 1,266 

 Operations Support................................................................................................ 344 ...... 344 962 ...... 962 913 ...... 913 

 Payment Where Earned Income Credit Exceeds Liability for Tax .......................... 33 ...... 33 230 ...... 230 215 ...... 215 

 Payment Where Child Credit Exceeds Liability for Tax.......................................... 83 ...... 83 423 ...... 423 705 ...... 705 

 Payment Where Tax Credits to Aid First Time Homebuyers 

 Exceeds Liability for Tax ....................................................................................... 369 ...... 369 1,546 ...... 1,546 ...... ...... ...... 

 Refunding Internal Revenue Collections, Interest .................................................. 113 ...... 113 781 ...... 781 554 ...... 554 

 Other ..................................................................................................................... 359 (**) 359 1,047 1 1,046 554 2 552 

 Total--Internal Revenue Service .......................................................................... 1,890 (**) 1,890 6,985 1 6,984 4,793 2 4,790 

 Comptroller of the Currency..................................................................................... 56 (**) 56 191 (**) 192 184 (**) 184 

 Office of Thrift Supervision....................................................................................... 15 2 13 79 6 73 74 -1 75 

 Interest on the Public Debt: 

 Interest on Treasury Debt Securities (Gross): 

 Public Issues (Accrual Basis)............................................................................... 17,104 ...... 17,104 51,105 ...... 51,105 43,494 ...... 43,494 

 Special Issues (Cash Basis) ................................................................................ 87,528 ...... 87,528 94,287 ...... 94,287 91,824 ...... 91,824 

 Total--Interest on Treasury Debt Securities (Gross)........................................... 104,632 ...... 104,632 145,392 ...... 145,392 135,318 ...... 135,318 

 Total--Interest on the Public Debt .................................................................... 104,632 ...... 104,632 145,392 ...... 145,392 135,318 ...... 135,318 

 Other ....................................................................................................................... 6 ...... 6 20 ...... 20 20 ...... 20 

 Proprietary Receipts from the Public........................................................................ ...... 2,587 -2,587 ...... 3,551 -3,551 ...... 1,055 -1,055 

 Intrabudgetary Transactions .................................................................................... -243 ...... -243 -336 ...... -336 -3,359 ...... -3,359 

 Total--Department of the Treasury ..................................................................... 126,732 2,971 123,762 177,811 4,801 173,010 244,554 2,668 241,886 

 
14

Table 5. Outlays of the U.S. Government, December 2009 and Other Periods - Continued 

[$ millions] 

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

Classification Gross 

Outlays

Applicable 

Receipts Outlays Gross Outlays

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays 

 

Department of Veterans Affairs: 

 Veterans Health Administration: 

 Medical Services.................................................................................................... 2,888 ...... 2,888 9,164 ...... 9,164 8,426 ...... 8,426 

 Medical Support and Compliance .......................................................................... 367 ...... 367 1,158 ...... 1,158 1,074 ...... 1,074 

 Medical Facilities ................................................................................................... 418 ...... 418 1,192 ...... 1,192 1,150 ...... 1,150 

 Other ..................................................................................................................... 89 40 49 274 97 177 268 83 185 

 Benefit Programs: 

 Public Enterprise Funds: 

 Housing Accounts................................................................................................ 1 2 -1 4 5 -2 4 6 -1 

 Compensation and Pensions ................................................................................. 7,473 ...... 7,473 15,253 ...... 15,253 13,727 ...... 13,727 

 Readjustment Benefits........................................................................................... 991 ...... 991 2,410 ...... 2,410 1,099 ...... 1,099 

 Insurance Funds: 

 National Service Life............................................................................................ 94 ...... 94 270 ...... 270 277 ...... 277 

 Veterans Special Life........................................................................................... 12 64 -52 33 68 -35 35 70 -35 

 Other ..................................................................................................................... 156 137 19 361 291 70 308 293 15 

 Total--Benefit Programs....................................................................................... 8,728 203 8,525 18,330 364 17,966 15,450 369 15,081 

 Departmental Administration: 

 Construction .......................................................................................................... 140 (**) 140 394 (**) 394 183 ...... 183 

 Information Technology Systems........................................................................... 173 ...... 173 599 ...... 599 582 ...... 582 

 General Operating Expenses................................................................................. 210 (**) 210 672 (**) 671 592 ...... 592 

 Other ..................................................................................................................... 36 ...... 36 141 ...... 141 146 ...... 146 

 Proprietary Receipts from the Public: 

 National Service Life.............................................................................................. ...... 10 -10 ...... 25 -25 ...... 36 -36 

 Other ..................................................................................................................... ...... 324 -324 ...... 812 -812 ...... 798 -798 

 Intrabudgetary Transactions .................................................................................... -1 ...... -1 -7 ...... -7 2 ...... 2 

 Total--Department of Veterans Affairs ............................................................... 13,049 577 12,472 31,916 1,298 30,618 27,874 1,287 26,588 

Corps of Engineers: 

 Construction ............................................................................................................ 266 ...... 266 723 ...... 723 783 ...... 783 

 Operation and Maintenance..................................................................................... 142 ...... 142 693 ...... 693 605 ...... 605 

 Flood Control and Coastal Emergencies ................................................................. 158 ...... 158 407 ...... 407 307 ...... 307 

 Harbor Maintenance Trust Fund .............................................................................. 198 ...... 198 198 ...... 198 ...... ...... ...... 

 Rivers and Harbors Contributed Funds.................................................................... 31 ...... 31 89 ...... 89 89 ...... 89 

 Other ....................................................................................................................... 265 ...... 265 512 ...... 512 518 ...... 518 

 Proprietary Receipts from the Public........................................................................ ...... 64 -64 ...... 153 -153 ...... 122 -122 

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

 Total--Corps of Engineers................................................................................... 1,059 64 995 2,622 153 2,469 2,292 122 2,169 

 

Other Defense Civil Programs: 

 Military Retirement: 

 Payment to Military Retirement Fund..................................................................... ...... ...... ...... 58,619 ...... 58,619 51,125 ...... 51,125 

 Military Retirement Fund........................................................................................ 4,195 ...... 4,195 12,611 ...... 12,611 12,378 ...... 12,378 

 Retiree Health Care: 

 Payment to Department of Defense 

 Medicare-Eligible Retiree Health Care Fund......................................................... ...... ...... ...... 10,006 ...... 10,006 10,660 ...... 10,660 

 Department of Defense Medicare-Eligible 

 Retiree Health Care Fund..................................................................................... 563 ...... 563 2,056 ...... 2,056 2,028 ...... 2,028 

 Educational Benefits ................................................................................................ 43 ...... 43 120 ...... 120 132 ...... 132 

 Other ....................................................................................................................... 23 ...... 23 57 ...... 57 67 ...... 67 

 Proprietary Receipts from the Public........................................................................ ...... 2 -2 ...... 5 -5 ...... 3 -3 

 Intrabudgetary Transactions .................................................................................... -85 ...... -85 -70,492 ...... -70,492 -61,543 ...... -61,543 

 Total--Other Defense Civil Programs ................................................................. 4,738 2 4,736 12,977 5 12,973 14,846 3 14,843 

Environmental Protection Agency: 

 Science and Technology.......................................................................................... 72 ...... 72 219 ...... 219 217 ...... 217 

 Environmental Programs and Management............................................................. 292 ...... 292 701 ...... 701 645 ...... 645 

 State and Tribal Assistance Grants.......................................................................... 456 ...... 456 1,186 ...... 1,186 829 ...... 829 

 Payment to the Hazardous Substance Superfund ................................................... 1,281 ...... 1,281 1,281 ...... 1,281 539 ...... 539 

 Hazardous Substance Superfund ............................................................................ -367 ...... -367 -94 ...... -94 362 ...... 362 

 Other ....................................................................................................................... 1 4 -4 3 4 -1 -7 4 -10 

 Proprietary Receipts from the Public........................................................................ ...... -3 3 ...... 2 -2 ...... 20 -20 

 Intrabudgetary Transactions .................................................................................... -1,288 ...... -1,288 -1,266 ...... -1,266 -516 ...... -516 

 Offsetting Governmental Receipts ........................................................................... ...... 2 -2 ...... 4 -4 ...... 5 -5 

 Total--Environmental Protection Agency........................................................... 446 3 443 2,030 11 2,019 2,070 29 2,041 

Executive Office of the President: 

 The White House..................................................................................................... 6 ...... 6 20 ...... 20 17 ...... 17 

 Office of Management and Budget .......................................................................... 7 ...... 7 24 ...... 24 20 ...... 20 

 Unanticipated Needs: 

 Iraq Relief and Reconstruction Fund...................................................................... 16 ...... 16 39 ...... 39 94 ...... 94 

 Other ....................................................................................................................... 19 ...... 19 56 ...... 56 45 ...... 45 

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

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

 Total--Executive Office of the President ............................................................ 48 (**) 48 138 (**) 138 177 (**) 177 

General Services Administration: 

 Real Property Activities............................................................................................ -296 ...... -296 215 ...... 215 160 ...... 160 

 Supply and Technology Activities ............................................................................ 59 ...... 59 -32 ...... -32 -202 ...... -202 

 General Activities..................................................................................................... 26 ...... 26 67 ...... 67 68 ...... 68 

 Proprietary Receipts from the Public........................................................................ ...... 2 -2 ...... 56 -56 ...... 9 -9 

 Intrabudgetary Transactions .................................................................................... (**) ...... (**) -4 ...... -4 -4 ...... -4 

 Total--General Services Administration............................................................. -211 2 -213 247 56 191 22 9 13 

 
15

Table 5. Outlays of the U.S. Government, December 2009 and Other Periods - Continued 

[$ millions] 

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

Classification Gross 

Outlays

Applicable 

Receipts Outlays Gross Outlays

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays 

 

International Assistance Program: 

 International Security Assistance: 

 Foreign Military Financing Program....................................................................... 44 ...... 44 1,050 ...... 1,050 1,464 ...... 1,464 

 Economic Support Fund ........................................................................................ 478 ...... 478 1,326 ...... 1,326 1,863 ...... 1,863 

 Other ..................................................................................................................... 58 10 49 245 21 224 233 31 202 

 Total--International Security Assistance............................................................... 581 10 571 2,621 21 2,600 3,561 31 3,530 

 Multilateral Assistance: 

 Other ..................................................................................................................... 19 ...... 19 266 ...... 266 240 ...... 240 

 Proprietary Receipts from the Public...................................................................... ...... 3 -3 ...... 14 -14 ...... 6 -6 

 Total--Multilateral Assistance............................................................................... 19 3 16 266 14 252 240 6 234 

 International Development Assistance: 

 Agency for International Development: 

 Development Assistance Program....................................................................... 124 ...... 124 394 ...... 394 349 ...... 349 

 International Disaster Assistance......................................................................... 51 ...... 51 171 ...... 171 154 ...... 154 

 Operating Expenses ............................................................................................ 67 ...... 67 222 ...... 222 178 ...... 178 

 Other.................................................................................................................... 123 26 96 331 92 239 415 98 316 

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

 Intrabudgetary Transactions ................................................................................ -4 ...... -4 11 ...... 11 6 ...... 6 

 Total--Agency for International Development..................................................... 361 27 334 1,129 94 1,035 1,101 99 1,002 

 Overseas Private Investment Corporation: 

 Overseas Private Investment Corporation Account.............................................. 6 9 -2 19 44 -25 18 41 -23 

 Proprietary Receipts from the Public.................................................................... ...... 13 -13 ...... 19 -19 ...... 17 -17 

 Total--Overseas Private Investment Corporation ............................................... 6 22 -16 19 62 -44 18 57 -39 

 Peace Corps.......................................................................................................... 26 (**) 25 81 (**) 80 79 (**) 78 

 Other ..................................................................................................................... 11 ...... 11 31 ...... 31 30 ...... 30 

 Total--International Development Assistance....................................................... 404 50 355 1,259 157 1,102 1,228 157 1,071 

 International Monetary Programs............................................................................. 292 ...... 292 105 ...... 105 -47 ...... -47 

 Military Sales Programs: 

 Foreign Military Sales Trust Fund .......................................................................... 2,458 ...... 2,458 5,953 ...... 5,953 5,219 ...... 5,219 

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

 Proprietary Receipts from the Public...................................................................... ...... 2,347 -2,347 ...... 5,548 -5,548 ...... 5,802 -5,802 

 Other ....................................................................................................................... 130 (**) 130 290 (**) 289 173 (**) 173 

 Total--International Assistance Program........................................................... 3,885 2,409 1,475 10,494 5,740 4,753 10,374 5,996 4,378 

National Aeronautics and Space Administration: 

 Science, Aeronautics, and Exploration .................................................................... 954 ...... 954 2,314 ...... 2,314 2,697 ...... 2,697 

 Space Operations.................................................................................................... 701 ...... 701 1,693 ...... 1,693 1,806 ...... 1,806 

 Other ....................................................................................................................... 343 ...... 343 644 ...... 644 215 ...... 215 

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

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

 Total--National Aeronautics and Space 

 Administration .................................................................................................... 1,998 (**) 1,998 4,652 (**) 4,651 4,721 2 4,719 

National Science Foundation: 

 Research and Related Activities .............................................................................. 267 ...... 267 1,196 ...... 1,196 1,081 ...... 1,081 

 Education and Human Resources ........................................................................... 161 ...... 161 219 ...... 219 198 ...... 198 

 Other ....................................................................................................................... 66 ...... 66 137 ...... 137 144 ...... 144 

 Proprietary Receipts from the Public........................................................................ ...... 15 -15 ...... 18 -18 ...... 6 -6 

 Total--National Science Foundation................................................................... 495 15 480 1,552 18 1,534 1,422 6 1,416 

Office of Personnel Management: 

 Government Payment for Annuitants, Employees 

 Health and Life Insurance Benefits ......................................................................... 761 ...... 761 2,311 ...... 2,311 2,195 ...... 2,195 

 Civil Service Retirement and Disability Fund ........................................................... 5,690 ...... 5,690 17,221 ...... 17,221 16,115 ...... 16,115 

 Employees Life Insurance Fund .............................................................................. 213 279 -66 615 1,191 -576 550 1,205 -655 

 Employees and Retired Employees Health Benefits Fund....................................... 3,519 3,353 166 9,698 9,851 -153 9,118 9,212 -94 

 Other ....................................................................................................................... 129 ...... 129 268 ...... 268 84 ...... 84 

 Proprietary Receipts from the Public........................................................................ ...... (**) (**) ...... 2 -2 ...... 1 -1 

 Intrabudgetary Transactions: 

 Postal Service Contributions.................................................................................. -745 ...... -745 -745 ...... -745 -686 ...... -686 

 Civil Service Retirement and Disability Fund: 

 Other.................................................................................................................... -5 ...... -5 -13 ...... -13 -11 ...... -11 

 Total--Office of Personnel Management ............................................................ 9,563 3,632 5,931 29,354 11,044 18,310 27,365 10,419 16,947 

Small Business Administration: 

 Public Enterprise Funds: 

 Business Loan Fund .............................................................................................. 69 -6 75 162 2 160 60 2 58 

 Disaster Loan Fund ............................................................................................... 5 (**) 5 15 (**) 15 327 (**) 327 

 Other ..................................................................................................................... 1 1 (**) 1 3 -1 2 2 (**) 

 Other ....................................................................................................................... 42 ...... 42 167 ...... 167 -120 (**) -120 

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

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

 Total--Small Business Administration ............................................................... 116 -5 121 345 5 340 268 4 265 

 
16

Table 5. Outlays of the U.S. Government, December 2009 and Other Periods - Continued 

[$ millions] 

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

Classification Gross 

Outlays

Applicable 

Receipts Outlays Gross Outlays

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays 

 

Social Security Administration: 

 Payments to Social Security Trust Funds ................................................................ 29 ...... 29 4,961 ...... 4,961 3,871 ...... 3,871 

 Supplemental Security Income Program.................................................................. 8,067 ...... 8,067 16,108 ...... 16,108 13,601 ...... 13,601 

 Federal Old-Age and Survivors Insurance Trust Fund 

 (Off-Budget): 

 Benefit Payments................................................................................................... 71,676 ...... 71,676 165,440 ...... 165,440 128,677 ...... 128,677 

 Administrative Expenses........................................................................................ 345 ...... 345 1,005 ...... 1,005 846 ...... 846 

 Total--FOASI Trust Fund ..................................................................................... 72,020 ...... 72,020 166,445 ...... 166,445 129,523 ...... 129,523 

 Federal Disability Insurance Trust Fund 

 (Off-Budget): 

 Benefit Payments................................................................................................... 15,431 ...... 15,431 35,401 ...... 35,401 26,905 ...... 26,905 

 Administrative Expenses........................................................................................ 247 ...... 247 723 ...... 723 602 ...... 602 

 Total--FDI Trust Fund .......................................................................................... 15,678 ...... 15,678 36,124 ...... 36,124 27,507 ...... 27,507 

 Other ....................................................................................................................... 53 ...... 53 113 ...... 113 44 ...... 44 

 Proprietary Receipts from the Public: 

 On-Budget ............................................................................................................. ...... 418 -418 ...... 687 -687 ...... 747 -747 

 Off-Budget ............................................................................................................. ...... 3 -3 ...... 9 -9 ...... 8 -8 

 Intrabudgetary Transactions: 

 Off-Budget1 ............................................................................................................ -29 ...... -29 -4,961 ...... -4,961 -3,871 ...... -3,871 

 Total--Social Security Administration .............................................................. 95,819 421 95,398 218,791 696 218,095 170,675 755 169,920 

 

Other Independent Agencies: 

 Broadcasting Board of Governors............................................................................ 54 1 54 177 (**) 177 174 -1 175 

 Corporation for National and Community Service .................................................... 77 (**) 77 250 (**) 250 224 (**) 224 

 Corporation for Public Broadcasting ........................................................................ ...... ...... ...... 420 ...... 420 424 ...... 424 

 District of Columbia: 

 Courts.................................................................................................................... 25 ...... 25 79 ...... 79 76 ...... 76 

 General and Special Payments.............................................................................. 44 (**) 44 137 (**) 137 169 (**) 169 

 Equal Employment Opportunity Commission........................................................... 27 (**) 27 94 (**) 94 95 (**) 94 

 Export-Import Bank of the United States.................................................................. -80 8 -88 -102 21 -123 -23 11 -34 

 Federal Communications Commission: 

 Universal Service Fund.......................................................................................... 1,539 ...... 1,539 2,322 ...... 2,322 2,207 ...... 2,207 

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

 Other ..................................................................................................................... 22 2 20 93 7 85 82 5 77 

 Federal Deposit Insurance Corporation: 

 Deposit Insurance Fund......................................................................................... -43,910 189 -44,099 -41,950 864 -42,814 4,385 2,425 1,961 

 FSLIC Resolution Fund.......................................................................................... 2 (**) 1 5 21 -16 27 3 24 

 Total--Federal Deposit Insurance Corporation ..................................................... -43,908 189 -44,097 -41,945 884 -42,830 4,412 2,427 1,985 

 Federal Drug Control Programs............................................................................... 30 ...... 30 72 ...... 72 90 ...... 90 

 Federal Housing Finance Agency............................................................................ 9 ...... 9 34 ...... 34 -59 ...... -59 

 Intelligence Community Management Account........................................................ 53 ...... 53 121 ...... 121 60 ...... 60 

 Legal Services Corporation...................................................................................... 60 ...... 60 100 ...... 100 98 ...... 98 

 National Archives and Records Administration ........................................................ 42 2 40 133 5 129 122 6 116 

 National Credit Union Administration ....................................................................... 115 2,139 -2,024 282 2,213 -1,931 5,870 5,931 -61 

 National Endowment for the Arts ............................................................................. 12 (**) 12 47 (**) 47 36 (**) 35 

 National Endowment for the Humanities.................................................................. 13 (**) 13 37 (**) 37 34 (**) 34 

 Institute of Museum and Library Services ................................................................ 24 (**) 24 66 (**) 66 74 (**) 74 

 National Labor Relations Board ............................................................................... 23 (**) 23 72 (**) 72 67 (**) 67 

 Nuclear Regulatory Commission.............................................................................. 90 9 81 274 222 51 250 189 61 

 Postal Service: 

 Off-Budget: 

 Public Enterprise Funds....................................................................................... 6,099 6,692 -593 19,402 18,414 987 18,946 19,350 -404 

 Other.................................................................................................................... 2 ...... 2 47 ...... 47 109 ...... 109 

 Other ..................................................................................................................... 27 ...... 27 112 ...... 112 101 ...... 101 

 

 
17

Table 5. Outlays of the U.S. Government, December 2009 and Other Periods - Continued 

[$ millions] 

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

Classification Gross 

Outlays

Applicable 

Receipts Outlays Gross Outlays

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays 

 

Other Independent Agencies:—Continued 

 Railroad Retirement Board: 

 Federal Windfall Subsidy ....................................................................................... 5 ...... 5 16 ...... 16 18 ...... 18 

 Federal Payments to the Railroad Retirement Accounts........................................ (**) ...... (**) 110 ...... 110 40 ...... 40 

 Railroad Unemployment Insurance Trust Fund: 

 Benefit Payments................................................................................................. 20 ...... 20 51 ...... 51 23 ...... 23 

 Transfer to Administrative Funds ......................................................................... 1 ...... 1 4 ...... 4 5 ...... 5 

 Rail Industry Pension Fund: 

 Benefit Payments................................................................................................. 360 ...... 360 1,093 ...... 1,093 1,051 ...... 1,051 

 Advances from FOASDI Fund.............................................................................. -108 ...... -108 -329 ...... -329 -311 ...... -311 

 OASDI Certifications............................................................................................ 113 ...... 113 336 ...... 336 311 ...... 311 

 Administrative Expenses...................................................................................... 3 ...... 3 4 ...... 4 -3 ...... -3 

 Transfer to Administrative Funds ......................................................................... 4 ...... 4 15 ...... 15 19 ...... 19 

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

 National Railroad Retirement Investment Trust: 

 Administrative Expenses...................................................................................... 3 ...... 3 11 ...... 11 14 ...... 14 

 Transfers to the Railroad Retirement Trust Funds from 

 the National Railroad Retirement Investment Trust............................................. 441 ...... 441 737 ...... 737 291 ...... 291 

 Railroad Social Security Equivalent Benefit Account: 

 Benefit Payments................................................................................................. 546 ...... 546 1,586 ...... 1,586 1,468 ...... 1,468 

 Transfer to Administrative Funds ......................................................................... 2 ...... 2 8 ...... 8 9 ...... 9 

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

 Proprietary Receipts from the Public...................................................................... ...... 717 -717 ...... 1,325 -1,325 ...... -7,741 7,741 

 Intrabudgetary Transactions: 

 Other.................................................................................................................... -441 ...... -441 -847 ...... -847 -331 ...... -331 

 Total--Railroad Retirement Board ...................................................................... 948 717 232 2,796 1,325 1,472 2,605 -7,741 10,345 

 Securities and Exchange Commission..................................................................... 60 (**) 60 201 (**) 201 203 (**) 203 

 Smithsonian Institution............................................................................................. 73 ...... 73 231 ...... 231 216 (**) 216 

 Tennessee Valley Authority ..................................................................................... 3,085 2,810 275 8,503 8,243 259 8,221 7,973 248 

 Other ....................................................................................................................... 160 -1 161 513 41 472 749 23 726 

 Total--Other Independent Agencies ................................................................... -31,276 12,567 -43,843 -5,434 31,377 -36,811 45,632 28,174 17,458 

Undistributed Offsetting Receipts: 

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

 Employer Share, Employee Retirement: 

 Department of Health and Human Services: 

 Federal Hospital Insurance Trust Fund: 

 Federal Employer Contributions......................................................................... -277 ...... -277 -831 ...... -831 -756 ...... -756 

 Postal Service Employer Contributions.............................................................. -68 ...... -68 -204 ...... -204 -213 ...... -213 

 Department of State: 

 Foreign Service Retirement and Disability Fund .................................................. -4 ...... -4 -44 ...... -44 -61 ...... -61 

 Other Defense Civil Programs: 

 Military Retirement Fund...................................................................................... -1,555 ...... -1,555 -9,376 ...... -9,376 -7,949 ...... -7,949 

 Department of Defense Medicare-Eligible 

 Retiree Health Care Fund ................................................................................... ...... ...... ...... -11,097 ...... -11,097 -10,644 ...... -10,644 

 Office of Personnel Management: 

 Civil Service Retirement and Disability Fund ....................................................... -2,078 ...... -2,078 -5,691 ...... -5,691 -5,246 ...... -5,246 

 Social Security Administration (Off-Budget): 

 Federal Old-Age and Survivors Insurance Trust Fund: 

 Federal Employer Contributions......................................................................... -959 ...... -959 -2,877 ...... -2,877 -2,616 ...... -2,616 

 Federal Disability Insurance Trust Fund: 

 Federal Employer Contributions......................................................................... -163 ...... -163 -489 ...... -489 -444 ...... -444 

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

 Total--Employer Share, Employee Retirement..................................................... -5,104 ...... -5,104 -30,609 ...... -30,609 -27,929 ...... -27,929 

 
18

Table 5. Outlays of the U.S. Government, December 2009 and Other Periods - Continued 

[$ millions] 

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

Classification Gross 

Outlays

Applicable 

Receipts Outlays Gross Outlays

Applicable 

Receipts Outlays Gross Outlays 

Applicable 

Receipts Outlays 

 

Undistributed Offsetting Receipts:—Continued 

 Interest Received by Trust Funds: 

 Judicial Branch: 

 Judicial Survivors Annuity Fund........................................................................... -1 ...... -1 -3 ...... -3 -6 ...... -6 

 Department of Health and Human Services: 

 Federal Hospital Insurance Trust Fund................................................................ -7,264 ...... -7,264 -7,352 ...... -7,352 -7,903 ...... -7,903 

 Federal Supplementary Medical Insurance Trust Fund........................................ -1,339 ...... -1,339 -1,387 ...... -1,387 -1,405 ...... -1,405 

 Department of Homeland Security: 

 Oil Spill Liability Trust Fund ................................................................................. 1 ...... 1 -7 ...... -7 -8 ...... -8 

 Other.................................................................................................................... (**) ...... (**) -12 ...... -12 -20 ...... -20 

 Department of Labor: 

 Unemployment Trust Fund .................................................................................. -387 ...... -387 -417 ...... -417 -1,667 ...... -1,667 

 Department of State: 

 Foreign Service Retirement and Disability Fund .................................................. -380 ...... -380 -381 ...... -381 -389 ...... -389 

 Department of Transportation: 

 Airport and Airway Trust Fund ............................................................................. -92 ...... -92 -97 ...... -97 -153 ...... -153 

 Department of Veterans Affairs: 

 National Service Life Insurance Fund .................................................................. -232 ...... -232 -235 ...... -235 -259 ...... -259 

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

 Corps of Engineers ................................................................................................ (**) ...... (**) -19 ...... -19 -10 ...... -10 

 Other Defense Civil Programs: 

 Military Retirement Fund...................................................................................... -63 ...... -63 -3,065 ...... -3,065 741 ...... 741 

 Educational Benefits Fund................................................................................... 1 ...... 1 -8 ...... -8 9 ...... 9 

 Armed Forces Retirement Home ......................................................................... -1 ...... -1 -3 ...... -3 -1 ...... -1 

 Environmental Protection Agency .......................................................................... (**) ...... (**) -8 ...... -8 -17 ...... -17 

 Office of Personnel Management: 

 Civil Service Retirement and Disability Fund ....................................................... -18,306 ...... -18,306 -18,322 ...... -18,322 -18,601 ...... -18,601 

 Social Security Administration (Off-Budget): 

 Federal Old-Age and Survivors Insurance Trust Fund ......................................... -53,622 ...... -53,622 -53,713 ...... -53,713 -52,958 ...... -52,958 

 Federal Disability Insurance Trust Fund............................................................... -4,892 ...... -4,892 -5,015 ...... -5,015 -5,384 ...... -5,384 

 Independent Agencies: 

 Railroad Retirement Board .................................................................................. -7 ...... -7 -9 ...... -9 -18 ...... -18 

 Other.................................................................................................................... 1 ...... 1 -4 ...... -4 1 ...... 1 

 Other ..................................................................................................................... (**) ...... (**) -19 ...... -19 -25 ...... -25 

 Total--Interest Received by Trust Funds.............................................................. -86,585 ...... -86,585 -90,078 ...... -90,078 -88,076 ...... -88,076 

 Digital Television Transition and Public Safety Fund ............................................... ...... 66 -66 ...... 66 -66 ...... 9,389 -9,389 

 Rents and Royalties on the Outer Continental Shelf Lands ..................................... ...... 362 -362 ...... 1,242 -1,242 ...... 1,095 -1,095 

 Total--Undistributed Offsetting Receipts........................................................... -91,689 428 -92,118 -120,686 1,308 -121,994 -116,005 10,484 -126,489 

 Total Outlays.......................................................................................................... 347,420 36,648 310,773 967,377 91,093 876,284 968,871 89,000 879,870 

 Total On-Budget................................................................................................... 313,286 29,953 283,333 812,414 72,670 739,744 858,059 69,642 788,417 

 Total Off-Budget .................................................................................................. 34,134 6,695 27,439 154,963 18,424 136,539 110,811 19,358 91,453 

 Total Surplus (+) or Deficit.................................................................................... -91,854 -388,507 -332,486 

 Total On-Budget................................................................................................... -110,240 -394,708 -385,059 

 Total Off-Budget .................................................................................................. +18,386 +6,201 +52,572 

MEMORANDUM 

 Receipts Offset Against Outlays (In Millions) 

Current 

Fiscal Year to 

Date 

Comparable 

Period Prior 

Fiscal Year 

 Proprietary Receipts...................................................................... 38,995 21,206 

 Intrabudgetary Transactions.......................................................... 288,832 240,542 

 Governmental Receipts................................................................. 1,429 11,025 

 Total Receipts Offset Against Outlays ...................................... 329,256 272,772 

1Includes 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. 
19

This Page Left Blank Intentionally 
20

Table 6. Means of Financing the Deficit or Disposition of Surplus by the U.S. Government, December 2009 and Other Periods

[$ millions] 

Net Transactions 

(-) denotes net reduction of either 

liability or asset accounts 

Account Balances 

Current Fiscal Year 

Fiscal Year to Date Beginning of 

Assets and Liabilities 

Directly Related to 

Budget Off-Budget Activity This Month This Year Prior Year This Year This Month 

Close of 

This Month 

 

Liability Accounts: 

 Borrowing from the Public: 

 Treasury Securities, Issued Under General 

 Financing Authorities: 

 Debt Held by the Public .................................................................................................... 98,622 259,147 560,627 7,551,862 7,712,387 7,811,009 

 Intragovernmental Holdings .............................................................................................. 99,681 142,373 114,453 4,357,967 4,400,660 4,500,341 

 Total Treasury Securities Outstanding............................................................................ 198,302 401,521 675,080 11,909,829 12,113,048 12,311,350 

 Plus Premium on Treasury Securities........................................................................... -103 1,808 3,151 10,339 12,250 12,147 

 Less Discount on Treasury Securities........................................................................... 323 -418 1,754 69,851 69,109 69,433 

 Total Treasury Securities Net Of 

 Premium and Discount............................................................................................... 197,876 403,746 676,477 11,850,317 12,056,187 12,254,063 

 Agency Securities, Issued Under Special Financing 

 Authorities (See Schedule B. for Other Agency 

 Borrowing, See Schedule C)............................................................................................. 287 294 248 23,203 23,210 23,497 

 Total Federal Securities.................................................................................................... 198,162 404,040 676,725 11,873,520 12,079,397 12,277,560 

 Deduct: 

 Federal Securities Held As Investments 

 of Government Accounts (See Schedule D) ................................................................ 99,702 141,698 116,669 4,355,292 4,397,288 4,496,990 

 Less Discount on Federal Securities Held As 

 Investments of Government Accounts ....................................................................... -93 -613 839 25,467 24,948 24,854 

 Net Federal Securities Held As Investments 

 of Government Accounts.......................................................................................... 99,795 142,311 115,831 4,329,825 4,372,340 4,472,136 

 Total Borrowing from the Public .............................................................................. 98,367 261,730 560,894 7,543,695 7,707,057 7,805,424 

 Accrued Interest Payable to the Public ................................................................................. 9,012 5,985 4,351 41,373 38,346 47,358 

 Allocations of Special Drawing Rights................................................................................... -1,501 -589 -83 55,953 56,865 55,364 

 Deposit Funds ...................................................................................................................... -2,532 -2,516 -5,534 9,965 9,982 7,450 

 Miscellaneous Liability Accounts (Includes Checks 

 Outstanding Etc.)................................................................................................................. -1,329 5,584 -978 9,230 16,143 14,814 

 Total Liability Accounts .................................................................................................. 102,017 270,194 558,651 7,660,215 7,828,392 7,930,410 

Asset Accounts (Deduct) 

 Cash and Monetary Assets: 

 U.S. Treasury Operating Cash:1 

 Federal Reserve Account ................................................................................................. 87,396 78,308 73,135 108,324 99,236 186,632 

 Supplementary Financing Program Account..................................................................... -9,998 -159,944 -40,166 164,945 14,999 5,001 

 Tax and Loan Note Accounts............................................................................................ -1 -35 -37,929 1,996 1,962 1,962 

 Balance........................................................................................................................... 77,398 -81,671 -4,961 275,265 116,197 193,595 

 Special Drawing Rights: 

 Total Holdings................................................................................................................... -1,567 -132 -77 57,945 59,381 57,814 

 SDR Certificates Issued to Federal Reserve Banks.......................................................... ...... ...... ...... -5,200 -5,200 -5,200 

 Balance........................................................................................................................... -1,567 -132 -77 52,745 54,181 52,614 

 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................................................................................. -1,579 -620 -630 12,333 13,292 11,714 

 Letter of Credit Issued to IMF ........................................................................................... 604 -1,880 -486 -42,802 -45,286 -44,682 

 Dollar Deposits with the IMF ............................................................................................. -2 -100 -51 -44 -142 -144 

 Receivable/payable (-) for Interim Maintenance 

 of Value Adjustments....................................................................................................... 1,286 515 4,100 -2,543 -3,314 -2,028 

 Balance........................................................................................................................... 309 -2,085 2,933 13,469 11,075 11,384 

 Other Cash and Monetary Assets....................................................................................... -254 -1,200 989 28,394 27,448 27,193 

 Total Cash and Monetary Assets...................................................................................... 75,886 -85,087 -1,115 369,873 208,900 284,786 

 Non-Federal Securities of the National Railroad 

 Retirement Investment Trust................................................................................................ 157 194 -7,926 21,348 21,385 21,542 

 Net Activity, Guaranteed Loan Financing.............................................................................. 929 81 1,664 -34,924 -35,772 -34,843 

 Net Activity, Direct Loan Financing ....................................................................................... -65,330 -33,882 234,005 594,691 626,139 560,809 

 Miscellaneous Asset Accounts ............................................................................................. -1,378 481 -274 -573 1,286 -92 

 Total Asset Accounts ...................................................................................................... 10,263 -118,213 226,354 950,415 821,939 832,202 

Excess of Liabilities (+) or Assets (-) .................................................................................. 91,754 388,407 332,296 6,709,800 7,006,453 7,098,207 

Transactions Not Applied to Current Year's Surplus 

 or Deficit (See Schedule A for Details)................................................................................... 100 100 190 ...... ...... 100 

Total Budget and Off-Budget Federal Entities 

 (Financing of Deficit (+) or Disposition Of 

 Surplus (-)) .......................................................................................................................... 91,854 388,507 332,486 6,709,800 7,006,453 7,098,307 

1Major sources of information used to determine Treasury’s operating cash balance include 

Federal Reserve Banks, the Treasury Regional Finance Centers, the Internal Revenue 

Service Centers, the Bureau of the Public Debt and various electronic systems. Deposits 

are reflected as received and withdrawals are reflected as processed. 

... No Transactions 

Note: Details may not add to totals due to rounding. 
21

Table 6. Schedule A-Analysis of Change in Excess of Liabilities of the U.S. Government, December 2009 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 ................................................................................................................. 7,006,453 6,711,199 5,294,525 

 Adjustments During Current Fiscal Year for 

 Changes in Composition of Unified Budget: 

 Revisions by Federal Agencies to the Prior Budget Results ............................................. ...... -1,398 -7 

Excess of Liabilities Beginning of Period (Current Basis)........................................................ 7,006,453 6,709,800 5,294,518 

Budget Surplus (-) or Deficit: 

 Based on Composition of Unified Budget in Prior Fiscal Yr............................................... 91,854 388,507 332,486 

Total Surplus (-) or Deficit (Table 2)........................................................................................ 91,854 388,507 332,486 

 Total-On-Budget (Table 2).................................................................................................... 110,240 394,708 385,059 

 Total-Off-Budget (Table 2).................................................................................................... -18,386 -6,201 -52,572 

Transactions Not Applied to Current Year's Surplus or Deficit: 

 Seigniorage .......................................................................................................................... -100 -100 -190 

 Total-Transactions Not Applied to Current Year's Surplus or Deficit .................................. -100 -100 -190 

Excess of Liabilities Close of Period .................................................................................. 7,098,207 7,098,207 5,626,814 

... 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 2009 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........................................................................................ ...... ...... ...... 33 33 33 

 Obligations Not Guaranteed by the United States, 

 Issued By: 

 Legislative Branch: 

 Architect of the Capitol...................................................................................................... 1 3 1 144 146 147 

 Independent Agencies: 

 Federal Communications Commission.............................................................................. ...... ...... ...... (**) (**) (**) 

 National Archives and Records Administration ................................................................. ...... ...... ...... 193 193 193 

 Tennessee Valley Authority .............................................................................................. 286 291 247 22,834 22,839 23,125 

 Total Agency Securities ............................................................................................... 287 294 248 23,203 23,210 23,497 

... 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 2009 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.......................................................................................... 3,645 10,051 -79 3,503 9,909 13,554 

 Agricultural Credit Insurance Fund.................................................................................... ...... 447 ...... 7,521 7,968 7,968 

 Farm Storage Facility Loans ............................................................................................. ...... 150 61 592 742 742 

 Apple Loans Fund............................................................................................................. ...... ...... ...... (**) (**) (**) 

 Emergency Boll Weevil Loan Fund ................................................................................... ...... (**) ...... (**) (**) (**) 

 Rural Housing Service: 

 Rural Housing Insurance .................................................................................................. 315 653 269 13,610 13,948 14,263 

 Rural Community Facility Loans Fund .............................................................................. 85 157 103 2,976 3,048 3,133 

 Multifamily Housing Revitalization Loan Account.............................................................. 3 6 19 89 92 95 

 Rural Business - Cooperative Service: 

 Rural Business and Industry Loans .................................................................................. ...... ...... ...... 83 83 83 

 Rural Development Loan Fund ......................................................................................... 3 6 5 289 291 295 

 Rural Economic Development Loan Fund......................................................................... 4 8 6 110 114 117 

 Rural Utilities Service: 

 Rural Water and Waste Disposal Fund............................................................................. ...... 177 218 8,654 8,831 8,831 

 Rural Electrification and Telecommunications Fund ......................................................... 122 239 621 16,516 16,633 16,755 

 Rural Telephone Bank ...................................................................................................... ...... 3 20 488 491 491 

 Distance Learning and Telemedicine Program ................................................................. 25 42 12 416 433 458 

 Foreign Agricultural Service................................................................................................ ...... ...... ...... 778 778 778 

 Department of Commerce: 

 National Oceanic and Atmospheric Administration: 

 Fisheries Finance ............................................................................................................. 6 46 8 482 522 528 

 Fishing Vessel Obligations................................................................................................ ...... ...... ...... 5 5 5 

 Department of Defense - Military: 

 Arms Initiative Loans .......................................................................................................... ...... ...... ...... 1 1 1 

 Family Housing Improvement Loans................................................................................... ...... 63 76 383 446 446 

 Department of Education: 

 College Housing and Academic Facilities Loans................................................................. ...... (**) (**) 72 72 72 

 Federal Direct Student Loans ............................................................................................. 7,311 19,071 13,189 179,096 190,855 198,167 

 Teach Grant Loans ............................................................................................................. ...... 39 28 68 108 108 

 Temporary Student Loan Purchase Authority ..................................................................... ...... 11,041 3,583 54,221 65,262 65,262 

 Federal Family Education Loans......................................................................................... ...... ...... ...... 1,462 1,462 1,462 

 Department of Energy: 

 Bonneville Power Administration Fund ............................................................................... 52 184 -35 2,130 2,262 2,314 

 Western Area Power Administration - Recovery Act........................................................... 10 35 ...... ...... 25 35 

 Department of Health and Human Services: 

 Health Education Assistance Loans.................................................................................... ...... -1 ...... 2 (**) (**) 

 Department of Homeland Security: 

 National Flood Insurance Fund........................................................................................... -250 -250 1,523 19,000 19,000 18,750 

 Disaster Assistance Loan Fund .......................................................................................... ...... ...... ...... 4 4 4 

 Department of Housing and Urban Development: 

 Public and Indian Housing Programs: 

 Low-Rent Public Housing - Loans and Other Expenses ................................................... ...... ...... 1 5 5 5 

 Housing Programs: 

 Federal Housing Administration........................................................................................ ...... ...... ...... 4,420 4,420 4,420 

 Green Retrofit Program for Multifamily Housing-Recovery Act ......................................... ...... 9 ...... ...... 9 9 

 Department of the Interior: 

 Helium Fund ....................................................................................................................... ...... ...... ...... 252 252 252 

 Bureau of Reclamation Loan Fund ..................................................................................... ...... ...... -1 49 49 49 

 Bureau of Indian Affairs ...................................................................................................... ...... ...... ...... 8 8 8 

 Assistance to American Samoa Loan Fund ........................................................................ ...... ...... ...... 7 7 7 

 Department of Labor: 

 Black Lung Disability Trust Fund......................................................................................... ...... ...... 6,496 6,158 6,158 6,158 

 Department of State: 

 Repatriation Loans.............................................................................................................. ...... (**) (**) 2 2 2 

 Department of Transportation: 

 Federal Aviation Administration: 

 Aircraft Purchase Loan Guarantee Program ..................................................................... ...... ...... ...... (**) (**) (**) 

 Federal Highway Administration: 

 Transportation Infrastructure Finance and Innovation Fund.............................................. 107 185 14 1,927 2,005 2,112 

 Federal Railroad Administration: 

 Railroad Rehabilitation and Improvement Loan Fund ....................................................... 7 7 35 379 379 386 

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

 Maritime Administration: 

 Ocean Freight Differential ................................................................................................. ...... -142 -106 149 7 7 

 Maritime Guaranteed Loan (Title XI) Fund........................................................................ 84 84 19 21 21 105 

 Department of Treasury: 

 Departmental Offices: 

 Community Development Financial Institutions Fund ....................................................... ...... ...... 1 41 41 41 

 Housing and Economic Recovery Programs..................................................................... 370 46,115 72,826 208,916 254,661 255,031 

 Temporary Credit and Liquidity Program .......................................................................... 18,691 18,691 ...... ...... ...... 18,691 

 Troubled Assets Insurance Financing Fund...................................................................... ...... ...... ...... 774 774 774 

 Troubled Asset Relief Program......................................................................................... ...... 19,862 162,747 142,561 162,423 162,423 

 
23

Table 6. Schedule C (Memorandum)-Federal Agency Borrowing Financed Through the Issue of Treasury Securities, 

 December 2009 and Other Periods 

[$ millions] 

Transactions Account Balances 

Current Fiscal Year 

Fiscal Year to Date Beginning of Classification 

This Month This Year Prior Year This Year This Month 

Close of 

This Month 

 

Borrowing from the Treasury:—Continued 

Department of Treasury:—Continued 

 Federal Financing Bank Revolving Fund ............................................................................ -425 -742 910 47,107 46,789 46,364 

 Department of Veterans Affairs: 

 Veterans Housing Benefit Program Fund............................................................................ 120 223 751 1,491 1,595 1,715 

 Native American Veteran Housing Fund............................................................................. ...... 5 14 52 57 57 

 Vocational Rehabilitation Loan Fund .................................................................................. ...... 1 3 2 2 2 

 Corps of Engineers: 

 Washington Aqueduct......................................................................................................... -2 -2 (**) 8 8 6 

 Environmental Protection Agency: 

 Abatement, Control, and Compliance Loan Program.......................................................... ...... ...... ...... 10 10 10 

 General Services Administration: 

 Land Acquisition and Development Fund............................................................................ ...... ...... ...... (**) (**) (**) 

 International Assistance Program: 

 International Security Assistance: 

 Foreign Military Loan Program.......................................................................................... ...... ...... 58 8 8 8 

 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 .......................................................................... 97 123 80 1,007 1,032 1,129 

 Small Business Administration: 

 Business Loan Fund ........................................................................................................... ...... 532 ...... 2,953 3,485 3,485 

 Disaster Loan Fund ............................................................................................................ ...... 150 ...... 7,920 8,070 8,070 

 Independent Agencies: 

 Export-Import Bank of the United States............................................................................. 680 896 222 3,805 4,021 4,701 

 Federal Communications Commission: 

 Spectrum Auction Loan Fund ........................................................................................... ...... ...... ...... 46 46 46 

 National Credit Union Administration .................................................................................. ...... ...... ...... 1,000 1,000 1,000 

 Presidio Trust Fund ............................................................................................................ ...... ...... ...... 50 50 50 

 Railroad Retirement Board: 

 Social Security Equivalent Benefit Account....................................................................... 338 978 894 3,359 3,998 4,337 

 Smithsonian Institution: 

 John F. Kennedy Center Parking Facilities ....................................................................... ...... ...... ...... 20 20 20 

 Total Agency Borrowing from the Treasury 

 Financed Through Treasury Securities Issued ............................................................ 31,400 129,140 264,590 747,566 845,306 876,706 

Borrowing from the Federal Financing Bank: 

 Department of Agriculture: 

 Rural Utilities Service: 

 Rural Electrification and Telecommunications Fund ......................................................... 355 1,455 516 28,438 29,538 29,894 

 Department of Defense - Military: 

 Department of the Navy...................................................................................................... ...... ...... ...... 1,624 1,624 1,624 

 Defense Agencies............................................................................................................... ...... ...... ...... -1,624 -1,624 -1,624 

 Department of Education: 

 Historically Black College and University Capital 

 Financing Fund.................................................................................................................. 12 29 28 452 469 481 

 Department of Energy: 

 Title 17 Innovative Technology Loans................................................................................. 151 454 ...... 908 1,211 1,362 

 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 -104 587 483 483 

 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....................................................................................................... 1 -8 -8 2,026 2,017 2,019 

 International Assistance Program: 

 Foreign Military Financing Program .................................................................................... -7 -13 -21 545 540 533 

 Small Business Administration: 

 Business Loan Fund ........................................................................................................... (**) -1 -2 5 5 4 

 Independent Agencies: 

 National Credit Union Administration .................................................................................. -68 -71 476 18,384 18,381 18,313 

 Postal Service..................................................................................................................... -1,042 -2,658 -735 10,200 8,583 7,542 

 Total Borrowing from the Federal Financing Bank....................................................... -598 -916 152 61,552 61,234 60,636 

Note: This table includes lending by the Federal Financing Bank accomplished by the 

purchase of agency financial assets, by the acquisition of agency debt securities, and by 

direct loans on behalf of an agency. The Federal Financing Bank borrows from Treasury 

and issues its own securities and in turn may loan these funds to agencies in lieu of 

agencies borrowing directly through Treasury or issuing their own securities. 

... No Transactions 

(* *) Less than $500,000 

Note: Details may not add to totals due to rounding. 
24

Table 6. Schedule D-Investments of Federal Government Accounts in Federal Securities, December 2009 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..................................................................................................... 2 (**) 20 118 116 119 

 Department of Commerce..................................................................................................... -3 ...... ...... ...... 3 ...... 

 Department of Defense-Military: 

 Defense Cooperation Account ............................................................................................ (**) (**) 7 7 7 7 

 Department of Energy........................................................................................................... 181 1,052 584 49,499 50,370 50,550 

 Department of Health and Human Services.......................................................................... ...... 1 ...... 2,114 2,114 2,114 

 Department of Housing and Urban Development: 

 Housing Programs: 

 Federal Housing Administration Fund............................................................................... 176 487 322 10,668 10,979 11,155 

 Government National Mortgage Association: 

 Guarantees of Mortgage-Backed Securities ..................................................................... -8 16 -99 9,257 9,281 9,273 

 Department of the Interior..................................................................................................... 333 397 24 7,006 7,070 7,403 

 Department of Labor............................................................................................................. 22 -917 644 15,048 14,109 14,130 

 Department of Transportation ............................................................................................... -31 -47 17 1,301 1,285 1,254 

 Department of the Treasury.................................................................................................. -8 610 1,193 21,365 21,983 21,975 

 Department of Veterans Affairs: 

 Canteen Service Revolving Fund........................................................................................ ...... ...... -1 ...... ...... ...... 

 Veterans Reopened Insurance Fund .................................................................................. 6 (**) 1 331 325 331 

 Servicemen's Group Life Insurance Fund ........................................................................... (**) (**) (**) 1 1 1 

 Other Defense Civil Programs: 

 Uniformed Services Retiree Health Care Fund ................................................................... -443 17,731 18,141 126,821 144,995 144,553 

 Office of Personnel Management: 

 Postal Service Contributions............................................................................................... 745 745 686 35,115 35,115 35,861 

 Independent Agencies: 

 Federal Deposit Insurance Corporation: 

 Deposit Insurance Fund.................................................................................................... 44,089 42,804 -2,016 23,087 21,801 65,890 

 FSLIC Resolution Fund..................................................................................................... -1 17 6 3,313 3,331 3,330 

 Federal Housing Finance Agency ....................................................................................... -10 39 ...... 38 87 77 

 National Credit Union Administration .................................................................................. 1,963 1,859 520 9,567 9,463 11,425 

 Postal Service..................................................................................................................... (**) -3,239 -405 4,249 1,009 1,009 

 Tennessee Valley Authority ................................................................................................ (**) (**) ...... 25 25 25 

 Other .................................................................................................................................. -172 -292 -174 14,210 14,089 13,917 

 Other .................................................................................................................................... -44 44 -337 8,402 8,490 8,446 

 Total Treasury Securities.................................................................................................. 46,796 61,306 19,132 341,540 356,050 402,846 

 Total Federal Funds...................................................................................................... 46,796 61,306 19,132 341,540 356,050 402,846 

Trust Funds: 

 Legislative Branch: 

 Library of Congress ............................................................................................................ -1 -1 -1 37 36 36 

 United States Tax Court...................................................................................................... ...... (**) (**) 10 10 10 

 Other .................................................................................................................................. -2 9 (**) 33 43 41 

 Judicial Branch: 

 Judicial Retirement Funds .................................................................................................. -3 -12 -4 824 816 813 

 Department of Agriculture..................................................................................................... -4 -30 37 46 20 16 

 Department of Defense-Military: 

 Voluntary Separation Incentive Fund.................................................................................. -23 -4 -3 460 478 456 

 Other .................................................................................................................................. (**) 1 -1 368 370 369 

 Department of Health and Human Services: 

 Federal Hospital Insurance Trust Fund............................................................................... 1,959 -5,089 3,169 309,702 302,653 304,612 

 Federal Supplementary Medical Insurance Trust 

 Fund .................................................................................................................................. 14,692 14,182 760 61,764 61,254 75,946 

 Other .................................................................................................................................. -2 56 75 2,932 2,990 2,988 

 

 
25

Table 6. Schedule D-Investments of Federal Government Accounts in Federal Securities, December 2009 and Other Periods 

[$ millions] 

Net Purchases or Sales (-) Securities Held as Investments 

Current Fiscal Year 

Fiscal Year to Date Beginning of Classification 

This Month This Year Prior Year This Year This Month 

Close of 

This Month 

 

Trust Funds:—Continued 

 Department of Homeland Security........................................................................................ 5 -11 29 3,380 3,363 3,369 

 Department of the Interior..................................................................................................... 2 -3 -15 40 35 37 

 Department of Labor: 

 Unemployment Trust Fund ................................................................................................. -1,063 -3,393 -10,628 19,628 17,298 16,235 

 Other .................................................................................................................................. -11 -29 -31 64 46 35 

 Department of State: 

 Foreign Service Retirement and Disability Fund ................................................................. 345 252 330 15,334 15,241 15,585 

 Other .................................................................................................................................. -1 -4 -1 37 35 34 

 Department of Transportation: 

 Airport and Airway Trust Fund ............................................................................................ -747 -1,119 181 7,829 7,457 6,710 

 Highway Trust Fund............................................................................................................ -942 -3,926 -2,425 11,484 8,501 7,559 

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

 Department of Treasury........................................................................................................ -58 -187 -179 1,033 904 846 

 Department of Veterans Affairs: 

 General Post Fund, National Homes .................................................................................. ...... ...... 7 78 78 78 

 National Service Life Insurance .......................................................................................... 147 -8 22 8,735 8,580 8,727 

 United States Government Life Insurance Fund ................................................................. (**) -1 -1 26 25 25 

 Veterans Special Life Insurance Fund ................................................................................ 52 35 36 2,001 1,984 2,036 

 Corps of Engineers ............................................................................................................... -89 103 404 5,158 5,350 5,261 

 Other Defense Civil Programs: 

 Military Retirement Fund..................................................................................................... -2,095 54,985 44,148 240,807 297,887 295,792 

 Other .................................................................................................................................. 19 71 32 2,076 2,128 2,147 

 Environmental Protection Agency......................................................................................... 1,258 1,017 249 6,642 6,400 7,659 

 National Aeronautics and Space Administration ................................................................... (**) (**) (**) 15 15 14 

 Office of Personnel Management: 

 Civil Service Retirement and Disability Fund: 

 Treasury Securities........................................................................................................... 15,077 7,886 8,834 754,244 747,052 762,129 

 Employees Life Insurance Fund.......................................................................................... 66 581 635 36,146 36,661 36,726 

 Employees and Retired Employees Health Benefits Fund.................................................. -186 158 97 15,369 15,713 15,527 

 Social Security Administration: 

 Federal Old-Age and Survivors Insurance Trust 

 Fund .................................................................................................................................. 26,923 22,465 52,752 2,296,316 2,291,857 2,318,780 

 Federal Disability Insurance Trust Fund.............................................................................. -2,771 -8,171 -677 207,932 202,531 199,760 

 Independent Agencies: 

 Harry S. Truman Memorial Scholarship Trust Fund............................................................ -1 -1 (**) 56 55 55 

 Japan-United States Friendship Commission ..................................................................... ...... ...... 5 38 38 38 

 Railroad Retirement Board: 

 Treasury Securities........................................................................................................... 365 590 -312 2,310 2,535 2,900 

 Agency Securities............................................................................................................. ...... 1 (**) 1 2 2 

 Other .................................................................................................................................. -7 -11 14 800 797 790 

 Total Treasury Securities.................................................................................................. 52,906 80,390 97,538 4,013,751 4,041,236 4,094,142 

 Total Agency Securities .................................................................................................... ...... 1 (**) 1 2 2 

 Total Trust Funds ......................................................................................................... 52,906 80,391 97,537 4,013,752 4,041,238 4,094,144 

Grand Total ........................................................................................................................... 99,702 141,698 116,669 4,355,292 4,397,288 4,496,990 

... 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 2009 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 ................................................................................ 15 53 -51 153 191 206 

 Agricultural Credit Insurance Fund............................................................................................... -1 -4 -1 -331 -334 -335 

 Rural Housing Service: 

 Rural Community Facility Loans .................................................................................................. 7 7 1 -27 -27 -20 

 Rural Housing Insurance Fund .................................................................................................... -65 -193 -44 -1,000 -1,128 -1,193 

 Rural Business-Cooperative Service: 

 Rural Business and Industry Loans ............................................................................................. -4 9 5 -156 -143 -147 

 Renewable Energy Guaranteed Loan Account ............................................................................ (**) -1 (**) -7 -7 -8 

 Rural Utilities Service: 

 Rural Water and Waste Disposal Fund........................................................................................ 1 1 (**) -23 -23 -22 

 Department of Commerce: 

 General Administration: 

 Emergency Oil, Gas, and Steel Account...................................................................................... ...... ...... ...... 5 5 5 

 National Oceanic and Atmospheric Administration: 

 Fishing Vessel Obligations........................................................................................................... ...... (**) (**) 3 3 3 

 Department of Defense-Military ....................................................................................................... ...... -1 ...... -23 -24 -24 

 Department of Education: 

 Office of Student Financial Assistance: 

 Federal Family Education Loans.................................................................................................. 464 -569 1,433 -6,025 -7,058 -6,594 

 Department of Health and Human Services: 

 Health Resources and Services Administration: 

 Health Center Loans.................................................................................................................... ...... ...... ...... -2 -2 -2 

 Health Education Assistance Loans............................................................................................. 2 2 2 -65 -65 -63 

 Department of Housing and Urban Development: 

 Public and Indian Housing Programs: 

 Indian Housing Loans .................................................................................................................. -1 -2 -3 -39 -40 -41 

 Native Hawaiian Housing Loans .................................................................................................. (**) (**) ...... (**) (**) (**) 

 Community Planning and Development: 

 Community Development Loans .................................................................................................. -1 -1 (**) -102 -102 -102 

 Housing Programs: 

 FHA-Mutual Mortgage Insurance Loans ...................................................................................... 32 -67 -340 -18,493 -18,592 -18,560 

 FHA-General and Special Risk Fund ........................................................................................... 65 213 120 -5,443 -5,295 -5,230 

 Home Ownership Preservation Entity Fund ................................................................................. (**) -1 ...... -1 -2 -2 

 Government National Mortgage Association: 

 Guarantees of Mortgaged-Backed Securities .............................................................................. -39 -95 -109 -868 -923 -962 

 Department of the Interior: 

 Bureau of Indian Affairs ................................................................................................................. 1 -4 -2 -34 -40 -38 

 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................................................................................... 138 138 30 -229 -229 -91 

 Department of the Treasury: 

 Departmental Offices: 

 Air Transportation Stabilization Fund ........................................................................................... ...... ...... ...... (**) (**) (**) 

 Troubled Assets Insurance Financing Fund................................................................................. -21 -102 ...... 592 511 490 

 Department of Veterans Affairs: 

 Veterans Benefits Administration: 

 Veterans Housing Benefit Program Fund..................................................................................... 62 3 205 -2,577 -2,636 -2,574 

 Guaranteed Transitional Housing Loans for Homeless Veterans................................................. (**) (**) (**) (**) (**) (**) 

 International Assistance Program: 

 Agency for International Development: 

 Loan Guarantees to Israel ........................................................................................................... ...... ...... ...... -1,233 -1,233 -1,233 

 Urban and Environmental Credit Guaranteed Loans ................................................................... 1 2 1 -102 -101 -100 

 Microenterprise and Small Enterprise Development .................................................................... (**) (**) (**) -1 -1 -1 

 Development Credit Authority Loan Fund .................................................................................... (**) (**) -1 -43 -43 -43 

 Loan Guarantees to Egypt........................................................................................................... ...... ...... ...... -192 -192 -192 

 Overseas Private Investment Corporation ..................................................................................... -11 -15 -18 -128 -131 -142 

 Small Business Administration: 

 Business Loan Fund ...................................................................................................................... 239 689 538 2,337 2,787 3,026 

 Independent Agencies: 

 Export-Import Bank of the United States........................................................................................ 45 17 -101 -869 -897 -852 

 Net Activity, Guaranteed Loan Financing ................................................................................ 929 81 1,664 -34,924 -35,772 -34,843 

Direct Loan Financing Activity: 

 Department of Agriculture: 

 Farm Service Agency: 

 Agricultural Credit Insurance Fund............................................................................................... 6 25 -142 5,956 5,975 5,981 

 Farm Storage Facility Loans ........................................................................................................ 32 43 22 409 420 452 

 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 ......................................................................................... 22 53 59 2,596 2,627 2,649 

 Rural Housing Insurance Fund .................................................................................................... 74 223 17 13,189 13,338 13,412 

 Multifamily Housing Revitalization Loan Account......................................................................... 1 2 9 68 69 70 

 
27

Table 6. Schedule E-Net Activity, Guaranteed and Direct Loan Financing, December 2009 and Other Periods 

[$ millions] 

Net Transactions 

(-) denotes net reduction of 

liability accounts 

Account Balances 

Current Fiscal Year 

Fiscal Year to Date Beginning of 

Classification 

This Month This Year Prior Year This Year This Month 

Close of 

This Month 

 Direct Loan Financing Activity:—Continued 

 Department of Agriculture:—Continued 

 Rural Business-Cooperative Service: 

 Rural Business and Industry Loan Fund ...................................................................................... (**) -1 -1 19 19 18 

 Rural Development Loan Fund .................................................................................................... (**) -3 -2 280 278 277 

 Rural Economic Development Loan Fund.................................................................................... -1 (**) 1 91 93 92 

 Rural Utilities Service: 

 Rural Water and Waste Disposal Loans ...................................................................................... 18 98 93 7,588 7,668 7,685 

 Rural Electrification and Telecommunications Fund .................................................................... 409 1,434 962 35,445 36,471 36,880 

 Rural Telephone Bank ................................................................................................................. -1 -7 2 434 428 426 

 Distance Learning and Telemedicine Program ............................................................................ 6 14 3 372 380 386 

 Rural Development Insurance Fund ............................................................................................ ...... ...... ...... 1,065 1,065 1,065 

 Foreign Agricultural Service: 

 P.L. 480 Direct Loan Fund........................................................................................................... -35 -88 -139 647 594 559 

 International Debt Reduction ....................................................................................................... -11 -27 -16 75 59 48 

 Department of Commerce: 

 National Oceanic and Atmospheric Administration: 

 Fisheries Finance ........................................................................................................................ -1 (**) -6 482 483 483 

 Department of Defense-Military ....................................................................................................... -2 59 25 383 443 441 

 Department of Education: 

 Office of Postsecondary Education: 

 College Housing and Academic Facilities Loans.......................................................................... (**) (**) (**) 11 11 11 

 Historically Black College and University Capital Financing Fund................................................ 12 27 28 146 161 173 

 Office of Student Financial Assistance: 

 Federal Direct Student Loans ...................................................................................................... 2,493 7,283 3,910 147,002 151,792 154,285 

 Teach Grant Loans ...................................................................................................................... 5 20 4 50 65 70 

 Temporary Student Loan Purchase Authority .............................................................................. 1,713 12,419 7,565 56,876 67,582 69,295 

 Department of Energy: 

 Advanced Technology Vehicles Manufacturing Loans................................................................... 47 165 ...... 420 538 585 

 Title 17 Innovative Technology Loans............................................................................................ 51 110 ...... 20 79 130 

 Department of Homeland Security: 

 Disaster Assistance Loan Fund ..................................................................................................... (**) (**) (**) 4 4 4 

 Department of Housing and Urban Development: 

 Housing Programs: 

 FHA-Mutual Mortgage Insurance Loans ...................................................................................... (**) (**) (**) -4 -4 -4 

 FHA-General and Special Risk Fund ........................................................................................... ...... ...... ...... (**) (**) (**) 

 Department of the Interior: 

 Bureau of Reclamation .................................................................................................................. ...... ...... -1 50 50 50 

 Bureau of Indian Affairs ................................................................................................................. (**) (**) (**) 7 7 6 

 Assistance to American Samoa Loan Fund ................................................................................... ...... ...... ...... 7 7 7 

 Department of State: 

 Administration of Foreign Affairs: 

 Repatriation Loans....................................................................................................................... (**) (**) (**) -7 -7 -7 

 Department of Transportation: 

 Federal Highway Administration: 

 Transportation Infrastructure Finance and Innovation Fund......................................................... 107 182 14 1,913 1,989 2,096 

 Federal Railroad Administration: 

 Railroad Rehabilitation and Improvement Loan Fund .................................................................. 1 1 30 376 376 377 

 Department of the Treasury: 

 Departmental Offices: 

 Community Development Financial Institutions Fund .................................................................. (**) -1 -2 41 39 40 

 GSE Mortgage-Backed Securities Purchase Program................................................................. 6,573 21,598 66,465 176,027 191,053 197,625 

 Temporary Credit and Liquidity Program ..................................................................................... 15,309 15,309 ...... ...... ...... 15,309 

 Troubled Asset Relief Program.................................................................................................... -92,740 -93,465 155,150 129,318 128,594 35,853 

 Financial Management Service...................................................................................................... ...... ...... ...... (**) (**) (**) 

 Department of Veterans Affairs: 

 Veterans Benefits Administration: 

 Veterans Housing Benefit Program Fund..................................................................................... 24 86 -2 1,482 1,544 1,568 

 Native American Veteran Housing Fund...................................................................................... 4 7 (**) 48 51 55 

 Vocational Rehabilitation Loan Fund ........................................................................................... (**) (**) (**) 1 1 1 

 Environmental Protection Agency: 

 Abatement, Control, and Compliance Loan Program..................................................................... (**) -4 -2 10 6 5 

 International Assistance Program: 

 International Security Assistance: 

 Foreign Military Loan Program..................................................................................................... ...... ...... 58 7 7 7 

 Military Debt Reduction................................................................................................................ ...... ...... ...... 29 29 29 

 Agency for International Development: 

 International Debt Reduction ....................................................................................................... -22 -22 -26 214 214 192 

 Overseas Private Investment Corporation ..................................................................................... 57 66 -1 748 757 814 

 Small Business Administration: 

 Business Loan Fund ...................................................................................................................... -1 (**) (**) 89 90 89 

 Disaster Loan Fund ....................................................................................................................... -45 -120 -25 7,097 7,022 6,977 

 Independent Agencies: 

 Export-Import Bank of the United States........................................................................................ 569 633 -47 3,576 3,639 4,209 

 Federal Communications Commission: 

 Spectrum Auction Loan Fund ...................................................................................................... (**) (**) (**) 34 34 34 

 Net Activity, Direct Loan Financing............................................................................................ -65,330 -33,882 234,005 594,691 626,139 560,809 

Note: Federal credit programs provide benefits to the public in the form of direct loans and 

loan guarantees. This table reflects cash transactions and balances of the nonbudgetary 

financing fund accounts that result from the disbursement of loans, collection of fees, 

repayment of principle, sale of collateral, interest, and subsidy received from the credit 

program accounts at net present value in accordance with the Credit Reform Act of 1990. 

Unreimbursed costs such as administrative expenses and subsidy payments are reported 

on a cash basis and included within each program’s budgetary totals in Table 5. 

... No Transactions 

(* *) Less than $500,000 

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 2010 

[$ 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 ........................................................ 61,248 47,858 98,625 207,731 255,298 

Corporation Income Taxes..................................................... -4,505 -2,099 40,530 33,925 50,368 

Social Insurance And Retirement Receipts: 

 Employment and General Retirement.................................. 61,552 66,530 60,963 189,046 193,670 

 Unemployment Insurance.................................................... 1,346 3,648 454 5,448 5,225 

 Other Retirement ................................................................. 390 320 411 1,121 1,110 

Excise Taxes ......................................................................... 4,347 6,104 5,868 16,319 14,417 

Estate and Gift Taxes ............................................................ 1,556 1,049 1,361 3,966 6,557 

Customs Duties ..................................................................... 2,159 1,912 1,853 5,924 6,897 

Miscellaneous Receipts ......................................................... 7,202 8,241 8,853 24,296 13,842 

 Total--Receipts This Year.................................................. 135,294 133,564 218,919 487,776 ...... 

 (On-Budget)...................................................................... 88,656 83,287 173,093 345,036 ...... 

 (Off-Budget)...................................................................... 46,638 50,277 45,825 142,740 ...... 

 Total--Receipts Prior Year ................................................... 164,829 144,769 237,786 ...... 547,384

 (On Budget)......................................................................... 117,980 94,364 191,014 ...... 403,358

 (Off Budget)......................................................................... 46,849 50,405 46,772 ...... 144,026

Outlays: 

Legislative Branch ................................................................. 362 518 404 1,284 1,423 

Judicial Branch ...................................................................... 695 542 576 1,813 1,707 

Department of Agriculture: 

 Commodity Credit Corporation and 

 Foreign Agricultural Service................................................ 6,001 2,233 2,648 10,882 12,053 

 Other ................................................................................... 9,245 8,188 10,243 27,676 22,232 

Department of Commerce...................................................... 810 1,007 875 2,691 2,613 

Department of Defense: 

 Military: 

 Military Personnel .............................................................. 30,794 7,625 15,805 54,224 50,292 

 Operation and Maintenance............................................... 20,218 20,127 23,517 63,862 62,055 

 International Reconstruction 

 and Other Assistance ....................................................... 2 4 4 9 9 

 Procurement ...................................................................... 8,755 9,106 13,130 30,991 32,421 

 Research, Development, Test, 

 and Evaluation.................................................................. 5,396 6,403 7,154 18,953 21,331 

 Military Construction .......................................................... 1,483 1,650 2,037 5,169 4,049 

 Family Housing.................................................................. 192 191 282 665 750 

 Revolving and Management Funds ................................... 1,384 -21 1,581 2,944 1,729 

 Other ................................................................................. -469 517 -495 -447 -456 

 Total Military .................................................................. 67,754 45,602 63,015 176,370 172,181 

Department of Education ....................................................... 7,588 7,729 7,771 23,088 15,937 

Department of Energy............................................................ 2,375 2,102 2,685 7,162 5,836 

Department of Health and Human Services: 

 Public Health Service........................................................... 4,546 4,442 5,473 14,461 12,438 

 Centers for Medicare And Medicaid Services: 

 Grants to States for Medicaid ............................................ 23,220 21,222 23,060 67,502 53,684 

 Federal Hospital Ins. Trust Fund........................................ 24,702 14,125 21,633 60,461 55,973 

 Federal Supp. Med. Ins. Trust Fund .................................. 21,954 12,484 18,170 52,608 50,330 

 Other ................................................................................. 34,529 14,306 32,637 81,472 61,756 

 Administration for Children and Families.............................. 4,493 4,112 5,175 13,781 12,539 

 Other ................................................................................... -27,548 -18,205 -36,046 -81,799 -61,888 

Department of Homeland Security......................................... 4,114 3,920 3,907 11,940 15,385 

Department of Housing and Urban Development .................. 3,954 3,983 5,863 13,799 11,714 

Department of the Interior...................................................... 1,004 1,160 1,148 3,313 2,752 

Department of Justice............................................................ 1,642 3,885 2,304 7,831 7,125 

Department of Labor: 

 Unemployment Trust Fund .................................................. 11,046 11,331 14,419 36,796 17,772 

 Other ................................................................................... 713 2,175 2,592 5,480 5,694 

Department of State............................................................... 1,535 1,680 2,892 6,106 6,106 

Department of Transportation: 

 Highway Trust Fund............................................................. 3,604 2,302 2,737 8,643 10,341 

 Other ................................................................................... 3,973 3,749 4,905 12,627 7,835 

Department of the Treasury: 

 Interest on Treasury Debt Securities (Gross)....................... 22,832 17,928 104,632 145,392 135,318 

 Other ................................................................................... 2,678 5,810 19,130 27,618 106,568 

 
29

Table 7. Receipts and Outlays of the U.S. Government by Month, Fiscal Year 2010 

[$ millions] 

Classification Oct. Nov. Dec. Jan. Feb. March April May June July Aug. Sept. 

Fiscal 

Year 

to 

Date 

Comparable

Period

Prior 

F.Y. 

 

Outlays:—Continued 

Department of Veterans Affairs: 

 Compensation And Pensions............................................... 7,394 385 7,473 15,253 13,727 

 National Service Life............................................................ 88 72 85 245 241 

 Other ................................................................................... 5,780 4,427 4,914 15,121 12,620 

Corps of Engineers ................................................................ 661 813 995 2,469 2,169 

Other Defense Civil Programs ............................................... 3,489 4,747 4,736 12,973 14,843 

Environmental Protection....................................................... 806 770 443 2,019 2,041 

Executive Office of the President........................................... 51 40 48 138 177 

General Services Administration............................................ 78 326 -213 191 13 

International Assistance Program: 

 International Security Assistance......................................... 1,313 716 571 2,600 3,530 

 Multilateral Assistance ......................................................... 169 66 16 252 234 

 International Development Assistance................................. 340 408 355 1,102 1,071 

 Other ................................................................................... 544 -278 533 800 -457 

National Aeronautics and Space Administration .................... 1,071 1,582 1,998 4,651 4,719 

National Science Foundation................................................. 528 527 480 1,534 1,416 

Office of Personnel Management .......................................... 6,346 6,034 5,931 18,310 16,947 

Small Business Administration............................................... 96 122 121 340 265 

Social Security Administration: 

 Federal Old-Age and Survivors Ins. 

 Trust Fund (Off-Budget)...................................................... 47,250 47,175 72,020 166,445 129,523 

 Federal Disability Ins. Trust 

 Fund (Off-Budget)............................................................... 10,343 10,104 15,678 36,124 27,507 

 Other ................................................................................... 7,609 217 7,700 15,525 12,890 

Independent Agencies: 

 Fed. Deposit Ins. Corp: 

 Deposit Insurance Fund..................................................... -48 1,334 -44,099 -42,814 1,961 

 FSLIC Resolution Fund...................................................... 2 -20 1 -16 24 

 Postal Service: 

 Off-Budget: 

 Public Enterprise Funds................................................... 1,522 58 -593 987 -404 

 Other................................................................................ 17 28 2 47 109 

 Other ................................................................................. 85 ...... 27 112 101 

 Tennessee Valley Authority ................................................. -54 39 275 259 248 

 Other Independent Agencies ............................................... 2,073 1,996 544 4,613 15,420 

Undistributed Offsetting Receipts: 

 Employer Share, Employee Retirement............................... -20,351 -5,154 -5,104 -30,609 -27,929 

 Interest Received by Trust Funds ........................................ -3,202 -290 -86,585 -90,078 -88,076 

 Rents and Royalties on Outer 

 Continental Shelf Lands...................................................... -165 -714 -362 -1,242 -1,095 

 Other ................................................................................... (**) (**) -66 -66 -9,389 

Totals This Year: 

 Total Outlays...................................................................... 311,658 253,853 310,773 876,284 ...... 

 (On-Budget)...................................................................... 258,633 197,778 283,333 739,744 ...... 

 (Off-Budget)...................................................................... 53,025 56,075 27,439 136,539 ...... 

 Total-Surplus (+) or Deficit (-) ........................................... -176,364 -120,289 -91,854 -388,507 ...... 

 (On-Budget)...................................................................... -169,977 -114,491 -110,240 -394,708 ...... 

 (Off-Budget)...................................................................... -6,387 -5,798 +18,386 +6,201 ...... 

 Total Borrowing from the Public ...................................... -60,681 224,044 98,367 261,730 560,894 

 Total-Outlays Prior Year ...................................................... 320,360 269,970 289,540 ...... 879,870

 (On-Budget)....................................................................... 272,903 219,467 296,047 ...... 788,417

 (Off-Budget)....................................................................... 47,457 50,503 -6,507 ...... 91,453

 Total-Surplus (+) or Deficit (-) Prior Year ............................. -155,531 -125,201 -51,754 ...... -332,486

 (On-Budget)....................................................................... -154,923 -125,103 -105,033 ...... -385,059

 (Off-Budget)....................................................................... -608 -98 +53,279 ...... +52,572

... 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, 2009 

[$ millions] 

This Month Fiscal Year to Date Securities held as Investments 

Current Fiscal Year 

Beginning of Classification 

Receipts Outlays Excess Receipts Outlays Excess This Year This Month

Close of

This Month

Trust Receipts, Outlays, and Investments Held: 

 Airport and Airway ..................................................................................................... 978 1,704 -726 2,128 3,435 -1,307 7,829 7,457 6,710 

 Black Lung Disability.................................................................................................. 55 23 32 125 69 56 ...... ...... ...... 

 Federal Disability Insurance....................................................................................... 11,708 15,678 -3,969 26,643 36,124 -9,482 207,932 202,531 199,760 

 Federal Employees Life and Health........................................................................... ...... 100 -100 ...... -729 729 51,515 52,374 52,254 

 Federal Employees Retirement ................................................................................. 21,184 5,762 15,422 25,569 17,438 8,131 770,411 763,119 778,537 

 Federal Hospital Insurance........................................................................................ 22,829 21,744 1,085 55,003 60,685 -5,682 309,702 302,653 304,612 

 Federal Old-Age and Survivors Insurance ................................................................. 93,784 72,020 21,764 183,161 166,445 16,716 2,296,316 2,291,857 2,318,780 

 Federal Supplementary Medical Insurance................................................................ 37,914 22,525 15,388 83,931 68,726 15,205 61,764 61,254 75,946 

 Hazardous Substance Superfund .............................................................................. 1,291 -367 1,658 1,302 -94 1,396 3,312 3,074 4,325 

 Highways................................................................................................................... 2,988 3,888 -901 6,851 11,145 -4,294 11,484 8,501 7,559 

 Military Advances....................................................................................................... 2,347 2,458 -111 5,548 5,953 -405 ...... ...... ...... 

 Military Retirement..................................................................................................... 1,618 4,195 -2,577 71,060 12,611 58,449 240,807 297,887 295,792 

 Railroad Retirement................................................................................................... 1,542 1,362 179 3,260 3,460 -200 2,311 2,537 2,902 

 Unemployment .......................................................................................................... 4,965 14,439 -9,474 31,788 36,851 -5,063 19,628 17,298 16,235 

 Veterans Life Insurance............................................................................................. 242 43 199 261 236 25 10,761 10,588 10,788 

 All Other Trust ........................................................................................................... 681 792 -111 1,571 1,495 77 19,979 20,107 19,942 

 Total Trust Fund Receipts and Outlays 

 and Investments Held from Table 6-D................................................................. 204,126 166,367 37,759 498,201 423,851 74,350 4,013,752 4,041,238 4,094,144 

Less: Interfund Transactions........................................................................................ 137,919 137,919 ...... 292,370 292,370 ...... 

Trust Fund Receipts and Outlays on the Basis 

 of Tables 4 & 5 ........................................................................................................... 66,207 28,448 37,759 205,831 131,481 74,350 

Total Federal Fund Receipts and Outlays................................................................ 152,772 282,385 -129,613 282,080 744,937 -462,857 

 Less: Interfund Transactions...................................................................................... 60 60 ...... 135 135 ...... 

Federal Fund Receipts and Outlays on the 

 Basis of Table 4 & 5.................................................................................................... 152,712 282,325 -129,613 281,945 744,802 -462,857 

Net Budget Receipts & Outlays ................................................................................ 218,919 310,773 -91,854 487,776 876,284 -388,507 

Note: Interfund receipts and outlays are transactions between Federal funds and trust ...No Transactions 

funds such as Federal payments and contributions, and interest and profits on investments Note: Details may not add to totals due to rounding. 

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. 

Table 9. Summary of Receipts by Source, and Outlays by Function of the U.S. Government, December 2009 and Other 

 Periods 

[$ millions] 

Classification This Month Fiscal Year 

to Date 

Comparable Period 

Prior Fiscal Year 

Receipts 

Individual Income Taxes ....................................................................................................................... 98,625 207,731 255,298 

Corporation Income Taxes.................................................................................................................... 40,530 33,925 50,368 

Social Insurance and Retirement Receipts: 

 Employment and General Retirement................................................................................................. 60,963 189,046 193,670 

 Unemployment Insurance................................................................................................................... 454 5,448 5,225 

 Other Retirement ................................................................................................................................ 411 1,121 1,110 

Excise Taxes ........................................................................................................................................ 5,868 16,319 14,417 

Estate and Gift Taxes ........................................................................................................................... 1,361 3,966 6,557 

Customs Duties .................................................................................................................................... 1,853 5,924 6,897 

Miscellaneous Receipts ........................................................................................................................ 8,853 24,296 13,842 

 Total............................................................................................................................................... 218,919 487,776 547,384 

Net Outlays 

National Defense .................................................................................................................................. 65,882 183,766 178,999 

International Affairs............................................................................................................................... 4,420 11,189 10,174 

General Science, Space, and Technology............................................................................................ 2,945 7,546 7,350 

Energy .................................................................................................................................................. 681 1,927 505 

Natural Resources and Environment .................................................................................................... 6,299 21,145 20,299 

Agriculture ............................................................................................................................................ 1,234 1,184 1,384 

Commerce and Housing Credit............................................................................................................. -27,833 -21,102 109,852 

Transportation ...................................................................................................................................... 8,973 25,118 22,052 

Community and Regional Development................................................................................................ 1,622 5,417 9,293 

Education, Training, Employment and Social Services ......................................................................... 10,125 30,438 22,211 

Health ................................................................................................................................................... 32,135 91,154 73,570 

Medicare............................................................................................................................................... 34,660 108,717 102,776 

Income Security.................................................................................................................................... 52,535 136,808 102,426 

Social Security...................................................................................................................................... 87,757 202,666 157,024 

Veterans Benefits and Services............................................................................................................ 12,484 30,634 26,640 

Administration of Justice....................................................................................................................... 4,698 14,666 13,689 

General Government ............................................................................................................................ 1,248 4,597 5,302 

Net Interest........................................................................................................................................... 16,440 52,329 54,737 

Undistributed Offsetting Receipts ......................................................................................................... -5,532 -31,916 -38,413 

 Total............................................................................................................................................... 310,773 876,284 879,870 

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 onbudget outlays to display total Federal outlays. 

4. Processing 

The data on payments and collections are reported by account symbol 

into the central accounting system. In turn, the data are extracted from 

this system for use in the preparation of the MTS. 

There are two major checks which are conducted to assure consistency 

of the data reported: 

1. Verification of payment data. The monthly payment activity reported by 

Federal entities on the Statements of Transactions is compared to the 

payment activity of Federal entities as reported by disbursing officers. 

2. Verification of collection data. Reported collections appearing on 

Statements of Transactions are compared to deposits as reported by 

Federal Reserve Banks. 

5. Other Sources of Information About Federal Government Financial 

Activities 

• A Glossary of Terms Used in the Federal Budget Process, 2005

(Available from the U.S. Government Accountability Office, at 

http://www.gao.gov/new.items/do5734sp.pdf/September, or by 

calling 202-512-6000. This glossary provides a basic reference 

document of standardized definitions of terms used by the Federal 

Government in the budget making process. 

• Daily Treasury Statement (Available on the internet at 

http://www.fms.treas.gov/dts/). The Daily Treasury Statement is 

published each working day of the Federal Government and provides 

data on the cash and debt operations of the Treasury. 

• Monthly Statement of the Public Debt of the United States (Available 

on the internet at 

http://www.treasurydirect.gov/govt/reports/pd/mspd/nspd.htm). 

This publication provides detailed information concerning the public 

debt. 

• Treasury Bulletin (Available from GPO, Washington, D.C. 20401 on a 

subscription or single copy and on the internet at 

http://fms.treas.gov/bulletin/index.html). Quarterly, contains a mix 

of narrative, tables, and charts on Treasury issues, Federal financial 

operations, international statistics, and special reports. 

• Budget of the United States Government, Fiscal Year 20__ (Available 

from GPO, Washington, D.C. 20401 on a subscription basis only and 

on the internet at http://www.access.gpo.gov/usbudget). This 

publication is a single volume which provides budget information and 

contains: 

- Appendix, The Budget of the United States Government, FY 

20__ 

- The United States Budget in Brief, FY 20__ 

- Analytical Perspectives 

- Historical Tables 

• Combined Statement of Receipts, Outlays, and Balances of the 

United States Government (Available from Financial Management 

Services, U.S. Department of Treasury, Washington, D.C. 20227 and 

on the internet at http://fms.treas.gov/annualreport/index.html). 

This report includes budgetary results at the summary level and 

presents individual receipt and appropriation accounts at the detail 

level. 
32

Scheduled Release

The release date for the January 2010 Statement 

will be 2:00 p.m. EST February 10, 2010. 

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 website: 

http://www.fms.treas.gov/mts/index.html