Monthly Treasury statement of receipts and outlays of the United States government for period from ..

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Material Information

Title:
Monthly Treasury statement of receipts and outlays of the United States government for period from ..
Sept. issue of each year has title:
Final monthly Treasury statement of receipts and outlays of the United States government
Portion of title:
Monthly Treasury statement
Final monthly Treasury statement
Abbreviated Title:
Mon. Treas. statement receipts outlays U.S. gov.
Physical Description:
v. : ; 28 cm.
Language:
English
Creator:
United States -- Dept. of the Treasury
United States -- Dept. of the Treasury. -- Financial Management Service
Publisher:
Dept. of the Treasury
Place of Publication:
Washington, D.C.?
Frequency:
monthly
regular

Subjects

Subjects / Keywords:
Finance, Public -- Accounting -- Statistics -- Periodicals -- United States   ( lcsh )
Genre:
federal government publication   ( marcgt )
statistics   ( marcgt )
periodical   ( marcgt )

Notes

Additional Physical Form:
Vol. for June 30, 1994 distributed to depository libraries in microfiche.
Additional Physical Form:
Available via Internet from the Financial Management Service web site. Address of current issue as of 5/20/04: http://www.fms.treas.gov/mts/index.html; address of back issues as of 5/20/04: http://www.fms.treas.gov/mts/backissues.html. Current access is available via PURL.
Dates or Sequential Designation:
Began with July/Nov. 1974; ceased with June 2008.
Issuing Body:
Vols. for <Oct. 1979>-Apr. 1986 issued by U.S. Dept. of Treasury; May 1986-<Mar. 1996>, <Jan. 1998-> by U.S. Dept. of Treasury, Financial Management Service.
General Note:
Title varies slightly.
General Note:
Effective July 2008, paper copies will only be available only upon request.
General Note:
Description based on: Oct. 1, 1979 through Feb. 29, 1980; title from caption.

Record Information

Source Institution:
University of Florida
Rights Management:
All applicable rights reserved by the source institution and holding location.
Resource Identifier:
oclc - 02520295
lccn - 97656143
issn - 0364-1007
ocm02520295
Classification:
lcc - HJ10.2 .M66
ddc - 336.73/05
System ID:
AA00010653:00049

Related Items

Preceded by:
Monthly statement of receipts and outlays of the United States government
Succeeded by:
Monthly Treasury statement of receipts and outlays of the United States government (Online)

Full Text




For Fiscal Year 1987
Through October 31, 1986,
and Other Periods


Monthly Treasury Stat'i: t
of Receipts and Outlays of
the United States Government


Department of the Treasury
Financial Management Service


%~%q ~6;-(
Ib-


Summary-
page 2



-iq
Receipts/
Outlays
by Month -
page 26


Receipts-
page 6




Federal
Trust Funds,'
Securities -
page 28


Outlays -
page 7


Receipts
by Source/
Outlays by
Function -
page 29


r /. )/-. j //o







Introduction


The Monthly Treasury Statement of Receipts and Outlays of the United States
Govemment(MTS) is prepared by the Department of the Treasury, Financial Manage-
ment Service, and after approval by the Fiscal Assistant Secretary of the Treasury.
is normally released on the 15th 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 for or interested
in the Government's budget results; and individuals and businesses whose opera-
tions 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; outlays
are accounted for on the basis of checks issued and cash payments made; refunds


of receipts are treated as deductions from gross receipts; revolving and manage-
ment 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 ac-
counting 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 State-
ment 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 U.S. Govern-
ment Annual Report 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 concern-
ing 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 1986 and 1987
by Month (in millions)


Period Receipts Outlays DeficitSurplus (- )



FY 1986
October ............ '$57,886 '$84,973 $27.087
November ......... 51,163 84,548 33,386
December ................ 68,193 82,849 14,656
January .. .. ......... 76,710 83,201 6,492
February ........ 53.370 77,950 24,580
March ................... 49,557 79,700 30.142
April ............... 91,438 81,510 9,928
May .... .......... 46,246 85,642 39,396
June ........ .......... 77,024 78,034 1.011
July ................ ....... 62.974 85.203 22.229
August .... ....... 56,523 84,434 27.911
September ....... 78,013 81.750 3,737

Year-to-Date .................... 769,091 989,789 220,698





FY 1987
October ........ 59,012 84,267 25.255

Year-to-Date .............. ...... 59,012 84,267 25,255




'Includes an adjustment to pror period reporting
Note Details may not add to totals due to rounding
Source Financial Management Service, Department of the Treasury







Table 2. Summary of Budget and Off-Budget Results and Financing of the U.S. Government, October 1986 and
Other Periods (in millions)


Total on-budget and off-budget results
Total receipts .

On.acu, et re.:er'is
O .luagel r'c>e pt.S

Toial Outlays

Onc.Duagei Oul13,s
Onr.DuC.Qel Ou1las.

Total su'rhus 1 i or i3elCt' I i

On Duagei iurplus I or aoei.l. -
OlibDuOagqel sut.u i I or jde.c. i I

Total on.ouagv dai an t Duagel financing

Means ot hnancnnq
By BorroAng ivr ,m tre publ,.
Bi ReOuC'ion of Casn aro monerar,
asises ,-nrrease I I
By Olnel means


'$59.012

43 865
15 147


$59,012

43 865
15 14"


$831.176

c61 212
:15 9. 4


$57,886

43 800
14 ,:85


84 26' 84 26' 9" ,:,. 84 9'3

68 780 68 7"8 '8' 44 65 55',
15 486 1 1 46 1 ?-, 642 15 31

25 255 25 255 143 91 2'08'

-24 915 24 915 166 236 -2 'F. 3
340 340 22 322 328

25255 25 255 143 94 2" '


5936

18 131
1 188


5936

18 131
1 188


143 504


410


S11 39

13 96-
1 '33


'Based on the Mid- Session Review of the FY 1987 budget released by the Office of Management and Budget on August 6. 1986
2Budget estimates for FY 1988 are not currently available.
SNo transactions
Note Details may not add to total due to rounding
Source Financial Management Service. Department of the Treasury



Figure 1. Monthly Receipts, Outlays, and Budget Deficit/Surplus of the U.S. Government, Fiscal Years 1986 and 1987





In billions of dollars


100


80


60


40


20


0


- 20


-40


- 60


Feb. Apr. June Aug.


Receipts


Deficit( )/Surplus


Dec.





Figure 2. Monthly Receipts of the U.S. Government, by Source, Fiscal Years 1986 and 1987

In billions of dollars
100
90 Total Receipts

80

70 -
60

50 _- Social Security Taxes

40

30 -
Individual Income Taxes
20 V
10
Other Taxes and Receipts
n


Oct.
FY
86


Dec.


Feb.


June Aug. Oct.
FY
87


Figure 3. Monthly Outlays of the U.S. Government, by Function, Fiscal Years 1986 and 1987

In billions of dollars
100
Total Outlays

80 -

Social Security & Medicare
60 -


40 Other Non Defense


National Defense
20

Interest on the Public Debt


June Aug.


Dec.


Feb.







Table 3. Summary of Receipts and Outlays of the U.S. Government, October 1986 and Other Periods (in millions)


Actual Actual Actual Budget
Classification This Month This Fiscal Comparable Estimate
Year to Date Prior Period Full Fiscal Year'


Budget Receipts
Individual income taxes .....
Corporation income taxes
Social insurance taxes and contributions:
Employment taxes and contributions (o:. c.t ju ell .... ....
Emplomecn taxes and contributions (on-budget) .....
-Unemployment Insurance ......
Other retirement contributions ....
Excise taxes .. ...... .
Estate and g.-h taxes ....
Customs duties .......
Miscellaneous receipts .

Total Receipts ................... ..... ....... ...

(O n-budget) ......................................

(Off-budget) ................... ...................

Budget Outlays
Legislative Branch ........
The Judiciary ........ .......
Executive Office of the President .. .
Funds Appropriated to the President ..
Department of Agriculture ......
Department of Commerce ........ ..
Department of Defense-Military ....
Department of Defense-Civil ..........
Department of Education ... ... .. ........
Department of Energy ...........
Department of Health and Human Services.
except Social Security ..... .. ...
Department of Health and Human Services, Social Security ....
Department of Housing and Urban Development .....
Department of the Interior ........
Department of Justice ....... ...
Department of Labor ..... .. ..... ... ....
Department of State ................... ...
Department of Transportation ...............
Department of the Treasury:
General revenue sharing .. .... .. .. ...
Interest on the public debt ... ............ ...
Other .................. .... .. .....
Environmental Protection Agency ............. .......
General Services Administration .. ..... .
National Aeronautics and Space Administration ..........
Office of Personnel Management .... .....
Small Business Administration .. ............
Veterans Administration ............ .. ..............
Other independent agencies ....... .... .. ......
Allowances, undistributed .... ...............
Undistributed offsetting receipts:
Other interest .... .. .
Employer shareemployee retirement (on-budget) ,........
Employers share, employee retirement (off-budget) .........
Interest received by on-budget trust funds .. ..........
Interest received by off-budget trust funds .. ............
Rents and royalties on the Outer Continental Shelf lands.....
Sale of major physical assets .......... ........ .. ..

Total Outlays ......................................

(On-budget) ...................................

(Off-budget) .....................................

Surplus (+) or deficit (-) ................ ..........

(On-budget) .....................................

(Off-budget) .....................................


$31.123
540

15,147
4,436
1.135
460
2.708
647
1.281
1.534


$31,123
540

15.147
4,436
1,135
460
2,708
647
1,281
1.534


$30.596
1,181

14,085
3.757
1,340
382
2,966
574
1,106
1.899


$381.666
74,963

215.964
59,946
23.297
5.433
32,507
6.550
12,786
18.064


59,012 59,012 57,886 831,176

43,865 43,865 43,800 615,212

15,147 15,147 14,085 215,964



158 158 140 2.003
73 73 98 1,202
11 11 11 113
994 994 1.858 11.497
5.733 5,733 5,267 42.371
166 166 163 2.102
22.525 22,525 21.243 274,382
1.735 1,735 1.721 20.922
1.455 1,455 1.501 16.181
839 839 1.024 10.110

14,141 14,141 11.461 137.183
15,764 15,764 15.814 201,982
1,312 1,312 1,418 13,746
639 639 275 4,525
337 337 305 4.227
1.259 1,259 1,233 23.267
236 236 383 3.331
2.083 2.083 2,603 25.016

1,126 812
9,763 9,763 11.411 199.100
-1,798 -1.798 -1.093 -18.356
443 443 504 4,434
-443 -443 -159 -521
625 625 889 7,582
2,026 2.026 2,071 26,691
279 279 221 144
3,484 3,484 2.126 25.959
1,663 1,663 2,367 10.046
1,378

-901 -901 .. -903
-1,993 -1,993 -1,954 -29,964
-251 -251 -218 -3,314
3,413 3.413 1.640 -29.344
-26 -26 -183 -5.026
-1,475 -1.475 -293 -4.190
.. ...... 3,600

84,267 84,267 84,973 975,090

68,780 68,780 69,559 781,447

15,486 15,486 15,413 193,642

-25,255 -25,255 -27,087 -143,914

-24,915 -24,915 -25,759 -166,236

-340 -340 -1,328 +22,322


'Based on the Mid-Session Review of the FY 1987 Budget released by on August 6, 1986
Source Financial Management Service. Department of the Treasury.






Table 4. Receipts of the U.S. Government, October 1986 and Other Periods (in millions)

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

Classification Gross Refunds Gross Refunds Rci Gross Refunds
Receipts (Deduct) Rec Recepts (Deduct) Receipts (Deduct)Receipts


individual income taxes:
W withheld ..... .. ...... .... ...........
Presidential Election Campaign Fund .................
Other ................... ......
Total-Individual income taxes ...................

Corporation income taxes ...........................
Social insurance taxes and contributions:
Employment taxes and contributions:
Federal old-age and survivors ins. trust fund:
Federal Insurance Contributions Act taxes ..........
Self-Employment Contributions Act taxes ......
Deposits by States .... ..........

Total-FOASI trust fund .. ...
Federal disability insurance trust fund:
Federal Insurance Contributions Act taxes ......
Self-Employment Contributions Act taxes ........
Receipts from Railroad Retirement Account ........
Deposits by States ............. .. ..

Total-FDI trust fund ..... ......
Federal hospital insurance trust fund:
Federal Insurance Contributions Act taxes ......
Self-Employment Contributions Act taxes ...........
Receipts from Railroad Retirement Board...........
Deposits by States .... ........

Total-FHI trust fund .... ...........
Railroad retirement accounts:
Rail industry pension fund ........... .......
Railroad social security equivalent benefit ....

Total-Employment taxes and contributions .......
Unemployment insurance:
Unemployment trust fund:
State taxes deposited in Treasury .................
Federal Unemployment Tax Act taxes ..............
Railroad Unemployment Ins. Act contributions .......
Total-Unemployment trust fund ................
Federal employees retirement contributions:
Civil service retirement and disability fund
Foreign ser,.:e retirement ano d.5sao ,llf lund
Other
Total-Federai employees reltrement .'onir.outIOns
Other retiremer.n conr,.utl.ri.
Civil ser>.ce reltremenr ana a,5adal,.it und

Total-Social insurance taxes and contributions
Excise taxes:
Miscellaneous exc,~e txe, '
Airport and a.r a s irusi lund
Highway trust furn
Black lung adsabt.ly trusl luna
Total-Excise taxes

Estate and gitt taxes

Customs duties

Miscellaneous receipts
Deposits of earnings Feaerai Reserve Dar. ,
All other .
Total-Miscellaneous receipts

Total-Receipts

Total-On-budget

Total-Ofl-budgel

Includes .,.l.jn : r r.. rr l ,r.l rll I:...I.i. Tia pu'.,jnl I I:, P L
No Tran- a lr.,.
(*) Less itl. li. x) ',M ',
Note: Thro,.,-r.,ui irl,.j ,~il *t re 3 j ', I ,I T. n,:,f .jI.3. I, .lal tE, : iu
Source Fir 3,,..jl M j.- .a. rr ,-,f 5.e,.-..:e I r-ri1,.-, ^r, ,:,, ir.- Tlad ,jr,


$29 556

3 122


$29 556

3 122


529 360

2412


32,677 $1,554 $31,123 32,677 $1,554 $31,123 31,773 $1,177 $30,596

3,219 2,679 540 3,219 2,679 540 3,383 2,202 1,181



12,294 ..... 12,294 12,294 ...... 12,294 11,257 ..... 11,257
S.. . ... ..... 109 .. 109
1,526 .. 1,526 1,526 ...... 1,526 1,450 1,450

13,820 ...... 13,820 13,820 ...... 13,820 12,817 ...... 12,817

1,182 ...... 1,182 1,182 ...... 1,182 1,080 ...... 1,080
. ...... ...... .... 15 15

145 ...... 145 145 .... 145 174 ... 174

1,327 ... 1,327 1,327 ...... 1,327 1,269 .... 1,269

3,500 ..... 3,500 3,500 ...... 3,500 2,979 .. 2,979
. ..... .... ...... .. .. ..... .. 20 20

420 ..... 420 420 ...... 420 469 469

3,920 .. .. 3,920 3,920 ...... 3,920 3,468 .... 3,468

280 -1 281 280 -1 281 129 -1 129
235 .... 235 235 ...... 235 160 ...... 160

19,582 -1 19,583 19,582 -1 19,583 17,842 -1 17,843


942 ..... 942 942 ..... 942 1,027 ...... 1,027
147 7 140 147 7 140 265 5 260
54 .... 54 54 ..... 54 54 .. 54
1,142 7 1,135 1,142 7 1,135 1,346 5 1,340

449 449 449 449 369 369
3 3 3 3 4 4
1.i. i"- 1..1 1.". 1- 1 ." I
452 452 452 452 373 373

7 7 7 7 9 9

21.184 5 21,179 21.184 5 21.179 19.570 4 19.565

1 254 29 1 225 1.254 29 1 225 1 960 71 1 889
261 261 261 261 270 270
1 165 1 165 1 165 1 165 777 777
56 56 56 56 30 30
2.737 29 2,708 2,737 29 2,708 3.037 71 2.966

662 15 647 662 15 647 594 20 574

1.315 35 1.281 1.315 35 1.281 1.146 40 1,106


1 425 1.425 1 425 1 425 1 762 1 '62
110 I"i 110 110 i"* 110 139 2 137
1.534 (") 1.534 1,534 (") 1,534 1.901 2 1.899

63.329 4.317 59,012 63,329 4.317 59.012 61.403 3.517 57.886

48.182 4.317 43.865 48,182 4.317 43,865 47.318 3.517 43.800

15.147 15.147 15,147 15,147 14.085 14.085







Table 5. Outlays of the U.S. Government, October 1986 and Other Periods (in millions)

This Month Current Fiscal Year to Date Prior Fiscal Year to Date
Classification
Gross Applicable Gross Applicable Gross Applicable O
Outlays Receipts Outlays Receipts a Outlays Receipts ays


Legislative Branch:
Senate ... ....... ...
House of Representatives
Joint items
Congressional Budget Office ...
Architect of the Capitol .......
Library of Congress .
Government Printing Office:
Revolving fund (net) .
General fund appropriations ......
General Accounting Office
United States Tax Court .
Other Legislative Branch agencies
Proprietary receipts from the public .........
Intrabudgetary transactions

Total-Legislative Branch

The Judiciary:
Supreme Court of the United States
Courts of appeals, district courts, and other
judicial services ............
Other .........

Total-The Judiciary .

Executive Office of the President:
Compensation of the President and the
White House Office .
Office of Management and Budget .
Other ... ... .

Total-Executive Office of the President ....

Funds Appropriated to the President:
Disaster relief .... ..........

International security assistance:
Guarantee reserve fund ......
Foreign military sales credit
FFB direct loans .............
Economic support fund .........
Military assistance .
Peacekeeping operations .......
O their ... ... .. ..
Proprietary receipts from the public ...

Total-International security assistance .........

International development assistance:
Multilateral assistance:
Contributions to international financial institutions:
International Development Association........
Inter-American Development Bank .
O ther........ .. .
International organizations and programs

Total-Multilateral assistance .........

Agency for International Development:
Functional development assistance program .
Operating expenses, Agency for
International Development .. .......
Payment to Foreign Service retirement and
disability fund ......... .. .
Other .. .. ....... .. .......
Proprietary receipts from the public .... ..

Total-Agency for International Development

Trade and development program .............
Peace Corps ... ...........
Overseas Private Investment Corporation:
Public Enterprise Funds .......
FFB loan asset purchases ..... ..
Inter-American Foundation ..
African Development Foundation ...

Total-International development assistance ...

Table continued on next page.


$1 $24
1 38
9
1
9
15

31
6
20
3
2
(") (*")
.. 1


$1 $24 $24
1 38 42
9 1
1 1
9 9
15 21

31 1
6 21
20 21
3 3
2 1
(" ) (") .
-1 (**)


$1 $23
1 40

1
1

2
21
1
21
21
3
1
(") (")
(* *)


159 1 158 159 1 158 143 2 140


2 2 2 ... 2 1 1

24 24 24 .. 24 91 .. 91
48 48 48 48 5 5

73 ...... 73 73 ...... 73 98 ...... 98



3 ..... 3 3 ... 3 3 3
4 4 4 4 4 4
4 4 4 4 4 4

11 ...... 11 11 ...... 11 11 ... 11


(" ) .. (" ) (**) .. (") 14 .... 14

41 27 14 41 27 14 30 28 2
129 .... 129 129 129 206 206
125 28 97 125 28 97 57 27 30
72 .. 72 72 .. 72 1,304 .. 1,304
1 1 1 1 ("*) (*)
7 7 7 7 2 2
3 3 3 3 3 3
......2 2 .. 2 2 ...... ( ) ( )

377 57 321 377 57 321 1,602 56 1,547





33 33 33 33 53 ... 53
20 20 20 20 65 65
40 40 40 40 11 11

93 93 93 93 129 .... 129


179 179 179 179 183 1 181

29 ..... 29 29 29 48 ...... 48


2 (") 2 2 (") 2 -13 1 -14
.... 38 -38 ...... 38 -38 ... 43 -43

211 38 173 211 38 173 218 45 172

1 .... 1 1 1 2 ..... 2
7 .. 7 7 .. 7 11 11

-5 3 -8 -5 3 -8 -14 2 -16

2 () 1 2 ( ) 1 1 2 (*)
("*) (**) (") ... (") (*) .... ( ")

309 42 267 309 42 267 347 49 297







Table 5. Outlays of the U.S. Government, October 1986 and Other Periods (in millions)-Continued

This Month Current Fiscal Year to Date Prior Fiscal Year to Date
Classification Gross Applicable Gross Applicable Gross Applicable
Outlays Receipts Outlays Outlays Receipts Outlays Outlays Receipts Outlays


Funds Appropriated to the President:-Continued
International monetary programs ........ .
Military sales programs:
Foreign military sales trust fund ...... .......
O their .............. .. .. ....
Proprietary receipts from the public ..............
Other ............. ... ..

Total-Funds Appropriated to the President ...

Department of Agriculture:
Departmental administration ....................
Agricultural Research Service .. .. .....
Cooperative State Research Service .................
Extension Service .. ... ....
Statistical Reporting Service . ....
Economic Research Service .... .. .
Foreign Agricultural Service ...... ..
Foreign Assistance Programs ... .................
Agricultural Stabilization and Conservation Service .....
Federal Crop Insurance Corporation ... .... ..
Commodity Credit Corporation:
Price support and related programs ..............
National Wool Act Program ...................
Rural Electrification Administration:
FFB direct loans and asset purchases .....
O their ..................
Farmers Home Administration:
Public enterprise funds:
Self-help housing land development fund .........
Rural housing insurance fund ...................
Agricultural credit insurance fund .... ..
Rural development insurance fund..........
Rural water and waste disposal grants .......
Salaries and expenses ..................
FFB loan asset purchases ....................
O their ................ .......

Total-Farmers Home Administration

Soil Conservation Service:
Conservation operations ....... ...
Watershed and flood prevention operations .......
O their ........ .. .. ... ....
Animal and Plant Health Inspection Service..........
Agricultural Marketing Service:
Funds for strengthening markets, income, and supply
O their ...... ............ ..... ....... .
Food Safety and Inspection Service ..............
Food and Nutrition Service:
Food stamp program ....... .. ..
Nutrition assistance for Puerto Rico ..............
Child nutrition programs ................... .
Women, infants and children programs ...........
O their ....... ...... .... .. ....

Total-Food and Nutrition Service ......

Forest Service:
Forest research ........... ..........
National Forests system ... .
Construction ...... ... ....
Forest Service permanent appropriations ..........
Cooperative work ..........
Other ..... ... ..

Total- Forest Service ................... .

O their ....... ...... .
Proprietary receipts from the public ......
Intrabudgetary transactions ............

Total-Department of Agriculture ...........


$238 $238

878 878
$9 15 24
726 -726 ..
("*) (*")


238 -$121

878 817
$9 15 7
726 -726
(") 1


1,827 833 994 1,827 833 994 2,668 810 1,858


1 .... 1 1 ..... 1 7 7
40 ..... 40 40 40 42 42
17 17 17 .. 17 19 19
18 18 18 ..... 18 25 ...... 25
6 .. 6 6 .. 6 6 ... 6
1 1 1 1 1 1
5 5 5 5 7 ...... 7
164 ...... 164 164 ...... 164 137 ... 137
-2 -2 -2 ... -2 (") .... (*)
62 11 51 62 11 51 89 14 76

3,785 573 3,211 3,785 573 3,211 2,933 293 2,639
(" ) (* ) (* ) ...... ( ) (**) ... ( *)

47 1 46 47 1 46 118 1 117
59 93 -34 59 93 -34 69 83 -14


( *) (" ) ( .) ...... ( ) ..... .. ... .. ...
573 351 222 573 351 222 586 271 315
482 282 199 482 282 199 606 401 205
822 708 114 822 708 114 699 603 96
17 17 17 17 26 ... 26
33 33 33 .. 33 29 .... 29
.. .. 200 -200
4 4 4 4 3 i(1 3

1 931 1 341 59) 1 9311 1 31 50 1949 1 -:"6 473


25 25 25 25 28 28
21 1 21 21 23 23
6 6 6 6 7
22 22 22 22 13 13

35 35 35 35 I '
13 13 13 13 22 6 16
'6 26 28 28 26 26

1 002 1 002 1 002 1 002 928 928


20" 20"
1 30 i 30
17 17

1 35.6 1 35.6


168 168 I16B


14 2
6'


68
20' 202
130 127.
17 14


1 356 1 338


a .
221 11
24 29
5 158
94 12
4 6

168 331


68
202
127
14

1 338


9
117
29
158
12
6

331


13 3 10
58 58


7.822 2.089 5.733 7 822 2089 5 733 7.200 1.933 5,267


Table continued on next page.


11 14 1 1
6' 6 6







Table 5. Outlays of the U.S. Government, October 1986 and Other Periods (in millions)-Continued


Classification


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

Gross Applicable Ouas Gross Applicable Outlay Gross Applicable Oua
Outlays Receipts Outlays Receipts Outlays Receipts


Department of Commerce:
General administration $27 $6 $21 $27 $6 $21 $32 $6 $26
Bureau of the Census 20 20 20 20 24 24
Economic and Statistical Analysis 5 5 5 5 5 5
Economic Development Assistance (") (") (") *. (") "*) (")
Promotion of Industry and Commerce... 25 25 25 25 16 16
Science and technology:
National Oceanic and Atmospheric Administration .... 81 1 80 81 1 80 86 1 85
Patent and Trademark Office ... 7 7 7 7 8 8
National Bureau of Standards .... 8 8 8 8 2 2
National Telecommunications and Information
Administration .. 3 3 3 3 12 12

Total-Science and technology ... ... .. 100 1 99 100 1 99 107 1 106

Proprietary receipts from the public ... .... 3 -3 3 -3 .. 15 -15
Intrabudgetary transactions .... .. 1 1 1 .- 1 2 2

Total-Department of Commerce .176 10 166 176 10 166 186 23 163

Department of Defense-Military:
Military personnel
Department of the Army ....... 2.247 2,247 2.247 2,247 2.214 2,214
Department of the Navy ..... 2.056 2,056 2,056 2.056 1.933 1.933
Department of the Air Force ........ 1.769 1.769 1.769 1,769 1,676 1.676

Total-Military personnel .. ..... 6.072 6.072 6.072 6.072 5,822 5.822

Operation and maintenance:
Department of the Army. ....... 1,644 1,644 1.644 1,644 1.739 1,739
Department of the Navy ............... 2.090 2.090 2.090 2.090 2.006 ..... 2.006
Department of the Air Force ......... ... 1,880 1.880 1.880 1,880 1.900 1,900
Defense agencies ......... 615 615 615 615 628 628

Total-Operation and maintenance .......... 6.229 6,229 6.229 6.229 6.273 6.273

Procurement:
Department of the Army ...... ........... 1.397 1.397 1.397 1,397 1,143 1,143
Department of the Navy .......... .. 2,209 2,209 2.209 2.209 2.231 .. 2.231
Department of the Air Force .. ... 3,009 3.009 3.009 3,009 2.395 2.395
Defense agencies .......... 103 103 103 103 84 84

Total-Procurement ...... .. 6,718 6,718 6,718 6,718 5.853 5.853

Research, development, test, and evaluation:
Department of the Army .... ... 263 263 263 .. 263 291 291
Department of the Navy .............. ..... 678 678 678 678 886 886
Depanment of the Air Force.... ... ... 1.185 1.185 1.185 1.185 1.080 1080
Defense agencies .. 385 385 385 385 264 264

Total-Research, development, test, and evaluation .. 2,511 2,511 2.511 ...... 2.511 2,521 2.521

Military construction:
Department of the Army .... ....... 181 181 181 181 122 122
Department of the Navy .......... 152 152 152 .. 152 113 113
Department of the Air Force ..... ..... 161 161 161 .. 161 165 .165
Defense agencies ........ 16 16 16 16 11 .. 11

Total-Military construction.. ............... 510 .. 510 510 ..... 510 410 ..410

Family housing .............. ............... 233 233 233 ...... 233 240 ..... 240
Revolving and management funds:
Public enterprise funds .......... .... .. () (") (") (") (") (") ( ) ) ")
Intragovernmental funds:
Department of the Army .... 137 137 137 137 173 ... 173
Department of the Navy:
FFB direct loans ............. () 41 -41
Other.................. 226 226 226 226 55 55
Department of the Air Force ............ ... -190 .. 190 -190 ... -190 82 82
Defense agencies 179 .. 179 -179 .. -179 -184 184
Other .. ... .. ......... 38 29 10 38 29 10 30 26 4
Proprietary receipts from the public ...... 105 -105 105 -105 171 -171
Intrabudgetary transactions ..... .... 353 .. 353 353 353 206 206

Total-Department of Defense-Military ............ 22,659 134 22,525 22,659 134 22,525 21,482 239 21,243

Table continued on next page.







Table 5. Outlays of the U.S. Government, October 1986 and Other Periods (in millions)-Continued

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

Classification Applicable Gross Applicable Gross Applicable
Outlays Receipts us Outlays Receipts Outlays Receipts Outlays


Department of Defense-Civil
Corps of Engineers:
General investigations ............... ....
Construction, general .. ...... ........
Operation and maintenance, general .. .......
Flood control and coastal emergencies ........ ....
Other ...... .. ....... ...
Proprietary receipts from the public ... ....

Total-Corps of Engineers .. .. .. ...

Military retirement fund:
Payments to military retirement fund ... ... ....
M military retirement fund ...... .............
Intrabudgetary transactions ........ .. .. ..
O their .. .. ......
Proprietary receipts from the public .. .. .. ....

Total-Department of Defense-Civil ...............

Department of Education:
Office of Elementary and Secondary Education:
Compensatory education for the disadvantaged ........
Impact aid .................. .. .. .
Special programs ........ ................
Indian education .. .. .. ..

Total-Office of Elementary and Secondary Education

Office of Bilingual Education and Minority Languages
A ffa irs .... ........ ... ......... .
Office of Special Education and Rehabilitative Services:
Education for the handicapped .. ...... .......
Rehabilitation services and handicapped research.....
Payments to institutions for the handicapped ........
Office of Vocational and Adult Education .......
Office of Postsecondary Education:
College housing loans ...... .
Student financial assistance ............ .
Guaranteed student loans .. ....... .
Higher education ..... .
Howard University ..... .. .... ...........
Higher education facilities loans and insurance .......

Total-Office of Postsecondary Education ...........

Office of Educational Research and Improvement........
Departmental management ......... ...............
Proprietary receipts from the public ... .. .

Total-Department of Education ................

Department of Energy:
Atomic energy defense activities ...................
Energy programs:
General science and research activities .. ..... .....
Energy supply, R and D activities ........... .
Uranium supply and enrichment activities ...........
Fossil energy research and development ............
Naval petroleum and oil shale reserves .. ......
Energy conservation .... .
Strategic petroleum reserve ........................
Federal Energy Regulatory Commission .....
Alternative fuels productions:
FFB direct loans ...........
O their ...... ....... ....
Nuclear waste disposal fund ...
Other ....... .


Total-Energy programs ...........

Power Marketing Administration ....
Departmental administration
Proprietary receipts from the public ...................
Intrabudgetary transactions

Total-Department of Energy .....................


$7 $7
70 70
91 91
20 20
63 63


$7 $10
70 81
91 101
20 50
63 20


. $5 -5 $5 -5 $6 -6

250 5 245 250 5 245 263 6 257


10,524
1,484
10,524
7


10,524 10,524 .
1,484 1,484
10,524 -10,524 .
7 7 (")
-1 1


10,524 10,500
1,484 1.459
10.524 -10.500
7 5
-1


10.500
1,459
10,500
5
1


1,741 6 1,735 1,741 6 1,735 1,727 7 1,721



307 ...... 307 307 307 348 348
7 .. 7 7 7 4 4
76 .. 76 76 76 62 62
2 2 2 2 18 18

391 391 391 391 433 433


14 14 14 14 21 21

144 144 144 144 131 131
138 ... 138 138 .. 138 120 120
10 10 10 10 9 9
111 111 111 .. 111 98 98

1 33 -32 1 33 -32 (*) 32 -32
495 495 495 495 448 448
84 ...... 84 84 84 180 180
57 ... 57 57 ... 57 51 51
7 7 7 7 14 14
-4 -4 -4 -4 -4 -4

641 33 608 641 33 608 688 32 657

20 20 20 .. 20 15 15
22 .. 22 22 22 20 20
... 3 -3 .... 3 -3 2 -2

1,491 36 1,455 1,491 36 1,455 1,534 33 1,501


624 624 624 624 618 ..... 618

40 40 40 ... 40 41 ...... 41
211 211 211 211 247 .. 247
49 ... 49 49 .... 49 147 147
23 23 23 ...... 23 15 ...... 15
11 ...... 11 11 ...... 11 19 ...... 19
40 ..... 40 40 ..... 40 37 ... 37
60 ..... 60 60 .... 60 136 .. 136
8 8 8 8 3 3
8 ...... 8 8 ...... 8 3 ...... 3



32 32 32 ...... 32 21 21
15 .. 15 15 15 25 25

488 .... 488 488 488 690 ...... 690

99 115 -15 99 115 -15 102 97 5
36 36 36 36 26 26
285 -285 285 -285 .. 316 -316
-9 .. -9 -9 -9 1 1

1,238 399 839 1,238 399 839 1,437 413 1,024


Table continued on next page.







Table 5. Outlays of the U.S. Government, October 1986 and Other Periods (in millions)-Continued


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

Gross Applicable Outlays Gross Appicale Ouays Gross AppiraDie -ua
Outlays Receipts Outlays Receipts Oullafs Rece.pis


Department of Health and Human Services Except Social
Security:
Public Health Service:
Food and Drug Administration
Health Resources and Services Administration:
Public enterprise funds
Health resources and services ......
Indian health and facilities
FFB loan asset purchases .......
Centers for Disease Control ............... .
National Institutes of Health:
Cancer research ..... ...
Heart, lung. and blood research. .....
Arthritis, diabetes, and digestive and kidney diseases
Neurological and communicative disorders and stroke.
Aplerg, and infectious diseases
General medical sciences
Child health and human development ...........
Other research institutes
Research resources ...
Other .....

Total-National Institutes of Health .....

Alcohol. Drug Abuse, and Mental Health Administration .
Office of Assistant Secretary for Health .. ..........

Total-Public Health Service ... ... ...

Health Care Financing Administration:
Grants to States for Medicaid .....
Payments to health care trust funds .. ... .. ...
Program management .............
Federal hospital insurance trust fund:
Benefit payments .. .
Administrative expenses and construction ...........
Interest on normalized tax transfers.

Total-FHI trust fund .. .

Federal supplementary medical ins. trust fund:
Benefit payments ... ..
Administrative expenses and construction .....

Total-FSMI trust fund .........

Total-Health Care Financing Administration ........
Social Security Administration
Payments to social security trust funds ..............
Special benefits for disabled coal miners ....... .. ..
Supplemental security income program ..........
Assistance payments program .
Child support enforcement ........ ..
Low income home energy assistance ...........
Refugee and entrant assistance .. .
Payments to States from receipts for child support .....

Total-Social Security Administration .........
Human Development Services:
Social services block grants ........
Human development services
Family social services .......
W ork incentives .................
Community services ...
Other ....... .... ...

Total-Human Development Services ..........

Departmental management ...........
Proprietary receipts from the public ...............
Intrabudgetary transactions:
Payments for health insurance for the aged:
Federal supplementary medical insurance trust fund .
Payments for tax and other credits:
Federal hospital insurance trust fund ......
O their ...........

Total-Department of Health and Human Services,
Except Social Security .

Table continued on next page.


$31

1
1,130
66

32


(") $31 $31

-1 1
1,130 1.130
66 66

32 32


(") $31

1
1,130
66

32


"*) 533

8
111
71
$3 3
29


104 104 104 104 107 107
70 ...... 70 70 70 74 74
41 41 41 41 47 47
37 ... 37 37 37 33 33
37 ..... 37 37 37 31 31
37 37 37 37 36 36
26 ...... 26 26 26 26 26
54 .... 54 54 54 51 51
20 20 20 20 26 26
32 32 32 32 2 2

458 ... 458 458 458 436 436

84 84 84 84 81 81
19 ...... 19 19 19 15 15

1.820 (") 1.820 1.820 (" 1.820 784 3 780


2,351 2,351 2.351 2,351 2.189 2.189
1.498 1.498 1.498 1,498 1.521 1.521
7 7 7 7 6 6

4.578 4,578 4.578 4.578 4,279 4.279
60 60 60 60 61 61


4,637 ... 4637 4.637 4,637 4.340 4,340


2,784 2,784 2.784 2.784 2.164 2.164
91 91 91 91 82 82

2,875 2.875 2,875 2,875 2.245 2.245

11,369 11,369 11.369 11,369 10.301 10,301


906 .... 906 906 906 12 12
80 80 80 80 84 84
1.658 1,658 1.658 1.658 815 815
1 1 1 1 881 881
1 1 1 1 57 57
(**) (") ( *) (") 78 78
2 2 2 2 31 31
(") (" *) ("*) ( *) (*) (")

2,648 2.648 2.648 2.648 1.959 1.959

37 37 37 .. 37 206 206
150 ..... 150 150 150 178 178
79 79 79 79 66 66
2 ..... 2 2 2 9 9
("*) --- (") (") (*) 23 23
(") (") ("*) (") (*) (") ") ")

267 (") 267 267 (*) 267 482 () 482

15 15 15 15 28 28
$480 -480 $480 -480 473 -473


-1,498 -1.498 -1.498 -1.498 -1.521 -1,521


...- 96 -96


14,621 480 14,141 14,621 480 14,141 11,937 476 11,461


Classification







Table 5. Outlays of the U.S. Government, October 1986 and Other Periods (in millions)

This Month Current Fiscal Year to Date Prior Fiscal Year to Date
Classification Gross Applicable Gross Applicable s Gross Applicable
Outlays Receipts Outlays Outlays Receipts utays Outlays Receipts Oay


Department of Health and Human Services, Social
Security:
Federal old-age and survivors insurance trust fund:
Benefit payments ..... .. ........... .. ......
Administrative expenses and construction ........
Payment to railroad retirement account ..........
Interest expense on interfund borrowings ..........
Interest on normalized tax transfers ............

Total-FOASI trust fund .....

Federal disability insurance trust fund:
Benefit paym ents .. ....... .. ........
Administrative expenses and construction .........
Payment to railroad retirement account ...
Interest on normalized tax transfers .............

Total- FDI trust fund ....... .......

Proprietary receipts from the public .........
Intrabudgetary transactions2 .......... .

Total-Department of Health and Human Services,
Social Security .............................

Department of Housing and Urban Development:
Housing Programs:
Public enterprise funds:
Federal Housing Administration fund ...... ... .
Housing for the elderly or handicapped fund .......
O their ............... ....
Rent supplement payments .. .
Homeownership assistance ............
Rental housing assistance ...... .
Low-rent public housing .. ....
Lower income housing assistance .. .... ......
Other .......... .......

Total-Housing Programs .. .

Public and Indian Housing:
Low-rent housing-loans and other expenses
Payments for operation of low-income housing projects .
FFB direct loans .... .. ..... ...

Total-Public and Indian Housing .........

Government National Mortgage Association:
Management and liquidating functions fund ......
Guarantees of mortgage-backed securities .........
Participation sales fund .........................

Total-Goverrment National Mortgage Association ...

Community Planning and Development:
Public enterprise fund .. ..
FFB direct loans .......... .... ............
Community development grants .... .
Urban development grants ...
O their ........ .. .....

Total-Community Planning and Development ....

Management and administration ...............
Other ..

Total-Department of Housing and Urban Development.

Table continued on next page.


$14,839 ..
116 ..


$14,839 $14,839
116 116


$14,839 $13,970 ...... $13,970
116 135 ...... 135

... 119 .. .. 119


14,956 .. 14.956 14,956 .. 14,956 14,224 ... 14.224


1,662 .... 1.662 1,662 1,662 1,570 ..... 1,570
51 51 51 ... .. 51 54 .... 54



1.713 1,713 1,713 ...... 1713 1,625 ... 1,625

.... ( ) (* ) (* ) (* *) ..... ( *) (**)
-906 ...... -906 -906 ...... -906 -35 ... -35


15,764 (") 15,764 15,764 (**) 15,764 15,814 ...... 15,814




380 $526 -146 380 $526 -146 265 $470 -205
35 37 -2 35 37 -2 40 36 4
2 6 -4 2 6 -4 1 5 -4
2 2 2 .. 2 2 ...... 2
13 13 13 ... 13 7 ... 7
42 42 42 42 59 .... 59
67 ...... 67 67 ...... 67 295 ..... 295
722 722 722 .. 722 713 ... 713
7 .... 7 7 7 9 ..... 9

1,269 568 701 1,269 568 701 1,391 511 880


132 4 128 132 4 128 -68 12 -80
119 119 119 .. 119 106 ..... 106


251 4 247 251 4 247 39 12 26


18 18 (") 18 18 ('') 62 31 31
15 33 -18 15 33 -18 2 15 -13
13 13 13 13 16 ... 16

47 51 -5 47 51 -5 80 46 34


4 12 -7 4 12 -7 10 11 -1
5 4 1 5 4 1 11 1 10
274 274 274 274 342 ...... 342
39 39 39 ... 39 55 ... 55
13 13 13 13 7 ...... 7

335 16 320 335 16 320 425 12 413

46 46 46 46 58 ... .. 58
3 3 3 3 7 .. .. 7

1,952 639 1,312 1,952 639 1,312 2,000 581 1,418






Table 5. Outlays of the U.S. Government, October 1986 and Other Periods (in millions)


Classification


Department of the Interior:
Land and minerals management:
Bureau of Land Management
Management of lands and resources ....
Payments in lieu of taxes
Payments to States and counties for general purpose
fiscal assistance
Other ......
Minerals Management Service
Office of Surface Mining Reclamation and Enforcement

Total-Land and minerals management

Water and science:
Bureau of Reclamation:
Construction program
Operation and maintenance
Other .. ....
Geological Survey ..
Bureau of Mines ..... ....

Total-Water and science .

Fish and wildlife and parks
United States Fish and Wildlife Service
National Park Service

Total-Fish and wildlife and parks ...

Bureau of Indian Affairs:
Operation of Indian programs .........
Construction ....... .
Indian tribal funds ..... ...
Other ....... ....

Total-Bureau of Indian Affairs ...

Territorial and International Affairs:
FFB direct loans ...................
O other ... ... ...... ......
Departmental offices ........ .
Proprietary receipts from the public:
Receipts from oil and gas leases, national petroleum
reserve in Alaska ... ......
O their ..... .... .....
Intrabudgetary transactions .............

Total-Department of the Interior ................

Department of Justice:
General administration ....
United States Parole Commission .....
Legal activities ...... ....... ........ ...
Interagency law enforcement ..................
Federal Bureau of Investigation ......... .
Drug Enforcement Administration .. .
Immigration and Naturalization Service. .....
Federal Prison System ............
Office of Justice Programs ...........
Other .

Total-Department of Justice ....................

Department of Labor:
Employment and Training Administration:
Program administration ... ......
Training and employment services
Community service employment for older Americans.
Federal unemployment benefits and allowances
State unemployment insurance and employment
service operation ............. ... ..
Advances to the unemployment trust fund and other
funds .. ....... .... ..... .....
O their ..............


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

Gross Applicable Ouas Gross Applicable Ol Gross Applicable Oulys
Outlays Receipts Outlays Receipts Os Outlays Rece.pis




$39 $39 $39 $39 $45 $45
(") (") (*) (**) (") (")

66 66 66 66
7 7 7 7 7 7
65 65 65 65 60 60
24 24 24 24 27 27


201 201


201 139


81 $6 76 81 $6 76 37 $5 32
10 10 10 10 8 8
14 14 14 14 4 4
35 35 35 35 23 23
11 2 9 11 2 9 8 2 6

152 8 144 152 8 144 81 7 74


38 38 38 38 51 51
62 62 62 62 66 66

100 100 100 100 118 118


52 52 52 52 76 .. 76
24 24 24 24 11 .. 11
17 17 17 17 -17 -17
8 (*) 8 8 (') 8 ('*) 1 -1

102 (") 102 102 (") 102 70 1 69



185 185 185 185 16 16
32 32 32 32 7 7



125 -125 125 -125 144 -144
(") (*) (") (.) -3 -3

771 133 639 771 133 639 427 152 275


32 32 32 32 15 15
1 1. 1 1 1 1
49 49 49 49 58 .... 58
(") (' ) (") ... (") 5 5
98 98 98 ..... 98 97 97
32 32 32 32 24 24
51 51 51 51 51 51
58 4 55 58 4 55 49 3 47
21 21 21 21 9 9


340 4 337 340 4 337 308 3 305



3 3 3 3 4 .. 4
223 .223 223 223 273 273
85 85 85 .. 85 23 23
18 18 18 18 9 9

-20 20 -20 -20 7 7


('") (*") () *)() (") "


Table continued on next page.






Table 5. Outlays of the U.S. Government, October 1986 and Other Periods (in millions)-Continued

This Month Current Fiscal Year to Date Prior Fiscal Year to Date
Classification Gross Applicable Gross Applicable O Gross Applicable
Outlays ReceiptsOut Outlays Receipts Outlays Receipts ay


Department of Labor:-Continued
Employment and Training Administration:-Continued
Unemployment trust fund:
Federal-State unemployment insurance:
State unemployment benefits ........ ..
State administrative expenses ... ..
Federal administrative expenses. .. ....
Veterans employment and training ...........
Interest on refunds of taxes .................
Repayment of advances from the general fund
Railroad unemployment insurance:
Railroad unemployment benefits ..... .
Administrative expenses .. ...
Payment of interest on advances from railroad
retirement account ......................

Total-Unemployment trust fund .............

Total-Employment and Training Administration ....

Labor-Management Services ................ ..
Pension Benefit Guaranty Corporation .. .... ....
Employment Standards Administration:
Salaries and expenses ........ ...
Special benefits ..... .. ........
Black lung disability trust fund ....................
Special workers' compensation expenses ...........
Occupational Safety and Health Administration ........
Mine Safety and Health Administration .. ............
Bureau of Labor Statistics .. .. ........ .
Departmental management ....... ........
Proprietary receipts from the public ...............
Intrabudgetary transactions ...........

Total-Department of Labor ....................

Department of State:
Administration of Foreign Affairs:
Salaries and expenses ................ ..
Acquisition, operation, and maintenance of buildings
abroad ..... ....... .. .. .... .. .
Payment to Foreign Service retirement and disability fund
Foreign Service retirement and disability fund .........
O their .. .. ......... ....

Total-Administration of Foreign Affairs .. ..... .

International Organizations and Conferences ..... ...
International Commissions ........ .................
Migration and Refugee Assistance ...
International Narcotics Control ... ... .........
Other ................... ..... ....
Proprietary receipts from the public .. .........
Intrabudgetary transactions .........

Total-Department of State ......................

Department of Transportation:
Federal Highway Administration:
H-ljrYa, trust fund:
Federal-aid highways ............... ...
O their .......... ... ............
Other programs .......... ....... .

Total-Federal Highway Administration .............

National Highway Traffic Safety Administration:
Operations and research ..
Trust fund share of highway safety programs..........
Other ..... .


$1,132
208
-17
12
1


$1,132
208
-17
12
1


$1,132
208
-17
12
1


$1,132
208
-17
12
1


$1,074
200
8
8
1


$1,074
200
8
8
1


18 ... 18 18 .. 18 16 16
-2 .... -2 -2 ...... -2 2 .... 2



1,352 ..... 1,352 1,352 ...... 1,352 1,309 ... 1,309

1,661 ..... 1,661 1,661 .... 1,661 1,611 ... 1,611

3 .... 3 3 ...... 3 4 ...... 4
26 $10 16 26 $10 16 18 $9 8

10 ... 10 10 10 16 ...16
-501 ...... -501 -501 ..... -501 -443 -443
51 .. .1 51 .. ... 51 42 ... 42
7 .. 7 7 .... 7 7 7
13 ...... 13 13 .... 13 13 ... 13
11 11 11 ...... 11 8 8
10 .... 10 10 .... 10 9 .
15 .15 15 .. 15 6 .
(" ) (* ) ...... (**) ( ) ( ) (" .
-39 -39 -47 -47

1,269 10 1,299 1,269 10 1,259 1,242 9 1,233



128 .... 126 128 ... .. 128 133 ..... 133

29 ..... 29 29 ...... 29 20 ...... 2C
.. ... .. .. ... 15 ... 15
21 .. 21 21 ...... 21 20 2C
3 ..... 3 3 ...... 3 3 3

181 ... 181 181 181 190 190

6 .. 6 6 .... 6 140 .... 14C
1 ... 1 1 1 3 3
29 ..... 29 29 ..... 29 58 .. 5
4 4 4 ... 4 4 .. 4
16 .... 16 16 ...... 16 2 ... 2

(" ) ...... (") (") ...... (" ) -15 ...... -15

236 ...... 236 236 ...... 236 383 ...... 383




1,098 .... 1,098 1,098 .... 1,098 1,529 .... 1,529
-1 ...... -1 -1 ..... -1 3 1 1
2 ...... 2 2 ...... 2 23 ... 23

1.099 ...... 1,09 1,099 ...... 1,099 1,554 1 1,553


7 .. .. 7 7 .... 7 6 .... 6
14 .. .. 14 14 ...... 14 9 ...... 9
(**) ...... (**) (**) ...... (" ) (* ) ..... ( *


Table continued on next page.






Table 5. Outlays of the U.S. Government, October 1986 and Other Periods (in millions)-Continued


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


Classification



Department of Transportation:-Continued
Federal Railroad Administration:
Public enterprise funds ...
Northeast corridor improvement program .....
Grants to National Railroad Passenger Corporation
FF8 direct loans
Other .. .

Total-Federal Railroad Administration ..

Urban Mass Transportation Administration:
Formula grants .. .
Discretionary grants .....
Other ..........
Federal Aviation Administration:
Operations
Other ......
Airport and airway trust fund:
Grants-in-aid for airports
Facilities and equipment ........
Research, engineering and development
Operations ..

Total-Airport and airway trust fund ..............

Total-Federal Aviation Administration ...

Coast Guard:
Operating expenses .....
Acquisition, construction, and improvements ......
Retired pay ........ ... ... .
O their ............

Total-Coast Guard .................

Maritime Administration:
Public enterprise funds
Opera' rn e1, .-ra subsidies ..........
O their .............
Other .. ...
Proprietary receipts from the public .
Intrabudgetary transactions ..

Total-Department of Transportation .........

Department of the Treasury:
Departmental offices .......
Office of Revenue Sharing:
Salaries and expenses
General revenue sharing .......... ..
Federal Law Enforcement Training Center ......
Financial Management Service:
Salaries and expenses ............
Claims, judgements, and relief acts ..... ....
Energy security reserve .........
Other .... ... .....

Total-Financial Management Service

Federal Financing Bank:
Oregon veterans housing ....
O their ...............
Bureau of Alcohol. Tobacco and Firearms ..............
United States Customs Service
Bureau of Engraving and Printing .........
United States Mint .....
Bureau of the Public Debt ...............


Gross Applicable Outlays Gross Applicable Ou Gross AppIlcable
Outlays Receipts Outlays Rece.pts Outlays Rece.pis Oulay



$4 () $4 $4 (4 ) $4 ("*) (*) (C)
9 9 9 9 $15 $15
(* ) ( ) (") ... ( ) 88 88

6 6 6 6 7 7

19 (**) 19 19 (") 19 110 (") 109


99 99 99 99 79 79
44 44 44 44 104 104
86 86 86 86 83 83

225 225 225 225 201 201
2 2 2 2 4 4

113 113 113 113 73 73
51 ..... 51 51 51 35 .. 35
20 20 20 20 32 32
.. .. ) I' l( 'C*)

184 ..... 184 184 184 139 139

411 411 411 411 344 344


161 ...161 161 .. 161 145 145
34 34 34 34 41 41
30 30 30 30 26 26
16 (*) 16 16 (') 16 12 (") 11

241 (") 241 241 (") 241 224 (") 223


27 $6 21 27 $6 21 88 $40 48
21 ...... 21 21 21 29 29
5 5 5 5 5 5
24 1 23 24 1 23 15 1 14
7 -7 .7 -7 5 -5
("* ) ...... (") (*") ... (*') (") U- )

2,097 14 2,083 2,097 14 2,083 2,651 48 2,603


20 20 20 20 -43 -43

(") (") (") (") 1 1
(") ... (") (" ) .. .. (" ) 1,126 1.126
(" ) (") ( () -1 -1

14 14 14 14 18 18
28 28 28 28 22 22
9 9 9 9 2 ..... 2
14 14 14 14 25 25

65 65 65 65 66 66



391 548 -156 391 548 -156 1,176 1,223 -47
11 ... 11 11 .... 11 13 ..... 13
54 54 54 54 51 51
-4 -4 -4 -4 -7 -7
18 .. 18 8 ... 18 9 9
10 10 10 10 11 11


Table continued on next page.






Table 5. Outlays of the U.S. Government, October 1986 and Other Periods (in millions)-Continued

This Month Current Fiscal Year to Date Prior Fiscal Year to Date
Classification Gross Applicable s Gross Applicable Gross Applicable
Outlays Receipts s Outlays Receipts Outlays Outlays Receipts Outlays


Department of the Treasury:-Continued
Internal Revenue Service:
Salaries and expenses
Processing tax returns
Examinations and appeals. .
Investigation, collection and taxpayer service .
Payment where credit exceeds liability for tax ...
Refunding internal revenue collections, interest
Internal revenue collections for Puerto Rico ...
O their ... ... .........

Total-Internal Revenue Service

United States Secret Service ...
Comptroller of the Currency .
Interest on the public debt:
Public issues (accrual basis) ..
Special issues (cash basis) ....

Total-Interest on the public debt .

Proprietary receipts from the public
Receipts from off-budget Federal entities
Intrabudgetary transactions

Total-Department of the Treasury ................

Environmental Protection Agency:
Salanes and expenses .
Research and development
Abatement, control, and c:.rr.lar..:e
Construction grants .
Hazardous substance response trust fund
Other .....
Proprietary receipts from the public ...
Intrabudgetary transactions ....

Total-Environmental Protection Agency ...........

General Services Administration:
Real property activities:
FFB direct loans ..
Federal buildings fund ....
Personal property activities ....
Information Resources Management Service
Federal property resources activities .
General Activities
Proprietary receipts from the public
Other

Total-General Services Administration ...........

National Aeronautics and Space Administration:
Research and development .
Space flight, control, and data communications
FFB direct loans
Other
Construction of facilities ....
Research and program management ...
O the r .. ...... .... ..
Total-National Aeronautics and Space
Administration ................ .... .........

Office of Personnel Management:
Salaries and expenses ....
Government payment for annuitants, employees
health benefits
Payment to civil service retirement and disability fund
Civil service retirement and disability fund
Employees health benefits fund ...
Employees life insurance fund ...
Retired employees health benefits fund
Other ...... .
Intrabudgetary transactions:
Civil service retirement and disability fund:
General fund contributions
Other

Total-Office of Personnel Management ...........
Table continued on next page.


$14 $14
101 101
110 110
82 .. 82
6 6
185 185
26 26
(") (") (")


$14
101
110
82
6
185
26
( ')


$14
101
110
82
6
185
S 26
(* ) (")


$9
87
111
85

187
27
1


524 (") 524 524 (*) 524 506 506

26 26 26 26 25 25
19 $6 14 19 $6 14 14 $1 13

12,938 12,938 12.938 12,938 12,632 .. 12,632
-3.175 3-3,175 -3.175 -3,175 -1,221 .. -1,221

9,763 9,763 9,763 9.763 11,411 11,411

41 -41 41 -41 329 -329

-2,339 2.339 2.339 2,339 -1,361 -1,361

8,559 594 7,965 8,559 594 7,965 12,999 1,554 11,445


60 60 60 60 52 52
18 18 18 .18 15 15
47 47 47 47 31 31
286 286 286 286 368 368
34 .34 34 34 38 38
('") ("') ('*) (*' ) (**) ("') ('* ) ('*) (*')
1 -1 1 1 ( ) ( *)


445 1 443 445 1 443 504 (') 504




-348 348 -348 ..348 192 -192
-41 -41 -41 .... -41 40 40
-65 -65 -65 -65 -6 .... -6
4 4 4 4 9 ... 9
10 10 10 10 14 14
( ) (" ) ( ) ( ) .... 2 -2
3 -3 3 -3 .... 23 -23

-439 4 -443 -439 4 -443 -134 25 -159


95 95 95 95 265 ..... 265

-79 -79 -79 79 .......
486 486 486 486 512 512
12 12 12 12 12 12
111 111 111 111 100 100



625 ..... 625 625 ...... 625 889 ..... 889


13 13 13 .13 11 11

101 101 101 101 127 127
( *) ( )
1,992 1.992 1.992 1,992 1,974 1,974
471 537 -66 471 537 66 517 547 -30
78 84 6 78 84 -6 63 76 -13
1 1 (") 1 1 (") 1 1 (**)
-5 5 5 -5 3 3


(" ) .. ( ")
3 -3 -3 3 3 -3

2,648 622 2,026 2,648 622 2,026 2,695 624 2,071






Table 5. Outlays of the U.S. Government, October 1986 and Other Periods (in millions)--Continued

This Month Current Fiscal Year to Date Prior Fiscal Year to Date
Classification
Gross Applicable Ouays Gross Applcale Outlays Gross Applicaole Outias
Outlays Receipts Outlays Receipts Outlays Rece.pis


Small Business Administration:
Public enterprise funds:
Business loan and investment fund
Disaster loan fund ..........
Other ......
Salaries and expenses ....
FFB direct loans ...
FFB asset purchases .......
Other .. .


Total-Small Business Administration ........

Veterans Administration:
Public enterprise funds:
Loan guaranty revolving fund
Direct loan revolving fund ...
Other .........
Compensation and pensions ........
Readjustment benefits .....
Medical care ... ...
Medical and prosthetic research .... .......
General operating expenses ...........
Construction projects .......
Post-Vietnam era veterans education account .........
Insurance funds:
National service life ..............
United States government life ........
Veterans special life ..
Other .... .... ...
Proprietary receipts from the public:
National service life .....
United States government life ...
Other ..............
Intrabudgetary transactions ..... ......


$236 $89 $147 $236 $89 $147 $84 $80 $3
170 58 112 170 58 112 196 53 143
2 2 (*) 2 2 (") 7 1 5
24 24 24 24 24 24
14 18 -4 14 18 -4 54 9 45
1 1 1 -1 1 1
(" ) (") (" ) (") (7) ... (*)

446 168 279 446 168 279 365 144 221


166
1
45
2,326
93
732
15
150
46
35

83
3
5
32


93 73 166
5 -3 1
45 ("*) 45
2,326 2,326
93 93
732 732
15 15
150 150
46 46
35 35

83 83
3 3
4 (') 5
32 32

37 -37
(") (*)
30 -30
-34 -34


93 73 158 204
5 -3 2 5
45 (") 39 30
2,326 1.174
93 62
732 698
15 15
150 140
46 49
35 15


88
4
5 (")
13


83
3
4 (")
32

37 -37
- *) ( ")
30 -30
-34


Total-Veterans Administration ................... 3,697


213 3,484 3,697 213 3,484 2,432 305


Independent agencies:
Action. .. ............ .... .....
Board for International Broadcasting ..............
Consumer Product Safety Commission ............
Corporation for Public Broadcasting .
District of Columbia:
Federal payment .... ..................
Proprietary receipts from the public.............
Equal Employment Opportunity Commission .......
Export-Import Bank of the United States ..........
Federal Communications Commission ..........
Federal Depoc-i Insurance Corporation ....... .
Federal Emergency Management Agency:
Public enterprise funds ............... ....
Salaries and expenses .....................
Emergency management and planning assistance,
Emergency food distribution and shelter program
Other .............. .............
Federal Home Loan Bank Board:
Public enterprise funds:
Federal Home Loan Bank Board revolving fund .
Federal Savings and Loan Insurance Corp. fund
Other .......... ................
Federal Trade Commission ...... .........
Intragovernmental agencies:
Washington Metropolitan Area Transit Authority
Appalachian Regional Commission ... ....
Other .....................
Interstate Commerce Commission ...............
Legal Services Corporation .. ...
Merit Systems Protection Board ..... .
National Archives and Record Administration.....
National Credit Union Administration:
Central liquidity Iac r, o .... .. .. .......
Other ... ....... .


14 14
35 35
2 2
200 200


14 12
35 ("*)
2 3
200 160


133 133 133 491
... 35
13 13 13 13
-259 73 333 -259 285 253
9 9 9 8
73 454 381 73 993 205


51 -37
9
39


-6 4 -11 -6
256 96 160 256


51 -37
9
39




4 -11
96 160


5 5


(") 13 13 (")
(" *) (")
4 4
25 25
2 2
8 8


27 7
9
28
20


3 3 (")
48 336 -288


5 5


13 22 "')
( *) *)
4 3
25 26
2 1
8 13


19 17 2 19 17 2 17 20 -3
17 7 10 17 7 10 -1 11 11


Table continued on next page.


2,126






Table 5. Outlays of the U.S. Government, October 1986 and Other Periods (in millions)-Continued

This Month Current Fiscal Year to Date Prior Fiscal Year to Date
Classification
Gross Appliable Outlays Gross Applicable Gross Applicable
ceipts Recepts utlays Recepts ay Outlays Receipts Outlays
Receipts OOutlays


Independent agencies:-Continued
National Foundation on the Arts and the Humanities:
National Endowment for the Arts ..
National Endowment for the Humanities .....
Institute of Museum Services .
National Labor Relations Board ...
National Science Foundation .....
National Transportation Safety Board .. ...
NuclearRegulatory Commission ......
Panama Canal Commission ....
Postal Service:
Public Enterprise Funds ........
Payment to the Postal Service Fund ......... ....

Railroad Retirement Board:
Federal windfall subsidy ...
Federal payment to the railroad retirement accounts ....
Milwaukee railroad restructuring, administration ..
Railroad retirement accounts:
Social security equivalent benefit account ..
Benefits payments and claims ....... .....
Advances to the railroad retirement account from the
FOASI trust fund ....
Advances to the railroad retirement account from the
FDI trust fund
Disbursements for the payment of FOASI benefits
Disbursements for the payment of FDI benefits ..
Administrative expenses ...... .. ...
Interest on refunds of taxes .. .
Intrabudgetary transactions:
Railroad retirement account:
Payments from other funds to railroad retirement
trust funds
Interest on advances to railroad accounts
Federal payments to the railroad social security
equivalent benefit account .........
Federal payments to the rail industry pension fund

Total-Railroad Retirement Board ........ .

Securities and Exchange Commission ........
Smithsonian Institution ...
Tennessee Valley Authority:
FFB direct loans .... .... .....
O their .. ..... .. ......
United States Information Agency ...........
United States Railway Association .,, .
United States Synthetic Fuels Corp ...........
Other independent agencies .

Total-Independent agencies ....................

Undistributed offsetting receipts:
Other interest
Employer share, employee retirement:
Legislative Branch:
United States Tax Court:
Tax court judges survivors annuity fund .. .
The Judiciary:
Judicial survivors annuity fund .. ..
Department of Defense-Civil:
Education Benefits fund ...
Military retirement fund .. ..
Department of Health and Human Services:
Federal old-age and survivors insurance trust fund
(OFF-BUDGET) .. .....
Federal disability insurance trust fund
(OFF-BUDGET) .....
Federal hospital insurance trust fund ........
Department of State:
Foreign Service retirement and disability fund .
Office of Personnel Management:
Civil Service retirement and disability fund ..

Subtotal .

Table continued on next page.


$14
9
( *)
12
129
2
36
51

2,946
173


$14
9
( ')
12
129
2
36
$36 16


3.103


$14
9
(")
12
129
2
36
$36 16


157 2,946
173 173


3,103 -157 2.844
173 196


$21
11
(")
12
100
2
34
$37 7


2.960


67 67 67 67

709 709 709 709 587 587

10 10 10 10 7 7
22 22 22 22 21 21

7 7 7 7 19 15 4
558 410 148 558 410 148 497 406 91
66 (') 66 66 (") 66 63 (") 63
(**) ('') (*) ( ) ("C ) (")
2 2
26 7 19 26 7 19 40 2 37

6,106 4,444 1,663 6,106 4,444 1,663 6,680 4,313 2,367


901 4 901


901 901


("* ) (- *)

(* *) (. *)

26 26
1,444 -1,444


229 229

22 22
136 136

3 3

384 384

2,244 2,244


2,244


(* *) (* ")


(") (")

(. *) (. )


229 199

22 19
136 117

3 4

384 387

2,244 2,172


2,172






Table 5. Outlays of the U.S. Government, October 1986 and Other Periods (in millions)-Continued


Classification


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

Gross Aplcable Gross Applicable Gross Applicable
OOutlays outlays Outlays
Outlays Receipts s Outlays Receipts O Outlays Recepts


Undistributed offsetting receipts:-Continued
Interest received by trust funds:
The Judiciary:
Judicial survivors annuity fund .....
Department of Defense-Civil:
Education benefits fund
Military retirement fund ............
Soldiers' and Airmen's Home permanent fund .....
Corps of Engineers .. .....
Department of Health and Human Services:
Federal old-age and survivors insurance trust fund
(OFF-BUDGET) .....
Federal disability insurance trust fund
IOFF BuDGETi
Federal hospital insurance trust fund .........
Federal supplementary medical insurance trust fund.
Deparimenl of Labor:
Unemployment trust fund
Department of State:
Foreign Service retirement and disability fund .......
Department of Transportation:
Airport and airway trust fund ... .. ..
Highway trust fund .......... ....
Environmental Protection Agency:
Post-closure liability trust fund .. ...... .
Office of Personnel Management fund:
Civil Service retirement and disability fund .. ....
Veterans Administration:
United States government life insurance fund.......
National service life insurance fund ....
Independent agencies:
Railroad Retirement Board:
Railroad retirement account .....
Other ...

Subtotal .. ....

Unrealized Discount on trust fund investments ..........
Rents and royalties on the Outer Continental Shelf lands. .

Total-Undistributed offsetting receipts ............

Total outlays ..................................

Total on-budget ...............................

Total off-budget ................................

Total surplus (+) or deficit(-) ..................

Total on-budget ..............................

Total off-budget ..............................


("*) (*")


$5
33,473

8


$5
3,473

8


$5 $3
3,473 1.758

8 -6


1 1

(" ) (")
-2 -2


-25
-3

3.390


-25
-3

33,390


-25 -22
-3 -2

3.390 1,457


-22
-2

1,457


-3 ..... -3 -3 ... -3 (") ( )
. ... $1,475 4-1,475 $1,475 -1,475 $293 -293

1,143 2,376 -1,234 1,143 2,376 -1,234 715 293 -1,008

97,478 13,211 84,267 97,478 13,211 84,267 96,960 11,987 84,973

81,991 13,211 68,780 81,991 13,211 68,780 81,547 11,987 69,559

15,486 (") 15,486 15,486 (") 15,486 15,413 (") 15,413


- 25255


-24,915


-340


25.255


24 915


- 340


27 087

25.759

1.328


Proprietary receipts .... ..........
Receipts from off-budget Federal entities
Intrabudgetary transactions .. .......

Total receipts offset against outlays


MEMORANDUM

ceipts offset against outlays (In millions)

Current
Fiscal Year
to Date

...... ..... $4,371

.... 13,790

. .. 18,161


Comparable Period
Prior Fiscal Year

$2.719

14,120

16.839


'Effective October 1. 1986. includes activity for the new Family Support Administration This activity was formerly reported by the Social Security Administration
includes FICA and SECA tax credits, non-contributary military service credits, special benefits for the aged, and credit for unnegotiated OASI benefit checks
3lncludes a purchase of trust fund securities at a premium
'Under the provisions of Public Law 99-272. the remaining $2.829 million of $6.6 billion of escrowed Outer Continental Shelf Lands funds were distributed in October Louisiana received $641
million in bonuses, royalties and interest, Federal Government accounts received $1,287 million in bonuses and royalities and $901 million in interest.
SNo transactions
")Less than $550.000
Note Details may not add to totals due to rounding.
Source Financial Management Service, Department of the Treasury






Table 6. Means of Financing the Deficit or Disposition of Surplus by the U.S. Government, October 1986 and Other Periods
(in millions)


Assets and Liabilities
Directly Related to
Budget and Off-budget Activity


Liability accounts
Borrowing from the public:
Public debt securities, issued under general financing authorities:
Obligations of the United States, issued by:
United States Treasury .. .. ..
Federal Financing Bank ....

Total public debt securities .. ......... .... ....

Agency securities, issued under special financing authorities
(See Schedule B. For other agency borrowing, see Schedule C) .....

Total federal securities .. ....... .

Deduct:
Federal securities held as investments of government accounts
(See Schedule D) .. ..... ..... ..... .........

Total borrowing from the public ............ .......

Accrued interest payable to the public ............... ..
Allocations of special drawing rights ....... ...
Deposit funds ... ... ......... ... ....
Miscellaneous liability accounts (includes checks outstanding etc.).......

Total liability accounts .................................

Asset accounts (deduct)
Cash and monetary assets:
U.S. Treasury operating cash: 2
Federal Reserve account
Tax and loan note accounts .. .. .......

Balance ........................

Special drawing rights:
Total holdings .... ......
SDR certificates issued to Federal Reserve Banks ............

Balance .................................................

Reserve position on the U S. quota in the IMF:
U.S. subscription to International Monetary Fund:
Direct quota payments ... ......... ...
Maintenance of value adjustments .
Letter of credit issued to IM F ...... ...... ...... .........
Dollar deposits with the IMF ..... .. ...... ..........
Receivable/payable (-) for interim maintenance of value adjustments

Balance .. ...............

Loans to International Monetary Fund ................ .....
Other cash and monetary assets ... ....... ...

Total cash and monetary assets ......... .......

Miscellaneous asset accounts .. .....

Total asset accounts .................. ..............

Excess of liabilities (+) or assets (-) ............... .......

Transactions not applied to current year's surplus or deficit
(See Schedule A for details) ...

Total budget and off-budget federal entities
[Financing of deficit (+) or disposition of surplus (-)] ............


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


This Month


Fiscal Year to Date


This Year Prior Year


$13.666 $13,666


Account Balances
Current Fiscal Year


Beginning of Close of
Close of


This Year This Month This month


-$1 $2,110,304 $2.110,304 $2,123,970
8,747 15,000 15,000 15,000


13,666 13,666 8,746 2.125,304 2,125,304 2,138,970


-195 -195 -5 4.217 4,217 4,023

13,471 13,471 8,741 2,129,522 2,129.522 2,142,993



7.535 7,535 -2,649 383,919 383,919 391,455

5,936 5,936 11.390 1.745,602 1,745,602 1,751,538

4,774 4,774 4,562 29,481 29,481 34,254
-131 -131 60 5,945 5,945 5,814
1-3,164 -3,164 -530 10.944 10.944 7,780
-53 53 -2,022 16,477 16,477 16,423

7,361 7,361 13,461 1,808,448 1,808,448 1,815,809




-5,023 -5,023 -2,645 7.514 7,514 2,491
-12.744 -12,744 -12,592 23,870 23.870 11,126

-17.767 -17,767 -15,237 31,384 31,384 13,617


-205 -205 79 8,295 8,295 8,090
-100 -5,018 -5.018 -5,018

-205 -205 -21 3,277 3.277 3,072



.. .. 19,699 19.699 19,699
-480 -480 220 2,043 2,043 1,563
-79 -79 17 -10,489 -10,489 -10.568
6 6 8 -64 -64 -59
242 242 -99 -331 -331 -89

-312 -312 147 10.858 10,858 10,547

-26 -26 12 1,047 1.047 1.021
179 179 1,135 11,317 11,317 11,496

-18,131 -18,131 -13,964 57,883 57.883 39.752

273 273 382 17,738 17,738 18,011

-17,857 -17.857 -13,582 75,621 75,621 57,763

+25,219 +25,219 +27,043 +1,732,827 +1,732,827 +1,758,046


36 36 44 ....... 36


+25,255 +25,255 +27,087 +1,732,827 +1,732,827 +1,758,082


'Under the provisions of Public Law 99-272, the remaining $2 829 million of $6 6 billion of escrowed Outer Continental Shelf Lands funds were distributed from Deposit Funds in October Louisiana
received $641 million in bonuses, royalties and interest. Federal Government Accounts received $1,287 in bonuses and royalties and $901 million in interest
2Major sources of information used to determine Treasury's *:.r -'r ',r. : :,r. ,,,,;Ih. ine L' i. al a.r: r'...- I,, -.- i 1 -- :-.. 6j.-. : reporting from the Bureau of Public Debt. electronic transfers
through the Treasury Financial Communications System and .-....r ..r, n ..; I r ..ri~, l e.'i ....- '..t.-. ',. r. a r, presented on a modified cash basis deposits are reflected,
as received: and withdraw are reflected as processed
No transactions
(')Less than $500,000
Note: Details may not add to totals because of rounding
Source Financial Management Service, Department of the Treasury


I







Table 6. Schedule A-Analysis of Change in Excess of Liabilities of the U.S. Government, October 1986 and
Other Periods (in 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 ..... $1732,827 $1,732.827 $1,512,576
Adjustments during current fiscal year for changes in
composition of unified budget .......

Excess of liabilities beginning of period (current basis) .... 1 i 2 5

Budget surplus (-) or deficit:
Based on composition of unified budget in prior fiscal year........ 25. :. .. 2 8
Changes in composition of unified budget .............

Total surplus (-) or deficit (Table 2) .......... ..5 25 -5 .'" :'

Total-on-budget (Table 2) ......... ...... ...... ........... 2.1 J : .

Total-off-budget (Table 2) ..... ........... .............. 34 28

Transactions not applied to current year's surplus or deficit:
Seigniorage ............ ...6 .. -
Increment on gold ............. ................
Proceeds from currency ................
Profit on sale of gold ............... .. ................ .
Net gain (-)loss for IMF loan valuation adjustment.............

Total-transactions not applied to current year's
surplus or deficit ...... ....... ... .. ..... 36 36 14

Excess of liabilities close of period .......................... 1.758 046 1.758 046 1 539 619


..No transactions.
(' )Less than $500,000.
Note: Details may not add to totals because of rounding.
Source: Financial Management Service. Department of the Treasury.






Table 6. Schedule B-Securities issued by Federal Agencies Under Special Financing Authorities, October 1986 and
Other Periods (in millions)

Net Transactions
(- denotes net reduction of Account Balances
liability accounts Current Fiscal Year
Classification
Fiscal Year to Date Beginning of
This Month Close of
This month
This Year Prior Year This Year This Month


Agency securities, issued under special financing authorities:
Obligations of the United States, issued by:
Export-Import Bank of the United States .................. (") (*) (") $6 $6 $6
OC'r 'gions guaranteed by the United States, issued by:
Department of Defense:
Family housing mortgages ................. ....... .. -$1 $1 $3 37 37 36
Department of Housing and Urban Development:
Federal Housing Administration ................ ....7 7 -1 117 117 123
Department of the Interior:
Bureau of Land Management .. .... (") (") (") 15 15 15
Department of Transportation:
Coast Guard:
Family housing mortgages ............... ...... .. (C ") (" ) (" *)
Obligations not guaranteed by the United States, issued by:
Department of Defense:
Homeowners assistance mortgages .......... ................. 3 3 3
Department of Housing and Urban Development:
Government National Mortgage Association .......... ....... ............ .... 2,165 2,165 2,165
Independent agencies:
Postal Service ............. ............. .......250 250 250
Tennessee Valley Authority ... ......... .......... 200 -200 ... 1,625 1,625 1,425

Total agency securities ................................. -195 -195 -5 4,217 4,217 4,023

No transactions.
(")Less than $500,000
Note: Details may not add to totals because of rounding.
Source: Financial Management Service, Department of the Treasury.







Table 6. Schedule C (Memorandum)-Federal Agency Borrowing Financed Through the Issue of Public Debt Securities,
October 1986 and Other Periods (in millions)


Borrowing from the Treasury:
Commodity Credit Corporation
Commerce. Fishing Vessels. NOAA
Federal Emer.e-:, Management Agency:
National Insurance Development Fund ........
Federal F.-anc,nd Bank ..... ...
Federal Housing Administration
General insurance
Special risk insurance .. .
General Services Administration:
"en,,ji.a., Avenue Development Corporation .
Rural Communication Development Fund ..........
Rural Electrification Administration ....... ........
Rural Telephone Bank ...... ......... .
Secretary of Agriculture, Farmers Home Administration:
Rural housing insurance fund .............
Agricultural credit insurance fund ........
Rural development insurance fund .. .........
Federal Crop Insurance Corp ......
Secretary of Education
College housing loans .... .. .. ...
Secretary of Energy:
Alternative fuel production, DOE ........... .........
Bonneville Power Administration .................
Secretary of Housing and Urban Development
Housing for the elderly or handicapped .......... ......
Low-Rent Public housing ...........
Urban renewal fund ........
Secretary of the Interior:
Bureau of Mines, helium fund .........................
Railroad retirement account ... ... .... .....
Railroad retirement social security equivalent fund .... .....
Secretary of Transportation:
Aircraft purchase loan guarantee program ...........
Federal ship revolving fund ..............................
Railroad revitalization and improvement .............. ........
Rail service assistance ......... .. .. ....... .....
Regional rail reorganization ....................
Smithsonian Institution:
John F. ienned, Center parking facilities .......
Tennessee Valley Authority ................
Veterans Administration:
Veterans direct loan program ............

Total agency borrowing from the Treasury
financed through issues of public debt securities..........

Borrowing from the Federal Financing Bank:
E-port. lmpor Bank of the United States ...
National Credit Union Administration .. .........
Postal Service .. ......
Tennessee Valley Authority .. ............... ...........
U.S. Railway Association ........ ...............

Total borrowing from the Federal Financing Bank ..........


$13,426 -$13,426 -$6,638 $24,800 $24,800


76
498 498 -8,696 141,598

..... 1,396
..... 1,912

52
1 25
39 39 62 7,865
.. 759

2,140 -2,140 -1,700 4,276
-945 -945 -815 8,065
-345 -345 -210 1,861
. 1 13


275 275 250
100 100 96


..252
.. 2.128
189 189 168 2,003


1 17
70 1,375
12


76
141,598

1,396
1,912

52
25
7.865
759

4.276
8,065
1,861
113

2.587


1,459

5.351



252
2,128
2.003

17
1,375
12


$11,374


76
142.096

1,396
1,912

52
25
7.904
759

2,136
7,120
1,516
113

2,587


1,459

5,626
100


252
2,128
2,192

17
1,385
12


1,730 1.730 1,730


-15,745 -15,745 -17,411 209,978 209,978 194,233


S. 14,268 14,268 14,268
2 2 -3 104 104 104
.. 2,854 2,854 2,854
438 438 -87 15,077 15,077 15,515
. ..... ..... 74 74 74


440 440 -90 32,377 32,377


32,815


1 Pursuant to Public law 99-272, dated Sept 30. 1986 all outstanding borrowings for Low Rent Public housing were cancelled.
Note Includes only amounts loaned to Federal Agencies in lieu of agency debt issuances and excludes Federal Financing Bank purchase of loans made or guaranteed by Federal agencies
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
Note Detals may not add to totals because of rounding.
Source Financial Management Service. Department of the Treasury
No transactions






Table 6. Schedule D-Investments of Federal Government Accounts in Federal Securities, October 1986 and
Other Periods (in millions)


Federal funds:
Department of Agriculture ....... .....
Department of Commerce .. ......
Department of Energy ....... .. ...
Department of Health and Human Services ... .....
Department of Housing and Urban Development:
Federal Housing Administration:
Federal Housing Administration fund:
Public debt securities ...........
Agency securities .. .. .... ..........
Government National Mortgage Association:
Management and ,Qu.darn.1 functions fund::
Public debt securities ......
Agency securities .. ....
Guarantees of mortgage-backed securities:
Public debt securities ... .... .. ...... .
Agency securities ... .. .
Participation sales fund:
Public debt securities ....... .
Agency securities ...... ..........
Housing Management:
Community disposal operations fund:
Agency securities .... ..... ........ .
Other .......... ..................
Department of the Interior ............. ....... ... .
Department of Labor ..... ..... ............
Department of Transportation .... .. .......
Department of the Treasury. .. .....
Veterans Administration:
Veterans reopened insurance fund ... ..
Independent agencies:
Export-Import Bank of the United States .........
Federal Emergency Management Agency:
National insurance development fund ............
Federal Savings and Loan Insurance Corporation:
Public debt securities ... ..
Agency securities ..
Postal Service ... ..............
National Credit Union Administration .
O th e r .. .. . . .
Total public debt securities .. ......
Total agency securities ..... .

Total Federal funds ............................ ......

Trust funds:
Legislative Branch:
United States Tax Court .. ......
Library of Congress .......
The Judiciary:
Judicial survivors annuity fund
Funds Appropriated to the President .....
Department of Agriculture
Department of Commerce ....
Department of Defense-Military .......... .........
Department of Defense-Civil ....
Other .......
Department of Health and Human Services:
Federal old-age and survivors insurance trust fund:
Public debt securities ..... ...... .
Federal disability insurance trust fund
Federal hospital insurance trust fund:
Public debt securities ..
Agency securities .. .
Federal supplementary medical insurance trust fund .......
O their ....... .....


153 153
("*) (")


127 5.525
134


$4
12
1,423
7



5,525
134


$4
11
1,465
12



5,678
134


-1 -1 -128 417 417
(") (*') -2 74 74


2,831
-16
2
8


17


-16





-2,831
-16
2
8


12 1.301
9

13 2,243
12


(")
-8
2
2.071


4,006
409
146
481


1,301
9

2,243
12




4.006
409
146
481


1,318
9

2,227
12




1,176
393
148
489


4 608 608


233 -233


8 124 124 -108


4,717
67
3,803
1,383
1,236


40

4,538
67
3,598
1,359
1,247


-3,233 -3,233 -1,159 27,848 27,848 24,615
(") (*) -2 296 296 296

-3,233 -3,233 -1,161 28,144 28,144 24,911


- 1 -1 (")
(**) (") (**)
(**) (*") (**)


-1
6,997
16


(**)
1
6,682
15


113 113
1 1
4 4


9 9
20,870 20,870
484 484


-56 -11,957 36,948 36,948
251 1366 8,335 8,335


37,885
455
9,424
40


37,885
455
9,424
40


?
27866
500



36,892
8,085

37,435
455
8,684
41


Table continued on next page.







Table 6. Schedule D-Investments of Federal Government Accounts in Federal Securities, October 1986 and Other Periods
(in millions)-Continued


Trust funds:-Continued
Department of the Interior .......

Department of Labor:
Unemployment trust fund ...
Other .............

Department of State:
Foreign service retirement and disability fund
Other ...... .. ..

Department of Transportation:
Airport and airway trust fund ........
Highway trust fund ... ............
Other .............

Department of the Treasury.. ..
Environmental Protection Agency ....
Office of Personnel Management:
Civil service retirement and disability fund:
Public debt securities ........... .. .
Agency securities .......... .
Employees health benefits fund ....
Employees life insurance fund .....
Retired employees health benefits fund .

Veterans Administration:
Government life insurance fund .
National service life insurance:
Public debt securities ..................
Agency securities ...... .... .........
Veterans special life insurance fund ........
General Post Fund National Homes ......


Independent agencies:
Federal Deposit Insurance Corporation ........ ...... ...
Harry S. Truman Memorial Scholarship Trust Fund................
Japan-United States Friendship Commission ............ .
Railroad Retirement Board .............. .....
O their ...... ...... .. ...............

Total public debt securities ...............................
Total agency securities .... .. ... .. .. ....

Total trust funds ......................................

Grand total ..................................................


$25 -$25


-203
-7


-11



213
1,113
(")


$9 $158


183 21,240 21,240
- 1 34 34


13 2,940


2,940


21.037
28


2.929



8,810
12,613
4


8.596 8.596
11.499 11,499
4 4


50 -7 428 428
-4 (") 294 294


4,171

63
7



-3

-39

(")
(..)


7,433

34
14
(**)


154,045
175
1.417
7.401
5


154,045
175
1,417
7,401
5


-3 245 245


9.633
135
1.014
19


15,856
44
17
5,998
5


9,633
135
1,014
19


15,856
44
17
5,998
5


158,215
175
1,481
7,408
5


242

9,594
135
1.014
19


15,788
44
17
6.093
6


10,768 10,768 -1,487 355,011 355,011 365,779
... .. ....... 765 765 765

10,768 10,768 -1,487 355,776 355,776 366,544

7,535 7,535 -2,649 383,919 383,919 391,455


.. No transactions.
(* )Less than $500.000.
Note: Investments are in public debt securities unless otherwise noted.
Note: Details may not add to totals because of rounding.
Source: Financial Management Service. Department of thp Troinhru





Table 7. Receipts and Outlays of the U.S. Government by Month, Fiscal Year 1987 (in millions)


Classification


Oct.


Feb.


March


+ F 4 4 _____


Receipts
Individual income taxes
Corporation income laxes
Social insurance taxes and
COnlributions
Employment taxes and
conlribultns
Unemployment insurance
Otner retirement contributions
Excise taxes
Estate and gith taxes
Customs duties
Miscellaneous receipts

Total-budget receipts this year ..

(On-budget) .. ... ........

(Off-budget) .. .. .........

Trial- udtel receipit prior year

SC'i biudgfei



Outlays
Legislative Branch
The Judaciary
Executlne Otice of the President
Funds Appropriated to the President
International security assistance
International development assistance
Other
Department of Agr.culture
Foreign assistance. special export
programs and Commodity Credit
Corporation
Other
Department ot Commerce
Department of Defense
Military
Department of the Army
Depanment 01 the Navy
Depanmeni of me Air Force
Defense agencies

Total Military


Department of Education
Department or Energy
Department of Health and Human
Services
Human Developmenl Services
Health Care Financing
Aammn.straton
Grants ro Stales otr Medicaid
Federal nosptlal ins trust fund
Federal supp med .ns trust
fund
Other
Social Securtry Administration
Assistance payments program
Federal old age and survivors ins
trusr lund
Federal disabtjhry ns rust
funa
Other
Oiner

Table continued on next page.


$31.123
540



19583
1.135
460
2.708
647
1.281
1.534


Sept.


Fiscal
Year
To
Date


Com-
parable
Period
Prior
F.Y.


S31 123 530596
540 1 181


19583
1 135
460
2 708'
647;
1 281
1 534


59,012 59.012 .

43,865 '_I 43.865

15,147 15.147

5?, 886 '_ i 8

43.800 I m00

14,085 is .R



158 158 140
7 7 3 98
11 11 11

321 321 1 547
267 267: 297
406 406' 14



3 376 3 3"6 2 777
2.358 2 358 2490
166 166 163


6019: 019 5643
7.476 4" 6 7260
7.850 650 7294
1.181 i 181 1 046

22.525 22 ?525 21 243


267


2.351
4637

2.875
1.505

1

14956

1 713
2647
- 1 049


267


2 351
.a 637

2 875
1 505



1.3 956

1 '13
2 64-
1 049






Table 7. Receipts and Outlays of the U.S. Government by Month, Fiscal Year 1987 (in millions)-Continued


Fiscal Com-
Year parable
Classification Oct. Nov. Dec Jan. Feb. March April May June July Aug. Sept. Period
Prior
Date F


Outlays-Continued
Deparrmer-r C. H.ousng ard Urban
De.elopment 51 312 1 i 312 1 1
Department of me inter or 639 E. -.49
Department or Jusrce 337 33' ),il
Deparlrent L' Labor
Unemployment trust tfunO t 352 1 35 1 i'"I
Olner 94 -c
Department .,r Stlat- 236 '13 35j
Departmert Co Transp).)rtaij,,n
Higq.ra, Iruil fund 1 097 i i 3
Oinef 986 I
Deparnmeni of the Trea3ur,
Interest on ire public deDI 9 763 11
General re..enue s ar,- Ing
Other 1 798 i .1
Enwironrrental Proiect,.on Agernci 443 44JI ,i
General Ser.res amnr,,sliaTd o 443 i
Nalonal Aeronaul.cs and Space
Administralor 625 i 12.. PEP
Office of Personrel Managemenl 2 0261 26' _
Small Busjiness Admnr.msrala,.n _79 I -' I
Veterans Aamrn,srratiOrn
Compensatl.n and penson 2 2 326 2 26 1 11
National seruce ite 461 6
Goverinent ser,.:e hie 3; 3
Othner 1 I0i9 I 109 er
Inaepenrent agencies
Pr'sal Ser,,ce 15i 15
Tennessree Valle, Autrionly 155 1 55 9
Other indepenerit agencies 1 492 1 -9 9
UnaslriDuted offsetting ieceipr
Empioer srare employee
reirermenet 2244 224 212
Interest receo.ed C, t rusl fund. 3 390 3 "0 1 -f"
Rents anrd royalles on Outer
Conmr.en3al Shell I.aa1 1 475 1 475 -93
Other 905 ,105


Totals this year
Total outlays

(On-buagel)

(Ofi-budgel)

Total-surplus I or deficit -)

IOn-buagelt

(Off ouagelt








T ,ld i.'r ,', i d i i
p,.r. r

,I',; h-,,,1 n


84.267 84.267

68.780 68.780

15,486 15.486

- 25.255 25 255

-24.915 24 915

340 340,

J ',

2i -.y't I I.

J/1 ,' i,,y


,i.r.01 1t/i / i 111.iJ .1 1 1

...No transactions
*")Less than $500,000
Note Details may not add to totals because of rounding
Source: Financial Management Service. Department of the Treasury






Table 8. Trust Fund Impact on Budget Results and Investment Holdings (in millions) as of October 30, 1986


Trust receipts, outlays, and investments held:'
Airport
Black lung disability
FD IC ......
Federal disability, insurance ....
Federal employees life and health ....
Federal employees retirement .......
Federal hospital insurance ......
Federal old-age and survivors insurance
Federal supplementary medical insurance
Revenue sharing
Highways ...
Military advances ... ... .. .
Railroad retirement .... ..
Military retirement
Unemployment ... .. .....
Veterans life insurance
All other trust


$261 $184 $77 $261 $184 $77 $8,596 $8,596
56 51 5 56 51 5
73 -73 73 -73 15,856 15,856
1,415 1,713 -299 1.415 1,713 299 8,335 8,335
-72 72 ..... 72 72 8.823 8,823
852 2,014 -1,162 852 2,014 -1,162 157,272 157,272
4,063 4,634 -570 4,063 4,634 -570 38,340 38,340
14,915 14,956 -41 14,915 14,956 -41 36,948 36,948
1,523 2,400 -877 1,523 2,400 -877 9,424 9,424
(*) (") *) (")
1,166 20 1.146 1,166 20 1.146 11,499 11,499
152 -152 152 -152
474 509 -35 474 509 -35 5,998 5,998
8,495 1,484 7.011 8.495 1,484 7,011 20,870 20.870
1,182 1,341 -159 1.182 1,341 -159 21,240 21,240
2 50 -40 2 50 -48 11,027 11,027
64 1,103 -1.040 64 1.103 -1,040 1,547 1,547


Total trust fund receipts and outlays ... 34,468 30,612 3,856 34,468 30,612 3,856 355,776 355,776


Intirlur,,. re,,:.,pl:. i Off-il a3 ari- F.er o il urnd
Oull3v

Trj, i irnij r, eci il:. ar, j iuli i, on ine a0O i~
: .1 ible 4 & ar,..3 Irr. -irre-ril hri.3 from


Total Federal lund receipts and outlays

In rfiurl.3 r.rteiDpf oftel :j.;,,r.il Federal


Fed'a l lund. iCrecpi & outl.i or, ir.e b.i5:
Nel budgele ceipts & outlays

Nel budget receipts & outlays


11 9J1 I 1 9


11 794 11 '94


"2 i8 ij1i 35e 22i d,4 888 3ii85"

36.314 65.425 29 111 36.314 E5.425 29.111



9.024 267 24 5 59 4 014 8 26 5
.3f Yib 6a 414C `4 1 1 1 36 1,s 4'3 1 2 1 i11

59.012 84.267 25255 59012 84 267 25255


'Trust fund interfund receipts are now included in the individual trust fund receipt lines, not as offsets to individual trust fund outlay lines as presented previously
No transactions
(")Less than $500.000
Note Interfund receipts and outlays are transactions between Federal funds and trust funds such as Federal payments and Contributions, and interest and profits on investments in Federal securities,
They have no net effect on overall budget receipts and outlays since the receipt side of such transactions is offset against budget receipts In this table, interfund receipts are shown as an adjustment
to arrive at total receipts and outlays of trust funds respectively
Note: Details may not add to totals because of rounding
Source Financial Management Service, Department of the Treasury


$8,810

15,788
8,085
8,893
161,431
37,890
36,892
8,684

12,613

6,093
27,866
21,037
10,985
1,478

366,544






Table 9. Summary of Receipts by Source, and Outlays by Function of the U.S. Government, October 1986
and Other Periods (in millions)


Classification This Month Fiscal Year Comparable Period
To Date Prior Fiscal Year

RECEIPTS
Individual income taxes .. .. $31,123 $31,123 $30.596
Corporation income taxes ............... 540 540 1,181
Social insurance taxes and contributions
Employment taxes and contributions ................. 19,583 19,583 17,843
Unemployment insurance ... .. ........ 1135 1.135 1,340
Other retirement contributions 460 460 382
Excise taxes ... .... 2.708 2,708 2,966
Estate and gift taxes .......... ..... 647 647 574
Customs .... 1.281 1,281 1,106
Miscellaneous ................ ........ .......... 1534 1,534 1,899

Total .......................................... 59,012 59,012 57,886

OUTLAYS
National defense ................ ... ............ 23,177 23,177 21,901
International affairs. ................. ... ....... 1,259 1,259 2,417
General science, space, and technology .......... 794 794 1,029
Energy......... ...... .... 405 405 603
Natural resources and environment ............ 1,200 1,200 1.210
Agriculture ........ .. ....... 3.573 3.573 2,848
Commerce and housing credit 593 593 883
Transportation ...... ...... ........ 2,107 2,107 2,602
Community and regional development ........ 735 735 905
Education, training, employment and social services ......... 2,332 2,332 2,581
Health ... ............ ... ... ..... ....... 4,266 4,266 3,122
Medicare ....... .................. ......... 7,034 7,034 6,113
Income security ............. ......... ... ........ 9.367 9.367 9,340
Social security ................... .......... ... 16,669 16,669 15,729
Veterans benefits and services ... .......... 3,491 3,491 2,132
Administration of justice ..... ... ...... .. 539 539 534
General government .. .... 209 209 227
General purpose fiscal assistance ............. 284 284 1,820
Interest .. ............ ......... 9.951 9,951 11,440
Undistributed offsetting receipts .............. -3,719 -3,719 -2,465

Total .......................................... 84,267 84,267 84,973


Note: Details may not add to totals because of rounding
Source: Financial Management Service. Department of the Treasury


GPO 925769






Explanatory Notes


1. Flow of Data Into Monthly Treasury Statement
The Monthly Treasury Statement (MTS) is assembled from data in the
central a.: c.uning 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 account-
ing 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
3ppil cable 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 appropria-
tions 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, intragovern-
mental, and trusil 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) intragovernmental funds-
these are payments into receipt accounts from Governmental appropria-
tion or fund accounts. They finance operations within and between Govern-
ment agencies and are credited with collections from other Government
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 en-
tity 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; 121 Federal intrafund transactions, where the payments and receipts
both occur within the Federal fund group; and (3) trust intrafund transac-
tions, where the payments and receipts both occur within the trust fund
group.
tI lting receipts are generally deducted from budget authority and
r'ui a, by function, by subfunction, or by agency. There are four types
of receipts, however, that are deducted from budget totals as undistributed
,- ri etlrng receipts. They are: (1) agencies' payments (including payments
by :,.t!budjget Federal entities) as employers into employees retirement
funds, (2) interest received by trust funds, (3) rents and royalties on the
Outer Continental Shel 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 by
Government oascturi-n, officers, and cash payments made. Certain in-


tragovernmental outlays do not require issuance of checks. An example
would be charges made against appropriations representing a part of
employees' salaries which are withheld for individual income taxes, and
for savings bond allotments. Outlays are stated net of offsetting collec-
tions and refunds representing reimbursements as authorized by law,
refunds of money previously expended, and receipts of revolving and
management funds. Interest on the public debt (public issues) is recog-
nized on the accrual basis. Outlays of off-budget Federal entities are ex-
cluded from budget outlay totals.


4. Processing
The data on payments and collections are reported by account sym-
bol 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 the con-
sistency of the data reported:
1. Verification of payment data. The monthly payment activity reported
by Federal entities on their Statements of Transactions is compared to
the payment activity of Federal entities as reported by adc'ur sing otficers
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, March 1981
(Available from the U.S. General Accounting Office, Gaithersburg,
Md. 20760). This glossary provides a basic reference document of stan-
dardized definitions of terms used by the Federal Government in the
budgetmaking process.

Daily Treasury Statement (Available from GPO, Washington,
D.C. 20402, on a subscription basis only). The Daily Treasury Statement
is published each working day of the Federal Government and provides
data on the cash and debt operations of the Treasury.

Monthly Statement of the Public Debt of the United States (Available
from GPO, Washington, D.C. 20402 on a subscription basis only). This
publication provides detailed information concerning the public debt.

Treasury Bulletin (Available from GPO, Washington, D.C. 20402).
This quarterly publication provides a summary of statistics concerning
the Federal Government's financial operations, international statistics,
cash management/debt collection, and special reports.

Annual Budget Publications (Available from GPO, Washington,
D.C. 20402). There are five annual publications which provide informa-
tion concerning the budget:

-The Budget of the United States Government. FY 19.
-Appendix, The Budget of the United States Government, FY 19
-The United States Budget in Brief, FY 19.
-Special Analyses
-Historical Tables

United States Government Annual Report and Appendix (Available
from Financial Management Service, U.S. Department of the Treasury,
Washington, D.C. 20226). This annual report presents budgetary results
at the summary level. The appendix presents the individual receipt and
appropriation accounts at the detail level.

















The scheduled release date for the November
Statement will be 2:00 p.m. EST, December 19. 1986.






























For sae by the Supeintenden of Documents U S Government Printing
Of"ce Washington D C 20402 (202) 783-3238 The subscription price
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