[Analytical Perspectives]
[Other Technical Presentations]
[21. Outlays to the Public, Net and Gross]
[From the U.S. Government Printing Office, www.gpo.gov]


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                21.  OUTLAYS TO THE PUBLIC, NET AND GROSS

  Table 21-1 shows net and gross outlays, and the relationship between 
them, for all major agencies. Outlays are the measure of Government 
spending. The budget records outlays when the Government makes payment 
for such things as Federal employee salaries, the purchase of supplies 
and equipment, grants to state and local government, and benefits to 
individuals. The Government's gross outlays are the sum of all these 
payments.
  The outlay totals in the budget, however, whether for the Government 
as a whole or for agencies, programs, and functions (such as national 
defense), are net outlays, unless otherwise specified. Gross outlays, as 
the table shows, equal the net outlays plus offsetting receipts and 
collections from the public. Offsetting receipts and collections 
constitute the income the Government receives from its business-like 
enterprises and other market activities with the public, such as the 
proceeds from selling postage stamps, the fees charged for admittance to 
recreational areas, and the proceeds from selling land or natural 
resources. The budget refers to them as ``offsetting,'' because they are 
subtracted from gross outlays rather than added to taxes and other 
collections from the public resulting from the exercise of the 
Government's sovereign or governmental powers to levy or impose taxes, 
fees, fines, and the like. The table shows that offsetting receipts and 
collections are more important for some agencies than for others.
  The budget focuses on net outlay totals in order to show outlays and 
receipts that measure governmental activity rather than a combination of 
governmental and market activity. As a result, the budget totals 
represent the amount of resources allocated and distributed by 
Governmental decision making rather than by private choice and the 
market mechanism. The surplus or deficit is calculated by subtracting 
total outlays from total receipts. It would be exactly the same if 
offsetting collections and receipts were to be included in total 
receipts and not subtracted from gross outlays.
  In this table, negative net outlays occur when collections exceed 
payments. The amounts for ``Allowances'' cover certain transactions that 
are expected to increase or decrease outlays but are not, for various 
reasons, attributed to any specific agency. The amounts labeled 
``undistributed offsetting receipts'' are deducted from the Government-
wide outlay totals but not from any specific agency. Chapter 5, ``User 
Charges and Other Collections,'' in this volume discusses offsetting 
collections and receipts in more detail.

                                     

                 Table 21-1.  TOTAL OUTLAYS, NET AND GROSS OF OFFSETTING COLLECTIONS AND RECEIPTS FROM THE PUBLIC, BY AGENCY, 2002-2004
                                                                (In millions of dollars)
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                                                        2002                                  2003                                  2004
                                       -----------------------------------------------------------------------------------------------------------------
                                                                   Outlays                               Outlays                               Outlays
                                                     Offsetting    Gross of                Offsetting    Gross of                Offsetting    Gross of
      (Department or Other Unit)                    Collections  Collections              Collections  Collections              Collections  Collections
                                            Net         and          and          Net         and          and          Net         and          and
                                          Outlays     Receipts     Receipts     Outlays     Receipts     Receipts     Outlays     Receipts     Receipts
                                                      from the     from the                 from the     from the                 from the     from the
                                                       Public       Public                   Public       Public                   Public       Public
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Legislative Branch....................       3,218           98        3,316       3,961           77        4,038       4,336           71        4,407
Judicial Branch.......................       4,823           77        4,900       5,419           36        5,455       5,663           76        5,739
Executive Branch......................
   Agriculture........................      68,731       19,011       87,742      72,773       21,021       93,794      74,124       19,021       93,145
   Commerce...........................       5,314        1,485        6,799       5,790        1,856        7,646       5,778        1,826        7,604
   Defense - Military.................     331,951       11,548      343,499     358,155       10,576      368,731     370,707       10,736      381,443
   Education..........................      46,282        2,250       48,532      59,481        1,207       60,688      58,891        1,097       59,988
   Energy.............................      17,681        6,050       23,731      19,796        6,908       26,704      21,030        6,870       27,900
   Health and Human Services..........     465,812       28,307      494,119     502,013       30,596      532,609     539,015       33,427      572,442
   Homeland Security..................      17,476        5,899       23,375      28,155        8,258       36,413      27,942        8,186       36,128
   Housing and Urban Development......      31,885        3,632       35,517      37,987        3,293       41,280      36,486        1,799       38,285
   Interior...........................       9,739        3,093       12,832      10,357        3,656       14,013      10,722        3,483       14,205
   Justice............................      21,112          645       21,757      22,156          751       22,907      24,271          791       25,062
   Labor..............................      64,704        3,213       67,917      70,746        2,609       73,355      58,118        3,242       61,360
   State..............................       9,453          461        9,914      10,977          816       11,793      10,205        1,000       11,205
   Transportation.....................      56,104          440       56,544      52,280          581       52,861      53,680          306       53,986
   Treasury...........................     370,558       15,520      386,078     368,803       15,866      384,669     391,968       16,779      408,747
   Veteran Affairs....................      50,884        5,355       56,239      56,946        4,814       61,760      61,889        4,397       66,286
   Corps of Engineers-Civil Works.....       4,797        1,080        5,877       4,146          473        4,619       4,117          471        4,588
   Other Defense Civil Programs.......      35,157           14       35,171      40,148           16       40,164      40,442           21       40,463
   Environmental Protection Agency....       7,450          524        7,974       7,958          248        8,206       8,270          234        8,504
   Executive Office of the President..         451            0          451         334            0          334         341            0          341

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   General Services Administration....        -677          240         -437         424          263          687          80          247          327
   International Assistance Programs..      13,342       12,929       26,271      13,020       14,216       27,236      15,235       13,105       28,340
   National Aeronautics and Space           14,430           70       14,500      14,599          125       14,724      15,255          133       15,388
   Administration.....................
   National Science Foundation........       4,188            0        4,188       4,853            0        4,853       5,092            0        5,092
   Office of Personnel Management.....      52,512        8,210       60,722      55,793        9,067       64,860      58,475        9,916       68,391
   Small Business Administration......         493          707        1,200       1,553          508        2,061         770          106          876
   Social Security Administration.....     488,240        5,999      494,239     509,910        8,665      518,575     530,765        8,212      538,977
   Export-Import Bank of the United           -141        1,334        1,193      -3,105        3,925          820         180          475          655
   States.............................
   Federal Deposit Insurance                  -353        3,925        3,572         842        2,059        2,901        -169        2,323        2,154
   Corporation........................
   Postal Service.....................         207       64,957       65,164      -4,161       69,437       65,276      -2,985       70,159       67,174
   Railroad Retirement Board..........       5,425           30        5,455       4,925          592        5,517       4,736          922        5,658
   Other Independent Agencies.........      10,847        9,849       20,696      12,255       10,685       22,940      12,421       10,963       23,384
Allowances............................           0            0            0      -1,125            0       -1,125        -527            0         -527
Undistributed Offsetting Receipts.....    -201,120        5,026     -196,094    -207,787        4,380     -203,407    -217,898        4,189     -213,709
                                       -----------------------------------------------------------------------------------------------------------------
Total.................................   2,010,975      221,978    2,232,953   2,140,377      237,580    2,377,957   2,229,425      234,583    2,464,008
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