[Analytical Perspectives]
[Dimensions of the Budget]
[20. Outlays to the Public, Net and Gross]
[From the U.S. Government Printing Office, www.gpo.gov]
Table 20-1 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 relatively much more important for some agencies than
for others.
The budget focuses on outlays that are net of receipts and collections
from business-like activity, rather than combine these receipts and
collections with taxes and other mandatory collections to maintain clear
distinctions between the government's sovereign power and business-like
transactions. 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 20-1. TOTAL OUTLAYS, NET AND GROSS OF OFFSETTING COLLECTIONS AND RECEIPTS FROM THE PUBLIC, BY AGENCY, 2003-2005
(In millions of dollars)
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2003 2004 2005
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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.................... 3,427 72 3,499 4,269 75 4,344 4,373 74 4,447
Judicial Branch....................... 5,123 28 5,151 5,306 34 5,340 5,903 36 5,939
Executive Branch
Department of Agriculture........... 72,390 21,186 93,576 77,739 19,334 97,073 81,778 18,456 100,234
Department of Commerce.............. 5,676 1,982 7,658 6,194 1,526 7,720 6,147 1,785 7,932
Department of Defense--Military..... 388,870 9,353 398,223 435,674 11,018 446,692 429,746 11,064 440,810
Department of Education............. 57,400 2,375 59,775 62,815 1,620 64,435 64,342 1,961 66,303
Department of Energy................ 19,385 6,053 25,438 20,623 6,620 27,243 22,496 6,411 28,907
Department of Health and Human 505,345 30,981 536,326 547,898 34,449 582,347 579,889 39,318 619,207
Services...........................
Department of Homeland Security..... 31,967 6,640 38,607 30,663 7,683 38,346 31,119 8,298 39,417
Department of Housing and Urban 37,474 2,896 40,370 46,177 1,816 47,993 38,943 1,400 40,343
Development........................
Department of the Interior.......... 9,210 3,808 13,018 9,965 4,231 14,196 9,784 5,043 14,827
Department of Justice............... 21,539 1,487 23,026 23,488 649 24,137 23,680 732 24,412
Department of Labor................. 69,593 1,498 71,091 59,949 2,618 62,567 56,995 3,018 60,013
Department of State................. 9,261 877 10,138 11,301 952 12,253 11,109 1,225 12,334
Department of Transportation........ 50,807 388 51,195 58,010 417 58,427 58,959 187 59,146
Department of the Treasury.......... 366,987 14,956 381,943 368,981 16,602 385,583 395,200 17,079 412,279
Department of Veterans Affairs...... 56,887 4,729 61,616 60,318 6,352 66,670 67,314 4,731 72,045
Corps of Engineers-Civil Works...... 4,751 1,316 6,067 4,308 327 4,635 4,189 492 4,681
Other Defense Civil Programs........ 39,883 19 39,902 40,294 40 40,334 40,504 21 40,525
Environmental Protection Agency..... 8,061 822 8,883 8,129 190 8,319 8,277 219 8,496
Executive Office of the President... 387 ........... 387 6,612 ........... 6,612 9,880 ........... 9,880
[[Page 338]]
General Services Administration..... 573 258 831 778 302 1,080 581 296 877
International Assistance Programs... 13,462 12,377 25,839 17,365 13,403 30,768 16,597 11,852 28,449
National Aeronautics and Space 14,552 329 14,881 14,604 101 14,705 16,386 101 16,487
Administration.....................
National Science Foundation......... 4,736 ........... 4,736 5,346 ........... 5,346 5,586 ........... 5,586
Office of Personnel Management...... 54,136 8,951 63,087 57,568 9,937 67,505 60,880 10,696 71,576
Small Business Administration....... 1,558 443 2,001 3,978 325 4,303 683 83 766
Social Security Administration...... 507,733 6,265 513,998 530,495 7,614 538,109 554,271 7,952 562,223
Export-Import Bank of the United -3,249 3,913 664 -1,582 2,487 905 295 323 618
States.............................
Federal Deposit Insurance -733 1,655 922 -778 1,351 573 -833 1,153 320
Corporation........................
Postal Service...................... -5,245 67,752 62,583 -4,956 67,916 63,020 -250 68,134 67,921
Railroad Retirement Board........... 3,056 2,489 5,545 3,781 1,893 5,674 4,692 1,099 5,791
Other Independent Agencies.......... 13,084 10,392 23,400 14,930 11,295 26,165 13,502 11,914 25,379
Allowances............................ .......... ........... ........... .......... ........... ........... -767 ........... -767
Undistributed Offsetting Receipts..... -210,449 5,029 -205,420 -211,408 4,587 -206,821 -222,407 4,855 -217,552
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Totals................................ 2,157,637 231,319 2,388,956 2,318,834 237,764 2,556,598 2,399,843 240,008 2,639,851
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