[Analytical Perspectives]
[Dimensions of the Budget]
[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 relatively much 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 political 
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. Offsetting 
collections and receipts are discussed in more detail in chapter 18 of 
this volume, ``User Charges and Other Collections,'' and chapter 26, 
``The Budget System and Concepts.''

                                     

                 Table 21-1.  TOTAL OUTLAYS, NET AND GROSS OF OFFSETTING COLLECTIONS AND RECEIPTS FROM THE PUBLIC, BY AGENCY, 2004-2006
                                                                (In millions of dollars)
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                                                        2004                                  2005                                  2006
                                       -----------------------------------------------------------------------------------------------------------------
                                                                   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....................       3,885           74        3,959       4,083           64        4,147       4,356           66        4,422
Judicial Branch.......................       5,392           38        5,430       5,741           44        5,785       6,145           48        6,193
Executive Branch
  Department of Agriculture...........      71,769       19,474       91,243      94,912       23,753      118,665      94,590       22,103      116,693
  Department of Commerce..............       5,850        2,177        8,027       6,278        1,781        8,059       6,500        1,912        8,412
  Department of Defense--Military.....     437,116       11,492      448,608     444,068       11,511      455,579     426,315       11,643      437,958
  Department of Education.............      62,816          961       63,777      70,953        1,394       72,347      64,272        2,123       66,395
  Department of Energy................      19,972        5,770       25,742      22,178        6,649       28,827      21,969        6,554       28,523
  Department of Health and Human           543,389       34,789      578,178     585,772       40,350      626,122     643,886       57,937      701,823
   Services...........................
  Department of Homeland Security.....      26,537        7,351       33,888      33,259        8,790       42,049      33,284       11,044       44,328
  Department of Housing and Urban           45,019        2,596       47,615      42,614        1,699       44,313      40,185        1,385       41,570
   Development........................
  Department of the Interior..........       8,914        4,654       13,568       9,433        6,726       16,159       9,812        6,401       16,213
  Department of Justice...............      28,954          834       29,788      21,171          747       21,918      23,380          923       24,303
  Department of Labor.................      56,706        2,291       58,997      50,034        4,063       54,097      51,713        7,548       59,261
  Department of State.................      10,934        2,199       13,133      11,934          938       12,872      14,109        1,051       15,160
  Department of Transportation........      54,547          440       54,987      58,215          316       58,531      60,585          176       60,761
  Department of the Treasury..........     374,817       16,233      391,050     402,972       17,233      420,205     441,198       17,721      458,919
  Department of Veterans Affairs......      59,554        6,110       65,664      68,046        5,280       73,326      68,281        4,769       73,050
  Corps of Engineers-Civil Works......       4,838        1,257        6,095       4,891        1,001        5,892       4,643        1,215        5,858
  Other Defense Civil Programs........      41,730           38       41,768      43,460           19       43,479      44,489           21       44,510

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  Environmental Protection Agency.....       8,334          223        8,557       7,862          124        7,986       8,202          170        8,372
  Executive Office of the President...       3,308  ...........        3,308       5,765  ...........        5,765       7,192  ...........        7,192
  General Services Administration.....        -403          286         -117         459          288          747          54          280          334
  International Assistance Programs...      13,737       13,367       27,104      14,754       12,676       27,430      17,022       12,085       29,107
  National Aeronautics and Space            15,189          -19       15,170      15,719          119       15,838      15,744           79       15,823
   Administration.....................
  National Science Foundation.........       5,118  ...........        5,118       5,641  ...........        5,641       5,666  ...........        5,666
  Office of Personnel Management......      56,535        9,738       66,273      60,964       10,661       71,625      64,259       11,439       75,698
  Small Business Administration.......       4,075          336        4,411       3,036          615        3,651         790           56          846
  Social Security Administration......     530,205        6,879      537,084     559,048        7,072      566,120     583,492        7,394      590,886
  Export-Import Bank of the United          -1,903        2,640          737        -376        1,271          895         183          271          454
   States.............................
  Federal Deposit Insurance                 -1,555          763         -792         214          666          880        -395          908          513
   Corporation........................
  Postal Service......................      -4,070       68,001       63,931        -442       67,538       67,096       4,125       67,628       71,753
  Railroad Retirement Board...........       2,569        3,005        5,574       4,079        1,825        5,904       4,967        1,223        6,190
  Other Independent Agencies..........      10,863       20,498       31,361      16,196       11,868       28,064      13,727       12,359       26,086
Allowances............................  ..........  ...........  ...........      34,899  ...........       34,899      24,168  ...........       24,168
Undistributed Offsetting Receipts.....    -212,526        5,106     -207,420    -228,428        5,986     -222,442    -241,291        7,231     -234,060
                                       -----------------------------------------------------------------------------------------------------------------
Totals:...............................   2,292,215      249,601    2,541,816   2,479,404      253,067    2,732,471   2,567,617      275,763    2,843,380
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