[Analytical Perspectives]
[Dimensions of the Budget]
[21. Outlays to the Public, Gross and Net]
[From the U.S. Government Printing Office, www.gpo.gov]
[[Page 339]]
21. OUTLAYS TO THE PUBLIC, GROSS AND NET
The usual measure of total outlays in the budget is a net measure.
First, gross outlays are net of payments from other Federal Government
accounts. For example, if account A paid account B $100 to do some work
and account B used $100 to pay for salaries, materials, and supplies to
do the work, gross outlays would be $200 while the impact on the
nation's economy would be only $100. Netting is done to take out the
double count. For all presentations in this chapter, this type of
netting is assumed. Second, and more important, is that gross outlays
are net of offsetting collections and offsetting receipts from the
public. In this case, a net basis of reporting is more significant,
since it measures the extent to which general taxpayers are contributing
to operating deficits. A counter argument is that net treatment conceals
important information. Table 21-1 provides a gross presentation of
outlays to the public to permit users of budget information the
flexibility to use gross or net outlays. The table shows outlays gross
and net of offsetting collections and offsetting receipts from the
public for all major agencies.
In 2008, net outlays of $2,902 billion consist of gross outlays of
$3,221 billion less offsetting collections and receipts from the public
of $319 billion. The table shows that offsetting receipts and offsetting
collections from the public are relatively more important for some
agencies than for others. For example, in 2008 the Postal Service is
estimated to have gross outlays of $75 billion but net outlays of -$2
billion, due to offsetting collections and receipts of $77 billion from
the sale of stamps and other income. In contrast, gross and net outlays
for the National Aeronautics and Space Administration (NASA) are very
similar, because NASA has relatively few offsetting receipts and
collections from the public.
In Table 21-1, negative outlays occur when offsetting 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 also deducted from the
Government-wide outlay totals but not from any specific agency. These
consist principally of rents and royalties on oil and gas production on
the Outer Continental Shelf and proceeds from the auction of rights to
the electromagnetic spectrum.
See the section on ``Outlays'' in Chapter 26, ``The Budget System and
Concepts,'' for a more detailed discussion on the outlay totals in the
budget. Offsetting collections and offsetting receipts are discussed in
more detail in Chapter 18 of this volume, ``User Charges and Other
Collections.''
Table 21-1. TOTAL OUTLAYS, GROSS AND NET OF OFFSETTING COLLECTIONS AND RECEIPTS
FROM THE PUBLIC, BY AGENCY, 2006-2008
(In millions of dollars)
--------------------------------------------------------------------------------------------------------------------------------------------------------
2006 2007 2008
-----------------------------------------------------------------------------------------------------------------
Outlays Outlays Outlays
Gross of Offsetting Gross of Offsetting Gross of Offsetting
Department or Other Unit Collections Collections Collections Collections Collections Collections
and and Net and and Net and and Net
Receipts Receipts Outlays Receipts Receipts Outlays Receipts Receipts Outlays
from the from the from the from the from the from the
Public Public Public Public Public Public
--------------------------------------------------------------------------------------------------------------------------------------------------------
Legislative Branch.................... 4,203 -75 4,128 4,378 -72 4,306 4,776 -72 4,704
Judicial Branch....................... 5,875 -52 5,823 5,911 -66 5,845 6,730 -69 6,661
Executive Branch
Department of Agriculture........... 112,884 -19,350 93,534 109,523 -20,756 88,767 108,964 -19,938 89,026
Department of Commerce.............. 8,908 -2,535 6,373 8,121 -1,942 6,179 9,133 -2,055 7,078
Department of Defense--Military..... 513,353 -13,996 499,357 561,800 -12,885 548,915 595,837 -12,554 583,283
Department of Education............. 94,758 -1,329 93,429 74,403 -6,363 68,040 63,568 -4,965 58,603
Department of Energy................ 26,244 -6,595 19,649 28,380 -6,392 21,988 28,343 -6,476 21,867
Department of Health and Human 669,477 -55,162 614,315 737,727 -66,473 671,254 770,580 -71,340 699,240
Services...........................
Department of Homeland Security..... 78,589 -9,491 69,098 60,601 -10,183 50,418 54,690 -11,490 43,200
Department of Housing and Urban 45,397 -2,962 42,435 46,839 -4,005 42,834 46,509 -2,107 44,402
Development........................
Department of the Interior.......... 16,357 -7,293 9,064 16,838 -5,961 10,877 16,983 -6,455 10,528
Department of Justice............... 24,567 -1,243 23,324 24,006 -967 23,039 25,086 -1,041 24,045
Department of Labor................. 46,350 -3,212 43,138 51,230 -3,790 47,440 55,937 -3,641 52,296
Department of State................. 13,910 -948 12,962 17,640 -1,318 16,322 18,385 -1,582 16,803
Department of Transportation........ 60,827 -688 60,139 64,089 -314 63,775 67,373 -341 67,032
Department of the Treasury.......... 480,937 -16,225 464,712 508,178 -17,671 490,507 543,672 -18,682 524,990
Department of Veterans Affairs...... 76,196 -6,389 69,807 78,425 -6,100 72,325 88,293 -5,005 83,288
Corps of Engineers-Civil Works...... 9,543 -2,599 6,944 8,632 -1,075 7,557 7,535 -1,055 6,480
Other Defense Civil Programs........ 44,451 -15 44,436 47,650 -14 47,636 49,112 -14 49,098
[[Page 340]]
Environmental Protection Agency..... 8,728 -407 8,321 8,404 -366 8,038 8,208 -430 7,778
Executive Office of the President... 5,382 -3 5,379 2,679 -2 2,677 1,391 -2 1,389
General Services Administration..... 721 -697 24 1,002 -504 498 1,350 -522 828
International Assistance Programs... 29,776 -15,832 13,944 33,382 -16,321 17,061 31,885 -13,926 17,959
National Aeronautics and Space 11,878 3,247 15,125 16,381 -238 16,143 17,488 -238 17,250
Administration.....................
National Science Foundation......... 5,546 -4 5,542 5,862 -2 5,860 6,028 -2 6,026
Office of Personnel Management...... 73,561 -11,161 62,400 70,364 -11,562 58,802 76,371 -12,209 64,162
Small Business Administration....... 1,976 -1,071 905 1,508 -833 675 781 -56 725
Social Security Administration...... 593,142 -7,399 585,743 630,650 -7,731 622,919 662,085 -7,618 654,467
Export-Import Bank of the United 334 -2,525 -2,191 474 -1,811 -1,337 247 -220 27
States.............................
Federal Deposit Insurance -425 -252 -677 -944 -865 -1,809 -367 -2,526 -2,893
Corporation........................
Postal Service...................... 69,377 -70,348 -971 76,417 -73,672 2,745 74,527 -76,733 -2,206
Railroad Retirement Board........... 6,012 -2,690 3,322 6,404 -2,408 3,996 6,657 -1,474 5,183
Other Independent Agencies.......... 26,816 -13,366 13,450 27,748 -12,635 15,113 27,902 -12,927 14,975
Allowances............................ ........... ........... .......... 8,002 ........... 8,002 2,269 ........... 2,269
Undistributed Offsetting Receipts..... -230,152 -7,396 -237,548 -242,450 -20,690 -263,140 -257,206 -21,496 -278,702
========================================================================================================================================================
Totals................................ 2,935,498 -280,063 2,655,435 3,100,254 -315,987 2,784,267 3,221,122 -319,261 2,901,861
--------------------------------------------------------------------------------------------------------------------------------------------------------