[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
--------------------------------------------------------------------------------------------------------------------------------------------------------