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)
Department or Other Unit
2004 2005 2006
Net Outlays
Offsetting
Collections
and Receipts
from the
Public
Outlays Gross
of Collections
and Receipts
from the
Public
Net Outlays
Offsetting
Collections
and Receipts
from the
Public
Outlays Gross
of Collections
and Receipts
from the
Public
Net Outlays
Offsetting
Collections
and Receipts
from the
Public
Outlays Gross
of Collections
and Receipts
from the
Public
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 Services .......................... 543,389 34,789 578,178 585,772 40,350 626,122 643,886 57,937 701,823
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 Development .................. 45,019 2,596 47,615 42,614 1,699 44,313 40,185 1,385 41,570
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
370 ANALYTICAL PERSPECTIVES
Table 21–1. TOTAL OUTLAYS, NET AND GROSS OF OFFSETTING COLLECTIONS AND RECEIPTS FROM THE PUBLIC, BY AGENCY,
2004–2006—Continued
(In millions of dollars)
Department or Other Unit
2004 2005 2006
Net Outlays
Offsetting
Collections
and Receipts
from the
Public
Outlays Gross
of Collections
and Receipts
from the
Public
Net Outlays
Offsetting
Collections
and Receipts
from the
Public
Outlays Gross
of Collections
and Receipts
from the
Public
Net Outlays
Offsetting
Collections
and Receipts
from the
Public
Outlays Gross
of Collections
and Receipts
from the
Public
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 Administration .................... 15,189 –19 15,170 15,719 119 15,838 15,744 79 15,823
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 States ............................... –1,903 2,640 737 –376 1,271 895 183 271 454
Federal Deposit Insurance Corporation .................................. –1,555 763 –792 214 666 880 –395 908 513
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
