Spending · subcategory

Deductions for offsetting receipts

Part of General government. FY2025 net outlays: −$2.49B. The largest program is Undistributed Intragovernmental Payments and Receivables from Cancelled Accounts ($1.04B).

−$2.49B

FY2025 net outlays

n/a

of General government

n/a

change from FY2024 (−$3.51B)

programs (accounts) with FY2025 spending

Every program

13 accounts with FY2025 spending in Deductions for offsetting receipts, largest first. Hover or tap a bar for details.

Mandatory (set by standing law)

Undistributed Intragovernmental Payments and Receivables from Cancelled AccountsDepartment of Agriculture

$1.04B

Undistributed Intragovernmental Payments and Receivables from Cancelled AccountsDepartment of Justice

$133M

Undistributed Intragovernmental Payments and Receivables from Cancelled AccountsDepartment of the Treasury

$118M

Undistributed Intragovernmental Payments and Receivables from Cancelled AccountsDepartment of Education

$87M

All Other General Fund Proprietary Receipts Including Budget Clearing AccountsDepartment of Commerce

$31M

All Other General Fund Proprietary Receipts Including Budget Clearing AccountsSmall Business Administration

$22M

Undistributed Intragovernmental Payments and Receivables from Cancelled AccountsDepartment of Energy

$21M

Undistributed Intragovernmental PaymentsSmall Business Administration

$14M

Undistributed Intragovernmental Payments and Receivables from Cancelled AccountsDepartment of Health and Human Services

$13M

All Other General Fund Proprietary Receipts Including Budget Clearing AccountsCourts of Appeals, District Courts, and Other Judicial Services

$6M

All Other General Fund Proprietary Receipts Including Budget Clearing AccountsNational Science Foundation

$5M

Receivables from Cancelled AccountsAgency for International Development

$4M

Undistributed Intragovernmental Payments and Receivables from Cancelled AccountsEnvironmental Protection Agency

$1M

How the total adds up

Programs (the 13 accounts above)	$1.50B
Offsets: premiums, fees, loan repayments, and other collections (41 accounts)	−$3.99B
Net outlays, matching OMB Historical Table 3.2	−$2.49B

The largest offsets

All Other General Fund Proprietary Receipts Department of the Treasury	−$1.25B
All Other General Fund Proprietary Receipts Including Budget Clearing Accounts Department of Justice	−$752M
All Other General Fund Proprietary Receipts Including Budget Clearing Accounts Department of Health and Human Services	−$384M
All Other General Fund Proprietary Receipts Including Budget Clearing Accounts Department of Homeland Security	−$289M
All Other General Fund Proprietary Receipts Including Budget Clearing Accounts Department of Transportation	−$288M
Budget Clearing Account (suspense) Department of the Treasury	−$203M
Undistributed Intragovernmental Payments and Receivables from Cancelled Accounts Department of Homeland Security	−$124M
All Other General Fund Proprietary Receipts Including Budget Clearing Accounts Corps of Engineers--Civil Works	−$85M
All Other General Fund Proprietary Receipts Including Budget Clearing Accounts Department of the Interior	−$63M
Undistributed Intragovernmental Payments and Receivables from Cancelled Accounts Department of the Interior	−$63M
All Other General Fund Proprietary Receipts Including Budget Clearing Accounts Department of Energy	−$63M
All Other General Fund Proprietary Receipts Including Budget Clearing Accounts Department of State	−$55M

All programs, sortable

Sparklines show each program in 2025 dollars, FY2000–2025.

Program	Type	FY2024	FY2025	Change
Undistributed Intragovernmental Payments and Receivables from Cancelled Accounts Department of Agriculture	Mandatory	−$1.03B	$1.04B	n/a
Undistributed Intragovernmental Payments and Receivables from Cancelled Accounts Department of Justice	Mandatory	−$153M	$133M	n/a
Undistributed Intragovernmental Payments and Receivables from Cancelled Accounts Department of the Treasury	Mandatory	$8M	$118M	+1375%
Undistributed Intragovernmental Payments and Receivables from Cancelled Accounts Department of Education	Mandatory	−$71M	$87M	n/a
All Other General Fund Proprietary Receipts Including Budget Clearing Accounts Department of Commerce	Mandatory	$143M	$31M	−78%
All Other General Fund Proprietary Receipts Including Budget Clearing Accounts Small Business Administration	Mandatory	−$48M	$22M	n/a
Undistributed Intragovernmental Payments and Receivables from Cancelled Accounts Department of Energy	Mandatory	−$5M	$21M	n/a
Undistributed Intragovernmental Payments Small Business Administration	Mandatory	−$7M	$14M	n/a
Undistributed Intragovernmental Payments and Receivables from Cancelled Accounts Department of Health and Human Services	Mandatory	$23M	$13M	−43%
All Other General Fund Proprietary Receipts Including Budget Clearing Accounts Courts of Appeals, District Courts, and Other Judicial Services	Mandatory	$6M	$6M	+0.0%
All Other General Fund Proprietary Receipts Including Budget Clearing Accounts National Science Foundation	Mandatory	−$15M	$5M	n/a
Receivables from Cancelled Accounts Agency for International Development	Mandatory	−$1M	$4M	n/a
Undistributed Intragovernmental Payments and Receivables from Cancelled Accounts Environmental Protection Agency	Mandatory	$22M	$1M	−95%

Deductions for offsetting receipts since 1993

Net outlays in 2025 dollars, fiscal years 1993–2025.

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