Operation Citizen · Source notes · September 5, 2026

The public money record

This reading edition presents the supporting record, including dates, limits and open questions. It preserves the recorded findings; a source note is not a certification that every claim is settled.

Checked
2026-09-09
Units
millions of nominal dollars unless a field states billions
Series vintage
OMB FY2027 Historical Tables
Actual years
  1. 1980
  2. 2025
Series
YearReceiptsOutlaysBalanceGross debtGovernment accountsPublic debtGross debt change
1980517112590941-73830909041197118711923Not recorded
1981599272678241-7896899482820541878941085787
1982617766745743-1279771137315212740924575142487
1983600562808364-20780213716602343921137268234345
1984666438851805-18536715645862576111306975192926
1985734037946344-21230818174233101631507260252837
1986769155990382-22122721205013798781740623303078
19878542871004017-14973023459564562031889753225455
19889092381064416-15517826011045494872051616255148
19899911041143743-15263928678006770842190716266696
199010319581252993-22103632062907947332411558338490
199110549881324226-26923835981789091792688999391888
199210912081381529-290321400178710020502999737403609
199311543341409386-255051435104411026473248396349257
199412585661461752-203186464330712102423433065292263
199513517901515742-163952492058613162083604378277279
199614530531560484-107431518146514473923734073260879
199715792321601116-21884536920615968623772344187741
19981721728165245869270547818917570903721099108983
199918274521701842125610560552319731603632363127334
20002025191178895023624156287002218896340980423177
200119910821862846128236576988124502663319615141181
200218531362010894-157758619840126579743540427428520
200317823142159899-377585676001428465703913443561613
200418801142292841-412727735465730591134295544594643
200521536112471957-318346790530033130884592212550643
200624068692655050-248181845135036223784828972546050
200725679852728686-160701895074439156155035129499394
200825239912982544-4585539986082418303258030501035338
200921049893517677-141268811875851433114475447071889769
201021627063457079-129437313528807450992690188821652956
201123034663603065-1299599147642224636035101281871235415
201224499903526563-1076573160509214769790112811311286699
201327751063454881-67977516719434473672111982713668513
201430214913506284-484793177944835014584127798991075049
201532498903691850-44196018120106500341413116692325623
201632679653852615-584650195394505371826141676241419344
201733161843981634-66545020205704554026514665439666254
201833299074108981-779074214622775712710157495671256573
201934633644446952-983588226694665868766168007001207189
202034211646516817-3095653269024555885786210166694232989
202140471116820705-2773594283855626101522222840401483107
202248973396271510-1374171308385866585141242534452453024
202344409486128415-1687467329889906753398262355922150404
202449198846735261-1815377352307147036848281938662241724
202552364217011105-1774684373749647207740301672242144250
Revenue
YearIndividualCorporateSocialExciseOtherTotal
196040715.021494.014683.011676.03923.092492.0
196141338.020954.016439.011860.03796.094388.0
196245571.020523.017046.012534.04001.099676.0
196347588.021579.019804.013194.04395.0106560.0
196448697.023493.021963.013731.04731.0112613.0
196548792.025461.022242.014570.05753.0116817.0
196655446.030073.025546.013062.06708.0130835.0
196761526.033971.032619.013719.06987.0148822.0
196868726.028665.033923.014079.07580.0152973.0
196987249.036678.039015.015222.08718.0186882.0
197090412.032829.044362.015705.09499.0192807.0
197186230.026785.047325.016614.010185.0187139.0
197294737.032166.052574.015477.012355.0207309.0
1973103246.036153.063115.016260.012026.0230799.0
1974118952.038620.075071.016844.013737.0263224.0
1975122386.040621.084534.016551.014998.0279090.0
1976131603.041409.090769.016963.017317.0298060.0
1977157626.054892.0106485.017548.019008.0355559.0
1978180988.059952.0120967.018376.019278.0399561.0
1979217841.065677.0138939.018745.022101.0463302.0
1980244069.064600.0157803.024329.026311.0517112.0
1981285917.061137.0182720.040839.028659.0599272.0
1982297744.049207.0201498.036311.033006.0617766.0
1983288938.037022.0208994.035300.030309.0600562.0
1984298415.056893.0239376.037361.034392.0666438.0
1985334531.061331.0265163.035992.037020.0734037.0
1986348959.063143.0283901.032919.040233.0769155.0
1987392557.083926.0303318.032457.042029.0854287.0
1988401181.094508.0334335.035227.043987.0909238.0
1989445690.0103291.0359416.034386.048321.0991104.0
1990466884.093507.0380047.035345.056174.01031958.0
1991467827.098086.0396015.042402.050657.01054988.0
1992475964.0100270.0413688.045569.055717.01091208.0
1993509680.0117520.0428299.048057.050778.01154334.0
1994543055.0140385.0461475.055225.058427.01258566.0
1995590244.0157004.0484473.057484.062585.01351790.0
1996656417.0171824.0509414.054014.061384.01453053.0
1997737466.0182293.0539371.056924.063178.01579232.0
1998828586.0188677.0571831.057673.074961.01721728.0
1999879480.0184680.0611833.070414.081045.01827452.0
20001004462.0207289.0652852.068865.091723.02025191.0
2001994339.0151075.0693967.066232.085469.01991082.0
2002858345.0148044.0700760.066989.078998.01853136.0
2003793699.0131778.0712978.067524.076335.01782314.0
2004808959.0189371.0733407.069855.078522.01880114.0
2005927222.0278282.0794125.073094.080888.02153611.0
20061043908.0353915.0837821.073961.097264.02406869.0
20071163472.0370243.0869607.065069.099594.02567985.0
20081145747.0304346.0900155.067334.0106409.02523991.0
2009915308.0138229.0890917.062483.098052.02104989.0
2010898549.0191437.0864814.066909.0140997.02162706.0
20111091473.0181085.0818792.072381.0139735.02303466.0
20121132206.0242289.0845314.079061.0151120.02449990.0
20131316405.0273506.0947820.084007.0153368.02775106.0
20141394568.0320731.01023458.093368.0189366.03021491.0
20151540802.0343797.01065257.098279.0201755.03249890.0
20161546075.0299571.01115065.095026.0212228.03267965.0
20171587120.0297048.01161897.083823.0186296.03316184.0
20181683538.0204733.01170701.094986.0175949.03329907.0
20191717857.0230245.01243113.098914.0173235.03463364.0
20201608663.0211845.01309955.086780.0203921.03421164.0
20212044377.0371831.01314088.075274.0241541.04047111.0
20222632146.0424865.01483527.087728.0269073.04897339.0
20232176481.0419584.01614456.075802.0154625.04440948.0
20242426067.0529867.01708926.0101426.0153598.04919884.0
20252656044.0452089.01748294.0105937.0274057.05236421.0
Oasdi
YearCash incomeCash outgoCash balanceReserves
1980117439118559-112032260
1981134564139584-502027239
1982148027155964-793719302
198317249317228021331952
198418112718086526232214
1985200349190986936339753
19862165451998151673045870
19872276402080701957065440
198825905622025738799104239
198928607223362852444156684
199030792124970558216214900
199132588227236653516268415
199233833128758550746319161
199335139030460146789365949
199437632731957056757422706
199539630033585460446483152
199641642735001966408549562
199744658536527081315630878
199847864037922899412730293
1999514768390057124711855004
20005613214094731518481006852
20015968514338741629771169829
20026150684560131590551328884
20036303464746801556661484548
20046467324958551508771635425
20056968335232981735351808960
20067398355546351852001994160
20077727865861621866242180784
20088028256171601856652366449
20098071006697781373222503771
2010788061706351817102585484
2011798958730943680152653499
2012837945773364645812718080
2013851053813433376202755698
2014877496850568269282782625
2015913352887767255852808210
2016950223916073341502842360
2017992091944904471872889545
201899256898790446642894208
20191051120104460665142900721
20201103086109556275242908174
202110803051134687-543822853862
202212030761218615-155392838320
202313329471354565-216182816703
202414043641460892-565282760173
202514382041581790-1435862616587
Trust balances
FundDateSecuritiesOtherOutlookSource
Old-Age and Survivors Insurance (OASI)Dec. 31, 20252338.32025 income $1,248.8B; cost $1,448.8BFull scheduled benefits projected through Q4 2032; 78% payable then from continuing income if law does not change.ssa2026
Disability Insurance (DI)Dec. 31, 2025223.02025 income $200.5B; cost $160.7BFull scheduled benefits projected through the 75-year period.ssa2026
Medicare Hospital Insurance (HI)Dec. 31, 2025255.72025 income $462.4B; cost $444.2BFull scheduled benefits projected through Q2 2033; 89% payable then from continuing income if law does not change.ssa2026
Medicare Supplementary Medical Insurance (SMI)Dec. 31, 2025168.42025 income $763.8B; cost $765.8BFinanced each year by premiums and general revenues; described as adequately financed under present law.ssa2026
Highway Trust FundSept. 30, 202568.941Plus $5.337B Fund Balance with Treasury; 2025 net excise-tax and other nonexchange revenue $47.686BDOT reports the investment and Treasury-balance components separately; this row is not a claim that all assets are spendable cash.dot2025
Airport and Airway Trust FundSept. 30, 202518.698Plus $1.943B Fund Balance with Treasury; FAA reports a $21.8B year-end cash balanceFAA says aviation excise taxes and interest finance the fund, subject to congressional appropriation.faa2025
Events
  1. Id
    force2001
    Year
    2001
    Category
    War authority
    Title
    2001 authorization for use of force
    Record
    Public Law 107-40 supplied force authority. Funding and payment came through separate appropriations and accounts.
    Mechanism
    Keep military authority, budget authority, obligations, outlays, and continuing costs separate.
    Limit
    The law does not supply a complete conflict timeline or cost total.
    Ask
    Which operation, authority, funding act, account, period, and oversight report support the spending?
    Sources
    1. aumf01
    2. constitution
  2. Id
    iraq2002
    Year
    2003
    Category
    War authority
    Title
    2002 Iraq authorization
    Record
    Public Law 107-243 was approved in fiscal year 2003.
    Mechanism
    Congress acted on force authority; later funding traveled through separate instruments.
    Limit
    The marker cannot assign all spending in the year to war.
    Ask
    Reconcile authorized operations, appropriations, actual outlays, and continuing obligations.
    Sources
    1. aumf02
    2. constitution
  3. Id
    tarp2008
    Year
    2009
    Category
    Financial rescue
    Title
    2008 rescue authority and later TARP cost
    Record
    TARP began with $700 billion in authority, later reduced to $475 billion. GAO reports $443.5 billion disbursed and a $31.1 billion lifetime cost through September 30, 2023.
    Mechanism
    Authority, cash disbursed, repayments, exposure, and final cost answer different questions.
    Limit
    TARP is one rescue program. Its net cost is not the economy-wide loss from the financial crisis and does not explain the entire debt change.
    Ask
    Publish authority, disbursement, recoveries, remaining exposure, and measured public result separately.
    Sources
    1. gao
  4. Id
    tax2017
    Year
    2018
    Category
    Tax law
    Title
    2017 tax law changes the projected revenue path
    Record
    CBO estimated that Public Law 115-97 would increase the primary deficit by $1.843 trillion over 2018–2028.
    Mechanism
    A policy estimate compares paths. It is different from an observed annual deficit or debt change.
    Limit
    This is a dated estimate. Later laws and economic changes affect actual receipts.
    Ask
    Which baseline, period, growth assumption, distribution table, and debt-service treatment support the claim?
    Sources
    1. cbo_tax
  5. Id
    pandemic2020
    Year
    2020
    Category
    Pandemic and recession
    Title
    2020 shock and legislative response
    Record
    CBO estimated a $3.1 trillion FY2020 deficit and linked much of the increase to the pandemic and legislation enacted in response.
    Mechanism
    The shock reduced some receipts while automatic programs and new laws increased outlays.
    Limit
    Neither the annual line nor one statute attributes the entire deficit to a single cause or actor.
    Ask
    Separate automatic responses, new laws, administrative action, and economic change before assigning responsibility.
    Sources
    1. cbo_covid
    2. omb
  6. Id
    cr2024
    Year
    2024
    Category
    Appropriations
    Title
    FY2024 temporary funding deadlines
    Record
    CRS lists four continuing resolutions for FY2024.
    Mechanism
    A continuing resolution temporarily funds specified accounts while full-year decisions remain unresolved.
    Limit
    Temporary funding does not by itself establish a shutdown or its effects.
    Ask
    When was each account funded, for how long, and with what operational consequence?
    Sources
    1. crs_cr
Sources
Omb
  1. OMB FY2027 Table 1.1: actual receipts and outlays through FY2025
  2. Open source
Revenue
  1. OMB FY2027 Table 2.1: receipts by source
  2. Open source
Debt
  1. OMB FY2027 Table 7.1: federal debt at year end
  2. Open source
Trust
  1. OMB FY2027 Table 13.1: Social Security and Medicare trust-fund cash
  2. Open source
Incidence
  1. CBO: tax-incidence method
  2. Open source
Constitution
  1. Constitution, Article I, sections 7–9
  2. Open source
Ssa
  1. SSA: Social Security trust-fund accounts and investments
  2. Open source
Ssa2026
  1. 2026 Social Security Trustees Report
  2. Open source
Dot2025
  1. U.S. DOT FY2025 financial report: dedicated-collection funds
  2. Open source
Faa2025
  1. FAA: Airport and Airway Trust Fund FY2025 status
  2. Open source
Gao
  1. GAO: TARP lifetime cost, January 2024
  2. Open source
Cbo tax
  1. CBO: 2017 tax act and projection changes
  2. Open source
Cbo covid
  1. CBO: fiscal year 2020 budget review
  2. Open source
Crs cr
  1. CRS: continuing resolutions through FY2025
  2. Open source
Aumf01
  1. Public Law 107-40: 2001 authorization for force
  2. Open source
Aumf02
  1. Public Law 107-243: 2002 Iraq authorization
  2. Open source