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
2026-09-05
Units
millions of nominal dollars
Series vintage
OMB FY2024 Historical Tables, issued March 13, 2023
Actual years
  1. 1980
  2. 2022
Administration filter
Method
Whole fiscal years overlapping a presidential term; transition years appear in both terms. No causal attribution.
Terms
IdLabelFirstLast
carterCarter19771981
reaganReagan19811989
bush41George H. W. Bush19891993
clintonClinton19932001
bush43George W. Bush20012009
obamaObama20092017
trump1Trump, first term20172021
bidenBiden20212025
Series
YearReceiptsOutlaysBalance
1980517112.0590941.0-73830.0
1981599272.0678241.0-78968.0
1982617766.0745743.0-127977.0
1983600562.0808364.0-207802.0
1984666438.0851805.0-185367.0
1985734037.0946344.0-212308.0
1986769155.0990382.0-221227.0
1987854287.01004017.0-149730.0
1988909238.01064416.0-155178.0
1989991104.01143743.0-152639.0
19901031958.01252993.0-221036.0
19911054988.01324226.0-269238.0
19921091208.01381529.0-290321.0
19931154334.01409386.0-255051.0
19941258566.01461752.0-203186.0
19951351790.01515742.0-163952.0
19961453053.01560484.0-107431.0
19971579232.01601116.0-21884.0
19981721728.01652458.069270.0
19991827452.01701842.0125610.0
20002025191.01788950.0236241.0
20011991082.01862846.0128236.0
20021853136.02010894.0-157758.0
20031782314.02159899.0-377585.0
20041880114.02292841.0-412727.0
20052153611.02471957.0-318346.0
20062406869.02655050.0-248181.0
20072567985.02728686.0-160701.0
20082523991.02982544.0-458553.0
20092104989.03517677.0-1412688.0
20102162706.03457079.0-1294373.0
20112303466.03603065.0-1299599.0
20122449990.03526563.0-1076573.0
20132775106.03454881.0-679775.0
20143021491.03506284.0-484793.0
20153249890.03691850.0-441960.0
20163267965.03852615.0-584650.0
20173316184.03981634.0-665450.0
20183329907.04109047.0-779140.0
20193463364.04446960.0-983596.0
20203421164.06553621.0-3132457.0
20214047111.06822470.0-2775359.0
20224897399.06273324.0-1375925.0
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
20222632146.0424865.01483527.087728.0269133.04897399.0
Events
  1. Id
    force2001
    Year
    2001
    Category
    War authority
    Title
    2001: Congress authorizes force
    Record
    Public Law 107-40 authorized force against those connected to the September 11 attacks. Congress described it as specific statutory authorization under the War Powers Resolution.
    Mechanism
    Authority to use force and authority to pay for an operation are separate records. Follow the authorization into appropriations and actual spending.
    Limit
    This enacted text establishes the original authorization. It does not supply a complete conflict timeline, later legal status, or a cost total. A point on the fiscal line cannot assign all spending that year to war.
    Ask
    Which operation, legal 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: Congress authorizes force against Iraq
    Record
    Public Law 107-243 was approved October 16, 2002, in fiscal year 2003. It is an authorization for use of military force, a different instrument from a formal declaration of war.
    Mechanism
    Congress acted on authority. The later funding path must be traced through separate appropriations and expenditure records.
    Limit
    The marker uses fiscal year 2003 because the fiscal year began October 1. This panel does not certify the authorization’s present legal status, total war cost, or duration.
    Ask
    Ask for a reconciliation of authorized operations, appropriations, actual outlays, and continuing obligations.
    Sources
    1. aumf02
    2. constitution
  3. Id
    tarp2008
    Year
    2009
    Category
    Financial rescue
    Title
    2008: authorize a rescue, then reconcile its cost
    Record
    GAO reports that TARP began with $700 billion in authority, later reduced to $475 billion. Through September 30, 2023, disbursements totaled $443.5 billion and lifetime cost was $31.1 billion after repayments and other income.
    Mechanism
    Authority is a ceiling, disbursement is cash put out, and lifetime cost accounts for money returned. These figures answer different questions.
    Limit
    GAO’s program total is not the economy-wide loss from the financial crisis. The QC manuscript’s statement that taxpayers absorbed over $700 billion in TARP cannot be carried forward as a net-cost claim.
    Ask
    Require authorization, disbursement, recoveries, remaining exposure, and public result to be reported separately.
    Sources
    1. gao
  4. Id
    tax2017
    Year
    2018
    Category
    Tax law
    Title
    2017: a tax-law change changes the revenue path
    Record
    CBO’s February 2019 explanation identifies Public Law 115-97 as a change to its fiscal projections. Its April 2018 estimate put the increase in the primary deficit at $1.843 trillion over 2018–2028.
    Mechanism
    The primary deficit excludes debt-service costs. A law’s estimated effect compares a policy path with a baseline; it is not the same as the observed annual deficit.
    Limit
    This is a dated estimate, not a realized cost total. CBO also projected higher output. Later economic changes and legislation affect observed receipts. Do not infer a tax cut paid for itself merely because nominal receipts later rose.
    Ask
    Which baseline, time window, growth assumptions, distribution table, and debt-service treatment support the claim?
    Sources
    1. cbo_tax
  5. Id
    pandemic2020
    Year
    2020
    Category
    Pandemic and recession
    Title
    2020: an economic shock and legislative response
    Record
    CBO’s fiscal year 2020 review estimated a $3.1 trillion deficit. It linked much of the increase to the pandemic’s economic effects and legislation enacted in response; the legislative estimate was $2.3 trillion.
    Mechanism
    Receipts and spending can move together: economic disruption affects tax collections, while benefit programs and emergency legislation affect outlays.
    Limit
    The chart uses OMB’s later historical actuals. The CBO review is a contemporaneous estimate. Neither attributes the entire deficit to one act or officeholder.
    Ask
    Separate automatic program responses, new laws, administrative action, and economic changes before assigning responsibility.
    Sources
    1. cbo_covid
    2. omb
  6. Id
    cr2024
    Year
    2024
    Category
    Appropriations
    Title
    2024: repeated temporary funding deadlines
    Record
    CRS lists four continuing resolutions for FY2024: Public Laws 118-15, 118-22, 118-35, and 118-40. The later acts used different expiration dates for different groups of accounts.
    Mechanism
    A continuing resolution provides funding under specified terms while full-year decisions remain unresolved. Count the acts, affected accounts, and days covered.
    Limit
    Temporary funding does not itself prove a shutdown. The FY2024 marker falls after this chart’s actual-data range. A full performance ledger must also identify final funding acts, gaps, and the disputes behind delay.
    Ask
    When was each account funded, under which instrument, for how long, and with what operational consequence?
    Sources
    1. crs_cr
Sources
Revenue
  1. OMB FY2024 Table 2.1: receipts by source
  2. Open source
Incidence
  1. CBO: Distribution of Household Income, 2018, tax-incidence method
  2. Open source
Constitution
  1. Constitution, Article I, sections 7–9
  2. Open source
Omb
  1. OMB Historical Tables, FY2024 edition, Table 1.1
  2. Open source
Ssa
  1. SSA: Social Security trust-fund accounts and investments
  2. Open source
Gao
  1. GAO: TARP lifetime cost, January 2024
  2. Open source
Cbo tax
  1. CBO: 2017 tax act and projection changes, February 2019
  2. Open source
Cbo covid
  1. CBO: fiscal year 2020 budget review
  2. Open source
Crs cr
  1. CRS R46595: 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
Remaining
  1. Later annual actuals
  2. Full QC event ledger and attribution
  3. Revenue composition and burden evidence
  4. Conflict funding, duration and costs
  5. Interest and entitlement series
  6. Complete appropriations performance ledger
  7. Browser visual and interaction verification