Thissection presents statistics relating to the financial structure and the civilian employment of the Federal Government. The fiscal data cover taxes, other receipts, outlays, and debt. The principal sources of fiscal data are The Budget of the United States Governmentand related documents, published annually by the Office of Management and Budget (OMB), and the Department of the Treasury’s United States Government Annual Report and its Appendix.Detailed data on tax returns and collections are published annually by the Internal Revenue Service. The personnel data relate to staffing and payrolls. They are published by the Officeof PersonnelManagement and the Bureau of Labor Statistics. The primary source for data on public lands is Public Land Statistics,published annually by the Bureau of Land Management,  Departmentof the Interior. Data on federally owned land and real property are collected by the General Services Administration and presented in its annualInventory Report on Real Property Owned by the United States Throughout the World.

Budget concept-Under the unified budget concept, all federal monies are included in one comprehensive budget. These monies comprise both federal funds and trust funds. Federal funds are derived mainly from taxes and borrowing and are not restricted by law to any specific government purpose. Trust funds, such as the Unemployment Trust Fund, collect certain taxes and other receipts for use in carrying out specific purposes or programs in accordance with the terms of the trust agreement or statute. Fund balances include both cash balances with Treasury and investments in U.S. securities. Part of the balance is obligated, part unobligated. Prior to 1985, the budget totals, under provisions of law, excluded some federal activities-including the Federal Financing Bank, the Postal Service, the Synthetic Fuels Corporation, and the lending activities of the Rural Electrification Administration. The Balanced Budget and Emergency Deficit Control Act of 1985 (P.L.99-177) repealed the off-budget status of these entities and placed social security (federal old-age and survivors insurance and the federal disability insurance trust funds) off-budget. Though social security is now off-budget and, by law, excluded from coverage of the congressional budget resolutions, it continues to be a federal program.

Receipts arising from the government’s sovereign powers are reported as governmental receipts; all other receipts; i.e., from business-type or market-oriented activities, are offset against outlays. Outlays are reported on a checks-issued (net) basis (i.e., outlays are recorded at the time the checks to pay bills are issued).

Debt concept-For most of U.S. history, the total debt consisted of debt borrowed by the Treasury (i.e., public debt). The present debt series, includes both public debt and agency debt. The gross federal debt includes money borrowed by the Treasury and by various federal agencies; it is the broadest generally used measure of the federal debt. Total public debt iscovered by a statutory debt limitation and includes only borrowing by the Treasury.

Treasury receipts and outlays-Allreceipts of the government, with a few exceptions, are deposited to the credit of the U.S. Treasury regardless of ultimate disposition. Under the Constitution, no money may be withdrawn from the Treasury unless appropriated by the Congress.

The day-to-day cash operations of the federal government clearing through the accounts of the U.S. Treasury are reported in the Daily Treasury Statement. Extensivedetail on the public debt is published in the Monthly Statement of the Public Debt of the United States.

Budget receipts such as taxes, customs duties, and miscellaneous receipts, which are collected by government agencies, and outlays represented by checks issued and cash payments made by disbursing officers as well as government agencies are reported in the Daily Treasury Statement of Receipts and Outlays of the United States Government and in the Treasury’s United States Government Annual Report and its Appendix. These depositsin and payments from accounts maintained by government agencies are on the same basis as the unified budget.

The quarterly Treasury Bulletin containsdata on fiscal operations and related Treasury activities, including financial statements of government corporations and other business-type activities.

Income tax returns and tax collections-Tax data are compiled by the Internal Revenue Service of the Treasury Department. The Annual Reportof the Commissioner and Chief Counselof the Internal Revenue Service gives a detailed account of tax collections by kind of tax and by regions, districts, and states. The agency’s annual Statistics of Income reports present detailed data from individual income tax returns and corporation income tax returns. The quarterly Statistics of Income Bulletin has, in general,replaced the supplemental Statisticsof Income publications which presented data on such diverse subjects as taxexempt organizations, unincorporated businesses, fiduciary income tax and estate tax returns, sales of capital assets by individuals, international income and taxes reported by corporations and individuals, and estate tax wealth.

Employment and payrolls-The Office of Personnel Management collects employment and payroll data from all departments and agencies of the federal government, except the Central Intelligence Agency, the National Security Agency, and the Defense Intelligence Agency. Employment figures represent the number of persons who occupied civilian positions at the end of the report month shown and who are paid for personal services rendered for the federal government, regardless of the nature of appointment or method of payment. Federal payrolls include all payments for personal services rendered during the report month and payments for accumulated annual leave of employees who separate from the service. Since most federal employees are paid on a biweekly basis, the calendar month earnings are partially estimated on the basis of the number of work days in each month where payroll periods overlap.

Federal employment and payroll figures are published by the Office of Personnel Management in itsFederal CivilianWorkforce Statistics-Employment and Trends.It also publishes biennial employment data for minority groups, data on occupations of white- and blue-collar workers, and data on employment by geographic area; reports on salary and wage distribution of Federal employees are published annually. General schedule is primarily white-collar; wage system primarily blue-collar. Data on Federal employment are also issued by the Bureau of Labor Statistics in its MonthlyLabor Reviewand in Employment and Earnings and by the U.S. Census Bureau in its annual Public Employment.

Public lands-The data on applications, entries, selections, patents, and certifications refer to transactions which involve the disposal, under the public land laws (including the homestead laws), of federal public lands to nonfederal owners. In general, original entries and selections are applications to secure title to public lands which have been accepted as properly filed (i.e., allowed). Some types of applications, however, are not reported until issuance of the final certificate, which passes equitable title to the land to the applicant.