Undistributed Receipts in the United States

Undistributed Offsetting Receipts in the Federal Budget Process

Meaning of Undistributed Offsetting Receipts in the congressional and executive budget processes (GAO source): Offsetting receipts that are deducted from totals for the government as a whole rather than from a single agency or subfunction in order to avoid distortion of agency or subfunction totals. Offsetting receipts that are undistributed in both agency and functional tables are the collections of employer share of employee retirement payments, rents, and royalties on the Outer Continental Shelf, and the sales of major assets.

Interest received by trust funds is undistributed offsetting receipts in the agency tables, but is distributed by function (i.e., subfunction 950 in functional tables).

Resources

See Also

• Federal Appropriations
• Entries about the United States Budget Process in the Encyclopedia (including Undistributed Offsetting Receipts)
• Public Debt

Further Reading

• Legislatures and the budget process: the myth of fiscal control

  (J Wehner, 2010)

• Reconcilable Differences?: Congress, the Budget Process, and the Deficit (JB Gilmour, 1990)
• Fiscal institutions and fiscal performance

  (JM Poterba, J von Hagen, 2008)