Spending, assets and obligations

Government loans and credit

Direct lending, credit programs, loan repayments, and related subsidy costs.

Credit flow or asset · measurement rule

Read the amount on its own basis.

Loan disbursement, net loan receivable, repayment, and credit subsidy are different measures. A loan balance is not annual lending or spending.

Official definitions: Census finance glossary · U.S. government financial report.

Federal financial report · source-defined measure

Loans receivable, net

As of 2025-09-30

$2,002,500,000,000

Restated comparison: 2024-09-30

$1,751,000,000,000

Reported asset balance; not annual loan disbursement or credit subsidy. Source values are rounded to $0.1 billion. A change in this balance is not a payment flow. GAO disclaimed an opinion on the consolidated financial statements; these are reported values.

Official balance sheet and accompanying notes ↗

Detailed records still need to be connected.

ImpactLine’s existing functional budgets may include parts of this activity, but they do not yet supply a complete, separately reconciled government loans and credit ledger. The source routes below identify where to inspect records and what must be collected. No unverified amount or zero is substituted.

Federal, state, and local tracking

The next reporting standard

What a usable receipt needs to show

Program and borrower or protected borrower category, disbursements, repayments, terms, defaults, subsidy cost, and valuation.

Authority → responsible owner → commitment → payment or asset record → recipient → delivery evidence → review and correction. Protect personal data while publishing the financial trail.

Coverage is part of the record.

This map covers the main financial mechanisms and links their available trackers. It does not claim every public entity, recipient, or transaction has been collected. Every category remains open to additional records and reconciliation. Amounts alone do not establish waste or fraud.

From tracking spending to demanding receipts

Public money should leave a public receipt.

Today’s reporting can show spending without a complete trail to the final recipient or proof of delivery. Help close those gaps, strengthen checks before payment, and reduce opportunities for fraud and abuse.

Support the Receipts & Transparency Act →

Read the citizen proposal and add your support.