MEMORANDUM 
October 16, 2012
To: 
Senate Budget Committee 
Attention: 
 
From: 
 
 
 
Subject: 
Spending for Federal Benefits and Services for People with Low Income, FY2008-
FY2011: An Update of Table B-1 from CRS Report R41625, Modified to Remove 
Programs for Veterans 
 
 
This memorandum provides information on federal spending for programs explicitly intended for people 
with low or limited income. The memorandum primarily includes a detailed table (Table 2) that shows 
federal spending for these programs in each of FY2008 through FY2011, with spending under the 
American Recovery and Reinvestment Act of 2009 (ARRA, P.L. 111-5) identified separately. The table is 
an update of Table B-1 in CRS Report R41625, Federal Benefits and Services for People with Low 
Income: Programs, Policy, and Spending. Readers are referred to that report for important context and 
descriptions of the included programs and their categories (e.g., health, cash aid, food assistance, etc.). 
That report also includes a methodology appendix, a version of which appears at the end of this memo. 
As you specifically requested, programs for veterans have been removed from the table in this memo. 
Table B-1 in the CRS report referenced above included means-tested health care for veterans without 
service-connected disabilities (Priority Group 5) and the means-tested veterans pension program.  
As the memorandum shows, federal spending for low-income programs – not including the two veterans 
programs mentioned above – grew by 23% from FY2008 ($563 billion) to FY2009 ($692 billion). 
FY2009 also was the first year of ARRA funding, which accounted for at least 65% of the increase in 
spending for these programs from FY2008 to FY2009.1 Some portion of the non-ARRA-related spending 
growth in FY2009 was attributable to increased caseloads for recession-sensitive programs such as 
Medicaid and the Supplemental Nutrition Assistance Program (SNAP, formerly known as food stamps). 
The memorandum further shows that federal spending for low-income programs grew at much slower 
rates in FY2010 and FY2011. Without the two veterans programs, spending totaled $733 billion and $746 
billion in those years, respectively, increasing by 6% between FY2009 and FY2010 and by 2% between 
FY2010 and FY2011. ARRA was a declining but still significant source of the increased spending in these 
                                                 
1 Readers should note that ARRA spending is actually understated in this memorandum. ARRA included provisions that 
expanded the Earned Income Tax Credit and the Additional Child Tax Credit, but the increased spending for these two programs 
attributable to the ARRA provisions is not shown separately. 
Congressional Research Service 
7-5700 
www.crs.gov 
Congressional Research Service 
2 
 
two years, representing at least 58% of the increase between FY2010 and FY2009 pre-ARRA levels, and 
at least 45% of the increase between FY2011 and FY2010 pre-ARRA levels.   
This memorandum does not attempt to quantify nonfederal spending related to federal programs for 
limited-income populations. However, a significant amount of such spending occurs. Many low-income 
programs have provisions that require states or other grantees to match federal funds with a specified 
amount of nonfederal resources (“matching” requirements), or require grantees to maintain the same level 
of their own spending that occurred in a previous year (“maintenance-of-effort” provisions), or prohibit 
grantees from substituting federal funds for nonfederal funds that would have been available otherwise 
(“supplement, not supplant” provisions). Prominent examples of such programs include Medicaid (a 
federal-state matching program), the Temporary Assistance for Needy Families (TANF) block grant 
(which has a maintenance-of-effort requirement), and Title I-A of the Elementary and Secondary 
Education Act (which prohibits supplantation of nonfederal funds).  
Table 1 provides a summary of federal low-income spending for each of the four years, broken down by 
category. The table shows the largest category of spending – health – was 37% higher in FY2011 than in 
FY2008, primarily due to increased spending for Medicaid. Cash aid is the second largest category and 
was 12% higher in FY2011 than in FY2008, while spending for the third largest category – food 
assistance – was 71% greater in FY2011 than in FY2008, largely due to growth in SNAP. Education was 
57% higher in FY2011, almost exclusively due to growth in Pell grants. Housing and development (which 
was similar in size to education in FY2008) was only 2% greater in FY2011 than in FY2008, although 
this category saw significant growth in FY2009 before declining in the next two years. Social services 
spending in FY2011 was 3% higher than in FY2008; spending for employment and training was the same 
in each of the two years (although it rose in the intervening years); and the smallest category – energy 
assistance – was 67% higher in FY2011 than in FY2008. Energy assistance was also the most volatile 
over the period, more than tripling between FY2008 and FY2009, from $3 million to $10 million, and 
then declining to $6 million in FY2010 and $5 million in FY2011.  
Table 1. Federal Spending by Major Category on Benefits and Services for People with Low 
Income (excluding programs for veterans), FY2008-FY2011, including ARRA 
(nominal dollars in billions) 
FY2009 
FY2010 
FY2011 
Category 
FY2008 
FY2009 
ARRA 
FY2010 
ARRA 
FY2011 
ARRA 
Health 
248 
308 
(35) 
335 
(41) 
339 
(26) 
Cash Aid 
130 
125 
(*) 
141 
(2) 
145 
(0) 
Food 
59 
78 
(5) 
94 
(11) 
101 
(12) 
Assistance 
Education 
42 
58 
(19) 
58 
(8) 
66 
(0) 
Housing & 
40 
60 
(14) 
52 
(6) 
46 
(*) 
Development 
Social Services 
36 
44 
(4) 
40 
(4) 
37 
(0) 
Employment & 
6 
9 
(2) 
8 
(1) 
6 
(0) 
Training 
Energy 
3 
10 
(5) 
6 
(*) 
5 
(0) 
Assistance 
TOTAL 
563 
692 
(84) 
733 
(72) 
746 
(38) 
  
Congressional Research Service 
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Source: Prepared by the Congressional Research Service (CRS) from obligations data contained in the U.S. Budget 
Appendix for each of FY2010 through FY2013. Amounts may not total due to rounding. 
Notes: * indicates amounts that round to less than $1 billion. ARRA = American Recovery and Reinvestment Act, P.L. 
111-5. Amounts shown for ARRA spending in selected fiscal years are included in the totals shown for each of those years. 
The FY2008 amount for cash aid includes an unspecified amount for a one-time $300-per-child tax rebate, authorized 
under the Economic Stimulus Act of 2008 (P.L. 110-185), which was not targeted on low-income families. ARRA spending 
for cash aid is understated because disaggregated EITC and ACTC spending due to temporary program expansions 
enacted in ARRA is not available; these amounts are included in the totals for cash aid, but not in the ARRA columns. As 
requested, the table does not include spending for means-tested health care for veterans (Priority Group 5) or the means-
tested veterans pension program; these programs would have increased spending in the health and cash aid categories. 
As noted earlier, Table 2 is an update of Table B-1 in CRS Report R41625, modified to remove the two 
veterans programs. The original table shows spending for individual programs in FY2008 and FY2009; 
this memorandum updates that table through FY2010 and FY2011. In a few cases, the amounts shown for 
FY2008 and FY2009 have been revised based on newer data. In the future, CRS may complete a full 
update of Report R41625, in which case data and methodologies might change. An explanation of the 
methodology follows Table 2. It has been adapted from the methodology appendix of the original CRS 
report. 
 
  
 
Table 2. Spending for Federal Benefits and Services for People with Low Income, by Program (excluding programs for 
veterans): FY2008-FY2011, including ARRA 
(new obligations, unless otherwise noted; nominal dollars in millions) 
ARRA 
ARRA 
ARRA 
Federal 
FY2008 
FY2009 
(included in  
FY2010 
(included in 
FY2011 
(included in 
Program 
Agency  
FY2009) 
FY2010) 
FY2011) 
Health Care 
Family Planning 
HHS 
300 
307 
316 
298 
 
Consolidated Health 
HHS 
2,021 
3,665 
1,519 
3,049 
908 
3,295 
74 
Centers 
Transitional Cash and 
HHS 
296a 
282a 
353a 
 
353a 
 
Medical Services for 
Refugees 
State Children’s Health 
HHS 
6,360 
9,534 
10,717 
 
8,740 
 
Insurance Program 
(CHIP) 
Voluntary Medicare 
HHS 
17,400b 
20,300b 
20,900b 
 
22,300b 
 
Prescription Drug 
Benefit—Low-Income 
Subsidy 
Medicaid 
HHS 
214,015 
265,058 
32,888 
290,461 
39,670 
295,836 
26,181c 
Ryan White HIV/AIDS 
HHS 
2,141 
2,227 
2,286 
2,310 
Program 
Breast/Cervical Cancer 
HHS 
201a 
206a 
169a 
164a 
Early Detection 
Maternal and Child Health  HHS 
666 
662 
661 
656 
Block Grant 
Indian Health Service 
HHS 
4,347 
5,416 
294 
5,668 
5,544 
Health Care, subtotal 
 
247,747 
307,657 
34,701 
334,580 
40,578 
339,496 
26,255c 
CRS-4 
 
ARRA 
ARRA 
ARRA 
Federal 
FY2008 
FY2009 
(included in  
FY2010 
(included in 
FY2011 
(included in 
Program 
Agency  
FY2009) 
FY2010) 
FY2011) 
Cash Aid 
Temporary Assistance for 
HHS 
6,356d 
6,341d 
378d 
9,118d 
1,995d 
6,594d 
Needy Families (TANF) 
(cash aid)  
Supplemental Security 
SSA 
48,926 
52,446 
54,463 
59,854 
Income 
Additional Child Tax 
IRS 
34,019f 
24,284 
22,659 
22,691 
Credite 
Earned Income Tax 
IRS 
40,600 
42,418 
54,712 
55,652 
Credit (refundable 
component)g 
Cash Aid, subtotal 
 
129,901 
125,489 
378 
140,952 
1,995 
144,791 
Food Assistance 
Supplemental Nutrition 
USDA 
37,179 
53,396 
4,478 
68,192 
10,764 
74,943 
11,896 
Assistance Program 
(SNAP) 
School Breakfast Program 
USDA 
2,307 
2,513 
 
2,811 
2,987 
(free/reduced price 
components) 
National School Lunch 
USDA 
7,863 
8,498 
 
9,462 
9,831 
Program (free/reduced 
price components) 
Special Supplemental 
USDA 
6,400 
7,028 
72 
7,245 
64 
7,300 
Nutrition Program for 
Women, Infants and 
Children (WIC) 
Child and Adult Care 
USDA 
2,029 
2,217 
2,358 
2,499 
Food Program (lower-
income components) 
Summer Food Service 
USDA 
312 
356 
374 
377 
Program 
Commodity Supplemental 
USDA 
141 
165 
 
183 
 
196 
CRS-5 
 
ARRA 
ARRA 
ARRA 
Federal 
FY2008 
FY2009 
(included in  
FY2010 
(included in 
FY2011 
(included in 
Program 
Agency  
FY2009) 
FY2010) 
FY2011) 
Food Program 
Nutrition Assistance for 
USDA 
1,623 
2,000 
240 
2,000 
254 
2,001 
Puerto Rico  
The Emergency Food 
USDA 
240 
425 
125 
359 
55 
298 
Assistance Program 
(TEFAP) 
Nutrition Program for the 
HHS 
756 
905 
97 
845 
 
848 
Elderly 
Food Assistance, subtotal 
 
58,850 
77,503 
5,012 
93,829 
11,137 
101,280 
11,896 
Education 
Indian Education 
DOI 
684 
699 
784 
753 
Adult Basic Education 
ED 
555 
572 
628 
596 
Grants to States 
Federal Supplemental 
ED 
759 
760 
759 
740 
Educational Opportunity 
Grant 
Education for the 
ED 
13,352 
21,495 
9,936 
14,526 
64 
14,472 
Disadvantaged—Grants 
to Local Educational 
Agencies (Title I-A) 
Title I Migrant Education 
ED 
380a 
395a 
395a 
394a 
Program 
Higher Education—
ED 
755 
801 
764 
833 
Institutional Aid and 
Developing Institutions 
Federal Work-Study 
ED 
989 
1,156 
200 
995 
986 
Federal TRIO Programs 
ED 
885 
905 
910 
883 
Federal Pell Grants 
ED 
18,000 
26,019 
8,497 
32,905 
7,786 
41,458 
Education for Homeless 
ED 
h 
135 
70 
h 
h 
Children and Youth 
CRS-6 
 
ARRA 
ARRA 
ARRA 
Federal 
FY2008 
FY2009 
(included in  
FY2010 
(included in 
FY2011 
(included in 
Program 
Agency  
FY2009) 
FY2010) 
FY2011) 
21st Century Community 
ED 
1,082 
1,127 
 
1,166 
1,157 
Learning Centers 
Gaining Early Awareness 
ED 
303 
313 
 
323 
303 
and Readiness for 
Undergraduate Programs 
(GEAR-UP) 
Reading First and Early 
ED 
560 
129 
 
0 
0 
Reading First 
Rural Education 
ED 
172 
174 
 
175 
175 
Achievement Program 
Mathematics and Science 
ED 
182 
176 
 
180 
179 
Partnerships 
Improving Teacher 
ED 
2,946 
2,687 
 
2,955 
2,460 
Quality State Grants 
Academic 
ED 
297 
690 
 
918 
350 
Competitiveness and 
Smart Grant Program 
Education, subtotal 
 
41,901 
58,233 
18,703 
58,383 
7,850 
65,739 
Housing and Development 
Single-Family Rural 
USDA 
235i 
331i 
506i 
121i 
Housing Loans 
Rural Rental Assistance 
USDA 
479 
902 
979 
954 
Program 
Water and Waste 
USDA 
685 
1,370 
631 
1,443 
556 
648 
Disposal for Rural 
Communities 
Public Works and 
DOC 
170 
285 
147 
149 
 
115 
Economic Development 
Supportive Housing for 
HUD 
778 
800 
 
580 
 
509 
the Elderly 
Supportive Housing for 
HUD 
256 
284 
 
216 
 
149 
CRS-7 
 
ARRA 
ARRA 
ARRA 
Federal 
FY2008 
FY2009 
(included in  
FY2010 
(included in 
FY2011 
(included in 
Program 
Agency  
FY2009) 
FY2010) 
FY2011) 
Persons with Disabilities 
Section 8 Project-Based 
HUD 
7,004 
9,391 
1,991 
8,991 
19 
9,444 
Rental Assistance 
Community Development 
HUD 
3,645 
4,733 
965 
3,956 
18 
3,341 
Block Grants 
Homeless Assistance 
HUD 
1,538 
2,861 
1,485 
1,813 
7 
1,888 
Grants 
Home Investment 
HUD 
1,647 
1,911 
 
1,857 
 
1,495 
Partnerships Program 
(HOME) 
Housing Opportunities 
HUD 
310 
318 
 
314 
 
352 
for Persons with AIDS 
(HOPWA) 
Public Housing 
HUD 
6,894 
10,843 
3,977 
7,360 
 
6,999 
Indian Housing Block 
HUD 
556 
1,149 
500 
762 
6 
663 
3 
Grants 
Section 8 Housing Choice 
HUD 
15,552 
16,289 
 
18,071 
 
18,510 
 
Vouchers 
Neighborhood 
HUD 
j 
3,920 
 
1,980 
1,980 
969 
 
Stabilization Program-1 
Grants to States for Low-
Treasury 
j 
2,465 
2,465 
3,083 
3,083 
160 
 
Income Housing in Lieu of 
Low-Income Housing 
Credit Allocations 
Tax Credit Assistance 
HUD 
j 
2,250 
2,250 
0 
 
0 
 
Program 
Housing and Development, 
 
39,749 
60,102 
14,411 
52,060 
5,669 
46,317 
3 
subtotal 
CRS-8 
 
ARRA 
ARRA 
ARRA 
Federal 
FY2008 
FY2009 
(included in  
FY2010 
(included in 
FY2011 
(included in 
Program 
Agency  
FY2009) 
FY2010) 
FY2011) 
Social Services 
Indian Human Services 
DOI 
118 
115 
118 
 
115 
Older Americans Act 
HHS 
351 
361 
368 
 
369 
Grants for Supportive 
Services and Senior 
Centers 
Older Americans Act 
HHS 
153 
154 
154 
 
154 
Family Caregiver Program 
Temporary Assistance for 
HHS 
9,416k 
10,594k 
232k 
9,837k 
2,120k 
8,828k 
Needy Families (TANF) 
(social services) 
Child Support 
HHS 
4,585 
4,719 
 
5,044 
 
4,671 
Enforcement 
Community Services 
HHS 
654 
1,692 
992 
708 
8 
678 
Block Grant 
Child Care and 
HHS 
4,979 
7,034 
1,990 
5,083 
10 
5,152 
Development Fund 
Head Start 
HHS 
6,877 
9,077 
578 
8,757 
1,523 
7,559 
Developmental 
HHS 
111 
114 
 
116 
 
116 
Disabilities Support and 
Advocacy Grants 
Foster Care  
HHS 
4,525 
4,705 
 
4,603 
 
4,456 
Adoption Assistance 
HHS 
2,038 
2,324 
 
2,438 
 
2,362 
Social Services Block 
HHS 
1,700 
2,300 
 
1,700 
 
1,700 
Grant 
Chafee Foster Care 
HHS 
140 
140 
 
140 
 
140 
Independence Program 
Emergency Food and 
FEMA 
153 
300 
100 
200 
 
121 
Shelter Program 
CRS-9 
 
ARRA 
ARRA 
ARRA 
Federal 
FY2008 
FY2009 
(included in  
FY2010 
(included in 
FY2011 
(included in 
Program 
Agency  
FY2009) 
FY2010) 
FY2011) 
Legal Services 
LSC 
351 
392 
 
422 
 
406 
Corporation 
Social Services, subtotal 
 
36,151 
44,021 
3,892 
39,688 
3,661 
36,827 
Employment and Training 
Supplemental Nutrition 
USDA 
351 
367 
344 
354 
Assistance Program 
(SNAP) (employment and 
training component) 
Community Service 
HHS 
504 
708 
820 
454 
Employment for Older 
Americans 
Workforce Investment 
DOL 
827 
1,357 
495 
862 
766 
Act (WIA) Adult 
Activities 
Workforce Investment 
DOL 
984 
2,218 
1,182 
994 
946 
Act (WIA) Youth 
Activities 
Social Services and 
HHS 
203a 
203a 
 
203a 
202a 
Targeted Assistance for 
Refugees  
Temporary Assistance for 
HHS 
1,697l 
1,826l 
6l 
2,682l 
587l 
1,845l 
Needy Families (TANF) 
(employment and training) 
Foster Grandparents 
CNCS 
109a 
109a 
 
111a 
 
111a 
Job Corps 
DOL 
1,558 
1,804 
148 
1,713 
102 
1,777 
Employment and Training, 
 
6,233 
8,592 
1,831 
7,729 
689 
6,455 
subtotal 
Energy Assistance 
Weatherization 
DOE 
291 
5,240 
4,748 
517 
228 
234 
Assistance Program 
CRS-10 
 
ARRA 
ARRA 
ARRA 
Federal 
FY2008 
FY2009 
(included in  
FY2010 
(included in 
FY2011 
(included in 
Program 
Agency  
FY2009) 
FY2010) 
FY2011) 
Low-Income Home 
HHS 
2,590 
5,100 
 
5,100 
 
4,701 
Energy Assistance 
Program (LIHEAP) 
Energy Assistance, subtotal 
 
2,881 
10,340 
4,748 
5,617 
228 
4,935 
TOTAL 
 
$563,413 
$691,937 
$83,676 
$732,838 
$71,807 
$745,840 
$38,154c 
Source: Prepared by the Congressional Research Service from obligations data contained in the U.S. Budget Appendix for FY2010, FY2011, FY2012, and FY2013, unless 
otherwise noted. This table is an updated version of Table B-1 in CRS Report R41625, Federal Benefits and Services for People with Low Income: Programs, Policy, and Spending, 
FY2008-FY2009, modified to remove means-tested health care for veterans (Priority Group 5) and the means-tested veterans pension program. Readers are referred to 
that report for important context and program descriptions. An updated version of the methodology appendix of that report is included in this memorandum. In the future, 
CRS may complete a full update of Report R41625, in which case data and methodologies might change. 
Notes: HHS = Department of Health and Human Services. SSA = Social Security Administration. IRS = Internal Revenue Service. USDA = Department of Agriculture. 
DOC = Department of Commerce. HUD = Department of Housing and Urban Development. Treasury = Department of the Treasury. DOI = Department of the Interior. 
ED = Department of Education. FEMA = Federal Emergency Management Agency. LSC = Legal Services Corporation. DOE = Department of Energy. DOL = Department of 
Labor. CNCS = Corporation for National and Community Service. 
a.  Appropriations.  
b.  Aggregate reimbursements for calendar year.  
c.  Includes Medicaid spending at the enhanced matching rate authorized by ARRA through December 2010, and continued at a phased-down level for January-June 2011 
under P.L. 111-226.  
d.  Estimated obligations for cash aid and administration under TANF, based on state reporting of actual expenditures.   
e.  Amounts shown for ACTC include spending due to program expansions enacted in ARRA; however, disaggregated amounts specifically due to these provisions are not 
available.   
f. 
Includes an unspecified amount for a one-time $300-per-child tax rebate that was not targeted on low-income families.  
g.  Amounts shown for EITC include spending due to program expansions enacted in ARRA; however, disaggregated amounts specifically due to these provisions are not 
available. 
h.  Obligations totaled $64 million for this program in FY2008, which is below the dollar threshold for inclusion in the table. This funding is not included in spending totals. 
(See discussion of methodology for explanation of threshold.)  
i. 
Subsidy outlays, adjusted for net lifetime reestimate amounts, excluding interest.  
j. 
Program not authorized.  
k.  Estimated obligations for social services under TANF, based on state reporting of actual expenditures. 
l. 
Estimated obligations for employment and training activities under TANF, based on state reporting of actual expenditures. 
CRS-11 
 
 
CRS-12 
Congressional Research Service 
13 
 
Methodology 
Selection of Programs 
Programs were selected for inclusion in CRS Report R41625 if – at the time the report was prepared in 
2010-2011 – they (1) had provisions that base an individual’s eligibility or priority for service on a 
measure (or proxy) of low or limited income; or (2) target resources in some way (e.g., through allocation 
formulas, variable matching rates) using a measure (or proxy) of low or limited income.  
A few programs without an explicit low-income provision were included because either their target 
population is disproportionately poor or their purpose clearly indicates a presumption that participants 
will be low-income. Such programs that serve disproportionately low-income people include the Indian 
Health Service, Homeless Assistance Grants, Indian Education, Title I Migrant Education Program, and 
Indian Human Services. Programs with purposes that presume a low-income target population include 
Adult Basic Education and Social Services Block Grants. 
Federal student loan programs were considered for inclusion because they determine benefit levels 
through the same need analysis system that is used for Pell Grants and several smaller postsecondary 
education programs. However, this system can result in students from relatively well-off families 
receiving assistance, as there is no absolute income ceiling on eligibility. Pell Grants are structured in 
such a way that the majority of recipients are low-income and the lowest-income students receive the 
largest benefits. Student loan programs are not as strongly targeted and therefore, were not included in the 
report.  
On the other hand, deliberations about whether to include the Additional Child Tax Credit (ACTC) 
reached a different conclusion. The regular Child Tax Credit (CTC) is a nonrefundable credit and phases 
out at relatively high income levels. The ACTC is a refundable credit that allows families with no or 
insufficient tax liability to get all or part of the benefit they would otherwise receive from the CTC. 
Because of the refundable nature and other design features of the ACTC, including certain recently 
enacted changes, it serves predominantly low-income families. For example, for tax year 2008, 87% of 
returns that claimed the ACTC were filed by families with adjusted gross incomes (AGI) below $40,000 
and 83% of the credit went to such families; 94% of returns that claimed the ACTC were filed by families 
with AGI below $50,000 and 93% of the credit went to such families.2 Thus, ACTC is included in the 
report. 
Finally, regarding the selection of programs for this memorandum, please note that – as you requested – 
we have deleted the two veterans programs that were included in the original Table B-1 from CRS Report 
R41625: means-tested health care for veterans without service-connected disabilities (Priority Group 5 
veterans) and the means-tested veterans pension program. 
Categorization of Programs 
Most programs are easily assigned to broad categories, such as health, cash aid, food assistance, or 
education. A few, however, have multiple purposes or allowable activities. For some of those programs, 
spending can be disaggregated into the relevant categories. For example, using state reporting of actual 
                                                 
2 Internal Revenue Service, SOI Tax Stats – Individual Income Tax Returns Publication 1304, Table 3.3. 
  
Congressional Research Service 
14 
 
expenditures, it is possible to estimate the amount of Temporary Assistance for Needy Families (TANF) 
obligations attributable to cash aid, social services, and employment and training. Other programs cannot 
be disaggregated, however, and must be assigned to a single category. For example, Transitional Cash and 
Medical Services for Refugees was categorized as health care, and Indian Human Services was 
categorized as social services although it also provides cash and housing assistance.  
The social services category, in general, is not well-defined and some analysts might assign some 
programs differently. Head Start, for example, could be considered an education program, since its 
purpose is to promote school readiness; however, it supports a very broad range of activities—including 
activities for children age 0-3 through its Early Head Start component—that can best be characterized 
collectively as social services. Foster Care and Adoption Assistance both give cash to families or other 
care providers, but income support is not the programs’ purpose or sole use of funding. Foster Care 
subsidizes maintenance payments and administrative activities on behalf of children who cannot remain 
safely at home, and Adoption Assistance makes payments to facilitate the adoption of children who would 
otherwise lack permanent homes. Thus, these programs were categorized as social services and not cash 
assistance.  
Selection of Spending Measure 
New obligations incurred in the indicated fiscal year were chosen as the measure of spending for the 
report, although for many programs, readers may be more accustomed to seeing appropriations (budget 
authority) or outlays. These spending concepts are related. Congress and the President enact budget 
authority through appropriations measures or other authorizing laws. Budget authority in turn allows 
federal agencies to incur obligations, through actions such as entering into contracts, employing 
personnel, and submitting purchase orders. Outlays represent the actual payment of these obligations, 
usually in the form of electronic transfers or checks issued by the Treasury Department.3 Obligations are 
used here because they are the most consistent measure available at the necessary level of detail for the 
majority of programs. The source of obligations data was the U.S. Budget Appendix for FY2011 (for final 
FY2009 obligations) and FY2010 (for final FY2008 obligations). Likewise, for the updated version of 
Table B-1, the Budget Appendixes for FY2012 and FY2013 were used (for final FY2010 and FY2011 
obligations). 
Obligations were either not available or not appropriate for a small number of programs. Because 
obligations were not available at the necessary program level, appropriations were used for the following: 
Transitional Cash and Medical Services for Refugees, Breast/Cervical Cancer Early Detection, the Title I 
Migrant Education Program, Social Services and Targeted Assistance for Refugees, and Foster 
Grandparents. 
The Budget Appendix does not show obligations solely for the low-income subsidy portion of the 
Medicare Part D prescription drug program. Therefore, the table uses aggregate reimbursements for the 
low-income subsidy for the calendar year (instead of fiscal year), available from the annual report of the 
Medicare trustees.4 
                                                 
3 See CRS Report 98-410, Basic Federal Budgeting Terminology, by Bill Heniff Jr. 
4 2012 Annual Report of the Boards of Trustees of the Federal Hospital Insurance and Federal Supplementary 
Medical Insurance Trust Funds, Table IV.B.11. 
  
Congressional Research Service 
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Loan subsidy outlays were used as the more appropriate measure of spending for the Section 502 single-
family rural housing loan program. Direct and guaranteed loan subsidy outlays, available from the Budget 
Appendix, were adjusted for re-estimates provided in the Federal Credit Supplement to the U.S. Budget 
for the relevant years. 
Finally, as noted above, TANF obligations provided in the Budget Appendix were disaggregated into the 
categories of cash aid, social services, and employment and training, based on states’ reporting to the 
Department of Health and Human Services of their actual expenditures.  
Spending Threshold 
Programs were included in the report if they had obligations in either FY2008 or FY2009 of at least $100 
million. To simplify the analysis without significantly changing the overall picture, smaller programs 
were excluded, even if they met the low-income criteria. No changes have been made to the list of 
programs included in the updated version of the table. Only one program included in the report (and the 
updated table) —Education for Homeless Children and Youth—had spending above the threshold in one 
year but below the threshold in the others. Therefore, spending totals for FY2009 include obligations for 
this program, but spending totals for FY2008, FY2010, and FY2011 do not. Thus, each year’s spending 
total is a snapshot of spending in that year for low-income programs which—in that year—had 
obligations totaling at least $100 million.