Data source guide

Monthly Treasury Statement

Explore the fields and values in the nine MTS tables collected by Accountable Government. Start with a summary, then follow receipts, spending, financing, or trust fund activity into the detail.

The U.S. Treasury publishes the Monthly Treasury Statement (MTS). This guide documents the nine numbered JSON tables in this repository's download pipeline; it does not cover additional Treasury subsidiary tables.

Explore the tables

Table 1

Receipts, outlays, and deficit or surplus

Monthly receipts, gross outlays, and deficit or surplus, grouped by fiscal year. Read the month label and parent fiscal-year heading together; record_date is the report date, not the date of every amount.

Table 2

Budget results and estimates

On-budget, off-budget, and combined results, with current-month, fiscal-year-to-date, prior-year comparison, and budget estimate columns.

Table 3

Receipts and outlays by source and agency

A summary of receipt sources and spending agencies, with current-month and year-to-date comparisons and a budget estimate column.

Table 4

Receipts of the U.S. Government

Receipt categories with gross receipts, refunds, and net receipts for the current month, current fiscal year to date, and comparable prior fiscal year to date.

Table 5

Outlays of the U.S. Government

Agency and program outlays, with gross outlays, applicable receipts, and net outlays for three reporting periods. Applicable receipts offset gross outlays.

Table 6

Means of financing

Financing accounts with opening and closing balances and net transactions. Interpret signs in the context of the liability or asset account; a balance is a stock, while a transaction is a flow.

Table 7

Receipts and outlays by month

Receipt and outlay classifications with separate October through September amount columns and year-to-date comparisons. Fiscal-year months run from October to September.

Table 8

Trust fund activity and balances

Trust fund receipts, outlays, excess, and account balances, together with general fund and interfund adjustment rows. Excess represents receipts less outlays.

Table 9

Receipts by source and outlays by function

Receipt sources and spending by function, such as National Defense or Net Interest. Functions describe the purpose of spending and differ from agency groupings.

How to read the data

Reporting periods: record_date identifies the report. FYTD means fiscal year to date. The federal fiscal year runs October–September. In Table 1, row and parent labels identify the amount's month and year; in Table 7, month columns identify the period.
Amounts and units: Metadata declares monetary fields as CURRENCY with format $10.20, but the stored values contain plain decimal strings. This formatting hint is not an explicit scale declaration. Do not assume all columns use the same scale: budget estimate values in Tables 2 and 3 differ in magnitude from actuals. Confirm units against the corresponding Treasury report before calculations.
Missing values: The literal string "null" occurs in the stored data. Treat it as missing or not applicable, not zero. A heading may have no amounts; a month may not yet be reported. Preserve negative values and distinguish missing from a reported zero.
Hierarchy and totals: Rows include headings, details, subtotals, and totals. Use parent_id, classification_id, and sequence fields within a table/report to understand relationships. Adding every row double-counts totals. Do not assume IDs are stable across months or unique across tables.
Ordering: JSON array order need not match the report. Sort print_order_nbr numerically. Hierarchical sequence codes such as 1.10 are text, not decimal numbers.
Values versus types: Even fields declared INTEGER or CURRENCY are serialized as strings in these snapshots. Parse amounts with decimal precision and normalize missing values first. Examples and code lists describe August 2026 only, not a complete historical value domain.

What is stored in each file?

The downloader saves files as mts/YYYY/MM/mts_table_N.json. The reference snapshot is under test/data/mts/2026/08/.

report_date: the report date used for the download.
source_url: the Treasury API table endpoint.
data: the array of table rows documented on each detail page.
meta.labels, meta.dataTypes, and meta.dataFormats: source field metadata; meta.count: stored row count.

A separate manifest.json records the report date, file keys, SHA-256 hashes, and row counts. It describes the downloaded files rather than another MTS table.

Sources and scope

Field labels, formats, codes, and examples are taken from the repository's 2026-08-31 JSON snapshots. Explanations interpret those field names and row structures; the local metadata does not contain a complete official code glossary.

Consult the official Treasury MTS dataset and data dictionary and the Bureau of the Fiscal Service MTS page for published reports and source documentation.