Definitions for "Off-Budget"
The term off-budget refers to the programs which Congress has taken out of the budget, and thus, are not part of the budget. Currently, the Social Security Trust Funds and the US Postal Service are off-budget. In the case of the Social Security, the program is financed by a dedicated tax; the US Postal Service is primarily financed by user fees (stamp and other purchases). However, off-budget programs have not always had dedicated financing and, if off-budget programs incur a deficit, it still must be financed by traditional federal financing - i.e. borrowing money.
See budget totals.
Spending or revenues excluded from the budget totals by law. The revenues and outlays of the two Social Security trust funds (the Federal Old-Age and Survivors Insurance Trust Fund and the Disability Insurance Trust Fund) and the transactions of the Postal Service are off-budget. As a result, those transactions are excluded from the totals and other amounts in the budget resolution and from any calculations necessary under the Deficit Control Act. See Balanced Budget and Emergency Deficit Control Act of 1985, budget resolution, outlays, revenues, and trust funds.