# Program Account Subsidies

**Agency:** Interior  
**Account:** Indian Guaranteed Loan Program Account  
**Source document:** Bureau of Indian Affairs · p. 187  
**Vintage:** President's Budget PB2027  
**Canonical URL:** https://hitchintel.com/budget/interior/program-account-subsidies  

> **Trust:** parsed from the agency Congressional Justification. Approximate, **not summable**, verify at the cited page.

## Funding ($M)

| Fiscal year | Basis | Amount |
| --- | --- | --- |
| FY2026 | enacted | 11.2 |

## Interior discretionary budget authority (OMB PBDB — authoritative)

FY2027 $18.80B, FY2026 $17.30B. This is the agency total, not a sum of the parsed lines.


## What this funds

Indian Guaranteed Loan Program Account As required by the Federal Credit Reform Act of 1990 (2 U.S.C. 661, Pub.L. 101-508) , this account supports the subsidy costs associated with guaranteed and insured loans committed in 1992 and beyond (including modifications of loan guarantees that resulted from obligations or commitments in any year), as well as administrative expenses of this program including improvements to information technology systems. Revolving Fund for Loans Liquidating Account As required by the Federal Reform Act of 1990, this account records all cash flows to and from the Government resulting from direct loans obligated prior to 1992. This account is shown on a cash basis. All new activity in this program in 1992 and beyond (including modifications of direct loans that resulted from obligations or commitments in any year) is recorded in corresponding program and financing accounts. The Federal Credit Reform Act of 1990 (2 U.S.C. 661) changed the Revolving Fund for loans to a Liquidating Account for loans made prior to FY 1992. The program collects repayments, interest, and fees from borrowers of pre-1992 direct loans. Receipts from loans made from 1935 to 1991 are deposited into the Revolving Fund and returned to the General Fund of the U.S. Treasury. The liquidating account does not make new loan disbursements. Indian Loan Guaranty and Insurance Fund Liquidating Account As required by the Federal Reform Act of 1990, this account records all cash flows to and from the Government resulting from direct loans obligated prior to 1992. This account is shown on a cash basis. All new activity in this program in 1992 and beyond (including modifications of direct loans that resulted from obligations or commitments in any year) is recorded in corresponding program and financing accounts. Indian Guaranteed Loan Financing Account As required by the Federal Credit Reform Act of 1990, this non-budgetary account records all cash flows to and from the Government resulting from loan guarantees and insured loans committed in 1992 and beyond (including modifications of loan guarantees and insured loans that resulted from commitments in any year). The amounts in this account are a means of financing and are not included in the budget totals. Indian Direct Loan Financing Account As required by the Federal Credit Reform Act of 1990, this non-budgetary account records all cash flows to and from the Government resulting from direct loans committed in 1992 and beyond (including modifications of direct loans that resulted from obligations in any year). The amounts in this account are a means of financing and are not included in the budget totals.


**Where it sits:** Civilian / Non-Defense › Interior › Bureau of Indian Affairs › Indian Guaranteed Loan Program Account › Program Account Subsidies


*HitchAI is an independent intelligence service, not affiliated with the U.S. government. Civilian line dollars are parsed from agency Congressional Justifications and are approximate.*