You'll find it classified under the debt government owes to itself, so to speak, otherwise called intragovernmental debt, which today totals about $4.6 trillion.
Of that, $2.6 trillion is money borrowed from the social security trust fund, money the government has borrowed to spend for other purposes and thus owes back to the social security program.
Social security takes in roughly what it expends of late, but whenever receipts do not match expenditures, it becomes necessary to cash in a treasury instead of re-investing it in more treasuries as it comes due.
So there really is no pile of cash in safe-keeping for social security. Instead there's a pile of IOU's, backed by the full faith and credit of the United States the printing presses of the US Department of the Treasury.
Governor Perry is correct when he says social security is a Ponzi scheme.
