From the Congressional Glossary – Including Legislative and Budget Terms
Proprietary Receipts from the Public
photo credit: mattcameasaratCollections from outside the government that are deposited in receipt accounts that arise as a result of the government’s business-type or market-oriented activities. Among these are interest received, proceeds from the sale of property and products, charges for nonregulatory services, and rents and royalties. Such collections may be credited to general fund, special fund, or trust fund receipt accounts and are offset against budget authority and outlays. In most cases, such offsets are by agency and by subfunction, but some proprietary receipts are deducted from total budget authority and outlays for the government as a whole. An example of the latter is rents and royalties on the Outer Continental Shelf.
Cash Flow statement for proprietary Funds | Governmental Accounting | CPA Exam FAR
More
- Monthly Treasury Statement (MTS), Treasury
- Offsetting Collections and Offsetting Receipts (FY 2019) from OMB’s Analytical Perspectives (12-page PDF
) - “Dedicated Federal Financial Resources,” CBO Staff Working Paper, March 1987 – 87doc05a (12-page PDF)
- “Federal Spending by Agency and Budget Function, FY2001-FY2006,” CRS Report RL33228 (20-page PDF)
- “Veterans Affairs: A Preliminary Analysis of the FY2013 Budget Proposal,” CRS Report R42408 (15-page PDF)
- “Manual on the Federal Budget Process,” CRS Report 98-720 (200-page PDF)
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