photo credit: Orbisnonsuficit
A fund established by Congress to finance a cycle of businesslike operations through amounts received by the fund. A revolving fund charges for the sale of products or services and uses the proceeds to finance its spending, usually on a self-sustaining basis. Instead of recording the collections in receipt accounts, the budget records the collections and the outlays of revolving funds in the same account. A revolving fund is a form of permanent appropriation.
- “Interagency Contracting: An Overview of Federal Procurement and Appropriations Law,” CRS Report for Congress R40814 (40-page PDF)
- “Legislative Branch Revolving Funds,” CRS Report R40939 (39-page PDF)
- “Drinking Water State Revolving Fund (DWSRF): Program Overview and Issues,” CRS Report RS22037 (22-page PDF)
- “Transfer and Reprogramming of Appropriations: An Overview of Authorities, Limitations, and Procedures,” CRS Report R43098 (36-page PDF)
The Revolving Fund
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