Proprietary Receipts from the Public
photo credit: mattcameasarat
Collections 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
- 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)
- Congressional Operations Briefing – Capitol Hill Workshop
- Drafting Federal Legislation and Amendments
- Writing for Government and Business: Critical Thinking and Writing
- Custom, On-Site Training
- Congressional Operations Poster, with Federal Budget Process Flowchart
- Federal Budgeting, a Five-Course series on CD
- Congress, the Legislative Process, and the Fundamentals of Lawmaking Series, a Nine-Course series on CD
The Federal Budget Process 2E
Citizen’s Handbook to Influencing Elected Officials: A Guide for Citizen Lobbyists and Grassroots Advocates
CongressionalGlossary.com, from TheCapitol.Net
For more than 40 years, TheCapitol.Net and its predecessor, Congressional Quarterly Executive Conferences, have been teaching professionals from government, military, business, and NGOs about the dynamics and operations of the legislative and executive branches and how to work with them.
Our custom on-site and online training, publications, and audio courses include congressional operations, legislative and budget process, communication and advocacy, media and public relations, testifying before Congress, research skills, legislative drafting, critical thinking and writing, and more.
TheCapitol.Net is on the GSA Schedule, MAS, for custom on-site and online training. GSA Contract GS02F0192X
TheCapitol.Net is a non-partisan small business.
Teaching how Washington and Congress work ™