General Fund Accounts

General Fund Accounts in the United States

General Fund Accounts in the Federal Budget Process

Meaning of General Fund Accounts in the congressional and executive budget processes (GAO source): Accounts in the U.S. Treasury holding all federal money not allocated by law to any other fund account.

Guide to Federal Fund Accounts (Budget Process)

  • Federal Fund Accounts
  • General Fund Accounts
  • General Fund Receipt Account
  • General Fund Expenditure Account
  • Intragovernmental Fund Accounts
  • Intragovernmental Revolving Fund Account
  • Management Fund Account
  • Public Enterprise Revolving Fund Account
  • Special Fund Receipt Account
  • Special Fund Expenditure Account

Resources

See Also

Further Reading

  • Legislatures and the budget process: the myth of fiscal control

    (J Wehner, 2010)

  • Reconcilable Differences?: Congress, the Budget Process, and the Deficit (JB Gilmour, 1990)
  • Fiscal institutions and fiscal performance

    (JM Poterba, J von Hagen, 2008)


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