Public Enterprise Revolving Fund Account

Public Enterprise Revolving Fund Account in the United States

Public Enterprise Revolving Fund Account in the Federal Budget Process

Meaning of Public Enterprise Revolving Fund Account in the congressional and executive budget processes (GAO source): A type of revolving fund that conducts cycles of businesslike operations, mainly with the public, in which it charges for the sale of products or services and uses the proceeds to finance its spending, usually without requirement for annual appropriations. Most government corporations are financed by public enterprise funds. (See Revolving Fund.)

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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