Special Fund Receipt Account in the United States
Special Fund Receipt Account in the Federal Budget Process
Meaning of Special Fund Receipt Account in the congressional and executive budget processes (GAO source): A receipt account credited with collections that are earmarked by law but included in the federal funds group rather than classified as trust fund collections. These collections are presented in the President’s budget as either governmental (budget) receipts or offsetting receipts. (See also Earmarking.) It is part of the Special Fund Accounts, Federal fund accounts earmarked by law for a specific purpose.
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
- Federal Appropriations
- Entries about the United States Budget Process in the Encyclopedia (including Special Fund Receipt Account)
- Public Debt
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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