Legislative Branch Revolving Funds
Ida A. Brudnick
Analyst on the Congress
Jacob R. Straus
Analyst on the Congress
November 23, 2009
Congressional Research Service
7-5700
www.crs.gov
R40939
CRS Report for Congress
P
repared for Members and Committees of Congress

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Legislative Branch Revolving Funds

Summary
Legislative branch revolving funds support the “business-type activities” of the House, Senate,
and legislative branch agencies. Revolving funds must be established statutorily. The legislative
branch currently has 26 revolving funds, including seven funds for the House of Representatives,
nine for the Senate, five for the Architect of the Capitol, four for the Library of Congress, and one
for the Government Printing Office. As of the close of FY2008, the funds range in size from
$10,000 for the Senate Computer Center Fund to $216.5 million for the Government Printing
Office revolving fund. In contrast, the legislative branch appropriation for FY2010 was equal to
$4.65 billion.
This report traces the establishment, use, and recent development of these funds. Where available,
the current status of funds is provided, using standard federal government budget object
classifications.
This report will be updated annually following the publication of the Statement of Disbursements
of the House and the Report of the Secretary of the Senate for the period ending September 30 of
each fiscal year.

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Contents
Introduction ................................................................................................................................ 1
House of Representatives ............................................................................................................ 2
House Recording Studio Revolving Fund .............................................................................. 3
House Services Revolving Fund............................................................................................ 4
Telecommunications Revolving Fund.................................................................................... 5
Equipment Revolving Fund................................................................................................... 6
House Page Revolving Fund ................................................................................................. 6
Stationery Revolving Fund.................................................................................................... 7
House of Representatives Revolving Fund ............................................................................ 8
Senate ......................................................................................................................................... 8
Senate Computer Center Revolving Fund.............................................................................. 9
Senate Gift Shop Revolving Fund ....................................................................................... 10
Senate Hair Care Services Revolving Fund ......................................................................... 11
Senate Office of Public Records Revolving Fund ................................................................ 12
Senate Revolving Fund for Stationery Allowances............................................................... 13
Senate Health Promotion Revolving Fund ........................................................................... 15
Daniel Webster Senate Page Residence Revolving Fund...................................................... 16
Senate Recording Studio and Senate Photographic Studio ................................................... 17
Senate Recording Studio Revolving Fund...................................................................... 18
Senate Photographic Studio Revolving Fund ................................................................. 19
Architect of the Capitol ............................................................................................................. 20
House Member Gym Revolving Fund ................................................................................. 21
Senate Staff Health and Fitness Facility Revolving Fund ..................................................... 21
Senate Restaurants Revolving Fund..................................................................................... 21
Capitol Visitor Center Revolving Fund................................................................................ 21
Recycling Revolving Fund .................................................................................................. 22
Library of Congress .................................................................................................................. 22
Cooperative Acquisitions Program Revolving Fund............................................................. 23
Library of Congress Fiscal Operations Improvement Act of 2000 and Subsequent
Legislation ....................................................................................................................... 24
Duplication Services for the National Audiovisual Conservation Center .............................. 24
Gift Shop, Decimal Classification, Photo Duplication, Special Events, and Related
Services ........................................................................................................................... 25
Federal Library and Information Network and Federal Research Program ........................... 25
Government Printing Office ...................................................................................................... 26
Capitalization...................................................................................................................... 26
Source of Funds and Reimbursements ................................................................................. 26
Budget Authority Provided in Appropriations Acts .............................................................. 27
Auditing and Reporting....................................................................................................... 28
Repealed Revolving Funds........................................................................................................ 29
Joint Senate and House Recording Facility.......................................................................... 29
Senate Barber and Beauty Shops ......................................................................................... 29
Office of the Chaplain Expense Revolving Fund ................................................................. 30
Attending Physician ............................................................................................................ 30
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Tables
Table 1. Summary of Revolving Funds Expenditures of the U.S. House of
Representatives ........................................................................................................................ 3
Table 2. House Recording Studio Revolving Fund....................................................................... 4
Table 3. House Services Revolving Fund..................................................................................... 5
Table 4. Telecommunications Revolving Fund............................................................................. 5
Table 5. House Equipment Revolving Fund................................................................................. 6
Table 6. House Page Revolving Fund .......................................................................................... 7
Table 7. House Stationery Revolving Fund.................................................................................. 7
Table 8. Summary of Revolving Fund Expenditures of the U.S. Senate........................................ 8
Table 9. Senate Computer Center Revolving Fund....................................................................... 9
Table 10. Senate Gift Shop Revolving Fund .............................................................................. 10
Table 11. Senate Hair Care Services Revolving Fund................................................................. 12
Table 12. Senate Office of Public Records Revolving Fund ....................................................... 13
Table 13. Senate Stationery Revolving Fund.............................................................................. 15
Table 14. Office of Senate Health Promotion Revolving Fund ................................................... 16
Table 15. Daniel Webster Senate Page Residence Revolving Fund............................................. 17
Table 16. Senate Recording Studio Revolving Fund .................................................................. 19
Table 17. Senate Photographic Studio Revolving Fund .............................................................. 20

Contacts
Author Contact Information ...................................................................................................... 30

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Legislative Branch Revolving Funds

Introduction
Legislative branch revolving funds support the “business-type activities” of the House, Senate,
and legislative branch agencies.1 The revolving funds generally fall into two categories: the first
provides a means of accounting for services provided by one agency to other governmental
entities, while the other covers services for the public. Although legislative branch revolving
funds comprise a small portion of the total legislative branch operating budget, they have
provided a means through which the House, Senate, and legislative branch agencies are able to
account for these types of activities. Over time, Congress has revisited their use, structure, and
solvency; conducted oversight through hearings and the review of audits; and considered
legislation amending the revolving funds, either through proposals offered by Members or at the
request of legislative branch agencies.
Revolving funds must be established statutorily. They may be established for a number of
reasons, including a desire (1) to provide separate accounting for transactions between agencies
or business-type transactions, (2) to isolate and simplify accounting for a single activity, or (3) to
increase flexibility and efficiency of operations. Receipts generated from revolving-fund
transactions are returned to the individual funds and may be expended without further
congressional action, although expenditures are confined to authorized uses.2 While revolving
funds may receive additional budget authority from the legislative branch appropriations bills, the
appropriations measures are generally not the primary means of support. Revolving funds are
generally intended to operate on a self-sustaining basis with funds retained in the account rather
than returned to the U.S. Treasury. Authority to spend funds is provided for in law. The period of
availability for amounts in revolving funds also differs depending upon the budget authority
provided in the annual appropriations bills. While amounts in the latter are generally available for
the fiscal year, unless otherwise specified, amounts in many of the funds are available without
fiscal year limitation.
The legislative branch currently has 26 revolving funds, including seven funds for the House of
Representatives, nine for the Senate, five for the Architect of the Capitol, four for the Library of
Congress, and one for the Government Printing Office. As of the close of FY2008, the funds
ranged in size from $10,000 for the Senate Computer Center fund to $216.5 million for the
Government Printing Office revolving fund. In contrast, the legislative branch appropriation for
FY2010 was equal to $4.65 billion.3

1 U.S. Government Accountability Office, A Glossary of Terms Used in the Federal Budget Process, GAO-05-734SP,
September 2005, p. 88, http://www.gao.gov/new.items/d05734sp.pdf.
2 The Government Accountability Office provides the following explanation on the difference between revolving and
appropriated funds: “Under the typical or ‘traditional’ funding arrangement, any money an agency receives from any
source outside of its congressional appropriations must, unless Congress has provided otherwise, be deposited in the
Treasury to the credit of the appropriate general fund receipt account. 31 U.S.C. § 3302(b). Absent an appropriation, an
agency may not withdraw money from a general fund receipt account. Congress provides the agency’s operating funds
by making direct appropriations from the general fund of the Treasury.” U.S. Government Accountability Office,
Principles of Federal Appropriations Law, Third Edition, Volume III, GAO-08-9788P, September 2008, pp. 12-85 -
12-86, http://www.gao.gov/special.pubs/d08978sp.pdf. An example is provided on pp. 12-90.
3 P.L. 111-68, 123 Stat. 2023, October 1, 2009.
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Over time, the revolving funds have grown in number and size, undergone numerous
reorganizations and legislative amendments, and been subject to the oversight of congressional
committees and audits and investigations by the Government Accountability Office (GAO)4. This
report traces the establishment, use, and recent development of these funds.5 Where available, the
current status of funds is provided, using standard federal government budget object
classifications.6
In recent years, legislation has been enacted (1) establishing, consolidating, and repealing
legislative branch revolving funds; (2) modifying the use of the funds; (3) requiring the deposit of
receipts associated with some activities while prohibiting expenses associated with others; (4)
limiting obligational authority; (5) allowing a temporary transfer between accounts; and, in the
case of the Government Printing Office, (6) providing an appropriation to the fund. Provisions
addressing the legislative branch revolving funds have been included in the annual and
supplemental appropriations bills as well as authorizing legislation. While some of the revolving
funds legislation has been focused primarily on financial management, revolving funds have also
been amended in response to new programs or activities (for example, the Capitol Visitor Center
Act) or broader changes in congressional organization (for example, the U.S. Capitol Police and
Library of Congress Police Merger Implementation Act).7
House of Representatives
The House of Representatives has operated revolving funds for decades. Table 1 provides a
summary of the House revolving funds using data from the Statements of Disbursements of the
House as compiled by the Chief Administrative Officer of the House. Subsequent sections
provide additional information on each fund and expenditures for these periods. For each section,
data for the fourth quarter and for FY2008 are shown.

4 The Legislative Reorganization Act of 1970 gave GAO the authority to audit organizations conducting activities or
providing services on the Capitol Grounds (40 U.S.C. § 5108). Previous GAO authority to conduct audits of executive
and legislative branch accounts were contained in the Budget and Accounting Act of 1921 (P.L. 13, title III, sec. 304,
42 Stat. 23, June 10, 1921), and the Accounting and Auditing Act of 1950 (P.L. 784, sec. 110, 64 Stat. 834, September
12, 1950).
5 This report does not examine other types of funds, including gift and trust funds. For more information on other types
of funds, see U.S. Government Accountability Office, Principles of Federal Appropriations Law, Third Edition,
Volume III, GAO-08-9788P, September 2008, http://www.gao.gov/special.pubs/d08978sp.pdf; and U.S. General
Accounting Office, Federal Trust and Other Earmarked Funds: Answers to Frequently Asked Questions, GAO-01-
199S, January 1, 2001, http://www.gao.gov/new.items/d01199sp.pdf.
6 These categories of spending, also known as Budget Object Classes, are derived from U.S. Office of Management and
Budget, OMB Circular A-11, 2009 edition, http://www.whitehouse.gov/omb/Circulars_a11_current_year_a11_toc.
7 For more information on the Capitol Visitor Center see CRS Report RL31121, The Capitol Visitor Center: An
Overview, by Stephen W. Stathis and for more information on the Library of Congress Police and Capitol Police
merger see P.L. 110-178, 121 Stat. 2546, January 7, 2008; 2 U.S.C. § 1901 note.
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Table 1. Summary of Revolving Funds Expenditures of the
U.S. House of Representatives
fourth quarter 2008 and FY2008
July 1, 2008-
October 1, 2007-
Category
September 30, 2008
September 30, 2008
House Recording Studio
$0
$22,966
House Services Revolving Fund
$609,322
$2,074,388
Telecommunications Revolving Fund
$2,630,918
$11,675,430
Equipment Revolving Fund
$566,366
$7,002,661
House Page Revolving Fund
$191,905
$662,108
Stationery Revolving Fund
$1,351,153
$6,628,045
Source: U.S. Congress, Statement of Disbursements of the House, as compiled by the Chief Administrative Officer, July
1, 2008, to September 30, 2008, part 3 of 3 (Washington, GPO: 2008).
Notes: Figures are rounded to the nearest dollar.
House Recording Studio Revolving Fund
The House Recording Studio was established in 1956 to “assist Members of the House of
Representatives in making disk, film, and tape recordings, and in performing such other functions
and duties in connection with the making of such recordings as may be necessary.”8 It was
preceded by the “Joint Senate and House Recording Facility.” The House Recording Studio is
currently operated by the Chief Administrative Officer of the House, who is responsible for
setting the price of disk, film, or tape recordings and collecting associated fees.9 These fees are
deposited in a revolving fund account in the Treasury of the United States and used for the “care,
maintenance, operation, and other expenses of the studio.”10 The Speaker may appoint three
Members of the House to provide direction for the studio and issue rules and regulations relating
to operation and expenditures. Table 2 provides information on disbursements during the final
quarter of FY2008 and for all four quarters of FY2008.

8 P.L. 84-624, ch. 453, sec. 105, 70 Stat. 370, June 27, 1956; 2 U.S.C. § 123b. GAO has performed numerous audits of
the House Recording Studio revolving fund at the request of the Clerk of the House. For the most recent example see
U.S. General Accounting Office, Financial Audit: House Recording Studio Revolving Fund for the Periods Ended
9/30/93 and 9/30/92, AIMD-95-11, November 8, 1994, http://www.gao.gov/archive/1995/ai95011.pdf.
9 P.L. 104-186, 110 Stat. 1735, August 20, 1996. The Clerk of the House formerly performed these duties. The House
of Representatives Administrative Reform Technical Corrections Act transferred these duties to the newly created
position of Chief Administrative Officer of the House.
10 Ibid.
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Table 2. House Recording Studio Revolving Fund
July 1, 2008-
October 1, 2007-
Category
September 30, 2008
September 30, 2008
Rent, Communications, Utilities
$0
$22,966
Total $0
$22,966
Source: U.S. Congress, Statement of Disbursements of the House, as compiled by the Chief Administrative Officer, July
1, 2008, to September 30, 2008, part 3 of 3 (Washington, GPO: 2008), p. 2947-2948.
Notes: Figures are rounded to the nearest dol ar. Total figures may not be equal because of rounding.
House Services Revolving Fund
The House services revolving fund was established by the FY2005 Consolidated Appropriations
Act.11 The act terminated three predecessor revolving funds—House barber shops revolving fund,
House beauty shop revolving fund, and House restaurant revolving fund12—and transferred
remaining deposits in those funds into the new fund. The fund receives amounts relating to the
operation of the barber shop, beauty shop, and restaurant system, as well as amounts received
related to the provision of mail services to non-House entities. Funds may be expended by the
Chief Administrative Officer (CAO), subject to the approval of the House Appropriations
Committee.
The provision was amended in 2005 to include funds related to user fees for the House staff
exercise facility.13 The FY2008 Consolidated Appropriations Act expanded the scope of fund by
authorizing the CAO to designate these funds, upon approval, for “purposes relating to energy
and water conservation and environmental activities carried out in buildings, facilities, and
grounds under the Chief Administrative Officer’s jurisdiction.”14 The FY2009 budget request
included proposed language, which was included in the FY2009 Omnibus Appropriations Act,15
directing the CAO to “deposit all amounts received as promotional rebates and incentives on
credit card purchases, balances, and payments” into this fund.16 Table 3 provides information on
the expenditures related to this revolving fund for two different periods in FY2008.

11 P.L. 108-447, December 8, 2004, 118 Stat. 3175; 2 U.S.C. § 117m.
12 These funds had been created by P.L. 93-554, 88 Stat. 1776, December 27, 1974; P.L. 91-145, 83 Stat. 347,
December 12, 1969; and 54 Stat. 1056, October 9, 1940. GAO performed numerous audits of the House of
Representatives beauty shop revolving fund and the House restaurant revolving fund, which preceded the House
services revolving fund. These requests were made by the Clerk of the House and then, following the establishment of
the office, the Chief Administrative Officer. The audits of the former revolving fund were conducted pursuant to the
FY1970 Legislative Branch Appropriations Act. For the most recent example see U.S. General Accounting Office,
Financial Audit: House Beauty Shop Revolving Fund for the Year Ended 9/30/93 and 9 Months Ended 9/30/92, AIMD-
95-82, April 14, 1995, http://www.gao.gov/archive/1995/ai9582.pdf; and U.S. General Accounting Office, Financial
Audit: House Stationery Revolving Fund for Year Ended 09/30/93 and 3 Months Ended 09/30/92, AIMD-95-32, March
30, 1995, http://www.gao.gov/archive/1995/ai9532.pdf.
13 P.L. 109-13, 119 Stat. 272, May 11, 2005.
14 P.L. 110-161, 121 Stat. 2225, December 26, 2007.
15 P.L. 111-8, 123 Stat. 817, March 11, 2009.
16 Office of Management and Budget, Appendix, Budget of the United States Government, FY2009, (Washington: GPO,
2008), p. 19. Legislative Branch requests are “included in the budget by the President without change” (31 U.S.C.
§1105).
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Table 3. House Services Revolving Fund
July 1, 2008-
October 1, 2007-
Category
September 30, 2008
September 30, 2008
Travel $0
$16,740
Transportation of Things
$845
$1,691
Other Services
$532,410
$1,882,835
Supplies and Materials
$1,948
$5,825
Equipment $74,119
$167,298
Total $609,322
$2,074,388
Source: U.S. Congress, Statement of Disbursements of the House, as compiled by the Chief Administrative Officer, July
1, 2008, to September 30, 2008, part 3 of 3 (Washington, GPO: 2008), p. 2946.
Notes: Figures are rounded to the nearest dol ar. Total figures may not be equal because of rounding.
Telecommunications Revolving Fund
A request for a revolving fund for telecommunications expenses was included in the FY2005
budget request.17 The FY2005 Consolidated Appropriations Act included language establishing
the net expenses of telecommunications revolving fund for funds deposited by the CAO from
“amounts provided by legislative branch offices to purchase, lease, obtain, and maintain the data
and voice telecommunications services and equipment located in such offices.”18 The CAO may
expend the funds for these purposes without fiscal year limitation. Table 4 shows the expenses
covered by this fund for telecommunications and the Wide Area Network.
Table 4. Telecommunications Revolving Fund
July 1, 2008-
October 1, 2007-
Category
September 30, 2008
September 30, 2008
Telecommunications
Rent, Communication, Utilities $2,257,129
$10,606,101
Other Services
$104,965
$254,853
Equipment $133,588
$267,176
Wide Area Network
Rent, Communication, Utilities $135,235 $547,300
Total $2,630,918
$11,675,430
Source: U.S. Congress, Statement of Disbursements of the House, as compiled by the Chief Administrative Officer, July
1, 2008, to September 30, 2008, part 3 of 3 (Washington, GPO: 2008), p. 2938-2939.
Notes: Figures are rounded to the nearest dol ar. Total figures may not be equal because of rounding.

17 Office of Management and Budget, Appendix, Budget of the United States Government, FY2005 (Washington: GPO,
2005), p. 23.
18 P.L. 108-447, 118 Stat. 3174, December 8, 2004; 2 U.S.C. § 112h.
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Equipment Revolving Fund
The net expenses of equipment revolving fund was established in 2003 to contain funds deposited
by the CAO from amounts provided by offices of the House to “purchase, lease, obtain, and
maintain the equipment.”19 The fund also includes Member offices expenditures for furniture
expenses in district offices. The CAO may use these funds to support these purposes without
fiscal year limitation. The law was amended in 2004 with language stating that this fund does not
cover items covered by the net expenses of telecommunications revolving fund.20 The
expenditures of the House equipment revolving fund by category are contained in Table 5.
Table 5. House Equipment Revolving Fund
July 1, 2008-
October 1, 2007-
Category
September 30, 2008
September 30, 2008
Transportation of Things
$19,800
$149,400
Rent, Communication, Utilities
$145 $614
Other Services
$0
$1,659
Equipment $546,420
$6,850,988
Total $566,366
$7,002,661
Source: U.S. Congress, Statement of Disbursements of the House, as compiled by the Chief Administrative Officer, July
1, 2008, to September 30, 2008, part 3 of 3 (Washington, GPO: 2008), p. 2928.
Notes: Figures are rounded to the nearest dol ar. Total figures may not be equal because of rounding.
House Page Revolving Fund
In 1983, Congress established the page revolving fund.21 The fund contains amounts received by
the CAO22 for lodging and meals provided to House pages.23 The CAO may disburse amounts in
the fund for expenses related to the provision of these services, as determined by the Clerk of the
House and subject to regulations of the House of Representatives Page Board. The House
inspector general examined the use of the revolving fund and proposed recommendations in
1999.24 Total personnel and nonpersonnel expenses for FY2008 are listed in Table 6.

19 P.L. 108-7, 117 Stat. 353, February 20, 2003; 2 U.S.C. § 112g.
20 P.L. 108-447, 118 Stat. 3174, December 8, 2004.
21 P.L. 98-51, 97 Stat. 269, July 14, 1983; 2 U.S.C. § 88b-5.
22 House pages are paid for their services, with “automatic deductions ... made for federal and state taxes, social
security, and the Residence Hall fee.” See also http://pageprogram.house.gov/experience.html.
23 P.L. 104-186, 110 Stat. 1735, August 20, 1996. The Clerk of the House formerly performed these duties. The House
of Representatives Administrative Reform Technical Corrections Act transferred these duties to the newly created
position of Chief Administrative Officer of the House.
24 U.S. Congress, U.S. House of Representatives, Office of Inspector General, Page Residence Revolving Fund Not
Always Used As Intended, Report No. 99-CLK-03, May 25, 1999.
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Table 6. House Page Revolving Fund
July 1, 2008-
October 1, 2007-
Category
September 30, 2008
September 30, 2008
Salaries, Officers, and Employees
Other Services
$40,668
$122,004
Supplies and Materials
$0
$1,160
Nonpersonnel
Travel $1,294
$3,752
Printing and Reproduction
$1,213
$4,511
Other Services
$46,617
$153,784
Supplies and Materials
$102,113
$376,897
Total $191,905
$662,108
Source: U.S. Congress, Statement of Disbursements of the House, as compiled by the Chief Administrative Officer, July
1, 2008, to September 30, 2008, part 3 of 3 (Washington, GPO: 2008), p. 2964.
Notes: Figures are rounded to the nearest dol ar. Total figures may not be equal because of rounding.
Stationery Revolving Fund
The stationery revolving fund was established in 1947.25 The fund contains amounts received by
the stationery room (renamed the Office Supply Service) for the sale of supplies to Members,
officers, and committees. Table 7 lists the categories of expenses covered by this revolving fund
in FY2008.
Table 7. House Stationery Revolving Fund
July 1, 2008-
October 1, 2007-
Category
September 30, 2008
September 30, 2008
General Expenditures
Other Services
$21,833
$96,354
Nonpersonnel
Franked Mail
$58,874
$265,455
Rent, Communication, Utilities
$450
$2,365
Printing and Reproduction
$0
$93
Other Services
$95,673
$352,508
Supplies and Materials
$1,169,339
$5,897,602
Equipment $4,984
$13,668
Total $1,351,153
$6,628,045

25 P.L. 80-197, ch. 262, 61 Stat. 366, July 17, 1947; 2 U.S.C. § 46b-1.
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Source: U.S. Congress, Statement of Disbursements of the House, as compiled by the Chief Administrative Officer, July
1, 2008, to September 30, 2008, part 3 of 3 (Washington, GPO: 2008), p. 2836.
Notes: Figures are rounded to the nearest dol ar. Total figures may not be equal because of rounding.
House of Representatives Revolving Fund
The House of Representatives revolving fund was established in the FY2004 Consolidated
Appropriations Act.26 The fund may contain appropriated funds, donated funds, and interest on
the balance of the fund. Funds may be expended by the CAO upon notification to the House
Appropriations Committee. A detailed accounting of this fund is not provided in the quarterly
disbursement documents.
Senate
The Senate has used revolving funds for many years to support the operation of business-like
activities. Table 8 provides information for FY2008 on the Senate revolving funds from the
Report of the Secretary of the Senate. A section on each revolving fund, including statutory
history and more detailed information from the Secretary’s report, follows. Data for the House
and Senate tables are presented differently because the Secretary of the Senate provides data on a
semi-annual period, whereas the Chief Administrative Officer of the House provides data
quarterly. In addition, the Senate provides a summary of each revolving fund’s revenues (net of
expenditures). This data is not provided by the House.
Table 8. Summary of Revolving Fund Expenditures of the U.S. Senate
FY2008 and total revenues (net of expenditures)
October 1, 2007-
April 1, 2008-
Total Revenues
Revolving Fund
March 31, 2008
September 30, 2008
(net of expenditures)
Computer Center
$0
$0
$10,000
Gift Shop
$83,908
$162,232
$1,935,568
Hair Care Services
-$1,012
$6,511
-$319,591
Office of Public Records
$382
$19,430
$135,645
Stationery Al owances
$81,749
$108,959
-$833,641
Health Promotion
$5,384
$4,758
$16,336
Daniel Webster Page
$10,939 -$12,048 $208,810
Residence
Recording Studio
$133,619
-$456,850
$1,258,788
Photographic Studio
$21,864
$60,157
$520,806
Source: U.S. Congress, Senate, Report of the Secretary of the Senate from October 1, 2007 to March 31, 2008, Part
II, 110th Cong., 2nd sess. S.Doc. 110-15, pt. 2 (Washington: GPO, 2008); and U.S. Congress, Senate, Report of the
Secretary of the Senate from April 1, 2008 to September 30, 2008, Part II, 110th Cong., 2nd sess. S.Doc. 110-19, pt. 2
(Washington: GPO, 2008).
Notes: Figures are rounded to the nearest dollar.

26 P.L. 108-199, 118 Stat. 450, January 23, 2004, 2 U.S.C. § 95e.
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Senate Computer Center Revolving Fund
Established in 1976, the Senate Computer Center revolving fund is a contingent fund of the
Senate.27 Computer functions are operated by the Sergeant at Arms and Doorkeeper of the Senate
(hereafter Sergeant at Arms) as part of the office’s technology support services (formerly the
Computer Center).
Pursuant to 2 U.S.C. § 123d, the revolving fund is used for the deposit of funds received from
computer contracts and for payment of associated personnel. The Sergeant at Arms “is authorized
to enter into contracts with any agency or instrumentality of the legislative branch for the use of
any available time on the Senate computer.” All contracts established under this provision must
be approved by the Committee on Rules and Administration and require full advance payment
and a provision for refunds if all computer time is not utilized.28
Deposits from the revolving fund can be used for three purposes: (1) to pay the salaries of
personnel, in addition to regular employees of the computer center, needed to fulfill contracts for
computer time; (2) to pay “agency contributions” for retirement, health care, and other benefits
for additional personnel; and (3) to provide refunds to entities that did not utilize all of the
contracted computer time.29 Additionally, the Secretary of the Senate is required to withdraw all
funds in excess of $100,000, other than amounts required to provide refunds (if any), within 90
days after the end of any fiscal year and deposit the funds in the U.S. Treasury as miscellaneous
receipts.30 Table 9 lists the balance for the Senate Computer Center revolving fund for FY2008
and a summary of the revolving fund’s revenues (net expenditures).
Table 9. Senate Computer Center Revolving Fund
October 1, 2007-
April 1, 2008-
Total Revenues
Category
March 31, 2008
September 30, 2008
(net of expenditures)
Net Office Expenses
$0
$0
$10,000
Totals $0
$0
$10,000
Unexpended
Balance
$10,000 $10,000 $10,000
Source: U.S. Congress, Senate, Report of the Secretary of the Senate from October 1, 2007 to March 31, 2008, Part
II, 110th Cong., 2nd sess. S.Doc. 110-15, pt. 2 (Washington: GPO, 2008), p. 1808; and U.S. Congress, Senate,
Report of the Secretary of the Senate from April 1, 2008 to September 30, 2008, Part II, 110th Cong., 2nd sess. S.Doc.
110-19, pt. 2 (Washington: GPO, 2008), p. 1884.
Notes: Figures are rounded to the nearest dollar. Total and unexpended balance figures may not be equal
because of rounding.

27 P.L. 94-303, 90 Stat. 614, June 1, 1976.
28 2 U.S.C. § 123d (b).
29 2 U.S.C. § 123d (a)(2).
30 2 U.S.C. § 123d (a)(3).
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Senate Gift Shop Revolving Fund
Established in 1992, the Senate Gift Shop revolving fund contains all proceeds collected or
received by the Secretary of the Senate from the Senate Gift Shop.31 Pursuant to 2 U.S.C. §
121d(c), the Secretary can use the revolving fund for expenses related to operation of the gift
shops, including supplies, equipment, and other supplies, and to “reimburse the Senate
appropriations account, appropriated under the heading ‘Salaries, Officers and Employees’ and
‘Office of the Secretary,’ for amounts used from such account to pay the salaries of employees of
the Senate Gift Shop.”32 The initial capital, not to exceed $300,000, was transferred from the
Senate stationery revolving fund.33 In 1994, the Senate authorized additional capitalization
subject to the approval of the Senate Committee on Appropriations, through a transfer of up to
$300,000 “from any Senate appropriations account with respect to which the Secretary has
disbursing authority.”34
The gift shop revolving fund has twice been amended to provide the Secretary with the authority
to transfer gift shop funds to other sources. The FY2002 Legislative Branch Appropriation Act
provided the Secretary with the authority to transfer to the Capitol Preservation Fund the “net
profits (as determined by the Secretary) from sales of items by the Senate Gift Shop which are
intended to benefit the Capitol Visitor Center.”35 In 2007, the Senate further amended the
Secretary’s authority by allowing the transfer of proceeds from the sale of holiday ornaments to
the Senate Employee Child Care Center.36 Table 10 lists the status of the gift shop revolving fund
for FY2008 and a summary of the revolving funds revenues (net expenditures).
Table 10. Senate Gift Shop Revolving Fund
October 1, 2007-
April 1, 2008-
Total Revenues
Category
March 31, 2008
September 30, 2008
(net of expenditures)
Net Revenues
$821,138
$628,929
$15,174,024
Net Office Expenses
$0
$0
-$4,146
Transportation of Things
-$3,884
-$3,377
-$40,595
Rent, Communications,
-$1,129 -$1,262 -$34,287
and Utilities
Other Contractual
-$615 $0
-$42,758
Services
Supplies and Materials
-$731,603
-$462,058
-$13,076,753

31 P.L. 102-392, 106 Stat. 1706, October 6, 1992; 2 U.S.C. § 121d.
32 2 U.S.C. § 121d (c)(1).
33 2 U.S.C. § 121d (e). Audit authority is not included in the Gift Shop revolving fund statute. GAO, however, has
performed audits of the fund at the request of the Secretary of the Senate. For the most recent example see U.S.
Government Accountability Office, Financial Audit: U.S. Senate Gift Shop Revolving Fund’s Fiscal Years 2002 and
2001 Financial Statements, GAO-04-906, August 27, 2004, http://www.gao.gov/products/GAO-04-906.
34 P.L. 103-238, 108 Stat. 1462, July 22, 1994; 2 U.S.C. § 121d note.
35 P.L. 107-68, 115 Stat. 568, November 12, 2001; 2 U.S.C. § 121d (c)(2).
36 P.L. 110-39, 121 Stat. 231, June 21, 2007; 2 U.S.C. § 121d (c)(3). P.L. 110-39 added subsection (c)(3) designating
proceeds from holiday ornament sales in the Senate gift shop to the Senate Employee Child Care Center. The funds can
be used to pay for necessary activities and expenses of the child care center “including scholarships, education supplies,
and equipment.”
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October 1, 2007-
April 1, 2008-
Total Revenues
Category
March 31, 2008
September 30, 2008
(net of expenditures)
Acquisition of Assets
$0
$0
-$39,917
Total $83,908
$162,232
$1,935,568
Unexpended
Balance
$2,373,335 $2,535,568 $2,535,568
Source: U.S. Congress, Senate, Report of the Secretary of the Senate from October 1, 2007 to March 31, 2008, Part
II, 110th Cong., 2nd sess. S.Doc. 110-15, pt. 2 (Washington: GPO, 2008), p. 1811; and U.S. Congress, Senate,
Report of the Secretary of the Senate from April 1, 2008 to September 30, 2008, Part II, 110th Cong., 2nd sess. S.Doc.
110-19, pt. 2 (Washington: GPO, 2008), p. 1887.
Notes: Figures are rounded to the nearest dollar. Total and unexpended balance figures may not be equal
because of rounding.
Senate Hair Care Services Revolving Fund
The Senate hair care revolving fund was established as part of the Legislative Branch
Appropriations Act of 199937 to replace the Senate barber shops revolving fund. Pursuant to 2
U.S.C. § 121b-1, the fund is the depository for income and is used to meet hair service expenses.
The Legislative Branch Appropriations Act of 2000 amended the hair care services revolving
fund to provide an exemption from prohibitions against selling merchandise and advertising on
Capitol Grounds.38 Subject to the approval of the Senate Committee on Rules and Administration,
hair care services was allowed to sell and advertise in the Senate Office Buildings or on Capitol
Grounds.39 The Consolidated Appropriations Act of 2001 further amended the statue by requiring
that agency contributions for Senate hair care services’ employees be “paid from the
appropriations account for ‘Salaries, Officers and Employees.’”40
At its inception in October 1998, the fund received a transfer of $480,814.10 from the barber
shop’s revolving fund.41 Table 11 lists the receipts and expenses for the Senate hair care services
revolving fund for FY2008 and a summary of the revolving fund’s revenues (net expenditures).

37 P.L. 105-275, 112 Stat. 2434, October 21, 1998; P.L. 106-57, 113 Stat. 412, September 29, 1999; and P.L. 106-554,
114 Stat. 2763, 2763A-96, December 21, 2000.
38 40 U.S.C. § 5104 (c) prohibits the following activities on Capitol Grounds: (1) offer or expose any article for sale; (2)
display a sign, placard, or other form of advertisement; or (3) solicit fares, alms, subscriptions, or contributions.
39 P.L. 106-57, 113 Stat. 412, September 29, 1999; 2 U.S.C. § 121b-1 (c)(3).
40 P.L. 106-554, 114 Stat. 2763, 2763A-96, December 21, 2000; 2 U.S.C. § 121b-1 (c)(4). Audit authority is not
included in the hair care services revolving fund statute. GAO, however, has performed audits of the predecessor barber
shop fund at the request of the Senate Sergeant at Arms. For the most recent example see U.S. General Accounting
Office, Audit of the Senate Barber Shops Revolving Fund for Calendar 1981 , AFMD-83-11, October 18, 1982,
http://www.gao.gov/products/AFMD-83-11.
41 U.S. Congress, Senate, Report of the Secretary of the Senate from October 1, 1998 to March 31, 1999,Part II, 106th
Cong., 2nd sess., S.Doc. 106-5 (Washington: GPO, 1999), p. 1280.
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Table 11. Senate Hair Care Services Revolving Fund
October 1, 2007-
April 1, 2008-
Total Revenues
Category
March 31, 2008
September 30, 2008
(net of expenditures)
Net Revenues
$213,864
$239,679
$4,118,735
Net Payroll Expenses
-$204,178
-$223,086
-$4,197,239
Travel and
$0 $0
-$7,211
Transportation
Rent, Communications,
$0 $0 -$36
and Utilities
Printing and
$0 $0
-$8,125
Reproduction
Other Contractual
$0 $0
-$15,439
Services
Supplies and Materials
-$7,258
-$9,322
-$194,568
Acquisition of Assets
-$3,440
-$760
-$15,708
Totals -$1,012
$6,511
-$319,591
Unexpended
Balance
$154,712 $161,223 $161,223
Source: U.S. Congress, Senate, Report of the Secretary of the Senate from October 1, 2007 to March 31, 2008, Part
II, 110th Cong., 2nd sess. S.Doc. 110-15, pt. 2 (Washington: GPO, 2008), p. 1816; and U.S. Congress, Senate,
Report of the Secretary of the Senate from April 1, 2008 to September 30, 2008, Part II, 110th Cong., 2nd sess. S.Doc.
110-19, pt. 2 (Washington: GPO, 2008), p. 1893.
Notes: Figures are rounded to the nearest dollar. Total and unexpended balance figures may not be equal
because of rounding.
Senate Office of Public Records Revolving Fund
The Office of Public Records “receives, processes, and maintains records, reports, and other
documents filed with the Secretary of the Senate involving the Federal Election Campaign Act, as
amended; the Lobbying Disclosure Act of 1995; the Senate Code of Official Conduct: Rule 34,
Public Financial Disclosure; Rule 35, Senate Gift Rule Filings; Rule 40, Registration of Mass
Mailing; Rule 41, Political Fund Designees; and Rule 41(6), Supervisor’s Reports on Individuals
Performing Senate Services; and Foreign Travel Reports.”42 Created in 1989, the Office of Public
Records revolving fund supports the Senate Office of Public Records43 and “[a]ll moneys
received on and after October 1, 1989, by the Senate Office of Public Records from fees and
other charges for services shall be deposited to the credit of the revolving fund.”44 Initial money
in the revolving fund was transferred in FY1990. At that time, the Secretary of the Senate was
authorized to transfer up to $30,000 from the Senate “Miscellaneous Items” account to the

42 U.S. Congress, Senate Committee on Appropriations, Subcommittee on Legislative Branch, Legislative Branch
Appropriations for Fiscal Year 1997, hearing on H.R. 5521, 109th Cong., 2nd sess., S.Hrg. 109-302, part 2 (Washington:
GPO, 2006), p. 132.
43 P.L. 101-163, 103 Stat. 1047, November 21, 1989.
44 2 U.S.C. § 68-7 (b).
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revolving fund.45 Table 12 lists the receipts and expenses for the Senate Office of Public Records
revolving fund for FY2008 and a summary of the revolving fund’s revenues (net expenditures).
Table 12. Senate Office of Public Records Revolving Fund
October 1, 2007-
April 1, 2008-
Total Revenues
Category
March 31, 2008
September 30, 2008
(net of expenditures)
Net Revenues
$5,602
$19,430
$248,304
Net Office Expenses
$0
$0
$213,849
Rent, Communications,
$0 $0 $433
and Utilities
Other Contractual
-$5,220 $0 $235,677
Services
Supplies and Materials
$0
$0
$2,000
Acquisition of Assets
$0
$0
$88,398
Totals $382
$19,423
$135,645
Unexpended
Balances
$146,215 $165,645 $165,645
Source: U.S. Congress, Senate, Report of the Secretary of the Senate from October 1, 2007 to March 31, 2008, Part
II, 110th Cong., 2nd sess. S.Doc. 110-15, pt. 2 (Washington: GPO, 2008), p. 1810; and U.S. Congress, Senate,
Report of the Secretary of the Senate from April 1, 2008 to September 30, 2008, Part II, 110th Cong., 2nd sess. S.Doc.
110-10, pt. 2 (Washington: GPO, 2008), p. 1886.
Notes: Figures are rounded to the nearest dollar. Total and unexpended balance figures may not be equal
because of rounding.
Senate Revolving Fund for Stationery Allowances
Created in 1957 by the Supplemental Appropriations Act, the Senate revolving fund for stationery
allowances supports the Senate stationery store and the purchase of Senate stationery. Funds for
the revolving fund initially came from three sources, including
(1) the unexpended balance of the appropriation “Contingent Expenses, Senate, Stationery,
fiscal year 1957”, (2) any amounts hereafter appropriated for stationery allowances of the
President of the Senate and of Senators, and for stationery for use of committees and officers
of the Senate, and (3) any undeposited amounts heretofore received, and any amounts here-
after received as proceeds of sales by the stationery room of the Senate.46
The Senate has twice amended the stationery revolving fund statute to authorize reversion to the
U.S. Treasury of unexpended stationery funds of the Senate and the President of the Senate. The
FY1969 Legislative Branch Appropriations Act provided that Senate’s unexpended stationery
allowances at the end of FY1969, and subsequent years, would revert to the Treasury’s general

45 2 U.S.C. § 68-7 (e). GAO, in an agreement with the Secretary of the Senate, has studied the “receipt and
disbursement processing and related procedures applicable to the Office of Public Records Revolving Fund.” For the
most recent study see U.S. Government Accountability Office, Agreed-Upon Procedures: Senate Office of Public
Records Revolving Fund, Fiscal Years 2006 and 2007, GAO-08-201R, December 7, 2007, http://www.gao.gov/
new.items/d08201r.pdf.
46 P.L. 85-58, 71 Stat. 188, June 21, 1957; 2 U.S.C. § 46a-1.
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fund.47 The FY1970 Legislative Branch Appropriations Act provided for identical reversions for
the President of the Senate’s stationery funds.48
The FY1973 Supplemental Appropriations Act renumbered sections of the revolving fund statute
and removed reference to stationery allowances appropriated to individual Senators as a source
for the revolving fund.49 The FY1980 Supplemental Appropriations Act further amended 2 U.S.C.
§ 46a-1 to remove references to Senate committees. The language was changed from “stationery
for use of committees and officers of the Senate” to “officers of the Senate and the Conference of
the Majority and the Conference of the Minority of the Senate.”50 The FY1998 Legislative
Branch Appropriations Act further amended the revolving fund statute to add the following
sentence: “Disbursements from the fund shall be made upon vouchers approved by the Secretary
of the Senate, or his designee.”51
The law (2 U.S.C. § 46a-1), however, also established requirements for the disposition of
unexpended balances in the revolving fund. It required that all appropriations in the account be
available until expended except for “(1) the balance of any amount appropriated for stationery for
use of committees and officers of the Senate which remains unexpended at the end of any fiscal
year and (2) allowances which are not available for obligation due to vacancies or waiver of
entitlement thereto.”52 Any unexpended appropriations from these two categories are withdrawn
from the revolving fund and deposited in the general fund of the U.S. Treasury. The FY1999
Legislative Branch Appropriations Act authorized the Secretary of the Senate, subject to the
approval of the Senate Appropriations Committee,
to provide up to $1,000,000 for capitalization purposes to the revolving fund ... , by
transferring to such revolving fund any funds available from any Senate appropriation
account, with respect to which he has disbursement authority, for the fiscal year in which the
transfer is made (or for any preceding fiscal year) or which have been made available until
expended; and any moneys so transferred shall be available for use in like manner and to the
same extent as the moneys in such revolving fund which were not transferred thereto
pursuant to this section.53
Table 13 lists the receipts and expenses for the stationery revolving fund for FY2008 and a
summary of the revolving funds revenues (net expenditures).

47 P.L. 90-417, 82 Stat. 413, July 23, 1968.
48 P.L. 91-145, 83 Stat. 342, December 12, 1969.
49 P.L. 92-607, 86 Stat. 1508, October 31, 1972; 2 U.S.C. § 46a-1.
50 P.L. 96-304, 94 Stat. 892, July 8, 1980; 2 U.S.C. § 46a-1. Technical changes to the revolving fund were also made by
P.L. 95-391, 92 Stat. 773, September 30, 1978, and P.L. 97-276, 96 Stat. 1189, October 2, 1982.
51 P.L. 105-55, 111 Stat. 1181, October 7, 1997; 2 U.S.C. § 46a-1.
52 2 U.S.C. § 46a-1.
53 P.L. 101-163, 103 Stat. 10452, November 21, 1989; 2 U.S.C. § 46a-1 note.
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Table 13. Senate Stationery Revolving Fund
October 1, 2007-
April 1, 2008-
Total Revenues
Category
March 31, 2008
September 30, 2008
(net of expenditures)
Net Revenues
$2,774,979
$1,986,564
$44,440,273
Net Payroll Expenses
-$812,500
-$513,500
-$6,116,700
Net Office Expenses
$0
$0
-$643,193
Transportation of Things
$0
$0
-$40,025
Rent, Communications,
-$2,308 -$2,330 -$258,330
and Utilities
Printing and
$0 -$2,200
-$23,238
Reproduction
Other Contractual
$0 $0
-$1,289,788
Services
Supplies and Materials
-$1,878,422
-$1,359,575
-$36,103,015
Acquisition of Assets
$0
$0
-$799,627
Totals $81,749
$108,959
-$833,641
Unexpended
Balance
$422,776 $531,735 $531,735
Source: U.S. Congress, Senate, Report of the Secretary of the Senate from October 1, 2007 to March 31, 2008, Part
II, 110th Cong., 2nd sess. S.Doc. 110-15, pt. 2 (Washington: GPO, 2008), p. 1771; and U.S. Congress, Senate,
Report of the Secretary of the Senate from April 1, 2008 to September 30, 2008, Part II, 110th Cong., 2nd sess. S.Doc.
110-19, pt. 2 (Washington: GPO, 2008), p. 1845.
Notes: Figures are rounded to the nearest dollar. Total and unexpended balance figures may not be equal
because of rounding.
Senate Health Promotion Revolving Fund
The Senate Office of Heath Promotion was established in the FY1990 Legislative Branch
Appropriations Act.54 This office, administered by the Sergeant at Arms and Doorkeeper of the
Senate, was charged with creating “exercise classes and other health serves and activities” to
promote the health and well-being of Senate staff members.55 In performing these duties, the
health promotion office can collect fees, assessments, and other charges to defray program costs.
These funds are then deposited in the Senate Health Promotion revolving fund.56
Money in the revolving fund is available, without fiscal year limitation, for disbursement by the
Secretary of the Senate in support of programs promoting the health of Members, officers, and
employees of the Senate. As part of the Legislative Branch Appropriations Act for FY1992, the
revolving fund statute was amended to require that each December, the Secretary “withdraw from
the fund and deposit in the Treasury of the United States as miscellaneous receipts all moneys in
excess of $5,000 in the fund at the close of the preceding fiscal year.”57 Table 14 lists the receipts

54 P.L. 101-163, 103 Stat. 1044, November 21, 1989; 2 U.S.C. § 121c.
55 2 U.S.C. § 121c (b)(1).
56 2 U.S.C. § 121c (b)(2).
57 P.L. 102-90, 105 Stat. 450, August 14, 1991; 2 U.S.C. § 121c (c). Audit authority is not included in the Health
(continued...)
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and expenses for the Office of Health Promotion revolving fund for FY2008 and a summary of
the revolving fund’s revenues (net expenditures).
Table 14. Office of Senate Health Promotion Revolving Fund
October 1, 2007-
April 1, 2008-
Total Revenues
Category
March 31, 2008
September 30, 2008
(net of expenditures)
Net Revenues
$10,624
$15,622
$217,607
Other Contractual
-$5,240 -$10,864 -$201,271
Services
Totals $5,384
$4,758
$16,336
Unexpended
Balance
$11,578 $16,336 $16,336
Source: U.S. Congress, Senate, Report of the Secretary of the Senate from October 1, 2007 to March 31, 2008, Part
II, 110th Cong., 2nd sess. S.Doc. 110-15, pt. 2 (Washington: GPO, 2008), p. 1809; and U.S. Congress, Senate,
Report of the Secretary of the Senate from April 1, 2008 to September 30, 2007, Part II, 110th Cong., 2nd sess. S.Doc.
110-19, pt. 2 (Washington: GPO, 2008), p. 1885.
Notes: Figures are rounded to the nearest dollar. Total and unexpended balance figures may not be equal
because of rounding.
Daniel Webster Senate Page Residence Revolving Fund
A revolving fund for the Senate page program and residence hall was created in the 1995
Legislative Branch Appropriations Act.58 Named after former Senator Daniel Webster, who has
been credited with arranging for the appointment of the first Senate page,59 the revolving fund
was designed to allow the page residence hall to be self-supporting. The revolving fund contains
“all rental payments and other money collected or received by the Sergeant at Arms with regard
to the Daniel Webster Senate Page Residence.”60 This money, available without fiscal year
limitation, can be used for the operation and maintenance “not normally performed by the
Architect of the Capitol,” including to purchase food and food-related items and to fund page
activities.61 Table 15 lists the receipts and expenses for the page residence revolving fund for
FY2008 and a summary of the revolving fund’s revenues (net expenditures).

(...continued)
Promotion revolving fund statute. GAO, however, has performed audits of the fund at the request of the Senate
Sergeant at Arms. For the most recent example see U.S. General Accounting Office, Financial Audit: Senate Health
Promotion Revolving Fund’s Fiscal Year 2002 Financial Statements, GAO-04-389, March 31, 2004,
http://www.gao.gov/new.items/d04389.pdf.
58 P.L. 103-283, 108 Stat. 1427, July 22, 1994; 2 U.S.C. § 88b-7.
59 Senator Robert Dole, “The First Senate Page,” Historical Almanac of the United States Senate, S.Doc. 100-35, 100th
Cong., 1st sess. (Washington: GPO, 1989), pp. 72-73.
60 P.L. 104-53, 109 Stat. 518, November 19, 1995; 2 U.S.C. § 88b-7 (b). The Legislative Branch Appropriations Act of
1996 amended the deposit requirements to allow the Sergeant at Arms to deposit money donated to the page program in
the revolving fund.
61 2 U.S.C. § 88b-7 (a). Audit authority is not included in the Daniel Webster Senate Page Residence revolving fund
statute. GAO, however, has performed audits of the fund at the request of the Senate Sergeant at Arms. For the most
recent example see U.S. General Accounting Office, Financial Audit: Daniel Webster Senate Page Residence
Revolving Fund’s Fiscal Year 2002 Financial Statements, GAO-04-388, March 31, 2004, http://www.gao.gov/
new.items/d04388.pdf.
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Table 15. Daniel Webster Senate Page Residence Revolving Fund
October 1, 2007-
April 1, 2008-
Total Revenues
Category
March 31, 2008
September 30, 2008
(net of expenditures)
Net Revenues
$94,650
$87,285
$1,834,730
Travel and
$0 $0
-$112,978
Transportation of
Persons
Transportation of Things
-$35
$35
-$2,788
Rent, Communication,
-$8 $0 -$914
and Utilities
Printing and
$0 $0
-$5,781
Reproduction
Other Contractual
-$8,174 -$11,740 -$179,600
Services
Supplies and Materials
-$75,348
-$87,006
-$1,317,864
Acquisition of Assets
-$147
-$621
-$5,994
Totals $10,939
-$12,047
$208,810
Unexpended
Balance
$220,858 $208,810 $208,810
Source: U.S. Congress, Senate, Report of the Secretary of the Senate from October 1, 2007 to March 31, 2008, Part
II, 110th Cong., 2nd sess. S.Doc. 110-15, pt. 2 (Washington: GPO, 2008), p. 1815; and U.S. Congress, Senate,
Report of the Secretary of the Senate from April 1, 2008 to September 30, 2008, Part II, 110th Cong., 2nd sess. S.Doc.
110-19, pt. 2 (Washington: GPO, 2008), pp. 1891-1892.
Notes: Figures are rounded to the nearest dollar. Total and unexpended balance figures may not be equal
because of rounding.
Senate Recording Studio and Senate Photographic Studio
The Senate Recording Studio was created to assist Members and committees of the Senate in
making disks, films, and tape recordings.62 Prior to 1956, the House and Senate jointly operated a
recording facility and administered a joint revolving fund.63 Pursuant to Section 105(a) of the
FY1957 Legislative Branch Appropriations Act, separate House and Senate recording studios
were created.64
Simultaneously, Congress abolished the joint House and Senate recording facility revolving fund
and created two distinct revolving funds, one for the House recording studio and one for the
Senate recording studio.
(i)(1) As soon as practicable after the date of enactment of this Distribution of Act but no
later than September 30, 1956, the equity of the Joint Senate and House Recording Facility

62 2 U.S.C. § 123b (b).
63 P.L. 208, 67 Stat. 439, August 7, 1953. The joint Senate and House Recording Studio Facility revolving fund was
repealed by P.L. 624, 70 Stat. 372, June 27, 1956.
64 70 Stat. 370, June 27, 1956.
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Revolving Fund shall be distributed equally to the Senate and House of Representatives on
the basis of an audit to be made by the General Accounting Office.65
The Senate Recording Studio and the Senate Recording Studio revolving fund existed until 1980,
when the Senate Recording Studio was renamed the Senate Recording and Photographic Studios.
At that time, the revolving fund was also renamed to reflect the addition of the photographic
studio.66
Pursuant to the FY1991 Legislative Branch Appropriations Act, the Senate Recording and
Photographic Studios was abolished and separate recording and photographic studios were
created.
The entity, in the Senate, known (prior to April 1, 1991) as the “Senate Recording and
Photographic Studios” is abolished, and there is established in its stead the following two
entities: the “Senate Recording Studio”, and the “Senate Photographic Studio”; and theer are
transferred, from the entity known (prior to April 1, 1991) as the “Senate Recording and
Photographic Studios” to the Senate Recording Studio all personnel, equipment, supplies,
and funds were are available for, relate to, or are utilized in connection with, recording, and
to the Senate Photographic Studio all personnel, equipment, supplies, and funds which are
available for, relate to, or are utilized in connection with photography.67
Since 1991, the Senate Recording Studio and the Senate Photographic Studio have operated
independently.
Senate Recording Studio Revolving Fund
When the Senate Recording Studio was split from the Senate Photographic Studio, the newly
established Senate Recording Studio revolving fund was provided all but $100,000 from the
abolished Senate Recording and Photographic Studios revolving fund.68 All funds received by the
recording studio are deposited in the recording studio revolving fund and money in the revolving
fund is available for disbursement by the Senate Sergeant of Arms.69 Table 16 lists the receipts
and expenses for the recording studio revolving fund for FY2008 and a summary of the revolving
fund’s revenues (net expenditures).

65 70 Stat. 371, June 27, 1956. The General Accounting Office is now the Government Accountability Office.
66 P.L. 96-304, 94 Stat. 890, July 8, 1980.
67 2 U.S.C. § 123b-1 (a).
68 P.L. 101-520, 104 Stat. 2259, November 5, 1990. P.L. 101-520 provided that “monies in the revolving fund within
the contingent fund of the Senate for the Recording and Photographic Studios, as such fund was in existence
immediately prior to the amendment made by subsection (a), $100,000 shall be deposited in the Senate Photographic
Studio Revolving Fund (as established by the amendment made by subsection (a)) and the remainder shall be deposited
into the Senate Recording Studio Revolving Fund (as so established).”
69 Audit authority is not included in the Senate Recording Studio revolving fund statute. GAO, however, has performed
audits of the fund at the request of the Senate Sergeant at Arms. For the most recent example see U.S. General
Accounting Office, Financial Audit: Senate Recording Studio Revolving Fund Financial Statements for the Periods
Ended 9/30/93 and 3/31/93, AIMD-95-174, August 15, 1995, http://www.gao.gov/archive/1995/ai95174.pdf.
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Table 16. Senate Recording Studio Revolving Fund
October 1, 2007-
April 1, 2008-
Total Revenues
Category
March 31, 2008
September 30, 2008
(net of expenditures)
Net Revenues
$164,696
$190,047
$4,094,865
Travel and
-$173 $0 -$1,443
Transportation of
Persons
Transportation of Things
$0
$0
-$1,023
Rent, Communications,
-$2,065 -$3,335 -$95,753
and Utilities
Printing and
$0 $0
-$1,924
Reproduction
Other Contractual
-$8,307 -$6,700 -$195,790
Services
Supplies and Materials
-$15,961
-$28,375
-$545,116
Acquisition of Assets
-$4,571
-$608,487
-$1,995,029
Totals $133,619
-$456,850
$1,258,788
Unexpended
Balance
$2,402,680 $1,945,830 $1,945,830
Source U.S. Congress, Senate, Report of the Secretary of the Senate from October 1, 2007 to March 31, 2008, Part
II, 110th Cong., 2nd sess. S.Doc. 110-15, pt. 2 (Washington: GPO, 2008), p. 1814; and U.S. Congress, Senate,
Report of the Secretary of the Senate from April 1, 2008 to September 30, 2008, Part II, 110th Cong., 2nd sess. S.Doc.
110-19, pt. 2 (Washington: GPO, 2008), p. 1890.
Notes: Figures are rounded to the nearest dollar. Total and unexpended balance figures may not be equal
because of rounding.
Senate Photographic Studio Revolving Fund
When the Senate Photographic Studio was split from the Senate Recording Studio, the Senate
Photographic Studio revolving fund was provided $100,000 from the abolished Senate Recording
and Photographic Studios revolving fund.70 Since that time, all money received by the
photographic studio is deposited in the revolving fund and are available for disbursement by the
Sergeant at Arms and Doorkeeper of the Senate.71 Table 17 lists the receipts and expenses for the
photographic studio revolving fund for FY2008 and a summary of the revolving fund’s revenues
(net expenditures).

70 P.L. 101-520, 104 Stat. 2259, November 5, 1990. P.L. 101-520 provided that “monies in the revolving fund within
the contingent fund of the Senate for the Recording and Photographic Studios, as such fund was in existence
immediately prior to the amendment made by subsection (a), $100,000 shall be deposited in the Senate Photographic
Studio Revolving Fund (as established by the amendment made by subsection (a)) and the remainder shall be deposited
into the Senate Recording Studio Revolving Fund (as so established).”
71 Audit authority is not included in the Senate Photographic Studio revolving fund statute. GAO, however, has
performed audits of the fund at the request of the Senate Sergeant at Arms. For the most recent example see U.S.
General Accounting Office, Financial Audit: Senate Photographic Studio Revolving Fund Financial Statements for the
Periods Ended 9/30/93 and 3/31/93, AIMD-95-175, August 15, 1995, http://www.gao.gov/archive/1995/ai95175.pdf.
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Table 17. Senate Photographic Studio Revolving Fund
October 1, 2007-
April 1, 2008-
Total Revenues
Category
March 31, 2008
September 30, 2008
(net of expenditures)
Net Revenues
$77,206
$125,198
$2,577,263
Net Payroll Expenses
$0
$0
-$17,750
Travel and
-$3,028 $401 -$40,801
Transportation of
Persons
Transportation of Things
$0
$0
-$990
Rent, Communications,
-$136 -$2,186 -$30,529
and Utilities
Printing and
$0 $0
-$7,561
Reproduction
Other Contractual
-$18,676 -$12,840 -$448,380
Services
Supplies and Materials
-$28,505
-$24,857
-$765,231
Acquisition of Assets
-$3,997
-$25,559
-$745,216
Totals $21,864
$60,157
$520,806
Unexpended
Balance
$560,648 $620,806 $620,806
Source: U.S. Congress, Senate, Report of the Secretary of the Senate from October 1, 2007 to March 31, 2008, Part
II, 110th Cong., 2nd sess. S.Doc. 110-15, pt. 2 (Washington: GPO, 2008), pp. 1812-1813; and U.S. Congress,
Senate, Report of the Secretary of the Senate from April 1, 2008 to September 30, 2007, Part II, 110th Cong., 2nd sess.
S.Doc. 110-19, pt. 2 (Washington: GPO, 2008), pp. 1888-1889.
Notes: Figures are rounded to the nearest dollar. Total and unexpended balance figures may not be equal
because of rounding.
Architect of the Capitol
The Architect of the Capitol maintains five statutory revolving funds:72 the House Member Gym
revolving fund, the Senate Staff Health and Fitness Facility revolving fund, the Senate restaurants
revolving fund, the Capitol Visitor Center revolving fund, and the recycling revolving fund.
Information on the current status of the revolving fund cannot be provided as revolving funds
administered by the Architect of the Capitol are not reported at fund level detail in the Architect’s
annual report.73

72 U.S. Congress, Architect of the Capitol, 2007 Performance and Accountability Report, 110th Cong., 1st sess., p. 95
http://www.aoc.gov/aoc/cfo/upload/AOC-2007-PAR_Oct23-2008-2.pdf. The Architect of the Capitol also administers
the House of Representatives’ Wellness Center Fund and the Judiciary Office Building Development and Operations
Fund.
73 U.S. Congress, Architect of the Capitol, 2007 Performance and Accountability Report, 110th Cong., 1st sess., p. 95
http://www.aoc.gov/aoc/cfo/upload/AOC-2007-PAR_Oct23-2008-2.pdf. The total balance listed for the three revolving
funds in 2007 was $14,493,000. In the appendix to the President’s FY2010 budget, the Capitol Visitor Center revolving
fund is detailed for the first time. For more information see Office of Management and Budget, The FY2010 Budget
Appendix, p. 28, http://www.whitehouse.gov/omb/budget/fy2010/assets/leg.pdf.
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House Member Gym Revolving Fund
In 1992, a revolving fund was established in the Treasury for the Architect to deposit dues paid by
Members and other authorized users of the House Member gym.74 The Architect can obligate
these funds for expenses related to the operation of the gym.
Senate Staff Health and Fitness Facility Revolving Fund
The FY2001 Consolidated Appropriations Act established the Senate Staff Health and Fitness
Facility revolving fund.75 Dues associated with membership in the Senate Staff Health and Fitness
Facility and proceeds from the Architect’s Senate recycling program76 are deposited into the
revolving fund.77 The Architect, subject to the approval of the Senate Committee on
Appropriations, may expend amounts in the fund for preservation and maintenance of the health
and fitness facility.78 The Architect is directed to “withdraw from the revolving fund and deposit
in the Treasury of the United States as miscellaneous receipts all moneys in the revolving fund
that the Architect determines are in excess of the current and reasonably foreseeable needs of the
Senate Staff Health and Fitness Center.”79
Senate Restaurants Revolving Fund
In 1961, a revolving fund was established for the operations of the Senate restaurants by the
Architect of the Capitol.80 In 2008, control of the Senate restaurants was transferred from the
Architect of the Capitol to a private vendor.81 Following the transfer, “the revolving fund is no
longer used for operations of the restaurants, but the account still exists,” and remaining balances
could, if necessary, be used “for adjustments resulting from the conversation of the restaurants to
the contract[or].”82
Capitol Visitor Center Revolving Fund
The Capitol Visitor Center (CVC) Act of 2008 established the Capitol Visitor Center revolving
fund.83 The fund consists of two accounts: (1) the gift shop account, to contain money received

74 P.L. 102-392, October 6, 1992, 106 Stat. 1715; 2 U.S.C. § 117i.
75 P.L. 106-554, 114 Stat. 2763, 2763A-96, December 21, 2000; and P.L. 108-7, 117 Stat. 375, February 20, 2003.
76 2 U.S.C. § 121f establishes the use of proceeds from the Senate recycling program for the operation and maintenance
of the Senate fitness center.
77 2 U.S.C. § 121f (b).
78 2 U.S.C. § 121f (c).
79 2 U.S.C. § 121f (d).
80 P.L. 87-82, 75 Stat. 199, July 6, 1961. The Senate restaurant revolving fund has been audited annually by GAO. For
the most recent example see U.S. Government Accountability Office, Financial Audit: Senate Restaurants Revolving
Fund for Fiscal Years 2008 and 2007, GAO-09-409, May 2009, http://www.gao.gov/new.items/d09409.pdf.
81 For more information on the restaurant transfer see CRS Report RL34495, Continuation of Employment Benefits for
Senate Restaurant Employees, by Jacob R. Straus.
82 E-mail from Mike Culver, director of congressional and external relations, Architect of the Capitol, November 5,
2009.
83 P.L. 110-437, October 20, 2008, 122 Stat. 4983; 2 U.S.C. § 2231 et seq.
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from sales and other services provided by the Capitol Visitor Center Gift Shop, and (2) the
miscellaneous receipts account, to contain net profits from food service operations and
commissions from the contractor; coins collected from fountains around the grounds of the
Capitol and Library of Congress; and any other receipts related to the operation of the CVC. The
Architect may expend the sums from the first account, upon recommendation from the CVC chief
executive officer for “supplies, inventories, equipment, and other expenses” and reimburse
applicable accounts for salaries of gift shop employees, without fiscal year limitations. Funds in
the miscellaneous receipts account also may be disbursed, by the Architect upon recommendation
of the CEO, and without fiscal year limitation, after consultation with the Senate Committee on
Rules and Administration of the Senate, the Committee on House Administration, and the House
and Senate Committees on Appropriations.84
Recycling Revolving Fund
Section 1101(d) of the FY2009 Omnibus Appropriations Act established a recycling revolving
fund in the U.S. Treasury to be administered by the Architect of the Capitol.85 The revolving fund
is the central depository for all proceeds from the sale of recycled materials under a new recycling
program (also created by the act) and any funds appropriated by law to the Architect for
recycling.86 The funds are available without fiscal year limitation, subject to notification of the
House and Senate Committees on Appropriations, to implement the new recycling program and to
carry out authorized environmental and energy programs and activities of the Architect.87
Library of Congress
The Library of Congress has long administered funds associated with intragovernmental
programs, special events and programs, and services to other libraries and the general public.88
While Congress has considered a number of changes to the laws governing the administration and
use of the Library’s revolving funds in recent years,89 these funds currently are operated under the
authority of 2 U.S.C. § 182 et seq.
The annual legislative branch appropriations bills regularly place limits on the Library’s
obligational authority in connection with reimbursable and revolving fund activities not funded
through appropriations. This language is pursuant to 2 U.S.C. § 132a-1, which beginning with
FY1995, has limited obligations for any reimbursable and revolving fund activities to the total
amounts provided (1) in the annual regular appropriations act making appropriations for the
legislative branch, or (2) in a supplemental appropriations act that makes appropriations for the

84 2 U.S.C. § 2233.
85 P.L. 111-8, 123 Stat. 823, March 11, 2009; 2 U.S.C. § 1811 note.
86 For more information about House and Senate recycling programs, including the new recycling program created by
the FY2009 Omnibus Appropriations Act, see CRS Report RL34617, Recycling Programs in Congress: Legislative
Development and Architect of the Capitol Administration, by Jacob R. Straus.
87 P.L. 111-8, 123 Stat. 524, March 11, 2009.
88 Annual Report of the Librarian of Congress for the fiscal year ended June 30, 1938, p. 463; and U.S. Congress,
Committee on House Administration, Hearing on Library of Congress Oversight Financial Management Operations,
November 12, 1991 (Washington, GPO: 1993), p. 11.
89 This discussion does not include additional gift revolving funds, which may operate under 2 U.S.C. §156 and §175.
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legislative branch.90 The legislative branch acts have also, since FY2002, allowed the temporary
transfer of funds from the “salaries and expenses” heading to the revolving fund for the
FEDLINK program and for the Federal Research Program, with reimbursement to the former
following payments for these services from federal agencies and libraries.91 The FY2010
Legislative Branch Appropriations Act, for example, contained language limiting the
reimbursable and revolving fund activities not funded by appropriations to $123.3 million.92 The
act also authorized the Librarian of Congress, during FY2010, to temporarily transfer up to $1.9
million between the Library’s “salaries and expenses” subheading to the revolving fund for the
Federal Library and Information Network (FEDLINK) and the Federal Research Program on a
reimbursable basis.
A summary of the revolving funds, as well as requested obligational authority, is presented in the
Library’s annual budget justification and the annual budget requests.93
Cooperative Acquisitions Program Revolving Fund
The Cooperative Acquisitions Program revolving fund was established in the FY1998 Legislative
Branch Appropriations Act,94 although the program itself and its predecessors had been around
for many years.95 The program is carried out by six overseas offices in New Delhi (India), Cairo
(Egypt), Rio de Janeiro (Brazil), Jakarta (Indonesia), Nairobi (Kenya), and Islamabad (Pakistan)
and the African/Asian Acquisitions and Overseas Operations Division. The Library has
maintained overseas offices since 1962.
The funds, which are available without fiscal year limitation, may be used by the Librarian to
acquire foreign publications and research materials on behalf of institutions participating in this
program. The charge to participants is to be estimated by the Librarian at a rate that recovers the
full direct and indirect costs of the program. Excess amounts are deposited in the Treasury as
miscellaneous receipts. The Library is required to submit a report to Congress each year that
includes an audited financial statement of the revolving fund.

90 P.L. 103-69, title II, Sec. 206, 107 Stat. 706, August 11, 1993.
91 The language was requested by the Library for FY2002: Justification of Budget Estimates, in U.S. Congress, House
Committee on Appropriations, Subcommittee on the Legislative Branch, Legislative Branch Appropriations for 2002,
hearings, part 1, 107th Cong., 1st sess. (Washington: GPO, 2001), p. 1094.
92 P.L. 111-68, 123 Stat. 2023, October 1, 2009.
93 Recent annual reports and budget justifications are available at http://www.loc.gov/about/reports; and Office of
Management and Budget, FY2009 Budget Appendix, p. 37, http://www.whitehouse.gov/omb/budget/fy2010/assets/
leg.pdf.
94 P.L. 105-55, 111 Stat. 1193, October 7, 1997; 2 U.S.C. § 182.
95 For a background on the issues surrounding the 1997 changes, see U.S. Government Accountability Office, Letter to
Mr. Winston Tabb, Associate Librarian, Library of Congress, from Robert P. Murphy, General Counsel, B-271127.2,
January 30, 1997 http://archive.gao.gov/legald426p4/158099.pdf.
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Library of Congress Fiscal Operations Improvement Act of 2000
and Subsequent Legislation
The Library of Congress Fiscal Operations Improvement Act of 2000 established separate
revolving funds for three categories of activities.96 These activities include (1) audio and video
duplication and delivery services for the National Audio-Visual Conservation Center (NAVCC) in
Culpeper, VA; (2) the operation of a gift shop and photocopy services; and (3) intragovernmental
funds for services to other federal libraries and agencies. The act also made this fund—which in
addition to fees received for these services, consists of any amounts appropriated and amounts
attributed to the programs prior to the establishment of the fund—subject to audit by the
Comptroller General. The law arose out of a number of hearings and discussions between the
Library, the General Accounting Office (now Government Accountability Office), and the
Library’s oversight committees on the authority, operation, and reporting of these programs. A
number of bills addressing the Library’s revolving funds also were introduced in the decade prior
to the enactment of this law.97 The law was amended the following year to include a fourth
account for special events and programs,98 a section which was further amended in 2007 by the
U.S. Capitol Police and Library of Congress Police Merger Implementation Act.99
Duplication Services for the National Audiovisual Conservation
Center
The Library of Congress Fiscal Operations Improvement Act of 2000 established a revolving
fund for duplication services associated with the National Audio-Visual Conservation Center
(NAVCC) in Culpeper, VA.100 This action followed legislation enacted in 1997 which authorized
the Architect of the Capitol to acquire the land for the center, although its purchase and
refurbishment was supported primarily through an historic gift from the David and Lucile
Packard Foundation. The Packard Humanities Institute formally transferred ownership to the U.S.
government on July 26, 2007. The establishment of the center, which is 415,000 square feet and
sits on a 45 acre campus, allowed for the consolidation of collections that had previously been in
multiple locations.101

96 P.L. 106-481, title I, Sec. 104, 114 Stat. 2190, November 9, 2000.
97 These include H.R. 4180, H.R. 5410, S. 2286, and S. 2491 (106th Cong.); H.R. 4736, H.R. 4945, S. 345, S. 1665, and
S. 2419 (103rd Cong.); and H.R. 5574, S. 2748, S. 1416 (102nd Cong.). See also U.S. Congress, Senate Committee on
Rules and Administration, Library of Congress Fund Act of 1993, report to accompany S. 345, 103rd Cong., 1st sess.,
May 26, 1993, S.Rept. 103-50 (Washington: GPO, 1993).
98 P.L. 107-68, 115 Stat. 587, November 12, 2001.
99 P.L. 110-178, 121 Stat. 2546, January 7, 2008.
100 P.L. 106-481, 114 Stat. 2187, November 9, 2000; 2 U.S.C. § 182a.
101 For additional information, see http://www.loc.gov/avconservation/packard/ and http://www.loc.gov/today/pr/2007/
07-149.html.
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Gift Shop, Decimal Classification, Photo Duplication, Special
Events, and Related Services
The Library of Congress Fiscal Operations Improvement Act of 2000 established a revolving
fund for a number of programs and activities within the Library, including decimal classification
development; the operation of a gift shop or other sales of items associated with collections,
exhibits, performances, and special events of the Library of Congress; and document reproduction
and microfilming services.102 In 2001, this section was amended to cover special events and
programs,103 a section amended again a few years later to authorize the Librarian to transfer
amounts in the revolving fund to the Capitol Police appropriations account for the services of the
police in connection with certain special events and programs.104 This language was included as
part of the merger between the Capitol Police and the Library of Congress Police.
Federal Library and Information Network and Federal Research
Program
The Library of Congress Fiscal Operations Improvement Act of 2000 established an
intragovernmental revolving fund to support the services the Library provides to other federal
libraries and agencies through the Federal Library and Information Network (FEDLINK) and the
Federal Research Program.105 Before the implementation of the revolving fund, both programs
were operated under the Economy Act.106
Under the FEDLINK program, the Library of Congress provides commercial information,
publications in any format, library support services, related accounting services, and related
education, information, and support services, to participating federal libraries, federal information
centers, other entities of the federal government, and the District of Columbia. As part of the
Federal Research Program, the Library “provides research reports, translations, and analytical
studies for entities of the Federal Government and the District of Columbia (not including the
Congressional Research Service).”107 The Librarian is authorized to charge a fee for services
provided under the programs, with the fees deposited into the revolving fund. The fund is
required to maintain separate accounting for the two programs. The Federal Research Program
and FEDLINK have been the subject of multiple GAO decisions.108

102 2 U.S.C. § 182b.
103 P.L. 107-68, 115 Stat. 587, November 12, 2001.
104 P.L. 110-161, 121 Stat. 2235, December 26, 2007; and P.L. 110-178, 121 Stat. 2553, January 7, 2008.
105 P.L. 106-481, 114 Stat. 2189, November 9, 2000; 2 U.S.C. § 182c. Additional information about the Federal
Research Division is available at http://www.loc.gov/rr/frd.
106 31 U.S.C. 1535 and 1536. See also U.S. Government Accountability Office, Library of Congress—Obligation of
Guaranteed Minimums for Indefinite-Delivery, Indefinite-Quantity Contracts under the FEDLINK Program, B-318046,
July 7, 2009, p. 3, http://www.gao.gov/decisions/appro/318046.pdf.
107 2 U.S.C. § 182c.
108 One decision, from 2001, determined that the Library could not retain unexpended balances from a customer agency
to fulfill future obligations. Another decision, from 2004, affirmed the ability of an agency operating a revolving fund
to assess an administrative fee to cover overhead, indirect costs, and future upgrades. Another decision, issued on July
7, 2009, concerned minimums for indefinite-delivery, indefinite-quantity (IDIQ) contracts. U.S. General Accounting
Office, Implementation of the Library of Congress FEDLINK Revolving Fund, B-288142, September 6, 2001,
http://archive.gao.gov/legald425p10/a02227.pdf; U.S. General Accounting Office, Assignment of Losses Incurred by
(continued...)
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Government Printing Office
In 1953, a revolving fund was created for the operation and maintenance of the Government
Printing Office. The revolving fund, which is available without fiscal year limitation, was initially
provided $1 million for109
[E]xpenses necessary for the operation and maintenance of the Government Printing Office
(except the Office of the Superintendent of Documents) including rental of buildings;
expenses of attendance at meetings, when authorized by the Joint Committee on Printing;
maintenance and operation of the emergency room; purchase of uniforms for guards; boots,
coats, and gloves; repairs and minor alterations to buildings; and expenses authorized in
writing by the Joint Committee on Printing for inspection of Government printing activities.
Since its enactment, the revolving fund language was amended on multiple occasions. The
amendments prescribe the processes for adding capital to the original $1 million provided by
Congress, reimbursement to the fund, auditing the fund, and reporting its finances to Congress.110
Capitalization
To provide additional money for the fund, the 1953 act provided that the Public Printer “shall
provide capital for the fund by capitalizing, at fair and reasonable values as jointly determined by
him and the Comptroller General, the current inventories, plant, and building appurtenances,
except building structures and land, equipment, and other assets of the Government Printing
Office.”111
Source of Funds and Reimbursements
The fund provides temporary financing for GPO operations pending the collection of funds for
work performed. Costs associated with the “printing, reprinting, wrapping, binding, and
distributing the Federal Register and the Code of Federal Regulations” are initially charged to the
revolving fund. The revolving fund is then reimbursed for these costs by the federal agencies.112 It
is supported by three major sources, including (1) payments from federal customers, (2) sales of

(...continued)
the Library of Congress FEDLINK Revolving Fund, B-301714, January 30, 2004, http://www.gao.gov/decisions/appro/
301714.htm; and U.S. Government Accountability Office, Library of Congress—Obligation of Guaranteed Minimums
for Indefinite-Delivery, Indefinite-Quantity Contracts under the FEDLINK Program, B-318046, July 7, 2009,
http://www.gao.gov/decisions/appro/318046.htm. See also Matter of: General Counsel, Library of Congress File: B-
246773 Date: May 5, 1993 72 Comp.Gen. 172, http://redbook.gao.gov/11/fl0052671.php.
109 FY1954 Legislative Branch Appropriations Act, P.L. 178, 67 Stat. 330-331, August 1, 1953.
110 P.L. 90-620, 82 Stat. 1241, October 22, 1968; P.L. 93-604, 88 Stat. 1965, January 2, 1975; P.L. 97-258, 96 Stat.
1066, September 13, 1982; P.L. 100-458, 102 Stat. 2184, October 1, 1988; P.L. 101-163, 103 Stat. 1065, November 21,
1989; P.L. 101-520, 104 Stat. 2274, November 5, 1990; P.L. 103-69, 107 Stat. 707, August 11, 1993; and P.L. 104-316,
110 Stat. 3839, October 19, 1996.
111 44 U.S.C. § 309 (a).
112 44 U.S.C. § 1509 (a).
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government publications to the general public, and (3) fund transfers from the GPO
“Congressional Printing and Binding”113 and “Salaries and Expenses” appropriations.
Under 44 U.S.C. 309, the revolving fund is reimbursed for “services and supplies furnished,
including those furnished other appropriations of the Government Printing Office, at rates which
include charges for overhead and related expenses, depreciation of plant and building
appurtenances, except building structures and land, and equipment, and accrued leave.”114 The
revolving fund is also “credited with all receipts including sales of Government publications,
waste, condemned, and surplus property and with payments received for losses or damage to
property.”115 According to GPO, it has traditionally interpreted this authority to allow for the
recovery of an additional increment (approximately 2%) over its direct and indirect costs to
generate funds for investment in new equipment and technology.116 GPO has also requested
appropriations for the revolving fund to relieve pressures related to sizeable investments or
shortfalls in the appropriations for congressional printing.
Budget Authority Provided in Appropriations Acts
The GPO revolving fund has received additional funding in the following annual and
supplemental appropriations acts:
• The FY2010 Legislative Branch Appropriations Act provides $12,782,000 for the
Government Printing Office revolving fund for “information technology
development and facilities repair.”117 The act prohibited funds from the GPO
revolving fund and “Office of Superintendent of Documents’” and “Salaries and
Expenses” headings from being “used for contracted security services at GPO’s
passport facility in the District of Columbia.”
• The FY2009 Omnibus Appropriations Act provided $4,995,000 for “information
technology development and facilities repair.”118 As with the FY2010 act, the
FY2009 act prohibited funds from the GPO revolving fund and “Office of
Superintendent of Documents” and “Salaries and Expenses” headings from being
“used for contracted security services at GPO’s passport facility in the District of
Columbia.”
• The FY2007 Revised Continuing Appropriations Resolution provided $1 million
for the fund.119
• The FY2006 Legislative Branch Appropriations Act provided $1.98 million for
workforce retraining.120

113 For additional information, see CRS Report R40897, Congressional Printing: Background and Issues for Congress,
by R. Eric Petersen.
114 44 U.S.C. § 309 (b)(1).
115 44 U.S.C. § 309 (b)(2).
116 Information provided by Andrew M. Sherman, director of congressional relations, Government Printing Office.
117 P.L. 111-68, 123 Stat. 2023, October 1, 2009.
118 P.L. 111-8, 123 Stat. 524, March 11, 2009.
119 P.L. 110-5, 121 Stat. 8, February 15, 2007.
120 P.L. 109-55, 119 Stat. 565, August 2, 2005.
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• The FY2004 Legislative Branch Appropriations Act provided $9.94 million for
working capital.121
• The FY2002 supplemental appropriations act provided a $4 million transfer for
emergency expenses to respond to the terrorist attacks.122
• The FY2001 supplemental appropriations act provided $6 million for air
conditioning and lighting systems.123
• The FY1975 Legislative Branch Appropriations Act provided $12 million “to
provide additional working capital necessary for the support of normal operation
of the revolving fund.”124
• The FY1974 Legislative Branch Appropriations Act provided $7.4 million “for
improving electrical and air-conditioning systems, and building structures.”125
• The FY1972 Legislative Branch Appropriations Act provided $3.5 million “for
improving electrical and air-conditioning systems, and building structures.”126
• The FY1971 Legislative Branch Appropriations Act provided $22 million “for
improving electrical and air-conditioning systems, and building structures, and
additional capital as necessary for the operation and maintenance of the
Government Printing Office.”127
• The FY1967 Legislative Branch Appropriations Act provided $15 million for the
revolving fund.128
• The FY1964 Legislative Branch Appropriations Act provided $3.55 million for
the revolving fund, plus an additional $6.45 million “to be derived by transfer
from the appropriation ‘Acquisition of site and construction of annex.’”129
Auditing and Reporting
Both the inspector general of the Government Printing Office and the Comptroller General of the
United States can perform audits to ensure proper reporting of receipts and disbursements and the
proper operations of the revolving fund. The inspector general, under the direction of the Joint
Committee on Printing, “shall audit the financial and operational activities of the Government
Printing Office each year.”130 In addition to the audit, the inspector general is required to prepare

121 P.L. 108-83, 117 Stat. 1032, September 30, 2003.
122 P.L. 107-117, 115 Stat. 2230, January 10, 2002.
123 P.L. 107-20, 115 Stat. 155, July 24, 2001.
124 P.L. 93-371, 88 Stat. 442, Aug. 13, 1974.
125 P.L. 93-145, 87 Stat. 546, Nov. 1, 1973.
126 P.L. 92-51, 85 Stat. 142, July 9, 1971.
127 P.L. 91-382, 84 Stat. 824, August 18, 1970.
128 P.L. 89-545, 80 Stat. 369, August 27, 1966.
129 P.L. 88-248, 77 Stat. 817, December 30, 1963.
130 44 U.S.C. § 309 (d).
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an “annual financial statement meeting the requirements of section 3515(b) of title 31, United
States Code.131
The Comptroller General has authority to “audit the financial statements prepared under
subsection (e) at his or her discretion or at the request of the Joint Committee on Printing.” If the
Comptroller General chooses to audit the revolving funds financial statements, his or her report
can be used by the Government Printing Office in lieu of an audit by the inspector general. 132
Some of the GPO reports and audits are available online, including the GPO Annual Report and
the inspector general’s semiannual reports to Congress.133 The inspector general also issued a
revolving funds “white paper” on September 29, 2003.134 GPO, in its most recent annual report,
listed a $216.5 million balance in the revolving fund as of September 30, 2008.135
Repealed Revolving Funds
Four legislative branch revolving funds have been repealed and are noted as such in the 2006
edition of the United States Code. In each case, the repealed revolving funds were replaced with
either another revolving fund or with an annual appropriation.
Joint Senate and House Recording Facility
Between August 7, 1953, and June 27, 1956, a joint Senate and House Recording Facility
revolving fund existed to provide operating funds to the joint Senate and House Recording
Facility. Pursuant to Section 105(m) of P.L. 624, the Legislative Branch Appropriations Act of
1957 (84th Congress), the revolving fund was repealed and replaced with separate revolving funds
for the House and the Senate. 136 See the “Senate Recording Studio and Senate Photographic
Studio” and the “House Recording Studio” sections for more information.
Senate Barber and Beauty Shops
Originally created in 1976,137 the Senate Barber Shop revolving fund was renamed the Senate
Barber and Beauty Shops revolving fund in 1988.138 The revolving fund was repealed with the

131 44 U.S.C. § 309 (e). The Government Printing Office annual financial statement is required to meet the
requirements of 31 U.S.C. § 3515 (b). 31 U.S.C. § 3515 (b) states that “[e]ach audited financial statement of a covered
executive agency under this section shall reflect—(1) the overall financial position of the offices, bureaus, and activities
covered by the statement, including assets and liabilities thereof; and (2) results of operations of those offices, bureaus,
and activities.”
132 44 U.S.C. § 309 (f).
133 The FY2008 annual report is available at http://www.gpo.gov/pdfs/congressional/GPO_08AnnualReport_final.pdf
and the annual reports for FY1995-FY2007 are available at http://www.gpo.gov/congressional/reports.htm. The
inspector general’s semi-annual reports are available at http://www.gpo.gov/oig/semi-anual.htm.
134 U.S. Government Printing Office, Revolving Funds, Office of the Inspector General, White Paper, September 29,
2003, available at http://www.access.gpo.gov/oig/pdfs/wpaper/09-03.pdf.
135 U.S. Government Printing Office, Financial Year in Review—FY 2008, Section IV: Consolidated Financial
Statements, p. 43, available at http://www.gpo.gov/pdfs/congressional/GPO_08AnnualReport_final.pdf.
136 P.L. 84-624, 70 Stat. 371, June 27, 1956.
137 P.L. 94-440, 90 Stat. 1444, October 1, 1976.
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passage of P.L. 105-275 in October 1998. The Senate Barber and Beauty Shops revolving fund
was replaced by the Senate Hair Care Services revolving fund in 1998.139 For more information
see the “Senate Hair Care Services Revolving Fund” section.
Office of the Chaplain Expense Revolving Fund
In 1995, Congress created the Office of the Chaplain expense revolving fund in the Senate to
fund the Office of the Senate Chaplain. Initially provided with disbursements not to exceed
$10,000 per fiscal year, the funds was available without fiscal year limitation for the payment of
official expenses, included the purchase of food and food-related items. Additionally, the
revolving fund served as a repository for moneys donated to the Office of the Chaplain.140 For
FY1999, the revolving fund statute was amended to increase the maximum annual disbursement
into the fund to $35,000.141
The FY2004 Consolidated Appropriations Act repealed the Office of the Chaplain revolving fund
and replaced it with an authorization for an appropriation not to exceed $50,000 per fiscal year.
Statutory use of funds by the chaplain were unchanged except for the approval of vouchers by the
Senate Committee on Rules and Administration.142 Any funds remaining in the revolving fund
following its repeal were returned to the general fund of the United States Treasury.143
Attending Physician
The Office of the Attending Physician revolving fund was established in 1976 and abolished in
1989.144 The fund formerly contained funds from the sale of prescription drugs. Amounts
remaining in the fund upon its abolishment were to be deposited in the Treasury as miscellaneous
receipts.
Author Contact Information

Ida A. Brudnick
Jacob R. Straus
Analyst on the Congress
Analyst on the Congress
ibrudnick@crs.loc.gov, 7-6460
jstraus@crs.loc.gov, 7-6438



(...continued)
138 P.L. 100-458, 102 Stat. 2162, October 1, 1988.
139 P.L. 105-275, 112 Stat. 2434, October 21, 1998; P.L. 106-57, 113 Stat. 412, September 29, 1999; and P.L. 106-554,
114 Stat. 2763, 2763A-96, December 21, 2000.
140 P.L. 104-53, 109 Stat. 517, November 19, 1995; 2 U.S.C. § 61d-3.
141 P.L. 105-275, 112 Stat. 2433, October 21, 1998.
142 P.L. 108-199, 118 Stat. 450, January 23, 2004; 2 U.S.C. § 61d-4.
143 2 U.S.C. § 61d-4 (b)(2).
144 P.L. 101-163, November 21, 1989, 103 Stat. 1051; 2 U.S.C. § 117g.
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