Legislative Branch Revolving Funds

November 23, 2009 – November 18, 2021 R40939

Legislative Branch Revolving Funds
Updated November 18, 2021
Congressional Research Service
https://crsreports.congress.gov
R40939

Legislative Branch Revolving Funds

Summary
Legislative branch revolving funds support the “business-type activities” of the House, Senate,
and legislative branch agencies. The revolving funds are generally established as a means of
accounting either for services provided by one agency to other governmental entities or for
services provided to the general public. They comprise a small portion of the total legislative
branch operating budget.
Revolving funds must be established statutorily. Authority for some legislative branch revolving
funds dates back many decades, while others have been established more recently.
The legislative branch currently has statutory authority for 28 revolving funds, including eight
funds for the House of Representatives, nine for the Senate, six for the Architect of the Capitol
(AOC), four for the Library of Congress (LOC), and one for the Government Publishing Office
(GPO).
Over time, Congress has revisited the use, structure, and solvency of these revolving funds;
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.
This report traces the establishment, use, and recent developments related to these funds. Where
applicable, the report refers to publications that provide further details on individual revolving
funds.
This report will be updated as events warrant.

Congressional Research Service

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 those bills 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 28 revolving funds, including eight funds for the House of
Representatives, nine for the Senate, six for the Architect of the Capitol (AOC), four for the
Library of Congress (LOC), and one for the Government Publishing Office (GPO).3
Over time, the revolving funds have generally 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

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 p. 12-90.
3 Although some of these funds may no longer be active, they are included in this report since statutory authority
remains. The Architect of the Capitol also operates the Judiciary Office Building Development and Operations
revolving fund, although that is not covered in this report.
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, §304, 42
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report traces the establishment, use, and recent development of these funds.5 Where applicable,
the report refers to publications that provide further details on individual revolving funds. These
publications may provide additional information, including the current status of the fund and
recent revenues and expenditures.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 Publishing 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 available data from the Statements of
Disbursements of the House as compiled by the Chief Administrative Officer of the House.8
Subsequent sections provide additional information on each fund.
The House revolving funds are sometimes addressed in legislative branch appropriations acts. For
example, the FY2018 legislative branch appropriations act amended the House Services
Revolving Fund. Specified unobligated balances were rescinded in the FY2020 appropriations act
(relating to the Stationery and Page revolving funds) and FY2021 appropriations act (relating to
the House Page Revolving Fund, the Stationery Revolving Fund, and the Net Expenses of
Telecommunications Revolving Fund).
Table 1. Summary of Revolving Funds of the U.S. House of Representatives
Unexpended Balance
Revolving Fund
(as of June 30, 2021)
House Recording Studio
$2,024,828
House Services Revolving Fund
$3,447,223
Telecommunications Revolving Funda
$5,794,612
Equipment Revolving Fund
$2,651,831

Stat. 23, June 10, 1921), and the Accounting and Auditing Act of 1950 (P.L. 784, §110, 64 Stat. 834, September 12,
1950).
5 This report does not examine other types of funds, including gift and trust funds.
6 Many of these funds report standard categories of spending, also known as Budget Object Classes (BOCs). The BOCs
are further explained in U.S. Office of Management and Budget, OMB Circular A-11 (2021 edition available at
https://www.whitehouse.gov/omb/information-for-agencies/circulars/).
7 For more information on the Capitol Visitor Center, see CRS Report R42397, The Capitol Visitor Center: History,
Development, and Funding, by Ida A. Brudnick, 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.
8 Available at http://disbursements.house.gov/.
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Unexpended Balance
Revolving Fund
(as of June 30, 2021)
House Page Revolving Funda
$1
Stationery Revolving Funda
$3,003,861
House Child Care Center Revolving Fund
$3,911,896
Source: U.S. Congress, Statement of Disbursements of the House, as compiled by the Chief Administrative Officer,
April 1, 2021, to June 30, 2021, 117th Cong., 1st sess., H.Doc. 117-48 (Washington, GPO: 2021).
Notes: Figures are rounded to the nearest dol ar.
a. As stated above, specified unobligated balances were rescinded in the FY2020 appropriations act (relating to
the Stationery and Page revolving funds) and FY2021 appropriations act (relating to the House Page
Revolving Fund, the Stationery Revolving Fund, and the Net Expenses of Telecommunications Revolving
Fund). The House Page Revolving Fund, which had balances rescinded in both years, supported the House
page program, which was discontinued in August 2011.
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.”9 It was
preceded by the “Joint Senate and House Recording Facility.” The House Recording Studio is
currently operated by the House Chief Administrative Officer (CAO), who is responsible for
setting the price of disk, film, or tape recordings and collecting associated fees.10 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.”11 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.
House Services Revolving Fund
The House services revolving fund was established by the FY2005 Consolidated Appropriations
Act.12 The act terminated three predecessor revolving funds—House barber shop revolving fund,
House beauty shop revolving fund, and House restaurant revolving fund13—and transferred

9 P.L. 84-624, ch. 453, §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 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.
10 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.
11 Ibid.
12 P.L. 108-447, December 8, 2004, 118 Stat. 3175; 2 U.S.C. §5545.
13 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 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
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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
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.14
The FY2008 Consolidated Appropriations Act expanded the scope of the 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.”15
The FY2009 budget request included proposed language, which was included in the FY2009
Omnibus Appropriations Act,16 directing the CAO to “deposit all amounts received as
promotional rebates and incentives on credit card purchases, balances, and payments” into this
fund.17
The FY2018 budget request from the House included language amending the revolving fund to
allow for the “collection of a service fee from vendors of the Master Web Services Agreement or
Technology Services Contract for failure to abide by and maintain House of Representatives
Security policies.”18 This language was included in the FY2018 Consolidated Appropriations
Act.19
Telecommunications Revolving Fund
A request for a revolving fund for telecommunications expenses was included in the FY2005
budget.20 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.”21 The CAO may expend the
funds for these purposes without fiscal year limitation.
The FY2021 appropriations act rescinded $3.0 million in unobligated balances from this fund.22

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.
14 P.L. 109-13, 119 Stat. 272, May 11, 2005.
15 P.L. 110-161, 121 Stat. 2225, December 26, 2007.
16 P.L. 111-8, 123 Stat. 817, March 11, 2009.
17 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).
18 Due to timing of consideration of FY2018 funding, the language was also included in the FY2019 budget request.
19 P.L. 115-141, 132 Stat. 777, March 23, 2018. See also 2 U.S.C. §5545.
20 Office of Management and Budget, Appendix, Budget of the United States Government, FY2005 (Washington: GPO,
2005), p. 23.
21 P.L. 108-447, 118 Stat. 3174, December 8, 2004; 2 U.S.C. §5538.
22 P.L. 116-260, December 27, 2020.
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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.”23 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.24
House Page Revolving Fund
In 1983, Congress established the House page revolving fund to support the House page
program.25 Although statutory authority for the page revolving fund still exists, House leaders
discontinued the program in August 2011.26
The fund was established to contain amounts received by the CAO27 for lodging and meals
provided to House pages.28 The CAO was authorized to 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 1999.29
The FY2020 appropriations act rescinded $1.0 million in unobligated balances in this fund, while
the FY2021 appropriations act rescinded $212,976.30
Stationery Revolving Fund
The stationery revolving fund was established in 1947.31 The fund contains amounts received by
the stationery room (renamed the Office Supply Service) for the sale of supplies to Members,
officers, and committees.
The FY2020 appropriations act rescinded $4.0 million in unobligated balances in this fund, and
the FY2021 appropriations act rescinded $1.0 million.32

23 P.L. 108-7, 117 Stat. 353, February 20, 2003; 2 U.S.C. §5537.
24 P.L. 108-447, 118 Stat. 3174, December 8, 2004.
25 P.L. 98-51, 97 Stat. 269, July 14, 1983; 2 U.S.C. §§4911-4917.
26 Dear Colleague Letter from John Boehner, Speaker of the House, and Nancy Pelosi, Democratic Leader, “Important
Message from Speaker Boehner and Leader Pelosi,” August 8, 2011. For more information about the House Page
Program, see CRS Report 98-758, Pages of the United States Congress: History and Program Administration, by R.
Eric Petersen, and http://history.house.gov/Exhibitions-and-Publications/Page-History/House-Page-History/.
27 House pages were paid for their services, with automatic deductions for applicable taxes and a Residence Hall fee.
28 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.
29 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.
30 P.L. 116-94, 133 Stat. 2760, December 20, 2019; and P.L. 116-260, December 27, 2020.
31 P.L. 80-197, ch. 262, 61 Stat. 366, July 17, 1947; 2 U.S.C. §5534.
32 P.L. 116-94, 133 Stat. 2760, December 20, 2019; and P.L. 116-260, December 27, 2020.
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House of Representatives Revolving Fund
The House of Representatives revolving fund was established in the FY2004 Consolidated
Appropriations Act.33 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.
House Child Care Center Revolving Fund
The House Child Care Center Revolving Fund was established by P.L. 111-248, which was
enacted on September 30, 2010.34 The revolving fund is administered by the CAO and contains
all monies “received by the House of Representatives with respect to the operation of the
center.”35 Operating expenses are provided by student tuition fees. Prior to the establishment of
the revolving fund, the annual legislative branch appropriations authorized the use of tuition for
day care center expenses, and a justification was contained in the CAO’s annual budget
justification.
The account established for the House of Representatives Child Care Center by the
Legislative Branch Appropriations Act, 1992, is not a true revolving fund. As a result, the
Chief Administrative Officer must every year seek approval to transfer the account’s
unobligated balances forward to the Center for use for the following year and work with
the Treasury staff to effectuate what has become an annual ritual.… The Committee
accepts the CAO’s representation that converting the present account into a true revolving
fund will streamline the accounting and recordkeeping process for the House and for the
Treasury with no adverse effect on the Center’s management, staff, or the children….36
Senate
The Senate has used revolving funds for many years to support the operation of business-like
activities. Table 2 provides information on the status of the Senate revolving funds from the
Report of the Secretary of the Senate.37 A section on each revolving fund, including statutory
history, 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 House Chief
Administrative Officer provides data quarterly. In addition, the Senate provides a summary of
each revolving fund’s revenues (net of expenditures). These data are not provided by the House.
Table 2. Summary of Revolving Funds of the U.S. Senate
Unexpended Balance
Revolving Fund
(as of March 31, 2021)
Computer Center
$10,000
Gift Shop
$6,104,863
Hair Care Services
$176,895

33 P.L. 108-199, 118 Stat. 450, January 23, 2004; 2 U.S.C. §5533(a).
34 P.L. 111-248, 124 Stat. 2625, September 30, 2010; 2 U.S.C. §2062.
35 Ibid., §2 (a). For more information, see U.S. Congress, House Committee on House Administration, To Improve the
Operation of Certain Facilities and Programs of the House of Representatives, and for other purposes, report to
accompany H.R. 5682, 111th Cong., 2nd sess., July 27, 2010, H.Rept. 111-569 (Washington: GPO, 2010).
36 Ibid., H.Rept. 111-569.
37 Available at http://www.senate.gov/legislative/common/generic/report_secsen.htm.
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Unexpended Balance
Revolving Fund
(as of March 31, 2021)
Office of Public Records
$283,440
Stationery
$2,522,456
Health Promotion
$4,775
Daniel Webster Page Residence
$637,132
Recording Studio
$2,198,504
Photographic Studio
$1,025,425
Source: U.S. Congress, Senate, Report of the Secretary of the Senate from October 1, 2020, to March 31, 2021,
117th Cong., 1st sess., S.Doc. 117-5 (Washington: GPO, 2021), pp. A4-A6.
Notes: Figures are rounded to the nearest dol ar.
Senate Computer Center Revolving Fund
The Senate Computer Center revolving fund was established in 1976.38 Computer functions are
operated by the Sergeant at Arms and Doorkeeper of the Senate (hereinafter Sergeant at Arms) as
part of the office’s technology support services (formerly the Computer Center).
Pursuant to 2 U.S.C. §6636, 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.39
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.40 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.41
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.42 Pursuant to 2 U.S.C.
§6576d(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

38 P.L. 94-303, 90 Stat. 614, June 1, 1976.
39 2 U.S.C. §6636(b).
40 2 U.S.C. §6636(a)(2).
41 2 U.S.C. §6636(a)(3).
42 P.L. 102-392, 106 Stat. 1706, October 6, 1992; 2 U.S.C. §6576.
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‘Office of the Secretary,’ for amounts used from such account to pay the salaries of employees of
the Senate Gift Shop.”43 The initial capital, not to exceed $300,000, was transferred from the
Senate stationery revolving fund.44 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.”45
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 Appropriations 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.”46 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.47
Senate Hair Care Services Revolving Fund
The Senate hair care services revolving fund was established as part of the Legislative Branch
Appropriations Act of 199948 to replace the Senate barber shops revolving fund. Pursuant to 2
U.S.C. §6634b-c, 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.49 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.50 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.’”51

43 2 U.S.C. §6576(c)(1).
44 2 U.S.C. §6576(e). GAO has performed audits of the fund at the request of the Secretary of the Senate or the Senate
Committee on Rules and Administration. For example, see U.S. Government Accountability Office, Senate Gift Shop
Revolving Fund: Audit of Fiscal Year 2014 Cash Receipts and Disbursements, GAO-15-786R, September 9, 2015,
http://gao.gov/products/GAO-15-786R; and U.S. Government Accountability Office, Senate Gift Shop Revolving Fund:
Procedures Related to FY 2020 Receipts and Disbursements, GAO-22-105233, October, 19, 2021,
https://www.gao.gov/products/gao-22-105233.
45 P.L. 103-238, 108 Stat. 1462, July 22, 1994; 2 U.S.C. §6576 note.
46 P.L. 107-68, 115 Stat. 568, November 12, 2001; 2 U.S.C. §6576(c)(2).
47 P.L. 110-39, 121 Stat. 231, June 21, 2007; 2 U.S.C. §6576(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.”
48 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.
49 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.
50 P.L. 106-57, 113 Stat. 412, September 29, 1999; 2 U.S.C. §6634(c)(3).
51 P.L. 106-554, 114 Stat. 2763, 2763A-96, December 21, 2000; 2 U.S.C. §6634(c)(4). GAO performed audits of the
predecessor barber shop fund at the request of the Senate Sergeant at Arms. For 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.
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At its inception in October 1998, the fund received a transfer of $480,814.10 from the former
barber shops revolving fund.52
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.”53 Created in 1989, the Office of Public
Records revolving fund supports the Senate Office of Public Records54 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.”55 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
revolving fund.56
GAO has also performed audits of the fund at the request of the chairman and ranking member of
the Senate Committee on Rules and Administration.57
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 hereafter received as proceeds of sales by the stationery room of the Senate.58
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 the Senate’s unexpended stationery
allowances at the end of FY1969, and subsequent years, would revert to the Treasury’s general

52 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.
53 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.
54 P.L. 101-163, 103 Stat. 1047, November 21, 1989.
55 2 U.S.C. §6574(b).
56 2 U.S.C. §6574(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 example, 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.
57 For example, see U.S. Government Accountability Office, Senate Office of Public Records Revolving Fund: Audit of
Fiscal Year 2014 Cash Receipts, GAO-15-709R, http://gao.gov/products/GAO-15-709R.
58 P.L. 85-58, 71 Stat. 188, June 21, 1957; 2 U.S.C. §6573.
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fund.59 The FY1970 Legislative Branch Appropriations Act provided for identical reversions for
the President of the Senate’s stationery funds.60
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.61 The FY1980 Supplemental Appropriations Act further amended 2 U.S.C.
§6573 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.”62 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.”63
The law (2 U.S.C. §6573), 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.”64 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.65
The most recent change to the procurement of Senate stationery contracts occurred with the
inclusion of an administrative provision within the FY2015 Consolidated and Further Continuing
Appropriations Act. The act repealed provisions that had required the Secretary of the Senate to
purchase newspaper space to advertise for bids from stationery product companies.66 The Senate
Appropriations Committee suggested in its report accompanying the FY2015 legislative branch
appropriations bill (S.Rept. 113-196) that the process was outdated and possibly more expensive
than other means, and the new language enabled the Secretary of the Senate to obtain stationery
through the same competitive procurement process administered by the General Services
Administration.67

59 P.L. 90-417, 82 Stat. 413, July 23, 1968.
60 P.L. 91-145, 83 Stat. 342, December 12, 1969.
61 P.L. 92-607, 86 Stat. 1508, October 31, 1972; 2 U.S.C. §6573.
62 P.L. 96-304, 94 Stat. 892, July 8, 1980; 2 U.S.C. §6573. 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.
63 P.L. 105-55, 111 Stat. 1181, October 7, 1997; 2 U.S.C. §6573.
64 2 U.S.C. §6573.
65 P.L. 101-163, 103 Stat. 10452, November 21, 1989; 2 U.S.C. §6573 note.
66 P.L. 113-235, 128 Stat. 2525, December 16, 2014. The act repealed former sections 2 U.S.C. §6569, 6570, 6571.
67 U.S. Congress, Senate Committee on Appropriations, Legislative Branch Appropriations, 2015, report to accompany
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GAO has also performed audits of the fund at the request of the chairman and ranking member of
the Senate Committee on Rules and Administration.68
Senate Health Promotion Revolving Fund
The Senate Office of Heath Promotion was established in the FY1990 Legislative Branch
Appropriations Act.69 This office, administered by the Sergeant at Arms, was charged with
creating “exercise classes and other health serves and activities” to promote the health and well-
being of Senate staff members.70 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.71
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.”72
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.73 Named after Senator Daniel Webster (1782-1852), who
has been credited with arranging for the appointment of the first Senate page,74 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.”75 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.76

H.R. 4487, 113th Cong., 2nd sess., 2014, S.Rept. 113-196 (Washington: GPO, 2014), p. 23.
68 For example, see U.S. Government Accountability Office, Senate Stationery Room Revolving Fund: Audit of Fiscal
Year 2014 Cash Receipts and Disbursements, GAO-16-98R, http://gao.gov/products/GAO-16-98R.
69 P.L. 101-163, 103 Stat. 1044, November 21, 1989; 2 U.S.C. §6635.
70 2 U.S.C. §6635(b)(1).
71 2 U.S.C. §6635(b)(2).
72 P.L. 102-90, 105 Stat. 450, August 14, 1991; 2 U.S.C. §6635(c). GAO has performed audits of the fund at the request
of the Senate Sergeant at Arms. For 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.
73 P.L. 103-283, 108 Stat. 1427, July 22, 1994; 2 U.S.C. §4931.
74 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.
75 P.L. 104-53, 109 Stat. 518, November 19, 1995; 2 U.S.C. §4931(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.
76 2 U.S.C. §4931(a). GAO has performed audits of the fund at the request of the Senate Sergeant at Arms. For
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/
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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.77 Prior to 1956, the House and Senate jointly operated a
recording facility and administered a joint revolving fund.78 Pursuant to Section 105(a) of the
FY1957 Legislative Branch Appropriations Act, separate House and Senate recording studios
were created.79
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
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.80
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.81
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 there
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 which 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.82
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.83 All funds received by the

d04388.pdf.
77 2 U.S.C. §4131(b).
78 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.
79 70 Stat. 370, June 27, 1956.
80 70 Stat. 371, June 27, 1956. The General Accounting Office is now the Government Accountability Office.
81 P.L. 96-304, 94 Stat. 890, July 8, 1980.
82 2 U.S.C. §4132(a).
83 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
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recording studio are deposited in the recording studio revolving fund and money in the revolving
fund is available for disbursement by the Senate Sergeant at Arms.84
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.85 Since that time, all money received by the
photographic studio is deposited in the revolving fund and is available for disbursement by the
Sergeant at Arms.86
Architect of the Capitol
The Architect of the Capitol maintains six legislative branch statutory revolving funds:87 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, the recycling
revolving fund, and the flag office revolving fund. In addition, the AOC operates the Judiciary
Office Building Development and Operations revolving fund.88
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.89 The Architect can obligate
these funds for expenses related to the operation of the gym.

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).”
84 GAO has performed audits of the fund at the request of the Senate Sergeant at Arms. For 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.
85 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).”
86 GAO has performed audits of the fund at the request of the Senate Sergeant at Arms. For 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.
87 U.S. Congress, Architect of the Capitol, 2020 Performance and Accountability Report, p. 108, https://www.aoc.gov/
what-we-do/publications/performance-accountability-report. For more information, see Office of Management and
Budget, Appendix, Budget of the United States Government, FY2022 (Washington: GPO, 2021), pp. 21-27,
https://www.whitehouse.gov/omb/appendix/.
88 Additional revolving funds were considered in recent years. In FY2017, the AOC requested the establishment of a
working capital fund. The House-passed version of the legislative branch appropriations bill included the provision
(H.R. 5325, H.Rept. 114-594). In response to a request from the Senate Appropriations Committee, the Government
Accountability Office issued “Architect of the Capitol—Proposal for Establishment of a Working Capital Fund,” B-
328065, October 27, 2016, https://www.gao.gov/products/b-328065. No further action was taken in 2017. A request for
the establishment of a Construction Reimbursement Fund was included in the FY2021 budget request
(https://www.govinfo.gov/app/details/BUDGET-2021-APP), but it was not included in the FY2021 appropriations act.
89 P.L. 102-392, October 6, 1992, 106 Stat. 1715; 2 U.S.C. §2013.
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Senate Staff Health and Fitness Facility Revolving Fund
The FY2001 Consolidated Appropriations Act established the Senate Staff Health and Fitness
Facility revolving fund.90 Dues associated with membership in the Senate Staff Health and
Fitness Facility and proceeds from the Architect’s Senate recycling program91 are deposited into
the revolving fund.92 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.93 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.”94
Senate Restaurants Revolving Fund
In 1961, a revolving fund was established for the operations of the Senate restaurants by the
Architect of the Capitol.95 In 2008, control of the Senate restaurants was transferred from the
Architect of the Capitol to a private vendor. According to AOC’s 2020 Performance and
Accountability Report “the account still exists for activities resulting from the conversion and
continuing maintenance of the restaurants. Upon approval by the Senate Committee on Rules and
Administration, available balances may be increased via transfers in from the U.S. Senate to
AOC, as needed.”96
Capitol Visitor Center Revolving Fund
The Capitol Visitor Center (CVC) Act of 2008 established the Capitol Visitor Center revolving
fund.97 The fund consists of two accounts: (1) the gift shop account, to contain money received
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 (CEO), 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 CVC CEO, and without fiscal year limitation, after consultation with the

90 P.L. 106-554, 114 Stat. 2763, 2763A-96, December 21, 2000; and P.L. 108-7, 117 Stat. 375, February 20, 2003.
91 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.
92 2 U.S.C. §2026(b).
93 2 U.S.C. §2026(c).
94 2 U.S.C. §2026(d).
95 P.L. 87-82, 75 Stat. 199, July 6, 1961. The Senate restaurant revolving fund has, at times, been audited by GAO. For
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.
96 U.S. Congress, Architect of the Capitol, 2020 Performance and Accountability Report, https://www.aoc.gov/what-
we-do/publications/performance-accountability-report, p. 108.
97 P.L. 110-437, October 20, 2008, 122 Stat. 4983; 2 U.S.C. §2231 et seq.
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Senate Committee on Rules and Administration, the Committee on House Administration, and the
House and Senate Committees on Appropriations.98
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.99 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. 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.100 The
fund was originally established for fiscal years 2009 through 2013; the Consolidated
Appropriations Act, 2014, amended this provision to extend the fund indefinitely.101
Flag Office Revolving Fund
Since 1937, Members of Congress have been able to request that a flag be flown over the U.S.
Capitol Building on behalf of a constituent.102 The Architect of the Capitol currently “fulfills on
average more than 100,000 flag requests from Members of Congress annually.”103
Section 1203 of Division I of the Consolidated Appropriations Act, 2017 established a revolving
fund in the U.S. Treasury for the Architect of the Capitol’s flag office.104 The fund is for the
deposit of fees charged for services and related amounts attributable to services provided by the
Flag Office. Amounts in the fund may be used for supplies, reimbursement of related expenses
(including salaries of flag office employees), and “to carry out the authorized levels in the Fallen
Heroes Flag Act of 2016.”
Prior to the establishment of this fund, 2 U.S.C. §1867 stated:
On and after November 19, 1995, expenses, based on full cost recovery, for flying
American flags and providing certification services therefor shall be advanced or
reimbursed upon request of the Architect of the Capitol, and amounts so received shall be
deposited into the Treasury.
The former language was included in the FY1996 Legislative Branch Appropriations Act.105

98 2 U.S.C. §2233.
99 P.L. 111-8, 123 Stat. 823, March 11, 2009; 2 U.S.C. §1824a.
100 P.L. 111-8, 123 Stat. 524, March 11, 2009.
101 P.L. 113-76, 128 Stat. 429, January 17, 2014.
102 U.S. Congress, Architect of the Capitol, “Capitol Flag Program,” at 1203.
103 Ibid.
104 P.L. 115-31, 131 Stat. 581, May 5, 2017; 2 U.S.C. §1867. See also H.R. 5661 (114th Cong.).
105 P.L. 104-53, title I, 109 Stat. 528, November 19, 1995. During consideration of the appropriations bills that year, the
House and Senate Appropriations Committees both addressed funding for the flag office. See U.S. Congress, House,
Committee on Appropriations, Legislative Branch Appropriations Bill, 1996, report to accompany H.R. 1854, 104th
Cong., 1st sess., June 15, 1995, H.Rept. 104-141 (Washington: GPO, 1995), p. 23; U.S. Congress, Senate, Committee
on Appropriations, Legislative Branch Appropriations Bill, 1996, report to accompany H.R. 1854, 104th Cong., 1st
sess., July 18, 1995, S.Rept. 104-114 (Washington: GPO, 1995), p. 35; and U.S. Congress, House, Committee of
Conference, Appropriations for the Legislative Branch for the Fiscal Year Ending September 30, 1996, and for Other
Purposes, report to accompany H.R. 1854, 104th Cong., 1st sess., July 28, 1995, H.Rept. 104-212 (Washington: GPO,
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Library of Congress
The Library of Congress has long administered funds associated with intra-governmental
programs, special events and programs, and services to other libraries and the general public.106
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,107 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
legislative branch.108 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.109 The FY2021
Legislative Branch Appropriations Act, for example, contained language limiting the
reimbursable and revolving fund activities not funded by appropriations to $252.6 million.110
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.111
Cooperative Acquisitions Program Revolving Fund
The Cooperative Acquisitions Program revolving fund was established in the FY1998 Legislative
Branch Appropriations Act,112 although the program itself and its predecessors had been around
for many years.113 The program is carried out by six overseas offices in New Delhi (India), Cairo

1995), p. 11.
106 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.
107 This discussion does not include additional gift revolving funds, which may operate under 2 U.S.C. §156 and §175.
For recent proposals, see H.R. 5264 and H.R. 4093 (114th Congress) and the FY2018 budget request for the
establishment of a Library of Congress National Collection Stewardship Fund (Office of Management and Budget,
Appendix, Budget of the United States Government, FY2018 (Washington: GPO, 2017), p. 30,
https://www.govinfo.gov/app/details/BUDGET-2018-APP; and related language in S.Rept. 115-137).
108 P.L. 103-69, Title II, §206, 107 Stat. 706, August 11, 1993.
109 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.
110 P.L. 116-260, December 27, 2020.
111 Recent annual reports and budget justifications are available at http://www.loc.gov/about/reports; and Office of
Management and Budget, Appendix, Budget of the United States Government, FY2022 (Washington: GPO, 2021), pp.
21-27, https://www.whitehouse.gov/omb/appendix/.
112 P.L. 105-55, 111 Stat. 1193, October 7, 1997; 2 U.S.C. §182.
113 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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(Egypt), Rio de Janeiro (Brazil), Jakarta (Indonesia), Nairobi (Kenya), and Islamabad (Pakistan)
and the African/Asian Acquisitions and Overseas Operations Division.114 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.
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.115 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.116 The law was amended the following year to include a fourth
account for special events and programs,117 a section which was further amended in 2007 by the
U.S. Capitol Police and Library of Congress Police Merger Implementation Act.118 It was further
amended by the FY2018 Consolidated Appropriations Act.119
Duplication Services for the National Audio-Visual 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.120 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

114 For additional information, see http://www.loc.gov/acq/ovop/.
115 P.L. 106-481, Title I, §104, 114 Stat. 2190, November 9, 2000.
116 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).
117 P.L. 107-68, 115 Stat. 587, November 12, 2001.
118 P.L. 110-178, 121 Stat. 2546, January 7, 2008.
119 P.L. 115-141, 132 Stat. 784, March 23, 2018. See also, H.R. 5264 and H.R. 4093 (114th Congress).
120 P.L. 106-481, 114 Stat. 2187, November 9, 2000; 2 U.S.C. §182a.
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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.121
Revolving Fund for Sales Shop and Other 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.122 In 2001, this law was amended to cover special events and
programs,123 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.124 This language was included as
part of the merger between the Capitol Police and the Library of Congress Police.
Formerly known as the revolving fund for gift shop, decimal classification, photo duplication, and
related services, the heading was changed by the FY2018 Consolidated Appropriations Act.125
That act also added a reference to training.
Federal Library and Information Network and Federal Research
Program
The Library of Congress Fiscal Operations Improvement Act of 2000 established an intra-
governmental 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.126 Before the implementation of the revolving fund, both programs were
operated under the Economy Act.127
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

121 For additional information, see http://www.loc.gov/avconservation/packard/ and http://www.loc.gov/today/pr/2007/
07-149.html.
122 2 U.S.C. §182b.
123 P.L. 107-68, 115 Stat. 587, November 12, 2001.
124 P.L. 110-161, 121 Stat. 2235, December 26, 2007; P.L. 110-178, 121 Stat. 2553, January 7, 2008; P.L. 111-145,
§6(d)(1), 124 Stat. 54, March 4, 2010.
125 P.L. 115-141, 132 Stat. 784, March 23, 2018.
126 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.
127 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.
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Congressional Research Service).”128 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.129
The FY2018 Consolidated Appropriations Act added a reference to tribal governments.130
Government Publishing Office (GPO)
In 1953, a revolving fund was created for the operation and maintenance of the Government
Printing Office (GPO). The agency was renamed the Government Publishing Office in 2014, and
its revolving fund was renamed the GPO Business Operations Revolving Fund.131 The revolving
fund, which is available without fiscal year limitation, was initially provided $1 million for
[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.132
Since its enactment, the revolving fund language has been 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.133
Capitalization
To provide additional money for the fund, the 1953 act provided that the Public Printer (now
known as the Director of the GPO) “shall provide capital for the fund by capitalizing, at fair and
reasonable values as jointly determined by him and the Comptroller General, the current

128 2 U.S.C. §182c.
129 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
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.
130 P.L. 115-141, 132 Stat. 784, March 23, 2018. See also, H.R. 5264 and H.R. 4093 (114th Congress) and the Senate-
reported versions of the FY2012 and FY2013 appropriations bills (H.R. 2551 and H.R. 5882, 112th Congress).
131 Consolidated and Further Continuing Appropriations Act, 2015, P.L. 113-235, 128 Stat. 2537, December 16, 2014.
132 FY1954 Legislative Branch Appropriations Act, P.L. 178, 67 Stat. 330-331, August 1, 1953.
133 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; P.L. 104-316,
110 Stat. 3839, October 19, 1996; and P.L. 113-235, 128 Stat. 2537, December 16, 2014.
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inventories, plant, and building appurtenances, except building structures and land, equipment,
and other assets of the Government Printing Office”134 [now Government Publishing Office].
Source of Funds and Reimbursements
The fund provides temporary financing for GPO operations pending the collection of funds for
work performed. Costs associated with “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.135 It is
supported by three major sources, including (1) payments from federal customers, (2) sales of
government publications to the general public, and (3) fund transfers from the GPO
“Congressional Publishing” (formerly “Congressional Printing and Binding”) and “Public
Information Programs of the Superintendent of Documents (salaries and expenses)” (formerly
“Salaries and Expenses”) appropriations.136
Under 44 U.S.C. §309, the revolving fund is reimbursed for “services and supplies furnished,
including those furnished other appropriations of the Government Publishing 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.”137 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.”138 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.139
GPO has also requested appropriations for the revolving fund to relieve pressures related to
sizeable investments or shortfalls in the appropriations for congressional printing. Appropriations
may be contained in the annual legislative branch appropriations acts in the last of GPO’s three
accounts, which include (1) congressional publishing, (2) Public Information Programs of the
Superintendent of Documents (salaries and expenses), and (3) the Government Publishing Office
Business Operations Revolving Fund.
Budget Authority Provided in Appropriations Acts
The GPO revolving fund has received additional funding in the following annual and
supplemental appropriations acts:
 The FY2022 House-passed legislative branch appropriations bill (H.R. 4346) and
the Senate Appropriations Committee majority draft bill would provide $11.3
million “to remain available until expended, for information technology
development and facilities repair.”140

134 44 U.S.C. §309(a).
135 44 U.S.C. §1509(a).
136 For additional information, see U.S. Government Publishing Office, 2014 Annual Report with Financial Year in
Review, http://www.gpo.gov/pdfs/congressional/archives/2014_AnnualReport.pdf, pp. 20-21.
137 44 U.S.C. §309(b)(1).
138 44 U.S.C. §309(b)(2).
139 This information was provided for an earlier version of this report by Andrew M. Sherman, director of congressional
relations, GPO.
140 The Senate Appropriations Committee did not file a FY2022 legislative branch appropriations bill. A majority draft
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 The FY2021 Consolidated Appropriations Act provided $6.7 million “to remain
available until expended, for information technology development and facilities
repair.”141
 The FY2020 Further Consolidated Appropriations Act provided $6.7 million “to
remain available until expended, for information technology development and
facilities repair.”142
 The FY2019 Energy and Water, Legislative Branch, and Military Construction
and Veterans Affairs Appropriations Act provided $6.0 million “to remain
available until expended, for information technology development and facilities
repair.”143
 The FY2018 Consolidated Appropriations Act provided $8.5 million “to remain
available until expended, for information technology development and facilities
repair.”144
 The FY2017 Consolidated Appropriations Act provided $7.8 million “to remain
available until expended, for information technology development and facilities
repair.”145
 The FY2016 Consolidated Appropriations Act provided $6.8 million “to remain
available until expended, for information technology development and facilities
repair.”146
 The FY2015 Consolidated and Further Continuing Appropriations Act provided
$8.8 million “to remain available until expended, for information technology
development and facilities repair.”147
 The FY2014 Consolidated Appropriations Act provided $8.1 million for
“information technology development and facilities repair.”148
 The FY2013 Consolidated and Further Continuing Appropriations Act provided
$3.96 million for the revolving fund (not including an across-the-board rescission
or sequestration).149
 The FY2012 Consolidated Appropriations Act provided $500,000 for
“information technology development and facilities repair.”150

bill and draft accompanying explanatory statement for FY2022 were released by Chairman Patrick Leahy on October
18, 2021 (https://www.appropriations.senate.gov/news/majority/chairman-leahy-releases-remaining-nine-senate-
appropriations-bills).
141 P.L. 116-260, December 27, 2020.
142 P.L. 116-94, 133 Stat. 2769, December 20, 2019.
143 P.L. 115-244, 132 Stat. 2941, September 21, 2018.
144 P.L. 115-141, 132 Stat. 792, March 23, 2018.
145 P.L. 115-31, 131 Stat. 586, May 5, 2017.
146 P.L. 114-113, 129 Stat. 2669, December 18, 2015.
147 P.L. 113-235, 128 Stat. 2536, December 26, 2014.
148 P.L. 113-76, 128 Stat. 432, January 17, 2014.
149 P.L. 113-6, 127 Stat. 426, March 26, 2013; reductions pursuant to P.L. 112-175 and P.L. 113-6.
150 P.L. 112-74, 125 Stat. 1133, December 23, 2011.
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 The FY2011 Continuing Appropriations Act provided $1.7 million for the
revolving fund.151
 The FY2010 Legislative Branch Appropriations Act provided $12.8 million for
the revolving fund for “information technology development and facilities
repair.”152 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 $5 million for “information
technology development and facilities repair.”153 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.154
 The FY2006 Legislative Branch Appropriations Act provided $1.98 million for
workforce retraining.155
 The FY2004 Legislative Branch Appropriations Act provided $9.94 million for
working capital.156
 The FY2002 supplemental appropriations act provided a $4.0 million transfer for
emergency expenses to respond to the terrorist attacks.157
 The FY2001 supplemental appropriations act provided $6.0 million for air
conditioning and lighting systems.158
 The FY1975 Legislative Branch Appropriations Act provided $12.0 million “to
provide additional working capital necessary for the support of normal operation
of the revolving fund.”159
 The FY1974 Legislative Branch Appropriations Act provided $7.4 million “for
improving electrical and air-conditioning systems, and building structures.”160
 The FY1972 Legislative Branch Appropriations Act provided $3.5 million “for
improving electrical and air-conditioning systems, and building structures.”161
 The FY1971 Legislative Branch Appropriations Act provided $22.0 million “for
improving electrical and air-conditioning systems, and building structures, and

151 P.L. 112-10, 125 Stat. 172, April 15, 2011; includes an across-the-board rescission pursuant to P.L. 112-10.
152 P.L. 111-68, 123 Stat. 2023, October 1, 2009.
153 P.L. 111-8, 123 Stat. 524, March 11, 2009.
154 P.L. 110-5, 121 Stat. 8, February 15, 2007.
155 P.L. 109-55, 119 Stat. 565, August 2, 2005.
156 P.L. 108-83, 117 Stat. 1032, September 30, 2003.
157 P.L. 107-117, 115 Stat. 2230, January 10, 2002.
158 P.L. 107-20, 115 Stat. 155, July 24, 2001.
159 P.L. 93-371, 88 Stat. 442, August 13, 1974.
160 P.L. 93-145, 87 Stat. 546, November 1, 1973.
161 P.L. 92-51, 85 Stat. 142, July 9, 1971.
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additional capital as necessary for the operation and maintenance of the
Government Printing Office.”162
 The FY1967 Legislative Branch Appropriations Act provided $15.0 million for
the revolving fund.163
 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.’”164
Auditing and Reporting
Both the inspector general of the Government Publishing 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
Publishing Office each year.”165 In addition to the audit, the inspector general is required to
prepare an “annual financial statement meeting the requirements of section 3515(b) of title 31,
United States Code.”166
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 Publishing Office in lieu of an audit by the inspector general.167
Some of the GPO reports and audits are available online, including the GPO Annual Report and
the Inspector General’s semiannual reports to Congress.168 The Inspector General also issued a
revolving funds “white paper” on September 29, 2003.169 GPO, in its annual reports, also
provides financial statements, including information on GPO’s fund balance with Treasury.170

162 P.L. 91-382, 84 Stat. 824, August 18, 1970.
163 P.L. 89-545, 80 Stat. 369, August 27, 1966.
164 P.L. 88-248, 77 Stat. 817, December 30, 1963.
165 44 U.S.C. §309(d).
166 44 U.S.C. §309(e). The Government Publishing 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.”
167 44 U.S.C. §309(f).
168 GPO annual reports since FY1954 to the last fiscal year are available at http://www.gpo.gov/congressional/
reports.htm. The GPO Inspector General’s semi-annual reports are available at http://www.gpo.gov/oig/semi-
anual.htm.
169 U.S. Government Printing Office, Revolving Funds, Office of the Inspector General, White Paper, September 29,
2003, available upon request from GPO.
170 For example, U.S. Government Publishing Office, GPO Annual Report 2020, available at https://www.gpo.gov/
who-we-are/our-agency/mission-vision-and-goals. See also, “Rebooting the Government Printing Office: Keeping
America Informed in the Digital Age,” a Report by a Panel of the National Academy of Public Administration for the
U.S. Congress, Congressional Research Service, and the Government Printing Office, January 2013, available at
http://www.napawash.org/wp-content/uploads/2013/02/GPO-Final.pdf.
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link to page 16 link to page 16 link to page 7 link to page 12 Legislative Branch Revolving Funds

Repealed Revolving Funds
Four legislative branch revolving funds have been repealed. 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 FY1957 Legislative Branch Appropriations
Act (84th Congress), the revolving fund was repealed and replaced with separate revolving funds
for the House and the Senate.171 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 1976,172 the Senate Barber Shop revolving fund was renamed the Senate
Barber and Beauty Shops revolving fund in 1988.173 The revolving fund was repealed with the
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 1998.174 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 fund was available without fiscal year limitation for the payment of
official expenses, including 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.175 For
FY1999, the revolving fund statute was amended to increase the maximum annual disbursement
into the fund to $35,000.176
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 remained unchanged except for the approval of vouchers
by the Senate Committee on Rules and Administration.177 Any funds remaining in the revolving
fund following its repeal were returned to the general fund of the United States Treasury.178

171 P.L. 84-624, 70 Stat. 371, June 27, 1956.
172 P.L. 94-440, 90 Stat. 1444, October 1, 1976.
173 P.L. 100-458, 102 Stat. 2162, October 1, 1988.
174 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.
175 P.L. 104-53, 109 Stat. 517, November 19, 1995; 2 U.S.C. §61d-3.
176 P.L. 105-275, 112 Stat. 2433, October 21, 1998.
177 P.L. 108-199, 118 Stat. 450, January 23, 2004; 2 U.S.C. §6654.
178 2 U.S.C. §6654(b)(2).
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Office of the Attending Physician Revolving Fund
The Office of the Attending Physician revolving fund was established in 1976 and abolished in
1989.179 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 Information

Ida A. Brudnick
Sarah J. Eckman
Specialist on the Congress
Analyst in American National Government

Acknowledgements
Tyler Wolanin provided research assistance for this report. Jacob R. Straus, Specialist on the Congress, and
Sean M. Hoskins, former Analyst in Financial Economics, contributed to a previous version of this report.

Disclaimer
This document was prepared by the Congressional Research Service (CRS). CRS serves as nonpartisan
shared staff to congressional committees and Members of Congress. It operates solely at the behest of and
under the direction of Congress. Information in a CRS Report should not be relied upon for purposes other
than public understanding of information that has been provided by CRS to Members of Congress in
connection with CRS’s institutional role. CRS Reports, as a work of the United States Government, are not
subject to copyright protection in the United States. Any CRS Report may be reproduced and distributed in
its entirety without permission from CRS. However, as a CRS Report may include copyrighted images or
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copy or otherwise use copyrighted material.

179 P.L. 101-163, November 21, 1989, 103 Stat. 1051; 2 U.S.C. §4121. See also U.S. General Accounting Office,
Revolving Funds: Office of the Attending Physician Revolving Fund Can Be Terminated, AFMD-89-29, December 21,
1988.
Congressional Research Service
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