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. The legislative branch currently has 27 revolving funds, including eight 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 Publishing Office. This report traces the establishment, use, and recent development of these funds. Where applicable, the report refers to publications that provide further details on individual revolving funds. Repealed Revolving Funds

Four legislative branch revolving funds have been repealed.
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 27 revolving funds, including eight 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 Publishing Office.
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.