GAO Glossary of Terms and Definitions (September 2005)

Earmarking

Either of the following:

(1) Dedicating collections by law for a specific purpose or prog Earmarked collections include trust fund receipts, special fund receipts, intragovernmental receipts, and offsetting collections credited to appropriation accounts. These collections may be classified as budget receipts, proprietary receipts, or reimbursements to appropriations.

(2) Designating any portion of a lump-sum amount for particular purposes by means of legislative language. Sometimes, “earmarking” is colloquially used to characterize directions included in congressional committee reports but not in the legislation itself. (See also Special Fund Accounts under Federal Fund Accounts under Account in the President’s Budget; Trust Fund Accounts under Account in the President’s Budget; Offsetting Collections under Collections; Proprietary Receipts from the Public under Offsetting Receipts under Collections; Committee Allocation.)

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