GAO Glossary of Terms and Definitions (September 2005)

Working Capital Fund

A type of intragovernmental revolving fund that operates as a self-supporting entity that conducts a regular cycle of businesslike activities. These funds function entirely from the fees charged for the services they provide consistent with their statutory authority. (See also Intragovernmental Revolving Fund Account under Intragovernmental Fund Accounts under Federal Fund Accounts under Account in the President’s Budget.)

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