Legislative branch revolving funds support the "business-type activities" of the House, Senate, and legislative branch agencies. 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. 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 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, 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). 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. These publications may provide additional information, including the current status of the fund and recent revenues and expenditures. 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). 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. Subsequent sections provide additional information on each 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." 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. 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." 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. The House services revolving fund was established by the FY2005 Consolidated Appropriations Act. The act terminated three predecessor revolving funds—House barber shops revolving fund, House beauty shop revolving fund, and House restaurant revolving fund —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 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. 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." The FY2009 budget request included proposed language, which was included in the FY2009 Omnibus Appropriations Act, directing the CAO to "deposit all amounts received as promotional rebates and incentives on credit card purchases, balances, and payments" into this fund. A request for a revolving fund for telecommunications expenses was included in the FY2005 budget request. 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." The CAO may expend the funds for these purposes without fiscal year limitation. 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." 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. In 1983, Congress established the House page revolving fund to support the House page program. Although statutory authority for the page revolving fund still exists, House leaders discontinued the program in August 2011. The fund was established to contain amounts received by the CAO for lodging and meals provided to House pages. 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. The stationery revolving fund was established in 1947. 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 House of Representatives revolving fund was established in the FY2004 Consolidated Appropriations Act. 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. The House Child Care Center Revolving Fund was established by P.L. 111-248 , which was enacted on September 30, 2010. 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." 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…. 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 . 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. The Senate Computer Center revolving fund was established in 1976. 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.