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Fund or Fund Account
Fund or Fund Account
A summary account established in the Treasury for each Appropriation and/or fund showing transactions to such accounts. Each such account provides the framework for establishing a set of balanced accounts on the books of the agency concerned. As used in OMB Circular A-34, this phrase refers to general fund expenditure accounts, special fund expenditure accounts, public enterprise revolving funds, Intra governmental revolving funds, management funds, trust fund expenditure accounts, and trust revolving fund accounts. (JFMIP Core; OMB Circular A-34, Part 11, Section 21.1, p. 11-4 and 5) HUDCAPS Core Financial System Standard Accounting Interface, dated 9/30/97
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