The purpose of the report is to provide background and relevant data about special-purpose revenue funds, which represent an important but little-understood source of revenue for the District of Columbia’s general fund. Presently, more than 160 special-purpose revenue funds are used to provide operating support to District government agencies and programs. This is a revised version of the first guidebook on special-purpose funds, which was issued by the Office of Revenue Analysis in April 2010.
Special-Purpose Report Issued February 2015 [PDF]