[20190521]IF10042_填海基金.pdf

https:/crsreports.congress.gov Updated May 21, 2019The Reclamation FundThe Reclamation Act of 1902 authorized the Secretary of the Interior to construct irrigation works in western states through the Reclamation Service (later renamed the Bureau of Reclamation BOR or Reclamation). It also established the Reclamation Fund to pay for these projects. The Reclamation Fund was established as a special fund within the U.S. Treasury. (Special funds are fund accounts for receipts and spending with specific taxes or revenues earmarked for a specific purpose.) The fund was designated to receive receipts from the sale of federal lands in the western United States, as well as other sources. It was originally conceived as a revolving fund (i.e., a business-like fund). That is, after its initial capitalization by federal appropriations, receipts from existing project repayments were expected to fund new projects. Congress later made substantial changes to the fund, including adding new receipt sources and making it subject to annual appropriations. Early Issues with Reclamation Fund During its early years, the Reclamation Fund was unable to operate as a revolving fund. Due in part to difficulti