expend fund amounts to pay for the preservation and main- tenance of the facility.

The Senate Restaurant Revolving Fund was established in 1961 for the operation of the Senate restaurants. In 2008, control of the Senate restaurants was transferred to a private vendor and AOC took over its accounting functions. Following the transfer, the revolving fund is no longer used for the operation of the restaurants, but the account still exists for activities resulting from the conversion and continuing maintenance of the restaurants. Upon approval by the Senate Committee on Rules and Administration, available balances may be increased via transfers in from the U.S. Senate to AOC, as needed.

The Judiciary Office Building Development and Operations Fund is used to pay expenses related to the structural, mechanical, and domestic care, maintenance, operation, and utilities of the TMFJB. The fund includes an investment that is held outside Treasury with The Bank of New York Mellon, via a Trust Agreement established to finance the construction of the TMFJB.

The CVC Revolving Fund is used to administer funds from the sale of gift shop items, the deposit of miscellaneous receipts such as net profits or commissions paid to the CVC for food service operations, and any fees collected from other functions within the CVC facility. This business-type revolving fund is invested in government securities through the Bureau of Public Debt.

The Recyclable Materials Revolving Fund was established to record proceeds from the sale of recyclable materials from across AOC (excluding the Senate, which deposits such funds in the Senate Health and Fitness Facility Revolving Fund). The fund balance is without fiscal year limitation and may be used to carry out recycling programs or other programs that promote energy savings at AOC.

G. Recognition of Financing Sources

AOC receives funding to support its programs through appropriations authorized by Congress. Funding for operat- ing and capital expenditures is received as annual, multi-year, and no-year appropriations. This includes funding for the House Historic Buildings Revitalization Trust Fund, which is a general fund that is funded by direct appropriations. Amounts in this fund are restricted for the revitalization of the major historical buildings and assets of the House of Representatives with the approval of the House Appropriations Committee.

The appropriations that AOC manages are listed below. Inactive funds are included below for full disclosure.

1. AOC Capitol Building

2. AOC Capitol Grounds

• Capitol Grounds

• West Central Front (inactive)

• Union Square (Capitol Trust Fund)

3. AOC Capitol Police Buildings, Grounds, and Security

4. AOC General Administration

• General Administration

• American Disabilities Act (inactive)

• Congressional Cemetery (inactive)

5. AOC House Office Buildings

• House Office Buildings

• House (of Representatives) Gymnasium

• House Historic Buildings Revitalization Trust Fund

• House Recyclable Materials

6. AOC Library Buildings and Grounds

7. AOC Senate Office Buildings

• Senate Office Buildings

• Senate Health and Fitness Facility

• Senate Restaurants Revolving Fund

8. AOC Utilities and Capitol Power Plant

9. U.S. Botanic Garden

• Botanic Garden

• National Garden (inactive)

10. U.S. Capitol Visitor Center

11. U.S. Supreme Court Buildings and Grounds

• Supreme Court

• Thurgood Marshall Federal Judiciary Building

H. Operating Materials and Supplies

AOC’s materials and supplies consist of tangible personal property consumed during normal operations. Per Statement of Federal Financial Accounting Standards (SFFAS) No. 3, Accounting for Inventory and Related Property, operating materials and supplies are recorded using the purchases method. This method provides that operating materials and supplies be expensed when purchased. Operating materials and supplies are purchased using funds specifically appropriated to AOC’s jurisdictions. Therefore, the related usage of those materials and supplies is intended for those specific jurisdictions making the purchases (see Note 1.I).