REVOLVING FUND - 7810

(Revised: 04/2022)

A revolving fund subsidiary ledger or Cash Book is a debit, credit, and balance record of the agency/department’s revolving fund cash. It is debited for receipts deposited and credited for revolving fund checks drawn. Its balance shows the cash portion of the revolving fund’s advance amount. (See SAM Sections 8190 and 8191.)