[20180921]IF10323_水土保持基金（LWCF）：与2018年9月30日到期的条款相关的常见问题解答.pdf

https:/crsreports.congress.gov Updated September 21, 2018Land and Water Conservation Fund (LWCF): Frequently Asked Questions Related to Provisions Scheduled to Expire on September 30, 2018What is the Land and Water Conservation Fund? The Land and Water Conservation Fund Act of 1965 (LWCF Act; 54 U.S.C. 200301 et seq.) was enacted to help preserve, develop, and ensure access to outdoor recreation resources. The law created the LWCF in the Department of the Treasury as a dedicated funding source to implement its stated outdoor recreation goals. Monies in the fund are available only as provided in appropriations acts, except that a portion of the appropriations for the state matching grant program is available without further legislative action (i.e., constitutes mandatory spending) under provisions of the Gulf of Mexico Energy Security Act of 2006 (GOMESA; P.L. 109-432, 105, Div. C). Similar to other special funds in the federal budget, the LWCF is an accounting mechanism to link dedicated receipts with the spending of those receipts. The fund has been used for three general purposes: (1) as the principal source of monies for land acquisition by the four major federal land managemen