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Budgetary Treatment of Leases & Public/Private Ventures
Budgetary Treatment of Leases & Public/Private Ventures
 
Our Price: $20.00
Year: 2003
Pages: 61
Binding Paperback

Product Code: 0756733022

Description
 
Deborah Clay-Mendez (a.); Barry B. Anderson (preface). Federal agencies sometimes use leases or special-purpose public/private ventures to acquire capital assets without recording their full costs as obligations & outlays up front in the budget. That budgetary practice increased in the 1990s with the DoD military housing privatization ventures & the VA enhanced-use leasing ventures. This paper examines agencies’ recent use of leases & special-purpose public/private ventures to finance the acquisition of federal assets. It reviews how the CBO scores budget authority & outlays for the legislation that provides agencies with the authority to enter into those arrangements & how the OMB records the obligations & outlays associated with specific leases & public/private ventures.

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