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Budgetary Treatment of Leases & Public/Private Ventures
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 agenciesí 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.
Wordsworth Dictionary of the American West
Dynamic Nutrition for Maximum Performance: A Complete Nutritional Guide for Peak Sports Performance
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