The Budget for Fiscal Year 1991:

Scoring of GSA Lease-Purchases

AFMD-91-44: Published: Jan 15, 1991. Publicly Released: Jan 15, 1991.

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Pursuant to a congressional request, GAO reviewed the difference between the Office of Management and Budget's (OMB) and the Congressional Budget Office's (CBO) budgetary scoring of certain General Service Administration (GSA) lease-purchase contracts.

GAO found that: (1) OMB, which projected higher outlays for fiscal year 1991 than CBO, characterized its budgetary treatment of construction projects as revised scoring for lease-purchases; (2) OMB and GSA had agreed to finance the projects with cheaper Federal Financing Bank (FFB) financing by converting the lease-purchase contracts into outright-purchase contracts with government financing provisions; (3) the CBO baseline treated the projects as third-party-financed lease-purchases instead of FFB-financed projects; and (4) the two baselines made different assumptions about the method of financing the contracts and applied different scoring concepts.

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