Comiez, Maynard. "An Appraisal of Capital Budgeting." Chapter II in A Capital Budget Statement for the U.S. Government, 16-31. Washington, D.C.: The Brookings Institution, 1966.

CQ Monitor, "Nussle to Head House Panel to Draft Budget Process Overhaul." (February 6, 1998): 4.

The Economist. "Investigating investment." (July 18, 1998): 68.

Eisner, Robert. "Capital Budgeting or Its Lack - and the Nation's Wealth." Chapter 3 in How Real is the Federal Deficit? 26-32. New York: The Free Press, 1986.

Eno Transportation Foundation, Inc. Economic Returns from Transportation Investment. Lansdowne, VA.: 1996.

Faux, Jeff. "Public Investment for a 21^st Century Economy." In Restoring Broadly Shared Prosperity. Washington, D.C.: Economic Policy Institute, 1997.

Holtz-Eakin, Douglas. "New Federal Spending for Infrastructure." In Public Infrastructure Investment: A Bridge to Productivity Growth? 31-41. Annandale-on-Hudson, New York: Jerome Levy Economics Institute of Bard College, 1993.

Hush, Lawrence W., and Kathleen Peroff. "The Variety of State Capital Budgets: A Survey." Public Budgeting & Finance, vol. 8, (Summer 1988): 67-79.

Kirova, Milka S., and Robert E. Lipsey. "Measuring Real Investment: Trends in the United States and International Comparisons." Review, Federal Reserve Bank of St. Louis, Vol. 80, No.1 (January/February 1998): 3-18.

Lehr, William, and Frank R. Lichtenberg. "Computer Use and Productivity Growth in Federal Government Agencies, 1987 to 1992." Working Paper No. 5616 in NBER Working Paper Series. Cambridge, MA: National Bureau of Economic Research, June 1996.

Lichtenberg, Frank R. "The Output Contributions of Computer Equipment and Personnel: A Firm-Level Analysis." NBER Reprint No. 2044. Cambridge, MA: National Bureau of Economic Research, 1995.

National Advisory Council on State and Local Budgeting. "A Framework for Improved State and Local Government Budgeting and Recommended Budget Practices." December 15, 1997. This Council is a coalition that includes the Government Finance Officers Association, Chicago, Ill.

National Association of State Budget Officers. Capital Budgeting in the States. Washington, D.C.: September 1997.

__________. Budget Processes in the States. September 1997.

__________. Debt Management Practices in the States. April 1994.

__________. Budget Stability: A Policy Framework for States. July 1995.

National Civil Aviation Review Commission. Avoiding Aviation Gridlock & Reducing the Accident Rate: A Consensus for Change. Washington, D.C.: December 1997.

New Zealand Treasury. Financial Statements of the Government of New Zealand, For the Nine Months Ended 31 March 1998 (1 May 1998).

__________. A Guide to the Management of Departmental Fixed Assets. 1991.

__________. A Guide to the Management of Departmental Purchasing. 1990.

__________. A Guide to the Management of Departmental Working Capital. 1991.
 
Office of Management and Budget (OMB). Budget of the United States Government, Fiscal Year 1998. Washington, D.C.: Government Printing Office, February 1997. See the items listed below. Comparable sections for these items from the Fiscal Year 1999 Budget (February 1998) were also sent to the Commission.

• A Citizen's Guide to the Federal Budget.
• The Budget System and Concepts.
• Principles of Budgeting for Capital Asset Acquisitions.
• "Stewardship: Toward a Federal Balance Sheet." Chapter 2 in the Analytical Perspectives volume.
• "Federal Investment Spending and Capital Budgeting." Chapter 6 in the Analytical Perspectives volume.
• "National Income and Product Accounts." Chapter 18 in the Analytical Perspectives volume.
• "Federal Government Outlays for Major Physical Capital, Research, and Development, and Education and Training." Section 9 in the Historical Tables volume.

__________. Mid-Session Review of the FY 1999 Budget. Washington, D.C.: May 26, 1998.

__________. Statement of Federal Financial Accounting Standards No. 6: Accounting for Property, Plant, and Equipment, Vol. 1, Version 1.0, Washington, D.C.: February 28, 1997.

__________. Statement of Federal Financial Accounting Standards No. 8: Supplementary Stewardship Reporting, Vol. 1, Version 1.0, Washington, D.C.: February 28, 1997.

__________ and the Chief Financial Officers Council. Federal Financial Management Status Report & Five-Year Plan. Washington, D.C.: June 1998.

Organisation for Economic Co-operation and Development (OECD). "Modern Financial Management Practices," 19th Annual Meeting of Senior Budget Officials. Paris: 25-26 May 1998.

__________. Accrual Accounting in the Public Sector. "Accrual Accounting and Budgeting in the Dutch Government," by Harmon Korte, Director of Budget Affairs, Ministry of Finance, The Netherlands; and "The Development of Accrual Accounting and Budgeting in the UK," by Andrew Likierman, Head, Government Accounting Service, H.M. Treasury, 10-11 June 1997.

President's Commission on Budget Concepts. Report of the President's Commission on Budget Concepts. Chapter 2, "Purposes of the Budget," 11-23; chapter 3, "Coverage of the Budget," 24-27, and "A Capital Budget," 33-35. Washington, D.C.: U.S. Government Printing Office, October 1967.

President's Private Sector Survey on Cost Control (Grace Commission). Report on Federal Management Systems, "FMS 5: Capital Budgeting." September 1983, 96-111.

Reich, Robert B. "Accounting the Future." The American Prospect, no. 11 (Fall 1992): 61-64.

Scott, Graham C. Government Reform in New Zealand., Washington, D.C.: International Monetary Fund, October 1996.

Small, Kenneth A., Clifford Winston, and Carol A. Evans. Road Work: A New Highway Pricing and Investment Policy. Washington, D.C.: The Brookings Institution, 1989.

Stein, Herbert. "America's Second Fiscal Revolution." Challenge (July-August 1989): 4-13.

Thibadoux, Greg M., Ph.D. "Capital Budgeting." Chapter 14 in Handbook of Governmental Accounting and Finance, edited by Nicholas G. Apostolou, DBA., CPA., and D. Larry Crumbley, Ph.D., CPA. New York: John Wiley & Sons, Inc., 1992.

United Kingdom:

"A Fiscal Strategy for this Parliament." HM Treasury News Release, 98-98. June 11, 1998.

"Investing in Britain." HM Treasury News Release, 99-98. June 11, 1998.

"Major Reform of Public Spending Rules." HM Treasury News Release, 100-98. June 11, 1998.

"A Better Format for the Public Finances." HM Treasury News Release, 101-98. June 11, 1998.

__________. Innovative Financing of Highways: An Analysis of Proposals. Washington, D.C., January 1998.

__________. The Economic Effects of Federal Spending on Infrastructure and Other Investments. Washington, D.C., June 1998.

U.S. Congress. House. Committee on Public Works and Transportation. Amending the Public Buildings Act of 1959 Concerning the Calculation of Public Building Transactions. 103^rd Cong., 2^nd Sess. H. Rept. 103-547 to accompany H.R. 2680, June 14, 1994.

__________. H.R. 2680: "To amend the Public Buildings Act of 1959 concerning the calculation of public building transactions" 103rd Cong., 2nd. Sess. September 23, 1994.

__________. Senate. Budget Committee Majority Staff. "The Economic Effects of Federal Spending on Infrastructure--Not Good!" Budget Bulletin. Washington, D.C.: August 3, 1998.

U.S. Department of Commerce. "Table 15. Real Net Stock of Fixed Reproducible Tangible Wealth, 1929-95." Survey of Current Business (May 1997): 92.

U.S. Department of Transportation. 1997 Status of the Nation's Surface Transportation System: Condition and Performance (Report to Congress). Washington, D.C.: 1997.

_________. 1995 Status of the Nations' Surface Transportation System: Condition and Performance (Report to Congress). Washington, D.C.: October 1995.

U.S. Department of the Treasury. Consolidated Financial Statements of the United States Government, 1996 Prototype. Table of contents and 11-17. Washington, D.C.: 1997.

__________. 1997 Consolidated Financial Statements of the United States Government. Washington, D.C.: 1997.

__________. Treasury News (press release). "Remarks by Gary Gensler, Assistant Secretary of the Treasury, at the Bond Market Association Annual Meeting, Boca Raton, Florida." March 6, 1998.

U.S. Environmental Protection Agency. Drinking Water Infrastructure Needs Survey (First Report to Congress). EPA812-R-97-001. Washington, D.C.: January 1997.

__________. 1996 Clean Water Needs Survey (Report to Congress). EPA832-R-97-003. Washington, D.C.:September 1997.

U. S. General Accounting Office. Budget Issues: Incorporating an Investment Component in the Federal Budget. GAO/AIMD-94-40. 1-2, 9-16. Washington, D.C.: U.S. Government Printing Office, November 1993.

__________. Budget Issues: The Role of Depreciation in Budgeting for Certain Federal Investments. GAO/AIMD-95-34. Washington, D.C.: U.S. Government Printing Office, February 1995.

__________. Budget Issues: Budgeting Practices in West Germany, France, Sweden, and Great Britain. GAO/AFMD-87-8FS. Washington, D.C.: U.S. Government Printing Office, November 1986.

__________. Budget Trends: Federal Investment Outlays, Fiscal Years 1981-2003. GAO/AIMD-98-184. Washington, D.C.: U.S. Government Printing Office, June 1998.

__________. School Facilities: America's Schools Report Differing Conditions. GAO/HEHS-96-103. Washington, D.C.: U.S. Government Printing Office, June 1996.

__________. School Facilities: Profiles of School Condition by State. GAO/HEHS-96-148. Washington, D.C.: U.S. Government Printing Office, June 1996.

__________. School Facilities: America's Schools Not Designed or Equipped for 21^st Century. GAO/HEHS-95-95. Washington, D.C.: U.S. Government Printing Office, April 1995.

__________. School Facilities: Condition of America's Schools. GAO/HEHS-95-61. Washington, D.C.: U.S. Government Printing Office, February 1995.

___________. Executive Guide: Leading Practices in Capital Decision-Making (Exposure Draft). GAO/AIMD-98-110. Washington, D.C.: U.S. Government Printing Office, April 1998.

van der Hoek, M. Peter. "Fund Accounting and Capital Budgeting: European Experiences." Public Budgeting and Financial Management (Spring 1996): pp. 39-40.

Virginia, Commonwealth of, Six-Year Capital Outlay Plan: 1998-2004.

Zimmerman, Jerold L. "Methods [of capital budgeting] Used in Practice," 118-19; "Capital Budgeting: The Basics," "Capital Budgeting: Some Complexities," and "Alternative Investment Criteria," 103-18. In Accounting for Decisionmaking and Control. Chicago: Irwin, 1995.

  President's Commission to Study Capital Budgeting