2 U.S.C. § 661. Purposes

The purposes of this subchapter are to—

1. (1)
   (1)measure more accurately the costs of Federal credit programs;
2. (2)
   (2)place the cost of credit programs on a budgetary basis equivalent to other Federal spending;
3. (3)
   (3)encourage the delivery of benefits in the form most appropriate to the needs of beneficiaries; and
4. (4)
   (4)improve the allocation of resources among credit programs and between credit and other spending programs.