Budget Concepts and Process
- Presentation
The Role of the Legislature in the U.S. Budget Process
Presentation by Keith Hall, CBO Director, at the 10th Annual Meeting of the OECD Network of Parliamentary Budget Officials and Independent Fiscal Institutions.
- Interactive
Workbook for How Changes in Economic Conditions Might Affect the Federal Budget, June 2018
This workbook allows users to enter an alternative scenario for productivity growth, labor force growth, inflation, or interest rates and see estimates of revenues, several types of spending, and deficits under those scenarios.
- Cost Estimate
S. 2276, GAO-IG Act
As ordered reported by the Senate Committee on Homeland Security and Governmental Affairs on June 13, 2018
- Report
The Budgetary Treatment of Cost-Sharing Reductions
In a letter to Congressman Mark Meadows, CBO provides information about cost-sharing reductions and their budgetary treatment.
- Blog Post
Cost-Sharing Reductions in CBO’s Spring 2018 Baseline
At recent hearings, Members of Congress questioned how cost-sharing reductions had been incorporated in CBO’s baseline budget projections. Given the limited time to answer those questions, this blog post provides additional information.
- Presentation
CBO's Role in the Legislative Process
Presentation by Megan Carroll, an analyst in CBO’s Budget Analysis Division, at the Budget Line of Business 2018 Spring Forum.
- Cost Estimate
S. 2400, GAO Audit Mandates Revision Act of 2018
As ordered reported by the Senate Committee on Homeland Security and Governmental Affairs on February 14, 2018
- Report
Cash and Accrual Measures in Federal Budgeting
What roles do cash and accrual measures play in the federal budget process? This report discusses the relative merits of those measures and explores the implications of expanding the use of accrual measures for decisionmaking purposes.
- Cost Estimate
H.R. 4174, Foundations for Evidence-Based Policymaking Act of 2017
As passed by the U.S. House of Representatives on November 15, 2017
- Report
How CBO Determines Whether to Classify an Activity as Governmental When Estimating Its Budgetary Effects
When the Congress considers legislation that would authorize a nonfederal entity to carry out certain duties, CBO must decide whether to treat the associated cash flows as federal transactions when estimating the bill’s budgetary effects.