Budget Concepts and Process
- Presentation
How CBO Supports Congress
Presentation by Phillip Swagel, CBO’s Director, to Pennsylvania’s Independent Fiscal Office.
- Blog Post
CBO Congratulates the Australian Parliamentary Budget Office on Its 10th Anniversary
CBO congratulates the Australian Parliamentary Budget Office on its 10th anniversary and highlights the role of independent fiscal institutions.
- Presentation
Independent Fiscal Institutions in Theory and in Practice
Presentation by Mark Hadley, CBO's Chief Operating Officer and General Counsel, to the Australian Parliamentary Budget Office.
- Report
CBO’s Use of the Income and Payroll Tax Offset in Its Budget Projections and Cost Estimates
CBO explains why it uses an income and payroll tax offset when estimating the budgetary effects of changes in indirect taxes, how the rate of the offset is set, and how it is applied in cost estimates and in baseline projections of revenues.
- Presentation
The Federal Budget Process and the Role of the Congressional Budget Office
Presentation by Lara Robillard, Principal Analyst, CBO’s Budget Analysis Division, to the Leadership Fellowship Program at the National Hispanic Medical Association.
- Presentation
An Introduction to the OECD Working Party of Parliamentary Budget Officials and Independent Fiscal Institutions
Presentation by Mark Hadley, CBO’s Chief Operating Officer and General Counsel, at the International Monetary Fund.
- Report
Expired and Expiring Authorizations of Appropriations for Fiscal Year 2022
CBO reports annually on programs whose authorizations of appropriations have already expired or will expire.
- Interactive
CBO's Waterfall Model for Projecting Discretionary Spending, August 2022
CBO's interactive tool allows users to simulate the agency's process for projecting discretionary budget authority and outlays for different types of spending over the course of 10 years.
- Report
Estimates of the Cost of Federal Credit Programs in 2023
CBO estimates the costs of federal credit programs in 2023 in two ways—following procedures prescribed by the Federal Credit Reform Act (FCRA) and using a fair-value approach, which measures the market value of the government’s obligations.
- Report
How Changes in Economic Conditions Might Affect the Federal Budget: 2022 to 2032
To show how variations in economic conditions might affect its budget projections, CBO analyzed how the budget might change if values of four key economic variables differed from those in the agency’s forecast.