Budget Concepts and Process
- Presentation
Congressional Proposals Related to a Lapse in Appropriations
Presentation by Justin Riordan, an analyst in CBO’s Budget Analysis Division, at the annual conference of the Association for Budgeting and Financial Management.
- Report
Accounting for Federal Retirement and Veterans' Benefits: Cash and Accrual Measures
CBO examines the differences between cash and accrual accounting for federal retirement and veterans’ benefits, the information that the two types of estimates provide, and ways to expand the use of accrual measures for such benefits.
- Report
Fair-Value Estimates of the Cost of Federal Credit Programs in 2020
Using FCRA procedures, CBO estimates that new loans and loan guarantees issued in 2020 would result in savings of $31 billion. But using fair-value procedures, CBO estimates that they would have a lifetime cost of $36.5 billion.
- Report
Answers to Questions for the Record Following a Hearing on Discretionary Appropriations Under the Budget Control Act Conducted by the Senate Committee on the Budget
The Senate Budget Committee convened a hearing at which Theresa Gullo testified on discretionary appropriations under the Budget Control Act. This document provides CBO’s answers to questions submitted for the record.
- Presentation
Congressional Proposals Related to a Lapse of Appropriations
Presentation by Justin Riordan, an analyst in CBO’s Budget Analysis Division, at the American Association of Budget and Policy Analysis Spring 2019 Symposium.
- Report
Expired and Expiring Authorizations of Appropriations: Fiscal Year 2019
CBO reports annually to the Congress on programs funded for the current fiscal year whose authorizations of appropriations have expired and on programs whose authorizations will expire during the current fiscal year.
- Working Paper
The Effect of Government Debt on Interest Rates: Working Paper 2019-01
On average over the long term, each increase of 1 percentage point in federal debt as a percentage of GDP boosts interest rates by 2 to 3 basis points, CBO estimates.
- Presentation
Overseas Contingency Operations: Trends and Issues
Presentation by F. Matthew Woodward, an analyst in CBO’s National Security Division, at a joint seminar by the Congressional Research Service, the Congressional Budget Office, and the Government Accountability Office.
- Report
Testimony on Discretionary Appropriations Under the Budget Control Act
Theresa Gullo, CBO’s Assistant Director for Budget Analysis, testifies before the Committee on the Budget, United States Senate, about discretionary funding following enactment of the Budget Control Act of 2011.
- Presentation
An Overview of The Budget and Economic Outlook: 2019 to 2029
Presentation by Christina Hawley Anthony, Chief of the Projections Unit in CBO’s Budget Analysis Division, Robert Arnold, Chief of the Projections Unit in CBO’s Macroeconomic Analysis Division, and Joshua Shakin, Chief of the Revenue Estimating Unit in CBO’s Tax Analysis Division, at a joint seminar with the Congressional Research Service.