Budget Concepts and Process
- Cost Estimate
Consolidated Appropriations Act, 2019, and a Joint Resolution Making Further Continuing Appropriations for the Department of Homeland Security for Fiscal Year 2019, and for Other Purposes
As posted on the U.S. House of Representatives Document Repository on December 31, 2018
- Cost Estimate
S. 2948, Payment Integrity Information Act of 2018
As reported by the Senate Committee on Homeland Security and Governmental Affairs on December 19, 2018
- Report
Measuring the Costs of Federal Insurance Programs: Cash or Accrual?
In this report, CBO assesses the usefulness of cash and accrual accounting for several federal insurance programs—including deposit, flood, and pension insurance—and considers ways to increase use of accrual measures in the budget process.
- Report
Funding for Overseas Contingency Operations and Its Impact on Defense Spending
CBO analyzes how the Defense Department’s (DoD’s) funding for military conflicts has changed over time and how the separate budgetary treatment of that funding affects perceptions of DoD’s spending and the anticipated costs of DoD’s plans.
- Cost Estimate
S. 3484, GREAT Act
As ordered reported by the Senate Committee on Homeland Security and Governmental Affairs on September 26, 2018
- Podcast
Budget 101
CBO’s podcast series looks at the agency’s inner workings and its role in the legislative budget process. This episode discusses the components of the budget, how CBO assists the two budget committees, and CBO’s current budget projections.
- Podcast
CBO’s Cost Estimates
CBO’s pilot podcast series looks at the inner workings of CBO and its role in the legislative budget process. In this episode, the function and value of cost estimates are discussed.
- Report
Reducing Primary Deficits Beginning in 2022
CBO provides additional information to Congressman Jodey Arrington regarding the effects of two illustrative scenarios in which the primary deficit is reduced in relation to CBO’s extended baseline beginning in 2022.
- Presentation
Baseline Budget Projections
Presentation by Theresa Gullo, Assistant Director for Budget Analysis, and John McClelland, Assistant Director for Tax Analysis, at a joint seminar by CBO and the Congressional Research Service for Congressional staff.
- Blog Post
About CBO's Cost Estimates
Formal cost estimates are among the many products CBO provides to policymakers and analysts to help them assess the effects of differing policies on budgetary outcomes.