This interactive tool is a simplified version of the model that the Congressional Budget Office uses to estimate outlays from discretionary budget authority (or discretionary funding, as it is often called) for most of its baseline projections and to develop cost estimates for legislation that authorizes or provides discretionary appropriations.
Users can select two budget accounts (by their Treasury Identification, or TID, number), specify changes to the amounts of budget authority provided for those accounts in the budget year (in this case, fiscal year 2027), and see the resulting changes in the timing and amounts of outlays. Some discretionary accounts are not compatible with this tool; therefore, the effects of changes in funding for those accounts cannot be analyzed. (See "Limitations of this tool" for more details.) A comprehensive list of TIDs in CBO's February 2026 baseline is available in the supplemental spending projections that underlie The Budget and Economic Outlook: 2026 to 2036.
Results generated by the tool are approximations and do not constitute a CBO estimate.
Limitations of this tool
Funding for certain accounts cannot be analyzed using this tool—specifically, funding that is:
- Estimated using customized models (instead of the standard model that CBO uses to develop its baseline projections for most discretionary accounts);
- Designated as an emergency requirement;
- Derived from indefinite (rather than specified) appropriations;
- Associated with rescissions, collections, or any other account for which total funding is negative; or
- Related to certain transportation programs that require a unique budgetary treatment.
Additionally, for some accounts that fund a range of activities, CBO uses multiple spendout rates to estimate outlays. In those instances, this tool can be used only to evaluate funding for accounts for which one spendout rate is applied to at least 70 percent of the total amount of nonemergency discretionary funding enacted for the current year. The spendout rates indicated in this tool are generally consistent with technical assumptions used to estimate the effects of appropriation legislation for fiscal year 2027.
Millions of dollars
| Value estimated | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Account #1 change | ||||||||||||
| Spendout rate | ||||||||||||
| Change in discretionary budget authority | ||||||||||||
| Change in outlays | ||||||||||||
| Account #2 change | ||||||||||||
| Spendout rate | ||||||||||||
| Change in discretionary budget authority | ||||||||||||
| Change in outlays | ||||||||||||
| Net change in budget authority | ||||||||||||
| Net change in outlays | ||||||||||||
Numbers in the table may not add up to totals because of rounding.
Results generated by the tool are approximations and do not constitute a CBO estimate.
Treasury Identifications (TIDs) and their supplementary information (including titles) come largely from external sources.
* = between -$500,000 and $500,000.
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Definitions
Agency. Any department (military or civilian) of the federal government, government corporation, government-controlled corporation, or other establishment in the federal government, or any independent regulatory agency. Some (but not all) agencies contain subordinate units, or bureaus.
Budget function. One of 20 general-subject categories into which budgetary resources are grouped so that all budget authority and outlays can be presented according to specific national interests. There are 17 broad budget functions, including agriculture, energy, health, income security, international affairs, national defense, and general government. Three other functions—allowance, net interest, and undistributed offsetting receipts—are included to complete the spending side of the federal budget.
Budget year. The fiscal year for which the budget is being considered, typically the year that follows the current year. It is the second year of the period covered by CBO's baseline projections.
Bureau. A subordinate unit within a federal agency. For example, the Federal Aviation Administration is a bureau within the Department of Transportation, which is an agency.
Discretionary budget authority. Funding controlled by appropriation acts, in which policymakers generally specify how much money can be obligated for certain government programs in specific years. Discretionary appropriations fund a broad array of programs and activities, including education, law enforcement, national defense, and most veterans' health programs.
Outlays. Funds disbursed from prior- or current-year budgetary resources to satisfy financial obligations incurred in a previous or the current fiscal year. For most categories of spending, outlays are recorded on a cash accounting basis—that is, they are recorded when payment is made. However, outlays for interest on debt held by the public and for direct loans and loan guarantees are recorded on an accrual accounting basis—the estimated value of expenses and related receipts is recorded when the legal obligation for those expenses and receipts is first made rather than when subsequent cash transactions occur.
Rescission. A cancellation of authority to incur financial obligations that was previously provided by law and has not yet expired.
Spendout rate. The rate at which federal budget authority is converted into outlays—that is, the percentage of a given year's funding that is actually disbursed in the current year and in future years. For most discretionary spending, CBO projects outlays by applying spendout rates to budget authority.
How quickly budget authority translates to outlays varies significantly by the type of spending. Analysts usually determine spendout rates for each account on the basis of historical patterns. For example, outlays for an agency's salaries and administrative expenses generally occur quickly; most of the budget authority is disbursed in the year for which funds are appropriated. By contrast, budget authority for construction of infrastructure or weapon systems may be disbursed over several years. In many cases, some portion of budget authority may be unobligated at the end of the period in which agencies may legally obligate funds; that unobligated budget authority typically reverts to the Treasury and thus does not result in outlays (see "unspent amount").
Subcommittee. The subcommittee of the House Committee on Appropriations with jurisdiction over the selected account.
Subfunction. A narrowly defined category of spending within a budget function.
Unspent amount. Funding that CBO estimates would not result in outlays over the 10-year period covered by its baseline projections (see "spendout rate").
About this Interactive Tool
Dan Ready and Casey Labrack developed this interactive tool with guidance from Barry Blom and Megan Carroll. Jeffrey Kling reviewed it, Scott Craver edited it, and Maria Aquino and Annette Kalicki integrated it into CBO's website and prepared it for release.
This page was last updated on May 15, 2026.