Search
- Cost Estimate
As ordered reported by the House Committee on Financial Services on May 9, 2019
- Working Paper
The costs of federal activities are recorded in the budget mostly on a cash basis. Using accrual accounting for retirement and insurance programs would accelerate the recognition of long-term costs and display the expected costs of new commitments when they were incurred.
- Cost Estimate
As ordered reported by the House Committee on Financial Services on July 16, 2019
- Presentation
Presentation by Megan Carroll, chief of the scorekeeping unit in CBO’s Budget Analysis Division, and David Torregrosa, an analyst in CBO’s Financial Analysis Division, at the annual conference of the Association for Budgeting and Financial Management.
- Cost Estimate
As ordered reported by the House Committee on Financial Services on July 11, 2019
- Report
To explore how changes to financial regulation might affect the federal budget, CBO analyzed three illustrative policies. The agency found that the policies’ largest budgetary effects would stem from macroeconomic feedback. Watch the narrated presentation.
- Cost Estimate
As posted on the website of the House Majority Leader on September 13, 2019
- Cost Estimate
As reported by the Senate Committee on the Judiciary on July 23, 2019
- Cost Estimate
As ordered reported by the House Committee on Financial Services on June 11, 2019
- Report
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.