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- 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 Southern Economic Association’s Annual Meetings.
- Presentation
Presentation by Megan Carroll, chief of scorekeeping in CBO’s Budget Analysis Division, at the Budget Line of Business’s Fall Forum.
- 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.
- 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.
- Presentation
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
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.
- Cost Estimate
As ordered reported by the Senate Committee on Homeland Security and Governmental Affairs on June 19, 2019
- Cost Estimate
As listed on the website of the Office of the Clerk of the House of Representatives (g:\VHLC\071919\071919.376.xml July 19, 2019 7:47 p.m.)
- Cost Estimate
As ordered reported by the House Committee on Financial Services on June 11, 2019
- Cost Estimate
As ordered reported by the House Committee on the Judiciary on May 22, 2019