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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.
- Report
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
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
Presentation by Justin Riordan, an analyst in CBO’s Budget Analysis Division, at the American Association of Budget and Policy Analysis Spring 2019 Symposium.
- Blog Post
This interactive tool lets users select different combinations of policies and see the effect on the finances of the Social Security system, as well as the impact on different groups of people.