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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.
- Cost Estimate
As reported by the Senate Committee on Commerce, Science, and Transportation on September 26, 2019
- Cost Estimate
As ordered reported by the Senate Committee on Energy and Natural Resources on September 25, 2019
- Cost Estimate
As ordered reported by the Senate Committee on Energy and Natural Resources on September 25, 2019
- Cost Estimate
As ordered reported by the House Committee on Transportation and Infrastructure on September 19, 2019
- Cost Estimate
As ordered reported by the House Committee on Natural Resources on September 25, 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 June 11, 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.