Budget Concepts and Process
- Report
Expired and Expiring Authorizations of Appropriations for Fiscal Year 2023—Information for Legislation Enacted Through January 5, 2023
CBO reports annually on programs whose authorizations of appropriations have already expired or will expire. This information covers legislation enacted through January 5, 2023. A full report will be issued in the spring.
- Presentation
Assessing the Budgetary Implications of Economic Uncertainty With CBO’s Incomes Model and Budgetary Feedback Model
This slide deck outlines the models CBO uses to assess the budgetary effects of alternative economic scenarios such as those presented in CBO’s Current View of the Economy in 2023 and 2024 and the Budgetary Implications (November 2022).
- Report
Expired and Expiring Authorizations of Appropriations for Fiscal Year 2023—Information for Legislation Enacted Through September 30, 2022
CBO reports annually on programs whose authorizations of appropriations have already expired or will expire. This information covers legislation enacted through September 30, 2022. A full report will be issued later this year.
- Report
An Introduction to the Congressional Budget Office
Learn more about CBO, its work, and its processes in an introduction to the agency that is typically updated at the start of each Congress.
- Report
Army Corps of Engineers: Budgetary History and Projections
CBO examines trends in funding and spending for the Army Corps of Engineers and explains how CBO treats that agency’s activities in its baseline and cost estimates.
- Report
FEMA’s Disaster Relief Fund: Budgetary History and Projections
CBO examines trends in funding and spending for the Federal Emergency Management Agency's Disaster Relief Fund and provides information about how CBO treats that program in its baseline and cost estimates.
- Presentation
How CBO Supports Congress
Presentation by Phillip Swagel, CBO’s Director, to Pennsylvania’s Independent Fiscal Office.
- Blog Post
CBO Congratulates the Australian Parliamentary Budget Office on Its 10th Anniversary
CBO congratulates the Australian Parliamentary Budget Office on its 10th anniversary and highlights the role of independent fiscal institutions.
- Presentation
Independent Fiscal Institutions in Theory and in Practice
Presentation by Mark Hadley, CBO's Chief Operating Officer and General Counsel, to the Australian Parliamentary Budget Office.
- Report
CBO’s Use of the Income and Payroll Tax Offset in Its Budget Projections and Cost Estimates
CBO explains why it uses an income and payroll tax offset when estimating the budgetary effects of changes in indirect taxes, how the rate of the offset is set, and how it is applied in cost estimates and in baseline projections of revenues.