Budget Concepts and Process
- Report
Budgeting for Federal Investment
This report examines approaches to budgeting that would distinguish expenditures for investment in physical capital, education, and research and development from other expenditures.
- Report
Accounting for Federal Retirement and Veterans' Benefits: Cash and Accrual Measures
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
Options to Improve the Financial Condition of the Pension Benefit Guaranty Corporation’s Multiemployer Program
The pensions of some 10 million people are insured by the Pension Benefit Guaranty Corporation’s multiemployer program. CBO projects future claims on the program and losses to its beneficiaries and analyzes potential policy changes.
- Report
The Highway Trust Fund and the Treatment of Surface Transportation Programs in the Federal Budget
How can lawmakers address the imbalance between revenues and spending in the Highway Trust Fund? How does the unique budgetary classification of surface transportation programs limit the effectiveness of standard spending controls?
- Report
Choices for Deficit Reduction
Are fiscal rules a useful tool for achieving budgetary goals? View the appendix of this report to learn more.
- Report
Testimony on The Budgetary Cost of Fannie Mae and Freddie Mac and Options for the Future Federal Role in the Secondary Mortgage Market
Testimony before the Committee on the Budget, U.S. House of Representatives