Budget Concepts and Process

CBO provides the Congress with information about current federal budgeting practices and possible changes to those practices. The specific topics that CBO addresses include budget enforcement procedures, biennial budgeting, capital budgeting, and budgeting for federal credit programs.

  • Report

    From the end of 2008 to 2019, the amount of federal debt held by the public nearly tripled. This report describes federal debt, various ways to measure it, CBO’s projections for the coming decade, and the consequences of its growth.

  • Report

    In this report, CBO assesses the usefulness of cash and accrual accounting for several federal insurance programs—including deposit, flood, and pension insurance—and considers ways to increase use of accrual measures in the budget process.

  • Report

    What roles do cash and accrual measures play in the federal budget process? This report discusses the relative merits of those measures and explores the implications of expanding the use of accrual measures for decisionmaking purposes.

  • Presentation

    Presentation by Wendy Edelberg, an Associate Director for Economic Analysis at CBO, at the University of Chicago Booth School of Business

  • Report

    In this report, CBO provides background on the methods used to estimate the costs of antifraud legislation.

  • Presentation

    To show how transportation funding is handled in CBO's cost estimates, this slide deck provides a guide to the agency's 2012 estimate of the Moving Ahead for Progress in the 21st Century Act.