Budget Concepts and Process
ReportJanuary 26, 2018
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.
How CBO Determines Whether to Classify an Activity as Governmental When Estimating Its Budgetary EffectsJune 20, 2017
When the Congress considers legislation that would authorize a nonfederal entity to carry out certain duties, CBO must decide whether to treat the associated cash flows as federal transactions when estimating the bill’s budgetary effects.
PresentationFebruary 29, 2016
Presentation by Wendy Edelberg, an Associate Director for Economic Analysis at CBO, at the University of Chicago Booth School of Business
ReportOctober 20, 2014
In this report, CBO provides background on the methods used to estimate the costs of antifraud legislation.
ReportJune 11, 2014
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?
PresentationJune 11, 2014
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.
ReportMay 22, 2014
The budgetary costs shown for selected credit programs would be higher under fair-value accounting—an alternative to the current approach for measuring costs—because it more fully accounts for the cost of the risk the government takes on.