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1 Megan Carroll & David Torregrosa, A Summary of Selected CBO Reports on Cash and Accrual Budgeting [i] (October 2019)

handle is hein.congrec/cbosumc0001 and id is 1 raw text is: 





                                  Working  Paper  Series
                               Congressional Budget  Office
                                    Washington,  D.C.







               A  Summary of Selected CBO Reports on

                        Cash and Accrual Budgeting














                           Megan  Carroll and David Torregrosa
                               Congressional Budget  Office
                 Megan. Carroll@cbo.gov   and David. Torregrosa@cbo.gov



                                 Working  Paper  2019-09


                                      October  2019




To enhance the transparency of the work of the Congressional Budget Office and to encourage external
review of that work, CBO's working paper series includes papers that provide technical descriptions of
official CBO analyses as well as papers that represent independent research by CBO analysts. Papers in this
series are available at http://go.usa.gov/xUzd7.

This working paper summarizes the findings of three Congressional Budget Office reports:
Accounting for Federal Retirement and Veterans'Benefits: Cash andAccrual Measures (September 2019),
www.cbo.gov/publication/55499; Measuring the Costs ofFederal Insurance Programs: Cash or Accrual?
(December 2018), www.cbo.gov/publication/53921; and Cash and Accrual Measures in Federal Budgeting
(January 2018), www.cbo.gov/publication/53461.

The authors thank the following CBO staff for their comments and suggestions: Sebastien Gay, Wendy
Kiska, and Robert Sunshine.


www.cbo.gov/ptiblication/55672

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