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CBO Explains Budgetary Scorekeeping Guidelines

JANUARY | 2021 CBO Explains BudgetaryScorekeepingGuidelinesWhat Is Scorekeeping ? Scorekeeping is the process of developing and recording consistent measures of the Budgetary effects changes in federal spending, revenues, and deficits of proposed and enacted legis-lation. The process, which has developed over time, is governed by law, precedent, and rules. Scorekeeping recognizes the distinctions among the major categories within the budget and the jurisdictional boundaries between appropriation and authorization legislation: Revenues and direct spending are subject to rules and procedures that differ from those that apply to discretionary spending.

When providing budgetary information to the Congress and other audiences, the Congressional Budget Office adheres to laws and rules concerning the federal budget and to a set of principles that include 16 scorekeeping guidelines.

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