Congressional Budget Office

Under the new budget process, Congress establishes, by concurrent resolution, targets (also known as ceilings) for overall expenditures for budget authority and budget outlays and for broad functional categories. It also establishes targets for the levels of revenues, the deficit, and the public debt. CBO "keeps score" for Congress by monitoring the results of congressional action on individual authorization, appropriation, and revenue bills against the targets that are specified in the concurrent resolutions.