The costs of federal activities are recorded in the budget mostly on a cash basis. Using accrual accounting for retirement and insurance programs would accelerate the recognition of long-term costs and display the expected costs of new commitments when they were incurred.

    

As ordered reported by the House Committee on Education and Labor on June 11, 2019

    

As ordered reported by the Senate Committee on Commerce, Science, and Transportation on July 24, 2019

    

As ordered reported by the Senate Committee on Commerce, Science, & Transportation on July 24, 2019

    

As ordered reported by the House Committee on Foreign Affairs on September 25, 2019

    

As ordered reported by the House Committee on Foreign Affairs on September 25, 2019

    

As reported by the Senate Committee on Foreign Relations on September 26, 2019