Each year, CBO reports to the Congress on the following:
- All programs and activities funded for the current fiscal year for which authorizations of appropriations have expired, and
- All programs and activities for which authorizations of appropriations will expire during the current fiscal year.
CBO is required to submit the report on or before January 15. In 2014, however, full-year appropriations were not enacted until mid-January. In order to make the report complete and up to date, and thus as useful to the Congress as possible, and after consulting with the House and Senate Budget committees, CBO delayed the issuance of this report until mid-February.
CBO publishes three versions of the report, listing the relevant authorizations by committee jurisdictions for House and Senate authorizing committees and appropriations subcommittees.