CBO's Projections of Federal Receipts and Expenditures in the National Income and Product Accounts, May 2013.

摘要

The fiscal transactions of the federal government are recorded in two major sets of accounts. One is The Budget of the United States Government, prepared by the Office of Management and Budget, which is the framework generally used by executive branch agencies and the Congress and commonly discussed in the press. It focuses on cash flowsthe inflow of revenues (funds generated from taxes and fees) and the outflow of spending (cash disbursed for the various federal functions). The main objectives of the budget are to provide information that can assist lawmakers in their policy deliberations, to facilitate the management and control of federal activities, and to help the Treasury manage its cash balances and determine its borrowing needs.