GAO Glossary of Terms and Definitions (September 2005)

Views and Estimates Report

A report that the Congressional Budget Act of 1974 requires each House and Senate committee with jurisdiction over federal programs to submit to its respective budget committees each year within 6 weeks of the submission of the President’s budget, in advance of the House and Senate Budget Committees’ drafting of a concurrent resolution on the budget. Each report contains a committee’s comments or recommendations on budgetary matters within its jurisdiction. (See also Concurrent Resolution on the Budget.)

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