§015c. (CB) Comparative Statement of New Budget Authority

Cyclopedia of Congressional Budget Law

Comparative Statement of New Budget Authority

Summary

A Comparative Statement of New Budget Authority can be found as a tables in appropriations reports that summarize the appropriations in the bill, the budgetary effects of other provisions, and certain additional allocations in the report have been in use for at least the past century.24 These tables assist with the congressional evaluation of the amounts in the bill, as well as some of the additional allocations of those amounts in the report.25 In current practice, the specific categories of information displayed and compared in the summary table depend on the chamber and stage of action but may include amounts for:

• the prior fiscal year,
• the President’s budget request (or “budget estimate”),
• the other chamber (“allowance”), and
• the committee recommendation.

GAO Glossary of Terms and Definition (September 2005)

Comparative Statement of New Budget Authority

A table accompanying a regular or supplemental appropriations act in the report of the House or Senate Appropriations Committee. It compares the appropriation recommended for each account in that act with the amount requested by the President in the budget submission and the amount enacted in the preceding fiscal year. In some cases, such as when a continuing appropriations act is considered, the statement may be inserted into the Congressional Record.