Budget Hearing – Government Accountability Office and Congressional Budget Office

Legislative Branch Budget RequestsHouse Appropriations Subcommittee on Legislative Branch · 2026-03-18 · 119th Congress
The House Appropriations Subcommittee on Legislative Branch held this hearing to review the Fiscal Year 2027 budget requests of the Government Accountability Office (GAO) and the Congressional Budget Office (CBO), with GAO requesting $860 million (a $48 million increase) and CBO requesting $76.3 million (a $1.5 million increase) [0:12:37]. Begins at 0:12:07
Transcript
Highlights

Title

GAO and CBO fiscal year 2027 budget requests and workforce cuts

Purpose

The House Appropriations Subcommittee on Legislative Branch held this hearing to review the Fiscal Year 2027 budget requests of the Government Accountability Office (GAO) and the Congressional Budget Office (CBO), with GAO requesting $860 million (a $48 million increase) and CBO requesting $76.3 million (a $1.5 million increase)0:12:37. Acting Comptroller General Orice Williams Brown and CBO Director Phillip Swagel testified on staffing reductions, AI adoption, cybersecurity, tariff and immigration analysis, and CBO's use of dynamic scoring, while members pressed on workforce cuts, fraud oversight, and whether the legislative branch is adequately funded to oversee a growing executive branch. Begins at0:12:07

Who spoke

Chairman David Valadao (R-CA)0:12:07: Opened the hearing, cited the GAO's $860 million and CBO's $76.3 million requests0:12:37, and later questioned Brown on GAO's remote-work pay policy1:15:50 and Swagel on cybersecurity funding after the CBO cyberattack1:17:40.

Ranking Member Adriano Espaillat (D-NY)0:13:07: Commended both agencies' nonpartisan work amid a "constrained fiscal environment"0:13:07 and voiced concern about GAO's workforce reductions despite its funding increase0:13:56.

Acting Comptroller General Orice Williams Brown, GAO0:14:26: Said GAO's work yielded over $62 billion in financial benefits last year0:15:08, requested a 5.9% ($48.2 million) increase for a total budget authority of $910 million0:15:27, and set a 2027 staffing target of 3,100, down over 450 from 20240:15:55; later said 122 employees accepted the first VERA/VSIP round and about 45 more had applied to a second round0:29:14.

Dr. Phillip Swagel, CBO Director0:19:11: Requested a $1.5 million (2%) increase to $76.3 million, largely for pay/benefits and staffing in defense, homeland security, and income-security analysis0:19:38; said CBO will shrink from 274 to 268 positions before growing toward a target of 2850:22:03.

Rep. Strong (R)0:34:36: Asked Brown about internal cost controls and fraud risk management, noting nearly 40% of GAO's roughly 200 fraud-related recommendations remain unimplemented0:37:17; asked Swagel about lessons learned from inaccurate ACA cost projections0:39:23.

Ranking Member Rosa DeLauro (D-CT), Full Committee0:40:15: Said GAO funding was nearly halved in prior years and about 200 employees were let go0:41:06, and asked how staffing cuts affect responsiveness to Congress0:41:35; later pressed Swagel on CBO's cyberattack preparedness0:44:50.

Rep. Malloy (R)0:47:07: Asked how GAO can keep pace with oversight given the executive branch's growth0:47:37 and asked Swagel for an update on dynamic scoring following the 2025 reconciliation bill0:50:51.

Rep. Steny Hoyer (D-MD)0:52:13: Raised process questions about a second round of questioning0:52:13, then argued Congress badly underfunds its own oversight capacity relative to a $5 trillion federal budget0:57:00, and criticized dynamic scoring as unreliable, citing the Reagan-era deficit increase0:57:51.

Rep. Strong (second round)1:00:07: Asked Swagel about the fiscal impact of roughly 15 million immigrants entering under the prior administration1:00:07 and asked Brown about prosecutions for waste, fraud, and abuse1:01:36.

Ranking Member Espaillat (second round)1:03:48: Asked Swagel whether undocumented immigrants contribute more to the federal government than they cost, citing CBO's finding of a net positive federal impact1:04:39.

Rep. Malloy (second round)1:08:49: Had Swagel finish his answer on CBO's post-hoc corrections to cost estimates, including a $9–10 billion miss on orphan drug provisions in the 2025 reconciliation bill1:09:17.

Ranking Member DeLauro (second round)1:11:37: Said the 2025 reconciliation bill adds $4.7 trillion to the deficit1:11:59, criticized corporations paying zero federal taxes1:12:55, and stressed Congress's constitutional power of the purse against executive impoundment1:14:16.

Key moments

GAO's FY2027 request totals $910.3 million in total budget authority (including offsetting appropriations), with a target of 3,100 staff, down more than 450 positions from 20240:15:55.

CBO will shrink from 274 to 268 positions before targeting 285, with 80% of its requested increase covering current employee pay and benefits0:21:070:22:03.

Brown said 122 employees accepted GAO's first VERA/VSIP offer and about 45 more had applied to a second round as of the hearing0:29:14.

Swagel said CBO's tariff analysis shows higher prices, slower job creation, and slower growth, reducing household purchasing power, and that the analysis doesn't yet account for rising oil prices tied to the Iran conflict0:32:430:34:36.

Brown said just under 40% of GAO's roughly 200 fraud-risk-management recommendations remain unimplemented0:37:17.

Swagel disclosed CBO's dynamic analysis of the 2025 reconciliation bill actually increased the projected deficit impact (to $4.7 trillion from a $3.9 trillion static estimate) because of the size of the existing debt — an answer Hoyer called "unusual"1:22:031:22:25.

Swagel said CBO underestimated the 2025 reconciliation bill's cost by about $9–10 billion after missing the impact of an orphan-drug provision, an error that favored the majority's cost estimate1:09:17.

Swagel said administrative immigration policy changes since the last budget update are projected to increase the federal deficit by about $500 billion over ten years, net of lower outlays and lower revenues from a smaller labor force1:05:34.

Hoyer argued that with executive branch staff outnumbering congressional staff 100 to 1, "18 people on our staffs" cannot adequately oversee $5 trillion in spending [1:00:07 general disagreement culminating at 1:11:29 in DeLauro's remarks and throughout 0:57:00–0:59:36].

The hearing closed with the chairman noting members could submit additional questions for the record before the subcommittee adjourned to prepare for its next hearing1:27:00.

Metadata

CommitteeHouse Appropriations Subcommittee on Legislative Branch
Chamber / CongressHouse · 119th Congress
Date2026-03-18
TypeHearing
Witnesses
Dr. Phillip Swagel — Director, Congressional Budget Office
Ms. Orice Williams Brown — Acting Comptroller General of the United States, Government Accountability Office
Videoyoutube
Transcript294 caption blocks · 22,369 words · 2:39:43 runtime
EventCongress.gov 119056