The Congressional Budget Office is a small, nonpartisan agency that produces policy analyses, cost estimates, and budget and economic projections that serve as a basis for Congress's decisions about spending and taxes. Every piece of legislation affecting the use of the nation's resources undergoes CBO's scrutiny. The agency is a public-sector think tank that employs an elite, multidisciplinary staff of professional analysts—public-policy experts, economists, budgeteers, and other critical thinkers who enjoy challenges—at levels ranging from undergraduate and graduate interns to seasoned researchers with doctorates and substantial experience.