ABSTRACT
The Legislative Fiscal Office (LFO) serves as an important support agency for legislatures in all 50 states. Nonetheless, relatively little research has been done on their operations, authority base, or duties and functions. It is generally recognized that LFOs provide financial data to legislators enabling them to make more informed decisions. The responsibilities of LFO may include development of legislative fiscal notes, short assessments of revenue and expenditure implications of proposed legislation, or analysis of executive agency estimates of such implications. Some LFOs assist legislators in developing alternatives to the executive budget; others have responsibility for research reports, and program and management evaluations.
