The mission of the Office of Legislative Budget Assistant is to provide insightful, objective, independent audits and evaluations of State agency information and operations that assist the Legislature in making public policy decisions and State management in improving government performance, thereby promoting accountability to New Hampshire citizens. In pursuing this mission, each member of the LBA staff should be concerned with and responsible for:

• Determining whether New Hampshire's resources are properly safeguarded.


• Determining whether such resources are properly and prudently used.


• Determining an auditee's compliance with legal requirements.


• Attesting to the fair presentation of an auditee's financial statements.


• Evaluating a program's results including costs and benefits.


• Evaluating management's economy, efficiency, and effectiveness in using the resources available to the auditee.