About the LBA - Budget Division

During the General Court's annual sessions and throughout the year, the Office of Legislative Budget Assistant (LBA) Budget Division provides technical staff assistance in the areas of finance, accounting, and budgeting to members of the Legislature and its committees. It also assists in preparing the operating and capital budgets. Staff provides assistance to special study committees and commissions. It also reviews all programs or activities of state government which are required by statute to determine discretionary and non-discretionary State spending. The LBA staff monitors bills that hold appropriation and revenue implications, and write fiscal notes as they are needed.

The LBA staff provides support to the Fiscal Committee, the House Finance Committee, the Senate Finance Committee, the Senate Ways and Means Committee, the Senate Capital Budget Committee, the Capital Budget Overview Committee, and the Long Range Capital Planning and Utilization Committee.

The staff is responsible for writing fiscal impact statements for new and amended rules submitted under the Administrative Procedures Act (RSA 541-A).

As required by statute, the Legislative Budget Assistant assists the committees responsible for estimating state revenues for the forthcoming biennium and tracks, for the responsible committees, actual state revenues as compared to projections.

Statutory Authority

New Hampshire RSA 14:31 establishes the Office of Legislative Budget Assistant (LBA) with two divisions, the audit division and the budget division. The LBA is charged with conducting investigations, analyses and research of any department, board, commission or agency as the Fiscal Committee of the New Hampshire General Court directs. Under this statute, all state departments, boards, institutions, commissions and agencies are required to furnish any information, including confidential information, to the LBA.

RSA 14:31-b states:

I. The budget division shall:

1. Provide technical staff assistance in the areas of finance, accounting and budgeting to the Appropriations, Finance, Ways and Means, and Capital Budget Overview committees and such other committees, including joint committees, of the General Court as the Fiscal Committee may from time to time designate, upon the request of any such committee or the Fiscal Committee.
    

2. Prepare fiscal notes and amendments to fiscal notes as required by RSA 14:44-47.
    

3. Prepare fiscal impact statements as defined in RSA 541-A:1, VII.
    

4. Conduct orientation programs and prepare and distribute summary materials regarding the budget and budget process to the full membership of the House and Senate.
    

II. The Legislative Budget Assistant shall attend all hearings on State budgets as provided for in RSA 9:7.