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:

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.

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