FRD

Fiscal Research Division

The Fiscal Research Division houses a professional, non-partisan staff that provides budget and tax-related information to all members of the General Assembly and provides staff support to its appropriations and finance committees. Major activities follow the principal steps of the budget process, beginning with analysis of the Governor's budget and tax recommendations. Staff reviews both the continuation budget, containing proposed expenditures that support operations at existing service levels, and the expansion and capital budgets, where expenditures for new programs, major expansion of existing programs, or capital facilities are proposed.

The staff is organized in teams to assist the House and Senate finance committees and each of the appropriations subcommittees as they consider the budget and tax recommendations and convert those recommendations into one or more appropriations bills or changes in tax law.

The Division also estimates the impact of proposed legislation on the cost of state government and presents those estimates in fiscal notes. Specialized notes are prepared where actuarial analysis is required or where proposed legislation has a potential impact on rates of incarceration in state facilities.

Following action by the General Assembly, staff members monitor implementation by state agencies or evaluate program performance, and they may report findings to oversight committees that meet during the interim between sessions. Additionally, staff is frequently involved with interim study committees that prepare recommendations for legislative action.