Fiscal Services

Fiscal Services provides analysis and evaluation of expenditures, revenues, and operations of state government and the potential impact of legislative proposals to state and local government.

Fiscal Analysis

Throughout the year, Fiscal Services provides information to legislators and staff regarding the state's financial condition and the potential fiscal impact of legislative and administrative rules.

During the legislative session, Fiscal Services provides analysis of the fiscal impact of legislative proposals through the issuance of fiscal notes. Joint Rule 17 requires a fiscal note for any legislation having an impact of $100,000 in a fiscal year or $500,000 in a five-year period. Legislators may request a fiscal note on any bill or amendment by contacting the Fiscal Services main office at 515.281.5279 or the fiscal analyst responsible for the bill.

Fiscal Services prepares correctional impact statements for bills which create a public offense or significantly change an existing offense or the penalty.

Fiscal Services also analyzes the fiscal impact of proposed administrative rules changes. This information is provided to the Administrative Rules Review Committee prior to each meeting.

Beginning in late Fall, Fiscal Services provides analysis of the annual budget requests submitted by the executive branch departments, followed in January by an analysis of the Governor's budget recommendations submitted to the General Assembly. In addition, Fiscal Services provides detailed analysis of the budget requests and Governor's recommendations by department for the appropriation subcommittees.

Appropriations Tracking

Fiscal Services provides analysis of appropriations bills through the issuance of NOBAs (Notes on Bills and Amendments). NOBAs explain the specific provisions of the bill, as well as providing an overall fiscal impact analysis when appropriate. The division also maintains a database of current and historical appropriations throughout the legislative process.

Revenue Reporting

Fiscal Services provides reporting and analysis of state revenue information, including the reporting of daily receipts on the Internet and a monthly analysis of state revenue.

Issue Analysis

Fiscal Services provides detailed reviews of selected issues concerning State government. In addition, the division maintains up-to-date graphic presentations highlighting a variety of state programs. These are suitable for group presentations.

Committee Staffing

Fiscal Services legislative analysts staff each of the joint appropriation subcommittees during the regular legislative session. The division also staffs the Legislative Fiscal Committee and Legislative Oversight Committee throughout the year. A website is maintained for each committee and subcommittee, where agendas, minutes, reports, and meeting handouts can be found, as well as links to related sites.


Fiscal Services, together with Legal Services, performs review and oversight of the state program operations and program evaluation of state agencies.

Director Legislative Services Agency

Tim McDermott
Phone: 515.281.3566
Fax: 515.281.8027

Division Director Fiscal Services

Holly Lyons
Phone: 515.281.7845
Fax: 515.281.8027