LEGISLATIVE FISCAL BUREAU

State Capitol

Des Moines, Iowa 50319

515/281-5279

The Legislative Fiscal Bureau (LFB) is a central nonpartisan legislative agency mandated to provide information that enhances the budget and policy-making function of the Iowa General Assembly. The LFB was established in 1967 and operates under the direction of the Legislative Council. The main office is located on the second floor of the Capitol, with additional offices on the ground floor of the Capitol and in the Lucas Building. Currently, the LFB staff includes the director, deputy director, analysts and administrative staff members. The principal tasks of the LFB are to provide timely, useful analysis and evaluation of expenditures, revenues and operations of state government, and to evaluate the potential impact of legislative proposals on state and local government. The LFB staff performs the following general activities:

• Staff the legislative budget process, analyze expenditure and revenue changes and provide information to the legislative committees responsible for making appropriations and revenue decisions.
• Write fiscal notes. The LFB staff analyzes the fiscal impact of pending legislation and writes the mandatory evaluations.
• Maintain computer-based data resources. The LFB staff maintains computer databases and projects the effects of changes in revenues, educational funding, property taxes and other areas.
• Perform legislative oversight. The LFB staff compiles information on departmental expenditures, compliance with legislative intent language and performance oversight and prepares reports for legislators.
• Perform program evaluations and other research projects. The LFB staff conducts special research assessing state programs' performance in meeting objectives, analyzing problematic situations and offering recommendations to improve the examined program.

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© 1995 Cornell College and League of Women Voters of Iowa

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Last update: 1995
URL: /DOCS/GA/76GA/LSB/LegHandbook/NonLegAgencies/LFB.html
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