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Welcome to the  Fiscal Analysis Division 
Nevada Legislative Counsel Bureau

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  About the Fiscal Analysis Division
  Bureau of Educational Accountability & Program Evaluation (LeBeape)

The Legislative Bureau of Educational Accountability & Program Evaluation (LeBeape) is responsible for collecting and analyzing data and issuing reports on the accountability of statewide education programs, testing and assessment programs, class-size reduction, and special education programs. LeBeape is also responsible for conducting studies and analyses to evaluate the performance and progress of the state's system of public education.

Interim Finance Committee
  Interim Finance Committee's Subcommittee to Review and Advise on the Development of Priorities and Performance Based Budgeting (PPBB) by the Department of Administration, Budget Division
  IFC Subcommittee to Review and Advise on Coronavirus Federal Aid
  Subcommittee to Advise on the Expenditure of Federal COVID-19 Relief Funding
Interim Retirement and Benefits Committee


SJR 14 Impact Study

At the direction of the LCB, Applied Analysis has prepared a study regarding the estimated impact of the provisions of SJR 14, which was approved by the Legislature during the 2017 Session and will be considered a second time by the Legislature during the 2019 Session. The study consists of two reports: (1) an overview of the current method for assessing and taxing real property in comparison to the method required under the provisions of SJR14; and (2) the potential impact of SJR 14 on assessed value and property taxes compared to the current method as estimated by Applied Analysis.

Overview of the SJR 14 Impact Study Report
SJR 14 Impact Study Report

Fiscal Report

The Fiscal Report, prepared by the Fiscal Analysis Division at the beginning of each legislative session, is based on information provided in the Governor's Executive Budget. The report provides a summary of the financial status of the state and the Governor's budget recommendations for the next biennium. The report also includes information on historical and future revenue trends, historical expenditures, overview of tax changes, and budget summaries by function of government.

Appropriations Report

The Appropriations Report, prepared by the Fiscal Analysis Division after each legislative session, is designed to provide a summary of all legislative budgetary and taxation actions taken by the Nevada Legislature. The report provides a comparison between the Governor's Executive Budget and the final legislative actions. The report contains information on the state's General Fund revenues, capital and park improvement projects, special and "one-time" appropriations, supplemental appropriations, and budget summaries of the state agencies by governmental function.

Legislatively Approved Budgets by Budget Account Detail

This section contains the legislatively approved budgets by budget account detail for each biennium for which the Legislature is required to approve budget appropriations for the operation of state government. The Governor's recommended and agency requested funding levels are provided for comparison to the legislatively approved levels. The appropriation detail is presented by general ledger account for each expenditure category by budget decision unit (base budget, maintenance budget, and enhancement budget).

Revenue Reference Manual


The Revenue Reference Manual contains summary information on the administration, procedures, amount of collections, distribution, and legal references for the State of Nevada's major state and local revenue sources.The report also includes a historical overview of tax legislation from the 1979 legislative session through the latest session. Other sections of the report provide information on local government finance issues, the state's education funding formula, and the fiscal note process.

Economic Forum

The Economic Forum was created by the Legislature during the 1993 legislative session (NRS 353.226-229). The Economic Forum is responsible for providing forecasts of the state's general fund revenues for each biennium budget period.

K-12 Education
2003 Revenue Plan Fact Sheet

The Revenue Plan Fact Sheet provides an overview of the tax changes approved by the 2003 Legislature during the 20th Special Session. The report also provides estimates of the amount of additional general fund revenue anticipated in fiscal year 2003-04 and fiscal year 2004-05 of the 2003-05 biennium from the approved changes in existing taxes and the new taxes adopted in Senate Bill 2, Senate Bill 8, and Assembly Bill 4.


Governor's Task Force on Tax Policy in Nevada

Governor's Task Force on Tax Policy in Nevada - Technical Working Group
Executive Summary of the Curriculum Alignment Study by The Standards Company, dated September 25, 2008
Final Report of the Curriculum Alignment Study by The Standards Company, dated December 19, 2008

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