Legislative Counsel Bureau

Fiscal Analysis Division

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The Fiscal Analysis Division provides the Legislature with the capability for independent review and analysis of budgetary and fiscal matters. It examines the Executive Budget and suggests possible changes, provides expenditure and revenue projections to aid the legislative money committees, and assists the Legislature in the interpretation of factual data related to the fiscal aspects of the operation of state and local government.

Other duties of the Fiscal Analysis Division are:

  • Analyzing the past history and probable future trends of the state's financial position in order that a sound fiscal policy may be developed and maintained;
  • Analyzing appropriations bills, revenue bills, and bills having a fiscal impact upon the operation of the government of the State of Nevada or its political subdivisions; and
  • Compiling and disseminating budget and financial information on local governments within the state.

After each legislative session, the division prepares and publishes The Appropriations Report, which describes in some detail the fiscal actions of the Legislature, all appropriation and authorization acts, and changes to the state tax and revenue structure. This publication highlights legislative budget actions and serves as a valuable reference document.

Because of the critical importance of adequate financial data on which to base legislative decisions, the Fiscal Analysis Division is an indispensable adjunct of the Legislature. The services it provides help the Legislature to set economically sound policies for the state, anticipate future needs, and objectively analyze budgetary requests submitted to it.