During the General Court's annual sessions and throughout the year, the Office of Legislative Budget Assistant (LBA) Budget Division provides technical staff assistance in the areas of finance, accounting, and budgeting to members of the Legislature and its committees. It also assists in preparing the operating and capital budgets. Staff provides assistance to special study committees and commissions. It also reviews all programs or activities of state government which are required by statute to determine discretionary and non-discretionary State spending. The LBA staff monitors bills that hold appropriation and revenue implications, and write fiscal notes as they are needed.

The LBA staff provides support to the Fiscal Committee, the House Finance Committee, the Senate Finance Committee, the Senate Ways and Means Committee, the House Ways and Means Committee, the Senate Capital Budget Committee, the Capital Budget Overview Committee, and the Long Range Capital Planning and Utilization Committee.

The staff is responsible for writing fiscal impact statements for new and amended rules submitted under the Administrative Procedures Act (RSA 541-A).

As required by statute, the Legislative Budget Assistant assists the committees responsible for estimating state revenues for the forthcoming biennium and tracks, for the responsible committees, actual state revenues as compared to projections.