About the LFO
The Legislative Fiscal Office (LFO) was established as a legislative agency
by Act 1975-108 (Title 29, Chapter 5 of the Code of Alabama 1975).
The LFO was established to serve the Alabama Legislature by providing timely, accurate
and impartial fiscal information and analysis and related information.
The operations of the Fiscal Office are overseen by the ten-member
Joint Fiscal Committee, which consists of the Lieutenant Governor,
the Speaker of the House, the chairs of the House and Senate budget and finance committees,
and members of those committees selected by the chairs. The Director of the Legislative Fiscal Office
is appointed by this Committee and the Director is responsible
for the operations and staffing of the Office.
The responsibilities and duties of the LFO include:
- serving as primary staff for the House Ways and Means Committees and Senate Finance and Taxation Committees;
- fiscal analysis of legislative proposals and preparation of fiscal notes on bills which are introduced;
- analysis for the legislature of executive budget, tax and revenue proposals;
- drafting of legislative budget, tax and revenue proposals and related legislation;
- tracking of budget, tax and revenue legislation;
- analysis of agency budgets and budget requests;
- monitoring of state tax and other receipts;
- revenue estimating;
- certification of estimated available revenue in the Education Trust Fund and the State General Fund
by the third legislative day of each regular session (in conjunction with a separate certification by the Director of Finance)
as required by Amendment 803 to the Constitution of Alabama 1901;
- certification of the fiscal year appropriation cap at the same time as the certification of revenue
(in conjunction with a separate certification by the Director of Finance) as required by the Education Trust Fund Rolling Reserve Act;
- general research upon request of legislative committees or individual legislators; and
- publication and distribution of materials to communicate fiscal information to legislators and the public.
Using the Fiscal Office
Senators who wish to make a request of the Fiscal Office should contact the
Senate Fiscal Officer (Rachel Riddle). House members should contact the House
Fiscal Officer (Kirk Fulford). Legislators may also direct their requests
to the Interim Director (Othni J. Lathram) and the Assistant Director (Sharon Bivens). They may be contacted by telephone at (334) 242-7950.