The non-partisan Fiscal Research Division provides budget and tax-related analysis and information to all members of the North Carolina General Assembly.
When the General Assembly is in session, the Division’s major activities follow the budget process. Staff analyzes the Governor's proposed budget and tax recommendations, reviewing the continuation budget (proposed expenditures to support the State’s existing service levels) and the expansion and capital budgets.
Staff members then assist the House and Senate finance committees and appropriations subcommittees as legislators consider the Governor’s recommendations and make their own recommendations by way of appropriations bills or tax law changes. As legislators work to develop a balanced budget for North Carolina, Fiscal Research Division staff estimates the cost of proposed legislation for legislators.
When the General Assembly is not in session, staff monitors implementation by state agencies, tracks spending, and follows major federal policy issues that could affect the State. Staff members may report findings to oversight committees. Additionally, the Division provides staff support to these committees, such as the Joint Legislative Commission on Governmental Operations, and to interim study committees that prepare recommendations for the legislature to consider.