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Legislative Budget Office | Policies and Standards


The LBO is charged with objectively evaluating proposed legislation to assess the potential impact on the state budget. To effectively perform this work, the LBO must not be inappropriately influenced by any individual or group. The LBO’s independence is enhanced by the fact that the Director serves a six-year term. All fiscal notes released by the LBO will be based on data provided by state agencies impacted by the proposed legislation. Non-partisan LBO staff provide an independent review and analysis of this information to assess accuracy, reasonableness and compliance with fiscal note policies and standards prior to submission to the legislature.

LBO Mission

Support informed decision-making through objective analysis of the impact of proposed legislation on the state budget.

Statutory Authority

Minnesota Statutes 3.8853 establishes the LBO, governs the appointment and term of a director, specifies the development of uniform standards and procedures for the fiscal note process under Minnesota Statutes, 3.98, requires agencies to comply with providing data to the LBO for the purposes of completing fiscal notes, establishes parameters related to the LBO’s access and use of not public data and requires fiscal notes to be posted to the LBO’s website within 24 hours of completion.

Uniform Standards and Procedures