About > LBB > Responsibilities
The LBB has a wide range of responsibilities that are intended to serve the fiscal policy
and analysis needs of the Texas Legislature. These responsibilities incorporate those mandated by general law,
those directed by the General Appropriations Act, and those that have been designated by the Board and its staff.
The following is a summary of significant responsibilities assigned by statute to the LBB:
- Adopt a constitutional spending limit (Section 316, Government Code; Article 8, Section 22, Texas Constitution) ;
- Prepare a General Appropriations Bill draft (Section 322.008(a), Government Code) ;
- Prepare a budget estimates document (Section 322.008(c), Government Code) ;
- Prepare a performance report (Section 322.011(c), Government Code) ;
- Guide, review, and finalize agency strategic plans (Section 2056, Government Code) ;
- Prepare fiscal notes, impact statements (Section 314, Government Code) ; and
- Take necessary budget execution actions (Section 317, Government Code).
The LBB provides a wide range of services and informative documents not required under general
law, including the Fiscal Size-up, agency performance assessments, and online computer access to performance and
budget information. The LBB maintains a website that provides information on the LBB and LBB-required documents,
copies of key documents (e.g., the General Appropriations Act), and online data entry applications for state agencies.
During the interim, the LBB provides assistance to standing and special committees, as requested. In addition, several
reports serve to keep the Legislature informed about significant budget and performance developments among state agencies.
Fiscal Size-up summarizes important fiscal actions of the prior legislative session, describes the purpose and services of
state agencies, and provides comparative information on Texas state government. During the interim, the LBB provides
assessments of state agency performance. LBB staff members review agency performance reports submitted through the ABEST
system, as well as other documents, to prepare these assessments.
During the legislative session, the LBB supports the legislative appropriations process by providing staff resources for
the House Appropriations Committee, the Senate Finance Committee, and the Conference Committee on Appropriations. To a
great extent, staff support takes the form of tracking committee decisions, answering inquiries from committee members,
and performing analyses. The LBB staff records committee funding decisions in order to produce bill texts and summaries
for each step of the appropriations process. In addition to committee support services, LBB staff members prepare fiscal
notes and impact statements about proposed legislation.