Statutory Creation

The Legislative Fiscal Office was established as a legislative agency by Act 1975-108 and became the Fiscal Division of the LSA pursuant to Act 2017-214.


The Fiscal Division was established to serve the Alabama Legislature by providing timely, accurate and impartial fiscal information and analysis and related information.


The responsibilities and duties of the Fiscal Division 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 Division

Senators who wish to make a request of the Fiscal Division should contact the Senate Fiscal Officer (Shonda Stallworth). House members should contact the House Fiscal Officer (Dustin Jones). Legislators may also direct their requests to the Deputy Director (Kirk Fulford) or to the Director (Othni J. Lathram). The office phone number is (334) 261-0600.