New York State Legislative Commission on Expenditure Review Budget Study Reports

The series consists of budget studies conducted by the Legislative Commission on Expenditure Review (LCER) when a "letter report" on a subject was made in lieu of a full program audit. The studies reflect the commission's responsibilities to analyze activities of agencies on a program-wide basis, and to evaluate their effectiveness, especially in regard to duplication of services. The series also includes two original source documents by the Joint Legislative Committee on Fiscal Analysis and Review which were the basis for establishing the LCER.

Reports in the series typically include: a summary of the organizational and funding structure of the agencies studied; program budgeting and cost levels; comparative information on similar programs extant elsewhere (often in other states); and copies of related issue papers, supporting documentation, and supplemental data.

Of special note are the detailed executive implementation summaries of legislative actions (known as "Green Book" studies). These summary tables give fund/program name; appropriation increase/decrease; legislative statement of intent; actions taken to implement the legislative intent; and the budgetary effect of actions taken to implement the intent.

The final folder in the series contains documents by the Joint Legislative Committee on Fiscal Analysis and Review. These include a copy of the minutes of a 1969 public hearing on the subject of performance review and legislative oversight, and a 1970 report containing information on the then newly formed LCER.

A list of budget studies by subject is available at the repository.

There are no restrictions regarding access to or use of this material.