Legislative Commission on Expenditure Review

The Legislative Commission on Expenditure Review (LCER) was established after a recommendation by the Joint Legislative Committee on Fiscal Analysis and Review, as a permanent, bipartisan legislative agency by the Laws of 1969, Chapter 176, to determine whether state agencies and departments efficiently and effectively implement their programs in line with legislative intent and authorization. The commission was charged to make continuing and comprehensive studies of state programs and expenditures, and to evaluate program achievements through program-wide audits that assess the impact each organization has on overall program objectives. By amendment (Chapter 58 of the Laws of 1980), the heads of agencies audited by LCER reported within 180 days of the final program audit to the chair of LCER and the chairs and ranking members of legislative fiscal committees, on the steps taken in response to the audit findings (or why no action was taken). The commission was abolished in 1992 as a result of the state's fiscal crisis.