816                               LAWS OF MARYLAND                         CH. 456

in or considered in relation to the budget. It shall engage in con-
tinuing study and research into the taxes, finances, and fiscal prob-
lems and matters which relate to or affect the Budget. The Division
shall give continuing study and analysis to financial policies of and
grants from the Federal government and other agencies, public and
private, as they affect or concern budgetary matters of this State. It
shall study and evaluate the programs and activities of each depart-
ment, board, bureau, commission, or other agency of the State, in
relation to its actual or proposed expenditures of public monies. It
shall (1) review in detail the matters to appear in the Budget prior
to the convening of each regular session of the General Assembly and
be prepared to report to the members of the General Assembly each
agency's justification for each item or program appearing in the
Budget; (2) call attention to proposed new services or functions
appearing in the Budget; (3) point out items in the Budget which
previously have been denied by the General Assembly; (4) conduct
organizational and management improvement studies consistent
with responsibilities assigned to the Joint Budget and Audit Commit-
tee; (5) prepare cost estimates of proposed appropriation bills; (6)
propose statutory changes to effect operational economies or effective
administration; (7) prepare, after each session of the General Assem-
bly, a summary of the effect of the legislative program on the finan-
cial condition of the State; (8) study, in conjunction or by agree-
ment with the Division of Research, financial and other problems
and matters of the State government; and (9) generally review
and study all State problems and matters, whether or not of direct
budgetary concern, which relate to the operation of the State govern-
ment and its efficient and effective operation. The Division also
shall give such study and review to, and shall analyze, evaluate, and
test, the requests and proposals of all State agencies for inclusion in
the capital expense budget and to all requests for capital improve-
ments to be financed by the State.

Division of Fiscal Research
61.

(a)  The Division of Fiscal Research is created within the Depart-
ment of Fiscal Services.

(b)   The Division of Fiscal Research is responsible for non-budg-
etary fiscal research into the taxes, finances, and fiscal problems
and matters affecting this State. As part of its work it shall provide
staff services to the General Assembly and to its committees in these
areas, and to committees and subcommittees of the General Assem-
bly or of the Legislative Council.

(c)  The Division shall collect, tabulate, and publish comprehensive
data on the taxable basis, revenue yield, and expenditures of each
incorporated town and city, special tax area, and county in the
State. It shall conduct and make such special investigations, studies,
and reports relating to all matters involving State and local taxation
as the General Assembly, the Legislative Council, or the Joint Com-
mittee on Budget and Audit may direct. It shall conduct and make a
continuing study of State and local fiscal relationships and of the
fiscal relationships of the State with its various departments, com-
missions, boards, institutions, divisions, and units. It shall exchange
information relating to taxation and related matters with other