Budget review is a year-round process. During the legislative session, analysts prepare and present written analyses of State agency budgets. The analyses include an overview of the proposed spending, summary of agency performance, issues on agency finances and policies, and recommendations for action by the General Assembly.  Analysts also support the General Assembly’s decision process and prepare materials summarizing and explaining the actions of the General Assembly.  When the General Assembly is not in session, staff review proposed amendments to the budget, prepare revenue and expenditure forecasts, monitor State spending, and immerse themselves in the operations of State agencies.