The Legislative Analyst's Office (LAO), located in Sacramento, California, is a nonpartisan government agency that has provided fiscal and policy advice to the California Legislature since 1941. The office is known for analyzing the state budget with the aim of making government programs more effective and less costly. The Office was founded when the JLBC appointed the first "Legislative Auditor" on October 8, 1941 to assist with the state budgeting process. Because it was frequently confused with the state auditor, the title was changed to "Legislative Analyst" in 1957.