Funding of Constitutional Officers - Virginia Joint Legislative Audit ...

missioner of revenue, treasurer, and director of finance offices. Local governments
may also provide one-third ofthe funding for block grant positions in sheriffs' offices.
In addition, local governments may choose to supplement the number of
positions or the salaries that are recognized by the Compensation Board. Thus, local
governments may provide locally-funded positions to constitutional officers that are
not recognized by the Compensation Board, and are purely local add-on positions.
A comparison of State and estimated local funding for constitutional officers
for FY 1989 is shown in Figure 3. State funding totaled more than $233 million for the
year. Local funding, as reported to JLARC staffby the constitutional officers, amounted
to more than $93 million. As Figure 3 shows, local governments have directed much of
the funding they provided to the sheriffs' offices and the financial officers. This is
primarily the result ofsupplements for staffing and salaries in sheriffs' offices and the
50 percent of costs which local governments must fund for commissioners of revenue
and treasurers.
------------- Figure3-------------
$200
180
160
140
State and Estimated Local Funds
for Constitutional Officers
FY 1989
• State
D Local
120
fI)
....
=s
100
- ....
=0
80
60
40
20
0
Sheriffs Commonwealth's Commissioners
Attorneys ofRevenue
Treasurers
and
Dkectors of
Finance
Source: Appropriations Act and expenditure data reported by constitutional officers.
Clerks
of
Court
4