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

STUDY APPROACH
JLARC staff developed a study approach that provides a framework for
evaluating the methods used to distribute State aid to local constitutional offices to
help them meet staffing costs. This study approach had three steps (Figure 4). The
first step was to identify the goals for the funding system. The second was to design the
analysis and the research to address each of the goals to be achieved by the funding
system. In the final step the results of the analyses were combined to prepare
computer models which can be used to assess how the funding for each office is affected
by potential changes in the funding system.
Funding Goals
Three goals provided the framework for the development of a comprehensive
system of funding for the constitutional officers: service equity, tax equity, and
accountability. These goals reflect the current constitutional framework for funding
relationships between the State and local governments and the actual relationships
which constitutional officers have with the local governments.
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