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

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cost responsibility for each category of services provided by constitutional officers. Measuring local ability to generate revenue is discussed, and applied to service categories with costs that are to be shared between the State and local governments. In addition, the third chapter discusses how fees collected by constitutional officers can be used to offset the staffing costs. Chapter IV describes the current structure for administering State funding for constitutional officers. It also discusses how current problems in the funding process may be overcome with a monthly pre-payment system (similar to the one used for State Basic Aid for public education), and how the current administrative structure may need to be modified. 10
II.. State-Recognized Costs for Constitutional Officers to determinethe appropriate level ofState funding for the constituwas first necessary to calculate the total costs which should be State. Because the mandate for this study requested that the on the costs of implementing staffing standards for the offices, the re State-recognized costs included only an analysis ofstaffing costs. The analysis salary and fringe benefit costs. The adequacy and appropriateness of non-l)erSOllnE~lcosts, such as mileage reimbursements, were not assessed as a part of STAFFING COSTS Estimating State-recognized staffing costs for constitutional officers in this cu.....".... y;::,...", involved four major steps. The first step was to identify the total number of full-time equivalent positions which should be recognized for funding. The second step was to develop an appropriate salary which could be applied for the positions in each office. the third step, the fringe benefit costs for the positions had to be estimated. Finally, the results ofthe first three steps were used to calculate total staffing costs. A detailed mathematical explanation of the calculations is included in Appendix B. Estimating the Number of Full-Time Equiyalent Positions One of the most important changes from the current system for funding constitutional officers was the allocation ofpositions based on staffing standards. The staffing standards to determine State-recognized positions for each constituoffice, and the methods used by JLARC staff to develop such standards, are presented in the four technical reports on staffing standards for the constitutional analysis of staffing standards identified clear relationships between the the constitutional offices and the workload of those offices. The standards pn)pclsedin the four reports on staffing standards are based.on the impact of measurworkload indicators on current staffing levels and can be applied consistently across offices based on differences in workload. The workload factors used in the standards each of the constitutional offices are shown in Exhibit 1. staffing standards can be used to determine objectively the staffpositions recognize for State and local funding. The use ofstaffing standards ensure State's recognition ofpositions is based on workload, making the positions, subsequent funding, more equitable. 11
Page 3 and 4: REPORT OF THE LEGISLATIVE AUDIT AND
Page 5: Preface State funding for constitut
Page 8 and 9: e local governments' relative abili
Page 10 and 11: the constitutional offispecific eva
Page 12 and 13: current process, some changes in sy
Page 15: Table of Contents I. INTRODUCTION 1
Page 18 and 19: ROLES OF THE STATE AND LOCAL GOVERN
Page 20 and 21: missioner of revenue, treasurer, an
Page 22 and 23: STUDY APPROACH JLARC staff develope
Page 24 and 25: differences in the ability of local
Page 28 and 29: Exhibit 1 Workload Factors Used in
Page 30 and 31: account for regional differences in
Page 32 and 33: Recommendation (3). The General Ass
Page 34 and 35: Recommendation (5). The General Ass
Page 36 and 37: cost re~;ponsJlbiJjty State should
Page 38 and 39: Exhibit 3, a "yes" has been placed
Page 40 and 41: For some other service categories,
Page 42 and 43: A variety of other revenue sources
Page 44 and 45: ------------- Exhibit5-------------
Page 46 and 47: greater or equal to 1.0 can raise m
Page 48 and 49: are divided evenly between the Stat
Page 50: a COJmnlOIllW€:a!t;h ft..,Uy,,, .
Page 53 and 54: The reimbursement cycle begins when
Page 55 and 56: process occurs prior to the assessm
Page 57: Appendixes ~ Appendix A: Study Mand
Page 60 and 61: AppendixB Mathematical Formulas Use
Page 62 and 63: Appendix B (Continued) Personnel Co
Page 64 and 65: Appendix B (Continued) Revenue Capa
Page 66 and 67: Appendix B (Continued) Personnel Co
Page 68 and 69: Appendix: C Cost ResponsibilityAssi
Page 70 and 71: Appendix C (Continued) COST RESPONS
Page 72 and 73: Appendix C (Continued) COST RESPONS
Page 74: AppendixD Local Revenue Capacity fo
Page 77 and 78:
Examples J.i"U.nClLlng 'O.J'U'..u''
Page 79 and 80:
State and Support for Sheriffs Offi
Page 82 and 83:
~ ~ State and Local Support for Com
Page 84 and 85:
Ou,a~ll;;; and for Local J:l,;xBI.m
Page 86 and 87:
State and Local Support for Sheriff
Page 88 and 89:
Local for Court Clerks: Example 2
Page 90 and 91:
•••••••••••
Page 92 and 93:
AppendixF Agency Response As partof
Page 94 and 95:
Introduction The Compensation Board
Page 96 and 97:
- DISAGREES that any stan rd should
Page 98 and 99:
RECOMMENDATION 1. The General Assem
Page 100 and 101:
determining judicial needs. As a re
Page 102 and 103:
In the budget process currently use
Page 104 and 105:
It is a common misconception that t
Page 106 and 107:
The development of state/local perc
Page 108 and 109:
The Compensation Board AGREES with
Page 110 and 111:
AppendixG JLARC StaffComments on th
Page 112 and 113:
officers could maintain monthly rec
Page 114 and 115:
expertise, level of automation, nat
Page 116 and 117:
such as is available in education f
Page 118 and 119:
etween workload indicators and the
Page 120 and 121:
government operations. This is expl
Page 122:
Recent JLARC Reports Organization o
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