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

Recommendation (4). The General Assembly may wish to establish a
statewide fringe benefits package to be used in calculating the staffing costs
to be recognized for State funding.
NON-PERSONNEL COSTS
The Compensation Board currently provides for reimbursement of certain
non-personnel costs such as office expenses, mileage, and equipment. The reimbursements
range from 100 percentofapproved costs for sheriffs, clerks, and Commonwealth's
attorneys, to 33 percent ofcertain costs for treasurers, commissioners ofrevenue, and
directors offinance. These percentages are shown in Table 5.
The adequacy and appropriateness of reimbursements for these non-personnel
costs were not reviewed for this study. However, given the concerns raised about
the equity ofallocations ofstaffpositions, the Compensation Board may want to review
the procedures used to allocate funding for non-personnel costs. Specifically, the
Compensation Board should assess the extent to which non-personnel cost reimbursements
are adequate across the offices, given variations in workload~staffing, and other
factors which might affect such costs.
For this study, an amount for level funding of non-personnel costs has been
included in the illustrative examples in Appendix E to ensure that total costs are
allocated. The costs are based on the approved non-personnel costs for FY 1990. For
each category of costs, the current proportions of reimbursement have been maintained.
------------Table5-------------
Percentages ofApproved Costs
Reimbursed by the State Compensation Board
Office
Office Expenses
Mileage
Equipment
Sheriff
Commonwealth's Attorney
Clerk of Court
Commissioner of Revenue
Treasurer
Director ofFinance
100%
100%
100%
50%
50%
50%
100%
100%
100%
50%
50%
50%
100%
100%
100%
33%
33%
33%
Source:
Compensation Board.
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