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

IV. Administration of State Funding
The general budgeting and reimbursement process used by the State Compensation
Board has been used for some ofthe constitutional officers for more than 50
years. In 1934, the General Assembly established the State Compensation Board for
the purpose offixing salaries and expenses ofCommonwealth's attorneys, commissioners
ofrevenue, and treasurers. Prior to this time, funding for all constitutional officers
was based on fees collected for services provided by the offices. With the creation ofthe
Compensation Board, compensation for Commonwealth's attorneys and the two financial
officers was converted to a salary basis. Sheriffs became salaried offices in 1942,
and circuit court clerks were converted from the fee system in 1982.
While the budgeting and reimbursement process may have been appropriate
for funding the offices in the past, it no longer meets the needs for funding ofVirginia's
constitutional officers. Changes in the responsibilities of the officers, coupled with
growth in the State's population, has resulted in dramatic growth in the workload of
the constitutional officers. The complexity ofthe services provided and rapid growth in
the workload of the offices have made the current process incapable of providing the
appropriate level ofresources to the offices. Moreover, because the budgeting process
has become outdated, there is little real accountability for the State funds allocated to
the constitutional officers.
With the development of staffing standards for each of the constitutional
officers, a more systematic and equitable funding system is possible. This chapter
describes the current process and outlines an alternative approach. The new approach
provides a more direct link between State funding and the work of the constitutional
officers, and enhances accountability for State funds.
THE CURRENT FUNDING PROCESS
The current system by which constitutional offices are funded consists of a
budgeting process in which requests for funding are approved, and a reimbursement
process in which approved expenses are actually paid. These processes are mandated
by the Code ofVirginia and the Appropriations Act. General provisions for the budgeting
and reimbursement of salaries, expenses, and other allowances are addressed in
law, while specific officer salaries and additional funding requirements are mandated
in the Appropriations Act.
The Budget PrQces~
The State Compensation Board is responsible for the budget process, but it
also involves all ofthe local governments across the State. Section 1-51 ofthe Code
ofVirginia charges the Compensation Board with the responsibility to "fix and deter-
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