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

Appendix B (Continued)
State and Local Portions of Personnel Costs of a Given
Local Office
• State Costs
Vj = PjAj + PjBj(l - OJ) + L {(OijAj ) + [OijB j ( 1 - OJ)]}
i=l
I
where:
V·
J
= State portion of personnel costs for local office j
p.
J
Principal officer cost in local offi ce j
A· Proportion of State cost responsi bi 1i ty in local
J
office j
B· = Proportion of 1oca1 cost responsibility in local
J
office j
OJ = Local revenue capacity index representing locality
j'S share of its local-responsibility costs (capped at
1.0)
I = Number of service categories
O· .
1J
= Office staff cost for service category i
office j
in 1oca 1
• Local Costs = Tj - Vj
where:
T· = Total personnel cost for local office j
J
V' = State portion of personnel costs for local office j
J
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