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

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~ ~ State and Local Support for Commissioners of Revenue: Example 1
State and Local Support for Local Treasurers: Example 1 SUl1Tllary of Personnel Cost Factors State Recognized FTEs State Responsibility FTEs local Responsibility FTEs Total FTEs Average Salary Annual Salary Adjustment Cost of Competing Factor FOAl (% of Salary) Group life (% of Salary) Retirement (% of Salary) Personnel Cost Factors FY 1990 FY 1991 FY 1992 853.868 1,155.838 1.155.838 466.234 206.609 206.609 693.266 949.229 949.229 1,159.500 1,155.838 1.155.838 $19,006 $19,700 $20,419 3.65% 3.65% 0.0000% 0.0000% 7.65% 7.65% 1.02% 1.02% roved local Rate) Personnel Costs State local Total Appropriation Personnel Non-Personnel Total Statewide Summary of State and local Personnel Costs FY 1990* FY 1991 FY 1992 $11,997,764 $7,680,030 $7,960,347 $15,487,162 $22,184,053 $22,993,711 $27(484.926 $29.864,083 $~?~ ?~~}?s.~ .~~~~~~~~~~~~~~~~~~~~~~~~~~i~~~~~ m "'l
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REPORT OF THE LEGISLATIVE AUDIT AND
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Preface State funding for constitut
Page 8 and 9:
e local governments' relative abili
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the constitutional offispecific eva
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current process, some changes in sy
Page 15:
Table of Contents I. INTRODUCTION 1
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ROLES OF THE STATE AND LOCAL GOVERN
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missioner of revenue, treasurer, an
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STUDY APPROACH JLARC staff develope
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differences in the ability of local
Page 26 and 27:
cost responsibility for each catego
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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 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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