Virginia’s constitutional officers are local government officials who are directly elected by the voters, rather than being appointed, and whose positions are established by the Constitution of Virginia.
Constitutional offices are supported by a mix of state and local funds, for which the state share is allocated through the State Compensation Board (SCB) within the Administration Secretariat. These officers include the Treasurer, Sheriff, Commonwealth’s Attorney, Clerk of the Circuit Court, and Commissioner of the Revenue. The House Appropriations Committee provides support for these employees in the state budget each year.
Budget Overview
Constitutional offices are split-funded between the state and local governments. The staff serving the constitutional officer are neither state nor local employees but rather serve at the pleasure of the elected constitutional officer and are considered state-supported local employees.
Each year in early May, the State Compensation Board (SCB) publishes the budgeted state contribution for each locality for the next fiscal year and corresponding minimum total contribution that localities must make to support constitutional office costs. Local governments are statutorily required to pay this minimum amount, although many opt to supplement beyond it. The SCB meets throughout the year to consider requests by localities to amend budgets according to extenuating circumstances.
Salaries for the elected officer are based on population served and set out in tables in the Appropriations Act. The funding split between the state and local governments for staffing costs are set out in the Code of Virginia, as shown below:
Split of Staff Salary Cost by Constitutional Officers
| Constitutional Office | State Share | Local Share |
|---|---|---|
| Treasurers* | 50% | 50% |
| Circuit Court Clerks | 100% | 0% |
| Commissioners of Revenue | 50% | 50% |
| Commonwealth’s Attorneys | 100% | 0% |
| Sheriff | 100% | 0% |
State Share of Constitutional Office Staff Benefits
| Social Security benefits | all |
| Retirement Program premiums | part |
| Group Life Insurance Program premiums | part |
| Retiree Health Care Credit premiums | none |
| Liability Insurance and Fidelity/Surety bond premiums | none |
| Health Insurance | none |
| Leave Benefits (including payoff of accrued balances) | none |
Minimal funding is also included in the SCB’s budget to support such operational costs of local constitutional offices as office expenses, and equipment.
Because the SCB provides state funds to localities on a reimbursement basis with a month delay, new funding initiatives included in the budget are set 11/12 the first year and annualized in subsequent budgets.
Program / Policy Highlights
- Treasurer
The elected post of Treasurer was created in the Virginia Constitution of 1870. This person serves as the chief financial officer for the locality, collects taxes, fees, and fines, and manages the investment of local funds.
- Sheriff
In most counties, the Sheriff provides law enforcement services (except for cities and large suburban counties where police handle these functions), and in all areas, the Sheriff’s office maintains local jails, provides security in local courthouses, and serves legal papers.
- Commonwealth’s Attorney
Prosecutes crimes on behalf of the state and locality. All Commonwealth’s Attorneys prosecute the most serious crimes, known as felonies, and in many jurisdictions, they also prosecute misdemeanors and violations of local ordinances, including traffic offenses.
- Clerk of the Circuit Court
The office of the Clerk of the Circuit Court dates from 1619. While the Code of Virginia lists over 800 separate responsibilities for the Clerk, they generally serve as the chief administrator of the local circuit court, manage and maintain court records (including land records and deeds), collect court fines, and issue licenses (marriage, hunting, etc.).
- Commissioner of the Revenue
Serve as the chief tax assessing officer for the locality, assesses local taxes such as real estate, personal property, and business licenses, provide assistance with state income taxes, and administer local tax relief programs.
- State Compensation Board (SCB)
Responsible for the calculation and dissemination of reimbursements made to localities for the state share of their constitutional offices’ operational costs. The SCB produces staffing standards for each constitutional office that are used to determine the statewide distribution of funds and position allocations. Most constitutional offices are authorized to offer career development programs through which the officer and/or their staff can earn pay increases upon completion. On a monthly basis, localities submit to the SCB data on their current employment levels and rates of pay. The SCB then processes reimbursements for actual costs, up to the budgeted levels set by staffing standards and pre-set salary scales.
- Local and Regional Jail Operations
The SCB budget also includes funding for distribution to local and regional jails for daily operations. This funding is formulaic and based on the average number of inmates housed. These per diem payments are made on a quarterly basis and calculated at $5/day for local responsible inmates and $15/day for state-responsible inmates.
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