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- 3 - Rocca: pp. 26-42

IV. Recent developments in Virginia.

A. Report of the Commission on Simplification and Economy of State and Local Government, January, 1924.

1. Pointed out weaknesses of county government due mainly to limited power of board of supervisors, lack of responsible authority, lack of unifying financial authority, etc.

2. Some outstanding recommendations a. Further powers of local legislation to board of supervisors. b. Election of school trustees directly by people. c. Uniform system of accounting, records, and reports. d. Fewer commissioners of the revenue (only one for each county provided in Acts of 1926) e. Limitations upon salaries, allowances, and commissions of fee officers. f. More equitable method of distributing school funds. g. Provision for interest on deposit of public moneys. h. Amendment to State Constitution to allow optional plans for organization of county government.

3. Little action taken on this report, but some of results were: a. Passage by General Assembly of 1924 of act requiring uniform accounting in the counties and publication of annual statements of comparative cost of local government in Virginia. Law faulty and never adequately enforced. b. Budget Act and Auditing Act for counties in 1926 also faulty.