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HomeMy WebLinkAbout10/8/2024 - RegularPage 1 of 5 Invocation: Pastor Mark Invocation: Pastor Mark Mofield, Melrose Baptist Church PLEDGE OF ALLEGIANCE TO THE UNITED STATES FLAG Disclaimer: “Any invocation that may be offered before the official start of the Board meeting shall be the voluntary offering of a private citizen, to and for the benefit of the Board. The views or beliefs expressed by the invocation speaker have not been previously reviewed or approved by the Board and do not necessarily represent the religious beliefs or views of the Board in part or as a whole. No member of the community is required to attend or participate in the invocation and such decision will have no impact on their right to actively participate in the business of the Board.” Roanoke County Board of Supervisors October 8, 2024 Page 2 of 5 Good afternoon and welcome to our meeting for October 8, 2024. Regular meetings are held on the second and fourth Tuesday at 3:00 p.m. Public hearings are held at 7:00 p.m. on the fourth Tuesday of each month. Deviations from this schedule will be announced. The meetings are broadcast live on RVTV, Channel 3, and will be rebroadcast on Thursday at 7:00 p.m. and on Sunday from 10:00 a.m. until 5 p.m. Board of Supervisors meetings can also be viewed online through Roanoke County’s website at www.RoanokeCountyVA.gov. Individuals who require assistance or special arrangements to participate in or attend Board of Supervisors meetings should contact the Clerk to the Board at (540) 772-2005 at least 48 hours in advance. Please turn all cell phones off or place them on silent. A.OPENING CEREMONIES 1.Roll Call B.REQUESTS TO POSTPONE, ADD TO OR CHANGE THE ORDER OF AGENDA ITEMS C.PROCLAMATIONS, RESOLUTIONS, RECOGNITIONS AND AWARDS 1.Proclamation expressing the appreciation of the County of Roanoke, Virginia to its Sister City, Opole, Poland, for thirty years of Sister City relationship. (Kristine Bulas and Mary Jo Fassie, Roanoke Valley Sister Cities) 2.Proclamation declaring October 20-26, 2024 as Red Ribbon Week in the County of Roanoke. (Adam T. Neal, Director, Roanoke Area Youth Substance Abuse Coalition) D.NEW BUSINESS 1.Resolution of support for kidney transplant services provided by Carilion Clinic at Carilion Roanoke Memorial Hospital. (Richard L. Caywood, County Administrator) Roanoke County Board of Supervisors Agenda October 8, 2024 Page 3 of 5 E.FIRST READINGS OF ORDINANCES 1.Ordinance amending Chapter 21 (Taxation), Article III (Real Estate Taxes), Division 3 (Exemption for Elderly and Disabled Persons) of the Roanoke County code. (P. Jason Peters, Commissioner of Revenue) (First Reading and Request for Second Reading) 2.Ordinance authorizing the issuance of not to exceed $75,000,000 General Obligation School Bonds of the County of Roanoke, Virginia, and providing for the form and details thereof. (Laurie Gearheart, Director of Finance and Management Services) (First Reading and Request for Second Reading) F.PUBLIC HEARING 1.Public hearing to receive citizen comments regarding the refinancing of lease transactions that originally financed various capital projects for the county and authorizing the continued leasing of certain county-owned property, the execution and delivery of prime leases and local lease acquisition agreement and financing leases, and other related actions in accordance with Code of Virginia Section 15.2-2606. (Laurie Gearheart, Director of Finance and Management Services) G.APPOINTMENTS 1.Board of Zoning Appeals (BZA) (District) Charlotte Moore - Cave Spring Magisterial District - Expires October 8, 2029. 2.Parks, Recreation, and Tourism Advisory Commission Larry Peterson – Catawba Magisterial District – Expires October 8, 2027. H.CONSENT AGENDA ALL MATTERS LISTED UNDER THE CONSENT AGENDA ARE CONSIDERED BY THE BOARD TO BE ROUTINE AND WILL BE ENACTED BY ONE RESOLUTION IN THE FORM OR FORMS LISTED BELOW. IF DISCUSSION IS DESIRED, THAT ITEM WILL BE REMOVED FROM THE CONSENT AGENDA AND WILL BE CONSIDERED SEPARATELY 1.Approval of minutes – September 24, 2024 2.Ordinance authorizing the granting of new public drainage easements to the Board of Supervisors of Roanoke County, on property owned by the following: 1) Kerry L. Hall (Tax Map 036.20-01-02.00), located at 2731 Tully Drive; 2) Robert W.& Patrica A. Martin (Tax Map # 036.20-01-03.00), located at 2737 Tully Drive; and 3) Michael R. & Linda M. Walker (Tax Map # 036.20-01-04.00), located at 2801 Neil Drive in Catawba Magisterial District for the purpose of constructing drainage improvements. (First Reading and Request for Second Reading) Page 4 of 5 3.Ordinance approving a Second Site Use Agreement between Craig Botetourt Electric Cooperative and the County of Roanoke for use of space in a shelter and on a tower located on Fort Lewis Mountain and accepting and appropriating $6,000.00 per year for the term of the agreement. (Second Reading) 4.Ordinance authorizing the granting of new public drainage easements to the Board of Supervisors of Roanoke County, on property owned by the following: 1) David L. Bratton (Tax Map 079.01-01-62.00-0000), located at 3006 Pebble Drive; 2) Leonard W. & Rebecca G. Stiff (Tax Map 079.01-01-63.00-0000), located at 3012 Pebble Drive; 3) Roy M. Carpenter (Tax Map 079.01-01-61.00-0000), located at 3017 Woodway Rd; and 4) Alice B. Kefauver (Tax Map 079.01- 1-64.00-0000), located at 3020 Pebble Drive in Vinton Magisterial District for the purpose of constructing drainage improvements in various magisterial districts. (Second Reading) 5.Request to approve the Board of Supervisors budget development calendar for fiscal year 2025-2026. 6.Resolution accepting and approving recommended changes to the Comprehensive Financial Policy. 7.Ordinance to accept and appropriate grant funds in the amount of $455,452 from the Virginia Department of Fire Programs for the Aid to Localities Funds (VDFP). (First Reading and Request for Second Reading) 8.Resolution to Support the Virginia America 250 Commission. 9.Ordinance of the Board of Supervisors of the County of Roanoke, Virginia approving the refinancing of lease transactions that originally financed various capital projects for the County and authorizing the continued leasing of certain County-owned property, the execution and delivery of prime leases and local lease acquisition agreement and financing leases, and other related actions. (Second Reading) 10. Resolution authorizing the County of Roanoke to enter a memorandum of Understanding with the Town of Vinton, for the County of Roanoke to act as the Virginia Erosion and Stormwater Management Program (VESMP) Authority for the Town of Vinton. I. CITIZENS' COMMENTS AND COMMUNICATIONS J.REPORTS 1.Unappropriated Balance, Board Contingency and Capital Reserves Report 2.Outstanding Debt Report Page 5 of 5 K.REPORTS AND INQUIRIES OF BOARD MEMBERS 1.Paul M. Mahoney 2.David Radford 3.Tammy Shepherd 4.Martha Hooker 5.Phil C. North L.WORK SESSION 1.Work session to update the Board of Supervisors on the status of Broadband projects within Roanoke County. (Madeline Hanlon, Community Engagement Director) M.CLOSED MEETING, pursuant to the Code of Virginia as follows: 1.Section 2.2-3711(A)(5) of the Code of Virginia, for discussion concerning a prospective business or industry or the expansion of an existing business or industry where no previous announcement has been made of the business’ or industry’s interest in locating or expanding its facilities in the community. Specifically, the Board will discuss potential business location or expansion in each of the five magisterial districts. N.CERTIFICATION RESOLUTION O. ADJOURNMENT Page 1 of 2 ACTION NO. ITEM NO. C.1 AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER MEETING DATE: AGENDA ITEM: SUBMITTED BY: APPROVED BY: October 8, 2024 PROCLAMATION EXPRESSING THE APPRECIATION OF THE COUNTY OF ROANOKE, VIRGINIA TO ITS SISTER CITY, OPOLE, POLAND, FOR THIRTY YEARS OF SISTER CITY RELATIONSHIP Richard L. Caywood County Administrator ISSUE: BACKGROUND: Page 2 of 2 Overall, our Sister City relationship with Opole has allowed both communities the opportunity to gain new perspectives and insights into the inner workings of a local government in a different country. We are excited to welcome the Opole, Poland delegation for their visit! DISCUSSION: Roanoke County, Virginia welcomes Mr. Arkadiusz Wiśniewski, Mayor of Opole; Mr. Maciej Wujec, Deputy Mayor of Opole; Mr. Łukasz Sowada, Councillor (former Chairman of Opole City Council); Mr. Łukasz Śmierciak, Director of the Department of Promotion; and Mr. Maciej Wróbel, Department of Culture, Tourism and International Cooperation. STAFF RECOMMENDATION: Staff recommends recognition of the Opole, Poland delegation and adoption of the attached proclamation. AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA, HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER ON TUESDAY, OCTOBER 8, 2024 PROCLAMATION EXPRESSING THE APPRECIATION OF THE COUNTY OF ROANOKE, VIRGINIA TO ITS SISTER CITY, OPOLE, POLAND, FOR THIRTY YEARS OF SISTER CITY RELATIONSHIP WHEREAS, the County of Roanoke, Virginia, United States of America, and the City of Opole, Poland, began their warm friendship to promote international understanding in 1993 through the Virginia Local Government Management Association; and WHEREAS, as communication prospered and the County of Roanoke hosted a delegation from Opole, it was suggested the County of Roanoke and Opole enter into a Sister City relationship; and WHEREAS, for the last thirty years, the County of Roanoke and Opole have remained in communication to host delegations and exchange students, thus implementing a mutual cultural exchange program; and WHEREAS, the County of Roanoke is thrilled to host a delegation from Opole; and WHEREAS, the County of Roanoke looks forward to showcasing County departments and regional highlights throughout the remainder of the delegation’s stay ; and WHEREAS, the Board of Supervisors wishes to support more prosperous years of cultural exchange and international engagement . NOW, THEREFORE, BE IT PROCLAIMED by the Board of Supervisors of Roanoke County that: 1.The Board of Supervisors welcomes the Opole delegation to Roanoke County, Virginia. 2.The Board appreciates the thirty years of friendship and international prosperity and looks forward to continuing this beneficial cultural exchange. PROCLAMATION EXPRESSING THE APPRECIATION OF THE COUNTY OF ROANOKE, VIRGINIA TO ITS SISTER CITY, OPOLE, POLAND, FOR THIRTY YEARS OF SISTER CITY RELATIONSHIP WHEREAS, the County of Roanoke, Virginia, United States of America, and the City of Opole, Poland, began their warm friendship to promote international understanding in 1993 through the Virginia Local Government Management Association; and WHEREAS, as communication prospered and the County of Roanoke hosted a delegation from Opole, it was suggested the County of Roanoke and Opole enter into a Sister City relationship; and WHEREAS, for the last thirty years, the County of Roanoke and Opole have remained in communication to host delegations and exchange students, thus implementing a mutual cultural exchange program; and WHEREAS, the County of Roanoke is thrilled to host a delegation from Opole; and WHEREAS, the County of Roanoke looks forward to showcasing County departments and regional highlights throughout the remainder of the delegation's stay; and WHEREAS, the Board of Supervisors wishes to support more prosperous years of cultural exchange and international engagement. NOW, THEREFORE, BE IT PROCLAIMED by the Board of Supervisors of Roanoke County that: 1.The Board of Supervisors welcomes the Opole delegation to Roanoke County, Virginia. 2.The Board appreciates the thirty years of friendship and international prosperity and looks forward to continuing this beneficial cultural exchange. Presented this 8th day of October 2024 Phil C. North Martha B. Hooker David F. Radford Paul M. Mahoney Tammy E. Shepherd Page 1 of 1 ACTION NO. ITEM NO. C.2 AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER MEETING DATE: AGENDA ITEM: SUBMITTED BY: APPROVED BY: October 8, 2024 Proclamation declaring October 20-26, 2024 as Red Ribbon Week in the County of Roanoke Rhonda Perdue Chief Deputy Clerk to the Board of Supervisors Richard L. Caywood County Administrator ISSUE: BACKGROUND: Red Ribbon Week. Page 1 of 2 ACTION NO. ITEM NO. D.1 AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER MEETING DATE: October 8, 2024 AGENDA ITEM: Resolution of Support for Kidney Transplant Services Provided by Carilion Clinic at Carilion Roanoke Memorial Hospital SUBMITTED BY: Richard L. Caywood County Administrator APPROVED BY: Richard L. Caywood County Administrator ISSUE: Resolution of support for proposed kidney transplant services provided by Carilion Clinic at Carilion Roanoke Memorial Hopital. BACKGROUND AND DISCUSSION: Carilion Clinic is applying to the Commonwealth of Virginia for a Certificate of Public Need (COPN) to bring kidney transplant services to Southwest Virginia through its flagship hospital, Carilion Roanoke Memorial Hospital. The Centers for Disease Control and Prevention (CDC) estimate that 1 in 7 U.S. adults have chronic kidney disease, the 9th leading cause of death in the country. In Virginia, there are currently over 2,300 residents on the state’s waitlist for kidneys. Patients in Roanoke and Southwest Virginia reside hours from a transplant center, making it difficult to access critical services, resulting in long waitlist times and care complications. There is a growing need for kidney transplant services among Southwest Virginia’s population, and the proposed transplant services at Carilion Roanoke Memorial Hospital will allow for more cost-effective and timely care. Additionally, these services will increase the number of medical professionals and healthcare employment opportunities in the county. Carilion Roanoke Memorial Hospital already provides highly complex medical services that include a Level One Trauma Center, a Level Three Neonatal Page 2 of 2 Intensive Care Unit and 85 medical specialties. FISCAL IMPACT: There is no fiscal impact to the County associated with the adoption of the proposed resolution. STAFF RECOMMENDATION: Staff recommends adoption of the proposed resolution. HELP CARILION BRING KIDNEY TRANSPLANT SERVICES TO SOUTHWEST VIRGINIA The Centers for Disease Control and Prevention (CDC) estimate that 1 in 7 U.S. adults have chronic kidney disease. It is the 9th leading cause of death in the country. In Virginia, there are currently over 2,300 residents on the state’s waitlist for kidneys. Nationally and regionally, kidney disease is increasing. Carilion Clinic has filed a Certificate of Public Need application (COPN Request No. VA-8745) to bring kidney transplant services to Southwest Virginia through our flagship hospital, Carilion Roanoke Memorial Hospital (CRMH). Currently, patients in the region travel at least 2 hours for kidney transplant services. A kidney transplant program would complement Carilion’s sophisticated care (Level 1 Trauma Center, Neonatal Intensive Care Unit and 85 specialties), offering access to critical services that residents of Southwest Virginia deserve. Based on current demographic data and community health assessments, it is clear that Southwest Virginia residents with kidney failure lack adequate resources: • For 79% of kidney transplant patients in Southwest Virginia, accessing services they need requires a 2 to 4-hour drive. • Limited access to services close to home results in long waitlist times and complicates care. • The need for kidney transplants in the region is expected to increase by nearly 35% over the next 5 years. • The process of getting a kidney transplant begins long before the actual surgery, and care continues for the remainder of a transplant patient’s life. This journey has physical, emotional and financial effects on patients and their families, and long-distance travel is an added stress. • Allow kidney transplants at CRMH, bringing access to care close to home for residents of Southwest Virginia and beyond. • Improve health outcomes and help patients and families save time and money. • Complement CRMH’s array of care, including highly complex services like its Level One Trauma Center, Level Three Neonatal Intensive Care Unit and 85 medical specialties. WE NEED YOUR SUPPORT! HELP US TODAY BY SUBMITTING AN EMAIL OF SUPPORT! In order for Carilion to be approved by the Virginia Department of Health to perform kidney transplants, it’s important to show your support. You can do so by submitting an email through the website below. Select one or more of the topics on the website, make any edits and submit the email. We appreciate your support in helping us bring this vital service to our region! Visit: KidneyTransplantSWVA.org to voice your support! IF APPROVED, THIS PROGRAM WILL: Page 1 of 2 AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA, HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER ON TUESDAY, OCTOBER 8, 2024 RESOLUTION OF SUPPORT FOR KIDNEY TRANSPLANT SERVICES PROVIDED BY CARILION CLINIC AT CARILION ROANOKE MEMORIAL HOSPITAL WHEREAS, Carilion Clinic is applying to the Commonwealth of Virginia for a Certificate of Public Need (COPN) to bring kidney transplant services to Southwest Virginia through its flagship hospital, Carilion Roanoke Memorial Hospital; and WHEREAS, the Roanoke County Board of Supervisors wishes to improve access to high-quality kidney transplant services for its residents and other citizens of the region; and WHEREAS, the Centers for Disease Control and Prevention (CDC) estimate that 1 in 7 U.S. adults have chronic kidney disease, the 9th leading cause of death in the country; and WHEREAS, in Virginia, there are currently over 2,300 residents on the state’s waitlist for kidneys; and WHEREAS, patients in Roanoke and Southwest Virginia reside hours from a transplant center, making it difficult to access critical services, resulting in long waitlist times and care complications; and WHEREAS, there is a growing need for kidney transplant services among Southwest Virginia’s population, and these local services will allow for more cost -effective and timely care; and WHEREAS, these services will increase the number of medical professionals and healthcare employment opportunities in the county ; and WHEREAS, Carilion Roanoke Memorial Hospital already provides highly complex medical services that include a Level One Trauma Center, a Level Three Neonatal Page 2 of 2 Intensive Care Unit and 85 medical specialties. NOW, THEREFORE, BE IT RESOLVED, that the Board of Supervisors of Roanoke County, Virginia, supports the plans and efforts of Carilion Clinic to establish kidney transplant services at Carilion Roanoke Memorial Hospital. BE IT FURTHER RESOLVED that the Roanoke County Board of Supervisors enthusiastically supports the application of Carilion Clinic for a Certificate of Public Need (COPN) to bring kidney transplant services to Roanoke and Southwest Virginia and congratulates Carilion on its recognition by US News & World Report as the highest ranked hospital in Southwest Virginia and one of the top hospitals in the Commonwealth of Virginia. Page 1 of 2 ACTION NO. ITEM NO. E.1 AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER MEETING DATE: October 8, 2024 AGENDA ITEM: ORDINANCE AMENDING CHAPTER 21 (TAXATION), ARTICLE III (REAL ESTATE TAXES), DIVISION 3 (EXEMPTION FOR ELDERLY AND DISABLED PERSONS) OF THE ROANOKE COUNTY CODE SUBMITTED BY: P. Jason Peters Commissioner of Revenue APPROVED BY: Richard L. Caywood County Administrator ISSUE: Amendment of Division 3 of the County's Tax Code (Exemption for Elderly and Disabled Persons). BACKGROUND & DISCUSSION: It is proposed that Chapter 21 (Taxation), Article III (Real Estate Taxes), Division 3 (Exemption for Elderly and Disabled Persons) of the Roanoke County Code be amended in order to expand the eligibility for such tax benefits by increasing taxpayers' allowable income limit. Other minor amendments to the code have also been proposed, which 1) clarify the documents that must be submitted to the Treasurer when submitting applications for the exemption 2) expand the application period for tax application period for elderly and disabled taxpayers (now allowing applications to be submitted as early as January instead of February of each year), and 3) deleting the deadline for applications for tax relief for disabled veterans, insofar as such a deadline is in conflict with the provisions of Section 58.1-3219.5 of the Code of Virginia (which states that a disabled veteran becomes eligible for such tax relief upon receiving a disability rating from the U.S. Department of Veterans affairs). FISCAL IMPACT: Page 2 of 2 For tax year 2024, the expanding of eligibility by raising the allowable income limit (which is anticipated to affect approximately 837 parcels) will result in a loss of revenue of approximately $50,000. STAFF RECOMMENDATION: Staff recommends approval of the first reading and scheduling the second reading of the ordinance for October 22, 2024. AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA, HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER ON TUESDAY, OCTOBER 8, 2024 ORDINANCE AMENDING CHAPTER 21 (TAXATION), ARTICLE III (REAL ESTATE TAXES), DIVISION 3 (EXEMPTION FOR ELDERLY AND DISABLED PERSONS) OF THE ROANOKE COUNTY CODE WHEREAS, it is proposed that Chapter 21 (Taxation), Article III (Real Estate Taxes), Division 3 (Exemption for Elderly and Disabled Persons) of the Roanoke County Code be amended in order to expand the eligibility for such tax benefits by increasing taxpayers’ allowable income limit from $56,566 to $60,000; and WHEREAS, the first reading of this ordinance was held on October 8, 2024, and the second reading was held on October 22, 2024. NOW THEREFORE BE IT ORDAINED by the Roanoke County Board of Supervisors that Chapter 21 (Taxation), Article III (Real Estate Taxes), Division 3 (Exemption for Elderly and Disabled Persons) of the Roanoke County Code be amended as follows, which amendments shall become effective on January 1, 2025: DIVISION 3. EXEMPTION FOR ELDERLY AND DISABLED PERSONS1 Sec. 21-71. Administration of division. (a) The commissioner of the revenue, with the approval of the board of supervisors, shall develop such rules and regulations, consistent with the provisions of this division, as are determined necessary for the proper administration of this division. (b) This division shall be construed to allow county personnel administering the program provided for herein all authority granted to the county by section 58.1-3210 of the Code of Virginia. (c) This division shall be construed to allow county personnel administering the program provided for herein all authority granted to the county by sections 58.1-3219.5 and 58.1-3219.6 of the Code of Virginia. 1State law reference(s)—Authority of county to adopt ordinance from which this division is derived, Code of Virginia, § 58.1-3210. (Code 1971, § 19-8(c); Ord. No. 2736, 12-9-80; Ord. No. 061411-5, § 1, 5-24-11) Sec. 21-72. Authorized. (a) Exemption for elderly or disabled persons. The commissioner of the revenue shall, upon application made and within the limits provided in this division, grant an exemption of the tax on real property occupied as the sole dwelling house and principal place of residence of a person holding title or partial title thereto who is not less than sixty-five (65) years of age or totally and permanently disabled. A dwelling unit jointly owned by a husband and wife may qualify, if either spouse is over sixty-five (65) years of age or is permanently and totally disabled. Persons qualifying for an exemption under this division are deemed to be bearing an extraordinary real estate tax burden in relation to their income and financial worth. (b) Exemption for disabled veterans. The commissioner of the revenue shall, upon application made and within the limits provided in this division and section 21-81, grant an exemption of one hundred (100) percent of the tax on real property occupied as the sole dwelling house and principal place of residence of a disabled veteran holding title or partial title thereto. A surviving spouse of a veteran eligible for this exemption shall also qualify for the exemption so long as the death of the veteran occurs on or after January 1, 2011, the surviving spouse does not remarry and the surviving spouse continues to occupy the real property as his or her sole dwelling house and principal place of residence. (Code 1971, § 19-8(a); Ord. No. 2235, 1-23-79; Ord. No. 2736, 12-9-80; Ord. No. 061411-5, § 1, 5-24-11; Ord. No. ________, 10-22-24) Sec. 21-73. General prerequisites to grant of exemption. Exemptions provided for in this division shall be granted only if the following conditions are met: (1) That the total combined income, during the immediately preceding calendar year, from all sources, of the owner of the dwelling and his relatives living therein did not exceed fifty sixsixty thousand five hundred sixty-six dollars ($60,00056,566.00); provided, however, that the first ten thousand dollars ($10,000.00) of income of each relative, other than the spouse of the owner, who is living in the dwelling shall not be included in such total. "Income" shall include only those sources of gross income that are subject to tax under federal income tax laws, regulations, rules or policies. (2) That the owner and his spouse did not have a total combined net worth, including the present value of all equitable interests, exceeding two hundred thousand dollars ($200,000.00) as of December 31 of the immediately preceding calendar year. The amount of net worth specified herein shall not include the value of the sole dwelling house and up to one (1) acre of land. (3) Notwithstanding subsection (1) above if a person qualifies for an exemption and if that person can prove by clear and convincing evidence that his or her physical or mental health has deteriorated to the point that the only alternative to permanently residing in a hospital, nursing home, convalescent home or other facility or physical or mental care is to have a relative move in and provide care for that person, and if a relative does then move in for that purpose, then none of the income of the relativ e or of the relatives spouse shall be counted towards the income limit, provided the owner of the residence has not transferred assets in excess of ten thousand dollars ($10,000.00) without adequate consideration within a three-year period prior to or after the relative moves into such residence. (Code 1971, § 19-8(a); Ord. No. 2235, 1-23-79; Ord. No. 2736, 12-9-80; Ord. No. 84-232, § 1, 12-18-84; Ord. No. 22388-9, § 1, 2-23-88; Ord. No. 82791-10, § 1, 8-27-91; Ord. No. 062497, § 1, 6-24-97; Ord. No. 052201-14, § 1, 5- 22-01; Ord. No. 101204-2, § 1, 10-12-04; Ord. No. 032896-7, § 1, 3-28-06; Ord. No. 032707-11, § 1, 3-27-07; Ord. No. 061411-5 , § 1, 5-24-11; Ord. No. 092711-3 , § 1, 9-27-11; Ord. No. ________, 10-22-24) Formatted: Font: Bold Formatted: Font: Bold Sec. 21-74. Application and certificate of disability. (a) A person seeking an exemption under this division shall file an application for exemption, in affidavit form, with the commissioner of the revenue, between JanuaryFebruary 1 and March 15 of the year for which exemption is claimed. Such application shall set forth the names of any related persons occupying the property for which the exemption is claimed and that the total combined net worth, including equitable interests, and the combined income from all sources of the persons specified in Section 21-73 does not exceed the limits prescribed in such section. Such application shall include, as an attachment, the applicant’s certified federal tax return for the preceding year. The Commissioner may additionally request any other documents of the applicant that may be necessary, as determined by the Commissioner, to establish the income or financial worth of the applicant. (b) A person claiming an exemption because he or she has attained the age of sixty-five (65) years shall be required to file an initial application and make affidavit thereof pursuant to subsection (a) above. This initial application will be valid for a period of three (3) years and in intervening years, on ce the exemption is granted, such person shall be required only to make an annual certification, on forms to be supplied by the commissioner of the revenue, that the information on the last preceding affidavit filed has not changed so as to violate the limitations and conditions provided in this division. Such annual certification shall likewise include, as an attachment, the applicant’s certified federal tax return for the preceding year. The Commissioner may additionally request any other documents of the applicant that may be necessary, as determined by the Commissioner, to establish the income or financial worth of the applicant. (c) If a person applying for an exemption under this division is under sixty-five (65) years of age, he or she shall be required to submit annually, the application referred to in subsection (a) above and each such annual application shall have attached to it a certification by the social security administration, the veterans administration, the railroad retirement board or the civil service commission which shall indicate that the applicant has been determined to be permanently and totally disabled such that he is unable to engage in any substantially gainful activities by reason of a medically determinable physical or mental impairment which can be expected to last for the duration of such person's life. If such person is not eligible for such certification by any of the above- mentioned agencies, a sworn affidavit, by two (2) medical doctors licensed to practice medicine in the commonwealth, to the effect that such person is so totally and permanently disabled is acceptable, so long as the affidavit of at least one such doctor is based upon a physical examination of such person by such doctor. (Code 1971, § 19-8(a); Ord. No. 2235, 1-23-79; Ord. No. 2736, 12-9-80; Ord. No. 092413-8, § 1, 9-24-13; Ord. No. ________, 10-22-24) Sec. 21-75. Inquiries by commissioner of revenue; confidentiality of information received under division. (a) The commissioner of the revenue shall make such inquiry of persons seeking an exemption under this division as may be reasonably necessary to determine their qualifications therefor. All such inquiries shall be answered under oath. (b) All information received by the commissioner of the revenue in connection with any application for an exemption under this division is deemed to be confidential and shall be used by county personnel only in the official administration of this division. (Code 1971, § 19-8(a); Ord. No. 2235, 1-23-79; Ord. No. 2736, 12-9-80) Sec. 21-76. Mobile homes as real estate for purposes of division. For the purposes of this division, a mobile home shall be deemed to be real estate, if the owner's intention is that it be permanently affixed, as shown by the following: (1) The owner of the mobile home, or his spouse, parent or child, has some interest, in whole or in part, in the land upon which the mobile home is situated and the mobile home is connected to permanent water and sewer lines or other facilities, such as a well and septic system; or (2) Regardless of the ownership of the land upon which the mobile home rests, it rests on a permanent foundation and consists of two (2) or more mobile units which are connected in such a manner that they cannot be towed together on a highway or consists of a mobile unit and other connected rooms or additions which must be removed before the mobile unit can be towed on a highway. (Ord. No. 2736, 12-9-80) Sec. 21-77. Amount of exemption. (a) (a) Exemption for elderly or disabled persons. The amount of the exemption provided for in this division is that portion of the tax which represents an increase in tax liability since the year the taxpayer reached age sixty-five (65) years or became disabled or the year ordinances authorizing the exemption became effective, whichever is later. The tax exemption for the elderly became effective, for those who reached age sixty-five (65) on or before December 31, 1974, in 1974. The tax exemption for those who became totally and permanently disabled on or before December 31, 1977, became effective for the 1977 tax year. Subsequent amendments to these ordinances do not affect the effective dates for purposes of eligibility. (b) (b) Exemption for Disabled Veterans. Disabled veterans are exempt from all real property taxes on the qualifying dwelling and land not exceeding one (1) acre. (Code 1971, § 19-8(b); Ord. No. 2736, 12-9-80; Ord. No. 061411-5, § 1, 5-24-11; Ord. No. ________, 10-22-24) Sec. 21-78. Land book entry. The commissioner of the revenue shall indicate on the land books of the county the amountvalue of tax exemptions granted pursuant to the provisions of this division. (Code 1971, § 19-8(c); Ord. No. 2736, 12-9-80; Ord. No. ________, 10-22-24) Sec. 21-79. Nullification or proration upon change in status. Changes in respect to income, financial worth, ownership of property or other factors occurring during the taxable year for which an affidavit or certification is filed pursuant to section 21-74, and having the effect of exceeding or violating the limitations and conditions provided in this division, shall result in a prorated exemption for the portion of the year during which the taxpayer qualified and in loss of the exemption only for the remainder of the year and the taxable year immediately following; provided, however, that a change in ownership to a spouse who is less than sixty-five (65) years of age or who is not permanently and totally disabled, which results solely from the death of his or her qualified spouse, shall result in a prorated exemption for the then current taxable year. Such prorated portion shall be determined by multiplying the amount of the exemption by a fraction wherein the number of complete months of the year such property was properly eligible for such exemption is the numerator and the number twelve (12) is the denominator. (Ord. No. 2736, 12-9-80; Ord. No. 071498-10, § 1, 7-14-98) Sec. 21-80. False claims. Any false statement made in connection with the filing of an application under this division shall constitute a Class 4 misdemeanor. (Code 1971, § 19-8(a); Ord. No. 2235, 1-23-79; Ord. No. 2736, 12-9-80) Formatted: Numbered + Level: 1 + Numbering Style: a, b, c, … + Start at: 1 + Alignment: Left + Aligned at: 0.25" + Indent at: 0.5" Formatted: Font: Bold Formatted: Numbered + Level: 2 + Numbering Style: a, b, c, … + Start at: 1 + Alignment: Left + Aligned at: 0.75" + Indent at: 1" Formatted: Numbered + Level: 1 + Numbering Style: a, b, c, … + Start at: 1 + Alignment: Left + Aligned at: 0.25" + Indent at: 0.5" Formatted: Font: Bold Cross reference(s)—Penalty for Class 4 misdemeanor, § 1-10. Sec. 21-81. Property tax exemption for qualifying disabled veterans. (a) The principal place of residence is the place at which a person's habitation is fixed and to which that person, when absent, has the intention of returning. (1) A person can have only one (1) principal place of residence. (2) If the veteran is confined to a hospital, nursing home or assisted living facility, the real estate can still be considered the veteran's principle of residence if: a. It is occupied by the veteran's spouse or minor child, b. It is not rented or leased to third parties, or c. The property is unoccupied. (b) A principal place of residence includes the following: (1) The dwelling, the dwelling site, the surrounding land, not exceeding one (1) acre and related improvements located on the one (1) acre of real estate, such as garages, carports, storage buildings, swimming pools, tennis courts, and similar non-agricultural facilities. If the surrounding land exceeds one (1) acre, the exemption will only be granted to one (1) acre of the surrounding land. If the surrounding land exceeds one (1) acre, the tax due will be calculated by applying a residual value to the real property in excess of one acre (per square foot). (2) The dwelling may be a single-family residence, a unit in a multi-family complex, a condominium, a unit in a cooperative housing project or a manufactured home. (c) The principal place of residence does not include land on which agricultural facilities such as barns, pig pens, corrals, bunk houses, farm equipment, sheds and other outdoor buildings are located. (d) To be eligible for the exemption: (1) The real estate must be owned and occupied by a disabled veteran or an unremarried surviving spouse. a. The veteran's ownership of the property can be limited to a fractional, joint, or life estate interest. If the veteran owns a multiple dwelling unit property, the exemption will only be granted to the unit occupied by the veteran as his or her primary residence. b. The veteran's real estate may be owned by a trust, corporate partnership, or other legal entity and the veteran will meet the ownership requirement if each of the following items is true: 1. The veteran or spouse is a maker of the trust or a principal of the corporate partnership or legal entity; 2. The property was transferred solely for estate planning purposes; and 3. The veteran or spouse would otherwise be the owner of record. c. Property held in a grantor trust, established by the IRS code, by a disabled veteran or the veteran's surviving spouse can also be exempt from the property tax providing the property meets all other requirements for exemption. The power to revoke the trust, terminate (the trust or any conveyance of property to the trust), alter or amend the trust itself, or appoint a new trustee must be present. (2) If the veteran's spouse is an owner and the veteran is not, the veteran can meet the ownership requirement if the couple was married on or before January 1 and both have occupied the property as their primary residence since January 1. (e) A "disabled veteran" is an individual who: (1) Has been honorably discharged from membership in the armed forces of the United States or has received a discharge certificate from a branch of the armed forces of the United States for civilian service recognized pursuant to federal law as service in the armed forces of the United States; and (2) Has been rated by the United States Department of Veterans Affairs or its successor agency pursuant to federal law to have a one hundred (100) percent service-connected, permanent, and total disability, or (3) Has a determination of individual unemployability from the Veterans Administration. a. Individual unemployability is a part of VA's disability compensation program that allows VA to pay certain veterans compensation at the one hundred (100) percent rate, even though VA has not rated their service-connected disabilities at the total level. b. With a determination of individual unemployability, a veteran must be unable to maintain substantially gainful employment as a result of his/her service-connected disabilities. (4) "Honorably discharged" means discharged from the armed forces pursuant to a discharge other than a dishonorable or bad conduct discharge. (f) Claims for exemption. (1) The deadline for filing claims for a disabled veteran's exemption is between January 1 and March 31 of the tax year for which the exemption is requested. (2) For the 2011 calendar tax year claims for exemption may be filed up to December 31, 2011 for a full one hundred (100) percent of the exemption. (13) Claims for exemption and refunds of real estate taxes previously paid may be retroactive to the effective date of the rating determination by the United States Department of Veteran Affairs or its successor agency if the claim is filed with the commissioner of the revenue within thirty (30) days of the receipt by the applicant of the rating determination. (Ord. No. 061411-5, § 1, 5-24-11, 10-22-24) Secs. 21-82—21-89. Reserved. Page 1 of 2 ACTION NO. ITEM NO. E.2 AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER MEETING DATE: October 8, 2024 AGENDA ITEM: Ordinance authorizing the issuance of not to exceed $75,000,000 General Obligation School Bonds of the County of Roanoke, Virginia, and providing for the form and details thereof SUBMITTED BY: Laurie Gearheart Director of Finance and Management Services APPROVED BY: Richard L. Caywood County Administrator ISSUE: Authorize issuance of not to exceed $75,000,000 in Literary Loan Funds for issuance of bonds BACKGROUND: Literary Fund loans are a part of the financing strategy, as outlined in the Memorandum of Understanding (MOU) between the County and Schools regarding Joint Capital Funding as approved by resolution by the Board of Supervisors on April 11, 2023 and amended on August 6, 2024. DISCUSSION: On October 24, 2023, the Board adopted an ordinance authorizing the submissions of applications to the Virginia Board of Education (collectively, the "Applications") for the purpose of borrowing an amount not to exceed $75,000,000 from the Commonwealth of Virginia's Literary Fund (the "Literary Fund") to finance, along with other available funds, the construction of a modern facility for the Career & Technical Education Center to allow expansion of the programs to better meet the needs of the business community and provide greater access to high -quality programs for students, (b) the renovation of Glen Cove and W. E. Cundiff Elementary Schools and (c) costs of issuing the Bonds. Page 2 of 2 The Virginia Board of Education (VBOE) accepted the final plans and specifications for the two elementary schools and on September 26, 2024 approved the loan applications. The loan application has been accepted by the VBOE for the Career & Technical Education Center and they are waiting to receive the final plans and specifications for this project. We anticipate this application will be added to their October 24 VBOE meeting agenda for action. Following board approval, County staff will coordinate with the Virginia Board of Education and a representative from the State Treasurer’s office on the closing and initial draw against the two elementary school loans after the October 22, 2024 Board meeting. County staff will also coordinate with the VBOE and a representative from the State Treasurer’s office on the closing and initial draw against the Career & Technical Education Center once the application receives final approval from the VBOE later this fall. FISCAL IMPACT: Funding for these school projects was included in the fiscal year 2025 -2034 Capital Improvement Program and appropriated by the Board of Supervisors. Budgets for the three projects were revised as part of the amended MOU between the County and Schools regarding Joint Capital Funding. The annual interest rate shall be equal to the amount approved by the Virginia Board of Education which should not exceed 3% and the final maturity shall be not more than 21 years from the date of issuance of the bonds. The County's obligation to make payments on the State Literary Loans is subject to annual appropriations by the Board, and does not constitute a pledge of the full faith and credit or taxing power of the County. The County's debt policies established parameters for issuing debt and managing outstanding debt. The County does not have any Constitutional or Statutory Debt Limits. The County does abide by Board of Supervisors -imposed debt limits. STAFF RECOMMENDATION: Staff recommends approval of the first reading of the ordinance and scheduling the second reading for October 22, 2024. Page 1 of 8 194651589.2 AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA, HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER, ON OCTOBER 22, 2024 ORDINANCE _____ AUTHORIZING THE ISSUANCE OF NOT TO EXCEED $75,000,000 GENERAL OBLIGATION SCHOOL BONDS OF THE COUNTY OF ROANOKE, VIRGINIA, AND PROVIDING FOR THE FORM AND DETAILS THEREOF WHEREAS, the Board of Supervisors (the "Board") of the County of Roanoke, Virginia (the "County"), has determined that it is necessary and expedient to borrow an amount not to exceed $75,000,000 and to issue from time to time in one or more series from the authorization under this ordinance its general obligation school bonds (as more specifically defined below, the "Bonds") for the purpose of financing (a) the construction of a modern facility for the Career & Technical Education Center to allow expansion of the programs to better meet the needs of the business community and provide greater access to high-quality programs for students, (b) the renovation of Glen Cove and W. E. Cundiff Elementary Schools and (c) costs of issuing the Bonds (collectively, the "Project"); WHEREAS, the Project constitutes a capital project for public school purposes; WHEREAS, the issuance of the Bonds will be subject to the terms and conditions in this Ordinance, including the conditions that the maximum aggregate principal amount of the Bonds not exceed $75,000,000 (the "Maximum Principal Amount"); WHEREAS, on October 24, 2023, the Board adopted an ordinance authorizing the submissions of applications to the Virginia Board of Education (collectively, the "Applications") for the purpose of borrowing an amount not to exceed $75,000,000 from the Commonwealth of Virginia's Literary Fund (the "Literary Fund") to finance, along with other available funds, the Project; Page 2 of 9 WHEREAS, after adoption of that ordinance, the School Board of the County (the "School Board") and the County submitted the Applications; WHEREAS, the Applications were approved by the Virginia Board of Education; WHEREAS, the Board intends to effect the financing of all or a portion of the Project (the "Authorized Purposes") by issuing the Bonds in the form of general obligation school bond s in one or more series from time to time and in a principal amount not to exceed $75,000,000 payable to the Commonwealth of Virginia for the benefit of the Literary Fund; WHEREAS, the County will issue the Bonds pursuant to the applicable provisions of the Chapter 10 of Title 22.1 of the Code of Virginia of 1950, as amended (the "Literary Fund Chapter") and Chapter 26 of Title 15.2 of the Code of Virginia of 1950, as amended (the "Public Finance Act"); WHEREAS, the School Board adopted a resolution that, among other things, requested the Board to authorize the issuance of the Bonds and consented to the issuance and sale of the Bonds to the Commonwealth of Virginia for the benefit of the Literary Fund; and WHEREAS, a public hearing has been duly noticed and held pursuant to the Public Finance Act; and WHEREAS, the first reading of this ordinance was held on October 8, 2024, and the second reading and public hearing of this ordinance was held on October 22, 2024. NOW, THEREFORE, BE IT ENACTED BY THE BOARD OF SUPERVISORS OF THE COUNTY OF ROANOKE, VIRGINIA: 1. Authorization of the Bonds and Use of Proceeds. The Board hereby determines that it is advisable to contract a debt and issue and sell its general obligation school bond s in one or more series in an aggregate principal amount not to exceed $75,000,000 for the purpose of Page 3 of 9 financing the Project. The Board hereby authorizes the issuance and sale of the Bonds, in one or more series from time to time, in the form and upon the terms established pursuant to this Ordinance. 2. Issuance and Sale of the Bonds; Details of the Bonds. (a) The Board hereby authorizes the issuance and sale of the Bonds in one or more series in a principal amount not to exceed $75,000,000 to the Commonwealth of Virginia for the benefit of the Literary Fund for the Authorized Purposes. The Chairman, the County Administrator, the Clerk of the Board, the Chairman of the School Board and the Clerk of the School Board are authorized and dir ected or requested, as appropriate, to execute and deliver any appropriate documents (the "Loan Documents") with the School Board, the State Treasurer, the Board of Education or any other officer, agent, office, agency or political subdivision of the Commonwealth of Virginia, as appropriate, providing for the sale and delivery of the Bonds. (b) The annual interest rate of the Bonds shall be equal to the amount approved by the Virginia Board of Education and the final maturity of the Bonds shall be not more than 21 years from the date of issuance of the Bonds. The Bonds may be prepayable or redeemable (or not) as determined by the Chairman and the County Administrator, either of whom may act. The approval of the final terms and conditions of the Bonds subject to the foregoing parameters shall be evidenced conclusively by the execution and delivery of the Bonds by the Chairman. The Chairman and the Clerk of the Board are authorized and directed to execute and deliver the Bonds and to affix the seal of the County thereto, and the Chairman of the School Board and the Clerk of the School Board are authorized and requested to execute and deliver the Bonds and to affix the seal of the School Board thereto. Page 4 of 9 3. Details of the Bonds. The annual interest rate of the Bonds shall be equal to the amount approved by the Virginia Board of Education and the final maturity of the Bonds shall be not more than 21 years from the date of issuance of the Bonds. The Bonds may be prepayable or redeemable (or not) as determined by the Chairman and the County Administrator, either of whom may act. The approval of the final terms and conditions of the Bonds subject to the foregoing parameters shall be evidenced conclusively by the execution and delivery of the Bonds by the Chairman. The Chairman or Vice Chairman and the Clerk or any Deputy Clerk of the Board are authorized and directed to execute and deliver the Bonds and to affix the seal of the County thereto, and the Chairman of the School Board and the Clerk of the School Board are authorized and requested to execute and deliver the Bonds and to affix the seal of the School Board thereto. 4. Form of the Bond. The Bond shall be in substantially the form attached hereto as Exhibit A, as applicable, with such appropriate variations, omissions and insertions as are permitted or required by this Ordinance, the Literary Fund Chapter and the Public Finance Act. There may be endorsed on the Bonds such legend or text as may be necessary or appropriate to conform to any applicable rules and regulations of any governmental authority or any usage or requirement of law with respect thereto. 5. Payment; Paving Agent and Bond Registrar. The Treasurer of the County ("County Treasurer") is appointed as Bond Registrar and Paying Agent for the Bonds. The Board or the County Treasurer may appoint successor Bond Registrars and/or Paying Agents for the Bonds upon giving written notice to the owners of the Bonds specifying the name and location of the principal office of any such successor Bond Registrar or Paying Agent. 6. Pledge of Full Faith and Credit. For the prompt payment of the principal of, premium, if any, and the interest on the Bonds as the same shall become due, the full faith and Page 5 of 9 credit of the County are hereby irrevocably pledged, and in each year while any portion of the Bonds shall be outstanding there shall be levied and collected in accordance with law an annual ad valorem tax upon all taxable property in the County subject to local taxation sufficient in amount to provide for the payment of the principal of and premium, if any, and the interest on the Bonds as such principal, premium, if any, and interest shall become due, which tax shall be without limitation as to rate or amount and in addition to all other taxes authorized to be levied in the County to the extent other funds of the County are not lawfully available and appropriated for such purpose. 7. Filing of Ordinance. The appropriate officers or agents of the County are hereby authorized and directed to cause a certified copy of this Ordinance to be filed with the Circuit Court of the County. 8. Election to Proceed under Public Finance Act. In accordance with Section 15.2- 2601 of the Virginia Code, the Board elects to issue the Bonds pursuant to the provisions of the Public Finance Act. 9. Further Actions. The members of the Board and all officers, employees and agents of the County are hereby authorized to take such action as they or any one of them may consider necessary or desirable in connection with the issuance and sale of the Bonds and otherwise in furtherance of this Ordinance and any such action previously taken is hereby ratified and confirmed. 10. Effective Date. This Ordinance shall take effect immediately. On motion of Supervisor __________ to adopt the ordinance, seconded by Supervisor __________ and carried by the following recorded vote: AYES: ________________ Page 6 of 9 NAYS: ________________ ABSTAIN: ________________ ABSENT: _________________ A COPY TESTE: Rhonda D. Perdue Chief Deputy Clerk to the Board of Supervisors Page 7 of 9 * * * The undersigned Chief Deputy Clerk of the Board of Supervisors of the County of Roanoke, Virginia, hereby certifies that the foregoing constitutes a true and correct extract from the minutes of a meeting of the Board of Supervisors held on October 22, 2024, and of the whole thereof so far as applicable to the matters referred to in such extract. I hereby further certify that such meeting was a regularly scheduled meeting and that, during the consideration of the foregoing obligation, a quorum was present. Members present at the meeting were: ________________. Members absent from the meeting were: ______________. Members voting in favor of the foregoing ordinance were: _________________. Members abstaining from voting on the foregoing ordinance were: _____________. WITNESS MY HAND and the seal of the Board of Supervisors of the County of Roanoke, Virginia, this 22nd day of October, 2024. Rhonda D. Perdue Chief Deputy Clerk to Board of Supervisors of the County of Roanoke, Virginia [SEAL] Page 8 of 9 EXHIBIT A COMMONWEALTH OF VIRGINIA LITERARY FUND PERMANENT BOND Name of Locality: «Loc_name» «Loc_type» Project / School: «Purpose» Account Number: «litkey» Amount: «auth_amt» The «council» and the School Board of the «Loc_type» of «Loc_name», Virginia, (the “issuer”), for value received from the Literary Fund hereby acknowledges itself indebted and promises to pay to the Commonwealth of Virginia for the benefit of the Literary Fund the principal amount of «authtext» dollars («auth_amt»), with interest, at an interest rate of «int_rate» per annum in annual installments of principal and interest in the amounts and on the dates as set forth on Schedule 1 attached hereto. This bond is registered in the name of the Commonwealth of Virginia for the benefit of the Literary Fund on the books of the «council» and the School Board. This bond is duly authorized and issued in compliance with and pursuant to the Constitution and laws of the Commonwealth of Virginia, and resolutions duly adopted by the «council» and the School Board to provide funds for capital projects for school purposes. Literary Fund loans are general obligation debt of the issuer and thereby subject to the provisions of state aid intercept under §22.1-168 of the Code of Virginia. All acts, conditions and things required or contemplated by the Constitution and laws of the Commonwealth of Virginia, including but not limited to §§ 22.1-142 through 22.1-161 of the Code of Virginia, to happen, exist or be performed precedent to and in the issuance of this bond have happened, exist and have been performed in due time, form and manner as so required. IN WITNESS WHEREOF, the «council» and the School Board of the «Loc_type» of «Loc_name», Virginia, have caused this bond to be issued in the name of the «council» and the School Board, to be signed by the Chairmen of the «council» and the School Board and attested by the signatures of their Clerks, and this bond to be dated «Perm_date». ____________________________________ __________________________________ Chairman, «council», «Loc_type» of «Loc_name» Chairman, «Loc_type» of «Loc_name» School Board Attested: ___________________________________ __________________________________ Clerk, «council», «Loc_type» of «Loc_name» Clerk, «Loc_type» of «Loc_name» School Board Date:___/____/______ Date:___/____/______ Page 9 of 9 Literary Schedule Report Schedule 1 Department of the Treasury Locality Name: Account Number Locality Type: School: Loan Rate: Amount Issued: Issue Date: Date Due Principal Interest Payment Outstanding Balance 1 Agenda Item: F Date: September 26, 2024 Title: First and Final Review of Recommendations Regarding Literary Fund Loan Applications Approval for Release of Loan Funds Presenter: Kent C. Dickey, Deputy Superintendent of Operations Purpose of Presentation Action required by state or federal law or regulation and Board of Education regulation. Executive Summary The Literary Fund provides low-interest loans for new school construction and for additions or permanent improvements to existing schools to help provide students with a safe and secure environment in which to learn. In accordance with the provisions § 22.1-142 of the Code of Virginia, the Board of Education (“Board”) is responsible for the management of the Literary Fund. The State Treasurer serves as accountant of the Fund. This item aligns with Priority 1 of the Board’s Comprehensive Plan: Provide high-quality, effective learning environments for all students. Item 137, Paragraph C.11.c of the Chapter 1 state budget authorized $200 million from the Literary Fund for school construction loans in both fiscal years 2023 and 2024: The Board of Education may offer up to $200,000,000 the first year and up to $200,000,000 the second year from the Literary Fund in school construction loans, subject to the availability of funds. Amounts designated for school construction loans that are not obligated in the first year may be obligated in the second year. In addition, the Department of Education may offer Literary Fund loans from the uncommitted balances of the Literary Fund after meeting the obligations of the interest rate subsidy sales and the amounts set aside from the Literary Fund for Debt Service Payments for Education Technology and Security Equipment in this Item. 2 The Department of Education (VDOE) conducted one loan application process in fiscal year 2023 and two loan application processes during fiscal year 2024 for school divisions to apply for construction loans from the Literary Fund. Four school divisions - Campbell, Giles, Pittsylvania, and Roanoke Counties (the “four applicant school divisions”) - that applied for loans during the three applications periods have now submitted all the required documentation needed for their requested loans to be released by the Board. This item requests the Board to approve the release of nine Literary Fund loans requested by the four applicant school divisions as follows: 1. A loan requested by Campbell County for an addition and renovations at Brookville High School. Campbell County is requesting a Literary Fund loan for the project in the amount of $25,000,000 payable over 30 years and is eligible for a two percent annual loan interest rate. The project application is shown in Attachment 1. 2. A loan requested by Giles County for roof, HVAC, windows, lighting replacement, and adding a secure school entranceway at Giles County High School. Giles County is requesting a Literary Fund loan for the project in the amount of 13,318,930 payable over 30 years and is eligible for a two percent annual loan interest rate. The project application is shown in Attachment 2. 3. A loan requested by Giles County for roof, HVAC, windows, lighting replacement, and adding a secure school entranceway at Narrows High School. Giles County is requesting a Literary Fund loan for the project in the amount of 9,628,528 payable over 30 years and is eligible for a two percent annual loan interest rate. The project application is shown in Attachment 3. 4. A loan requested by Giles County for roof replacement at Giles County Technology Center. Giles County is requesting a Literary Fund loan for the project in the amount of 1,814,699 payable over 30 years and is eligible for a two percent annual loan interest rate. The project application is shown in Attachment 4. 5. A loan requested by Pittsylvania County to replace the building HVAC system and windows at Union Hall Elementary School. Pittsylvania County is requesting a Literary Fund loan for the project in the amount of 6,305,404 payable over 19 years and is eligible for a two percent annual loan interest rate. The project application is shown in Attachment 5. 6. A loan requested by Pittsylvania County to replace the building HVAC system and windows at Southside Elementary School. Pittsylvania County is requesting a Literary Fund loan for the project in the amount of 9,388,584 payable over 19 years and is eligible for a two percent annual loan interest rate. The project application is shown in Attachment 6. 7. A loan requested by Pittsylvania County for a 12-classroom addition to remove mobile classroom units and basement classrooms at Kentuck Elementary School. Pittsylvania 3 County is requesting a Literary Fund loan for the project in the amount of 10,792,290 payable over 19 years and is eligible for a two percent annual loan interest rate. The project application is shown in Attachment 7. 8. A loan requested by Roanoke County for building renovations and modernization of instructional areas and safety features at Glen Cove Elementary School. Roanoke County is requesting a Literary Fund loan for the project in the amount of $25,000,000 payable over 20 years and is eligible for a three percent annual loan interest rate. The project application is shown in Attachment 8. 9. A loan requested by Roanoke County for building renovations and modernization of instructional areas and safety features at W.E. Cundiff Elementary School. Roanoke County is requesting a Literary Fund loan for the project in the amount of $25,000,000 payable over 20 years and is eligible for a three percent annual loan interest rate. The project application is shown in Attachment 9. Action Requested Final review: Action requested at this meeting. Superintendent’s Recommendation The Superintendent of Public Instruction recommends that the Board waive first review and approve the release of the nine Literary Fund loans requested by the four applicant school divisions based on the loan amounts, terms, and eligible annual interest rates requested in their loan applications, as indicated above in the Executive Summary section. Rationale for Action All application and documentation requirements have been met by the four applicant school divisions for release of the Literary Fund loans for their nine school projects, including submission of the division superintendent and architect approval letters and final project plans and specifications pursuant to § 22.1-140 of the Code of Virginia. Sufficient funding from the Literary Fund is authorized and available for the Board to approve the release of these loans. Previous Review or Action No previous review or action. Background Information and Statutory Authority The Literary Fund is governed by §§ 22.1-142 through 22.1-161 of the Code of Virginia and Item 137, Paragraph C.11.a. through c. of Chapter 1 (for loan applications received during the 2022- 2024 biennium). These provisions include (1) a maximum Literary Fund loan amount per project of $25.0 million; (2) in consultation with the Department of the Treasury, establishing loan 4 interest rates that are benchmarked to a market index on an annual basis, not to exceed two percent for the tier of localities with a school division local composite index between 0.0000 and 0.2999, and with the Board using a sliding scale based on the sch ool division's composite index to determine the interest rate on loans; (3) replacing the existing First Priority and Second Priority waiting lists with an annual open application process to apply for loans, with priority for release of loans based on the local composite index; and (4) offering a loan add-on not to exceed $5.0 million per loan for projects that will result in school consolidation and the net reduction of at least one existing school. The Board adopted guidelines in September 2022 written to help implement the appropriation act and statutory provisions. The four applicant school divisions have met all application and documentation requirements for release of the requested Literary Fund loans for their nine school projects. They will use the proceeds from the loans to pay construction and renovation costs on the projects. As these loan applications were submitted during the application periods conducted in fiscal years 2023 and 2024, the amounts of the requested loans were encumbered against the $400 million in Literary Fund loans authorized in the Chapter 1 budget for the 2022-2024 biennium. A Literary Fund loan constitutes general obligation debt of the locality evidenced by bonds or notes payable to the Commonwealth for the benefit of the Literary Fund. Stakeholder Engagement All the local school boards and boards of supervisors associated with the four applicant school divisions passed authorizing resolutions approving the Literary Fund applications for these projects and the repayment of the loans if approved for release. VDOE staff worked with representatives from both the school divisions and the local governments in the application review and approval process. Implementation and Communication VDOE will notify the four applicant school divisions of the Board’s approval to release their nine requested Literary Fund loans. The four applicant school divisions will proceed with the local processes to close on the loans, which will be serviced by the state Department of the Treasury, at which time the loan proceeds will be available for reimbursement of qualifying construction and renovation costs incurred on the projects. Literary Fund loan proceeds are provided on a cost reimbursement basis for qualifying capital costs on funded projects. As additional Literary Fund loan applications received during previous application periods are approved by staff, recommendations will be made to the Board at subsequent monthly business meetings to approve the release of requested loan funds for those projects, with the Literary Fund cash balance reduced as loan releases are approved by the Board. 5 Impact on Fiscal and Human Resources Current Board policy provides that, upon initial release of loan funds, Literary Fund cash is encumbered in the total amount of the approved loan to assure that cash is available as required for project completion or for refinancing of a previous local bor rowing. The disbursement of funds is based on actual invoices or other evidence of bills due and payable from the Literary Fund for the project. VDOE staff will approve invoices submitted by the four applicant school divisions for reimbursement of project costs and send vouchers to the Department of the Treasury requesting payment to them from their Literary Fund loan proceeds. Page 1 of 2 ACTION NO. ITEM NO. F.1 AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER MEETING DATE: October 8, 2024 AGENDA ITEM: Public hearing to receive citizen comments regarding the refinancing of lease transactions that originally financed various capital projects for the county and authorizing the continued leasing of certain county-owned property, the execution and delivery of prime leases and local lease acquisition agreement and financing leases, and other related actions in accordance with Code of Virginia Section 15.2-2606. SUBMITTED BY: Laurie Gearheart Director of Finance and Management Services APPROVED BY: Richard L. Caywood County Administrator ISSUE: Public hearing for refinancing of lease transactions BACKGROUND: This is a public hearing to secure citizen’s comments regarding the refinancing of lease transactions that originally financed various capital projects for the county and authorizing the continued leasing of certain county -owned property, the execution and delivery of prime leases and local lease acquisition agreement and financing leases, and other related actions DISCUSSION: Section 15.2-2606 of the Code of Virginia, as amended, provides that before the final authorization of the issuance of any bonds by a locality, the governing body of the locality shall hold a public hearing on the proposed bond issue. This notice was published on September 26, 2024 and on October 1, 2024. Page 2 of 2 FISCAL IMPACT: There is no fiscal impact as a result of the public hearing. Requests for the approval of the ordinance will occur later on in this agenda. STAFF RECOMMENDATION: It is recommended that the Board hold the required public hearing. Board action approving the refinancing, as provided in this notice, will occur later during this meeting. Conducting the public hearing does not guarantee the requested refinancing will be approved. Page 1 of 2 ACTION NO. ITEM NO. G.1 AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER MEETING DATE: AGENDA ITEM: SUBMITTED BY: APPROVED BY: October 8, 2024 Confirmation of Appointments to the Board of Zoning Appeals (BZA) (District) and Parks, Recreation, and Tourism Advisory Commission Rhonda Perdue Chief Deputy Clerk to the Board of Supervisors Richard L. Caywood County Administrator ISSUE: BACKGROUND: Board of Zoning Appeals (BZA) (District) Parks, Recreation, and Tourism Advisory Commission FISCAL IMPACT: STAFF RECOMMENDATION: Page 2 of 2 Staff recommends approval of appointments. Page 1 of 2 AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA, HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER ON TUESDAY, OCTOBER 8, 2024 RESOLUTION APPROVING AND CONCURRING IN CERTAIN ITEMS SET FORTH ON THE BOARD OF SUPERVISORS AGENDA FOR THIS DATE DESIGNATED AS ITEM H - CONSENT AGENDA BE IT RESOLVED by the Board of Supervisors of Roanoke County, Virginia, as follows: That the certain section of the agenda of the Board of Supervisors for October 8, 2024, designated as Item H - Consent Agenda be, and hereby is, approved and concurred in as to each item separately set forth in said section designated Items 1 through 10 inclusive, as follows: 1. Approval of minutes – September 24, 2024 2. Ordinance authorizing the granting of new public drainage easements to the Board of Supervisors of Roanoke County, on property owned by the following: 1) Kerry L. Hall (Tax Map 036.20-01-02.00), located at 2731 Tully Drive; 2) Robert W. & Patrica A. Martin (Tax Map # 036.20-01-03.00), located at 2737 Tully Drive; and 3) Michael R. & Linda M. Walker (Tax Map # 036.20-01-04.00), located at 2801 Neil Drive in Catawba Magisterial District for the purpose of constructing drainage improvements. (First Reading and Request for Second Reading) 3. Ordinance approving a Second Site Use Agreement between Craig Botetourt Electric Cooperative and the County of Roanoke for use of space in a shelter and on a tower located on Fort Lewis Mountain and accepting and appropriating $6,000.00 per year for the term of the agreement. (Second Reading) 4. Ordinance authorizing the granting of new public drainage easements to the Board of Supervisors of Roanoke County, on property owned by the following: 1) David L. Bratton (Tax Map 079.01-01-62.00-0000), located at 3006 Pebble Drive; 2) Leonard W. & Rebecca G. Stiff (Tax Map 079.01-01-63.00-0000), located at 3012 Pebble Drive; 3) Roy M. Carpenter (Tax Map 079.01-01-61.00- 0000), located at 3017 Woodway Rd; and 4) Alice B. Kefauver (Tax Map 079.01- 01-64.00-0000), located at 3020 Pebble Drive in Vinton Magisterial District for the purpose of constructing drainage improvements in various magisterial districts. (Second Reading) Page 2 of 2 5. Request to approve the Board of Supervisors budget development calendar for fiscal year 2025-2026. 6. Resolution accepting and approving recommended changes to the Comprehensive Financial Policy. 7. Ordinance to accept and appropriate grant funds in the amount of $455,452 from the Virginia Department of Fire Programs for the Aid to Localities Funds (VDFP). (First Reading and Request for Second Reading) 8. Resolution to Support the Virginia America 250 Commission. 9. Ordinance of the Board of Supervisors of the County of Roanoke, Virginia approving the refinancing of lease transactions that originally financed various capital projects for the County and authorizing the continued leasing of certain County-owned property, the execution and delivery of prime leases and local lease acquisition agreement and financing leases, and other related actions. (Second Reading) 10. Resolution authorizing the County of Roanoke to enter a memorandum of Understanding with the Town of Vinton, for the County of Roanoke to act as the Virginia Erosion and Stormwater Management Program (VESMP) Authority for the Town of Vinton. (First Reading and Request for Second Reading) Page 1 of 6 The Board of Supervisors of Roanoke County, Virginia met this day at the Roanoke County Administration Center, this being the second regularly scheduled meeting of the month of September 2024. Audio and video recordings of this meeting will be held on file for a minimum of five (5) years in the office of the Clerk to the Board of Supervisors. Before the meeting was called to order, an invocation/a moment of silence was observed. The Pledge of Allegiance was recited by all present. A. OPENING CEREMONIES 1. Roll Call Present: Supervisors Radford, Hooker, Mahoney, Shepherd, North Absent: None Staff Present: Richard L. Caywood, County Administrator; Rebecca Owens, Deputy County Administrator; Doug Blount, Assistant County Administrator; Madeline Hanlon, Community Engagement Director; Peter S. Lubeck, County Attorney; Amy Whittaker, Public Information Officer and Rhonda D. Perdue, Chief Deputy Clerk to the Board B. REQUESTS TO POSTPONE, ADD TO OR CHANGE THE ORDER OF AGENDA ITEMS C. PROCLAMATIONS, RESOLUTIONS, RECOGNITIONS AND AWARDS Action No. 092424-1 Item C.1 1. Recognition of Development Services and GIS/IT Departments staff on winning a 2024 Viriginia Innovative Technology Symposium (COVITS) award for the Citizen Connect Permits Web Application. (Tarek Moneir, Director of Development Services) Recognition given to Development Services and GIS/IT staff. Roanoke County Board of Supervisors Agenda September 24, 2024 – 3:00 p.m. Page 2 of 6 D. FIRST READINGS OF ORDINANCES Action No. 092424-2 Item D.1 1. Ordinance of the Board of Supervisors of the County of Roanoke, Virginia approving the refinancing of a lease transaction that originally financed various capital projects for the County and authorizing the continued leasing of certain County-owned property, the execution and delivery of a prime lease and a local lease acquisition agreement and financing lease, and other related actions. (Laurie Gearheart, Director of Finance and Management Services) (First Reading and Request for Second Reading) Supervisor Radford moved to approve the first reading of this ordinance and scheduling the second reading for October 8, 2024. Supervisor Mahoney seconded the motion. Motion approved. Ayes: Supervisors Radford, Hooker, Mahoney, Shepherd, North Nays: None E. APPOINTMENTS Action No. 092424-3 Item E.1 1. Community Policy and Management Team (CPMT) Marya McPherson be appointed as the alternate to replace Trista Thompson, for the remainder of her current term set to expire June 20, 2026. Supervisor Hooker moved to approve the appointment. Supervisor Radford seconded the motion. Motion approved. Ayes: Supervisors Radford, Hooker, Mahoney, Shepherd, North Nays: None F. CONSENT AGENDA Action No. 092424-4.a-f Item F.1-6 ALL MATTERS LISTED UNDER THE CONSENT AGENDA ARE CONSIDERED BY THE BOARD TO BE ROUTINE AND WILL BE ENACTED BY ONE RESOLUTION IN THE FORM OR FORMS LISTED BELOW. IF DISCUSSION IS DESIRED, THAT ITEM WILL BE REMOVED FROM THE CONSENT AGENDA AND WILL BE CONSIDERED SEPARATELY Action No. 092424-4.a Item F.1 1. Approval of minutes – September 10, 2024 Page 3 of 6 Action No. 092424-4.b Item F.2 2. Ordinance 1) accepting funds in the amount of $647,774 from the Virginia Department of Rail and Public Transportation and appropriating such funds to the County’s grant fund for operation of the CORTRAN program, and 2) reallocating $26,991 from the CORTRAN Budget in the operating fund to the grant fund for the required match for operation of the CORTRAN program. (Second Reading) Action No. 092424-4.c Item F.3 3. Ordinance accepting Transportation Alternatives Program funds in the amount of $248,022 from the Roanoke Valley Transportation Planning Organization, reallocating $62,005 from the Peters Creek/Williamson Road Corridor Study Capital Improvement Program (CIP) Project and appropriating all funds to the Grant Fund for construction of the Glade Creek Greenway through Vinyard Park West in the Vinton Magisterial District and in the Town of Vinton. (Second Reading) Action No. 092424-4.d Item F.4 4. Ordinance approving a Second Site Use Agreement between Craig Botetourt Electric Cooperative and the County of Roanoke for use of space in a shelter and on a tower located on Fort Lewis Mountain and accepting and appropriating $6,000.00 per year for the term of the agreement. (First Reading and Request for Second) Action No. 092424-4.e Item F.5 5. Resolution requesting the Virginia Department of Transportation (VDOT) to accept Hunt Camp Road of Sections 28 and 29 of the Hunting Hills Subdivision in the Cave Spring Magisterial District into the VDOT Secondary Road System. Action No. 092424-4.f Item F.6 6. Ordinance authorizing the granting of new public drainage easements to the Board of Supervisors of Roanoke County, on property owned by the following: 1) David L. Bratton (Tax Map 079.01-01-62.00-0000), located at 3006 Pebble Drive; 2) Leonard W. & Rebecca G. Stiff (Tax Map 079.01-01-63.00-0000), located at 3012 Pebble Drive; 3) Roy M. Carpenter (Tax Map 079.01-01-61.00- 0000), located at 3017 Woodway Rd; and 4) Alice B. Kefauver (Tax Map 079.01- 01-64.00-0000), located at 3020 Pebble Drive in Vinton Magisterial District for the purpose of constructing drainage improvements in various magisterial districts. (First Reading and Request for Second Reading) Supervisor Mahoney moved to adopt all matters on the consent agenda. Supervisor Shepherd seconded the motion. Motion approved. Ayes: Supervisors Radford, Hooker, Mahoney, Shepherd, North Nays: None Page 4 of 6 G. CITIZENS' COMMENTS AND COMMUNICATIONS - None H. REPORTS Action No. 092424-5 Item H.1-6 1. Unappropriated Balance, Board Contingency and Capital Reserves Report 2. Outstanding Debt Report 3. Comparative Statement of Budgeted and Actual Revenues as of August 31, 2024 4. Comparative Statement of Budgeted and Actual Expenditures and Encumbrances as of August 31, 2024 5. Statement of the Treasurer's Accountability per Investment and Portfolio Policy, as of August 31, 2024 6. Accounts Paid – August 2024 Supervisor North moved to receive and file the reports that have been included with the agenda under Item H. Supervisor Hooker seconded the motion. Motion approved. Ayes: Supervisors Radford, Hooker, Mahoney, Shepherd, North Nays: None I. WORK SESSION 1. Work session to review with the Board of Supervisors the preliminary and unaudited financial results for the fiscal year ending June 30, 2024 for the County of Roanoke, Virginia, and the FY 2025-2026 Budget Development Process and Changes to the Comprehensive Financial Policy. J. CLOSED MEETING, pursuant to the Code of Virginia as follows: Action No. 092424-6 1. Section 2.2-3711(A)(5) of the Code of Virginia, for discussion concerning a prospective business or industry or the expansion of an existing business or industry where no previous announcement has been made of the business’ or industry’s interest in locating or expanding its facilities in the community. Specifically, the Board will discuss potential business location or expansion in each of the five magisterial districts. Supervisor North moved to go to closed session. Supervisor Mahoney seconded the motion. Motion approved. Page 5 of 6 Ayes: Supervisors Radford, Hooker, Mahoney, Shepherd, North Nays: None Rebecca Owens departed the meeting at 6:00 p.m. EVENING SESSION – 7:00 PM K. CERTIFICATION RESOLUTION Action No. 092424-7 In the closed session just concluded, nothing was discussed except the matter which was identified in the motion to convene in closed session. Only those matters lawfully permitted to be discussed under the Virginia Freedom of Information Act were discussed. Supervisor Hooker moved to adopt the certification resolution. Supervisor Radford seconded the motion. Motion approved. Ayes: Supervisors Radford, Hooker, Mahoney, Shepherd, North Nays: None L. PUBLIC HEARING AND ADOPTION OF RESOLUTION Action No. 092424-8 Item L.1 1. Resolution adopting the Roanoke County 200 Plan as the County's Comprehensive Plan. (Philip Thompson, Director of Planning) No Speakers present. Supervisor Hooker moved to adopt the resolution. Supervisor Radford seconded the motion. Motion approved. Ayes: Supervisors Radford, Hooker, Mahoney, Shepherd, North Nays: None M. CITIZEN COMMENTS AND COMMUNICATIONS - None N. REPORTS AND INQUIRIES OF BOARD MEMBERS 1. Martha B. Hooker 2. Paul M. Mahoney 3. David Radford 4. Tammy Shepherd 5. Phil C. North Page 6 of 6 Supervisors were offered the opportunity to share comments and provide updates to their peers and the public on items of interest to them. O. ADJOURNMENT Action No. 092424-9 Supervisor Shepherd moved to adjourn the meeting. Supervisor Hooker seconded the motion. Motion approved. Ayes: Supervisors Radford, Hooker, Mahoney, Shepherd, North, Nays: None Submitted by: Approved by: __________________________ __________________________ Richard L. Caywood Phil C. North Clerk to the Board of Supervisors Chairman Page 1 of 2 ACTION NO. ITEM NO. H.2 MEETING DATE: AGENDA ITEM: SUBMITTED BY: APPROVED BY: ISSUE: BACKGROUND: DISCUSSION: Page 2 of 2 The subject parcels were developed in the early 1960s, and the drainage system consists of old corrugated metal pipe that is cracking and separating at the joints. Total failure of the pipe could result in significant flooding and property damage to the homes in the area. The owners of the impacted parcels (see "Attachment A") have agreed to donate public drainage easements to Roanoke County for construction and maintenance of the proposed improvements. A plat indicating the location of each proposed easement, and the locations of each existing easement to be vacated, are also attached to this report. The easements are necessary for the installation and maintenance of a new drainage system which will be designed and constructed to provide adequate drainage and positive drainage. FISCAL IMPACT: There is no cost to Roanoke County for preparation of the easement deeds as they have been prepared by Roanoke County staff. Roanoke County will advertise for bids for construction of the drainage improvements. The estimated cost of approximately $450,000 for this project is covered by the American Rescue Plan Act known as ARPA funding available for the Department of Development Services and approved by the Board of Supervisors. The plat was prepared by consultants as part of the project and the costs thereof are covered by the same ARPA funding. Future maintenance of the proposed easements will be covered by routine maintenance efforts by Department of Development Services. STAFF RECOMMENDATION: Staff recommends approval of this ordinance and scheduling the second reading for October 22, 2024. PREPARED BY: Rachel W. Lower, Deputy County Attorney VSB # 88094 Office of the County Attorney 5204 Bernard Drive Roanoke , VA 24018 This instrum ent is exempt from th e imposition of f ees and taxes pursuant to § 58.1-811(A)(3) and § 1 7.1-2 66 of th e Code of Virginia (1950), as amended. R oano ke Cou nty Tax Map No: 036 .20-01-02.00-0000 Property Owner: Keny L. Hall THIS DEED OF EASEMENT AND VACATION OF EASEMENT is entered into this ____ day of ______ , 20_, by and b etween KERRY L. HALL , Grantor, and the ' BO ARD OF SU PERV I SORS OF RO AN OKE COUNTY, VIRGINIA, a political subdi vision of the Commonwealth of Virginia, Grantee . WITNESS ETH That for and in consideration of the sum of One Dollar ($1 .00), paid in hand at and with the execution and de l ivery of this Deed, and other good and v aluable consideration , the receipt , adequacy and sufficiency of which is hereby acknowledged , Grantor does hereby GRANT and CONVEY unto the Grantee , its successors and assigns , the following described real estate for drai n age purposes: A new public drainage easement , approximatel y 715 square feet, more or less , to construct , install , improve , operate , inspect , use , maintain , and repair or replace a drainage system , together with related impro v ements , including slope(s), if applicable , together with the right of ingress and egress thereto from a public road , upon, over, under, and acros s a tract or parcel of land belonging to Kerry L. Hall , Grantor, shown and de signated as ''NEW 715 SQ. FT. (0.0164 AC.) DRAINAGE EASEMENT ACROSS LOT 6, BOUNDED BY CORNERS 3 to 4 to 5 to 6 to 3" upon the plat entitled "EASEMENT PLAT FOR ROANOKE COUNTY DEVELOPMENT SERVICES SHOWING NEW STORM DRAIN EASEMENT ACROSS LOTS 5 AND 6, BLOCK 2, AN D PARTIAL VACATION OF AN EXISTING 15 ' STORM DRAIN EASEMENT ACROSS LOTS 4 , 5, AND 6, BLOCK 2 GLEN COVE (PB 5. PG 4) CATAWBA MAGISTERIAL DISTRICT COUNTY OF ROANOKE , VIRGINIA prepared by Caldwell White Associates , dated March 26 , 2024 . The location of said easement Page 1 of 5 is more particularly described on the plat attached hereto as "Exhibit A" and by reference incorporated herein. The existing fifteen (15) foot drainage easement upon, over, under, and across the tract or parcel of land belonging to Kerry L. Hall , Grantor, shown and designated as "15' DRAINAGE EASEMENT" upon the plat entitled "MAP OF GLEN COVE PROPERTY OF ELECTRIC DEVELOPERS , INC. ROANOKE COUNTY VIRGINIA" prepared by T .P. Parker, State Certified Engineer, dated April 14, 1961 , and recorded in the Roanoke County Circuit Court Clerk's Office at Plat Book 5, Page 4 is hereby vacated . The new public drainage easement being for the installation and maintenance of a drainage system , and to allow for necessary grading and storage during any phase of construction , reconstruction , repair or replacements of the impro v ements to the drainage system , the location of which is set forth on the plat. The Grantee agrees to restore and repair any actual damage to Grantor 's property that may be directly caused by the construction , reconstruction , or maintenance of said project except as hereinafter pro vided. The Grantor agrees that the Grantee will not be expected to restore the property to the identical original condition, but rather as near thereto as is practicable , and that the Grantor will cooperate with the Grantee in effectuating such restoration. It is expressly agreed between the parties hereto that the Grantee and its agents have the right to inspect the easement herein granted and to cut, clear, and remov e all trees , shrubbery , undergrowth , obstructions , or improvements lying within, upon, or adjacent to said easement that in any way endanger or interfere with the proper u se of the same . The Grantor agrees that no building or structure shall be erected upon or within the easement herein granted or placed in such location as to render said easement inaccessible . In the ev ent that this co venant is violated , Page 2 ofS the Grantee shall not be obligated to repair, replace , or otherwise be responsible for such improvements if damaged or removed. The Grantor acknowledges that the plans for the aforesaid project as they affect Grantor's property have been fully explained to Grantor. The fixtures , facilities , lines , utilities , and any other improvements placed upon , under, or across the easement by the Grantee shall remain the property of the Grantee . The easement herein granted is in addition to , and not in lieu of, any easement or right-of-way now in existence or which may be acquired in the future . The Grantor agrees for him or herself, and for Grantor's successors and assigns , that the consideration aforementioned and the covenants herein shall be in lieu of any and all claims to compensation and damages by reason of the location , construction , operation, maintenance, or reconstruction of or within the easement area . The grant and provision of this Deed of Easement shall constitute a covenant running with the land for the benefit of the Grantee , its successors and assigns forever. Richard L. Caywood , County Administrator of Roanoke County, Virginia, hereby joins in the execution of this instrument to signify the acceptance by the Board of Supervisors of the interest in the real estate conveyed herein pursuant to Action No. --------adopted day of by the Board of Supervisors of Roanoke County, Virginia, on the --------,2 0_. WITNESS the following signatures and seals: [Signatur es and notary acknowledg emen ts continu ed on th e next page} Page 3 ofS State of Virginia ~/City of ~c.tioc, , to-wit: The foregoing instrument was acknowledged before me this 17+1\ day of J\9i, l 20 t'I , by Kerry L. Hall. ABIGAIL KNOUFF NOTARY PUBLIC REG# 7964543 COMMONWEALTH OF VIRGINIA My Commission Expires : O':tLlalao,r My commission expires: o'4/Jo }2.oz,5 [Signatur es and notary ackno w ledgem ents continu ed on th e next page} Page 4 of 5 State of Virginia County of Roanoke, to-wit: BOARD OF SU PERVISORS OF ROANOKE COUNTY , VIRGINIA By _______________ _ Richard L. Caywood , County Administrator The foregoing instrument was acknowledged before me this __ day of _____ _ 20 _, by Richard L. Caywood, County Administrator, on behalf of the Board of Supervisors of Roanoke County, Virginia . Notary Public M y commission expires: ------- Appro ved as to form: County Attorney 's Office Page 5 of5 Page 1 of 6 PREPARED BY: Rachel W. Lower, Deputy County Attorney VSB # 88094 Office of the County Attorney 5204 Bernard Drive Roanoke, VA 24018 This instrument is exempt from the imposition of fees and taxes pursuant to § 58.1-811(A)(3) and § 17.1-266 of the Code of Virginia (1950), as amended. Roanoke County Tax Map No: 036.20-01-03.00-0000 Property Owners: Robert W. Martin & Patricia A. Martin THIS DEED OF EASEMENT AND VACATION OF EASEMENT is entered into this ________ day of ______________, 20__, by and between ROBERT W. MARTIN and PATRICIA A. MARTIN, Grantors, and the BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA, a political subdivision of the Commonwealth of Virginia, Grantee. W I T N E S S E T H That for and in consideration of the sum of One Dollar ($1.00), paid in hand at and with the execution and delivery of this Deed, and other good and valuable consideration, the receipt, adequacy and sufficiency of which is hereby acknowledged, Grantors do hereby GRANT and CONVEY unto the Grantee, its successors and assigns, the following described real estate for drainage purposes: A new public drainage easement, approximately 1,427 square feet, more or less, to construct, install, improve, operate, inspect, use, maintain, and repair or replace a drainage system, together with related improvements, including slope(s), if applicable, together with the right of ingress and egress thereto from a public road, upon, over, under, and across a tract or parcel of land belonging to Robert W. Martin and Patricia A. Martin, Grantors, shown and designated as “NEW 1,427 SQ. FT. (0.0328 AC.) DRAINAGE EASEMENT ACROSS LOT 5, BOUNDED BY CORNERS 1 to 2 to 3 to 6 to 7 to 1” upon the plat entitled “EASEMENT PLAT FOR ROANOKE COUNTY DEVELOPMENT SERVICES SHOWING NEW STORM DRAIN EASEMENT ACROSS LOTS 5 AND 6, BLOCK 2, AND PARTIAL VACATION OF AN EXISTING 15’ STORM DRAIN EASEMENT ACROSS LOTS 4, 5, AND 6, BLOCK 2 GLEN COVE (PB 5. PG 4) CATAWBA MAGISTERIAL DISTRICT COUNTY OF ROANOKE, VIRGINIA prepared by Caldwell White Associates, dated March Page 2 of 6 26, 2024. The location of said easement is more particularly described on the plat attached hereto as “Exhibit A” and by reference incorporated herein. The existing fifteen (15) foot drainage easement upon, over, under, and across the tract or parcel of land belonging to Robert W. Martin and Patricia A. Martin, Grantors, shown and designated as “15’ DRAINAGE EASEMENT” upon the plat entitled “MAP OF GLEN COVE PROPERTY OF ELECTRIC DEVELOPERS, INC. ROANOKE COUNTY VIRGINIA” prepared by T.P. Parker, State Certified Engineer, dated April 14, 1961, and recorded in the Roanoke County Circuit Court Clerk’s Office at Plat Book 5, Page 4 is hereby partially vacated, as shown on the attached Exhibit A. Roanoke County releases all ownership interest in and to the easement area to be vacated, and ownership of the easement area to be vacated shall vest by operation of law. The new public drainage easement being for the installation and maintenance of a drainage system, and to allow for necessary grading and storage during any phase of construction, reconstruction, repair or replacements of the improvements to the drainage system, the location of which is set forth on the plat. The Grantee agrees to restore and repair any actual damage to Grantors’ property that may be directly caused by the construction, reconstruction, or maintenance of said project except as hereinafter provided. The Grantors agree that the Grantee will not be expected to restore the property to the identical original condition, but rather as near thereto as is practicable, and that the Grantors will cooperate with the Grantee in effectuating such restoration. It is expressly agreed between the parties hereto that the Grantee and its agents have the right to inspect the easement herein granted and to cut, clear, and remove all trees, shrubbery, undergrowth, obstructions, or improvements lying within, upon, or adjacent to said easement that in any way endanger or interfere with the proper use of the same. The Grantor s agree that no Page 3 of 6 building or structure shall be erected upon or within the easement herein granted or placed in such location as to render said easement inaccessible. In the event that this covenant is violated, the Grantee shall not be obligated to repair, replace, or otherwise be responsible for such improvements if damaged or removed. The Grantors acknowledge that the plans for the aforesaid project as they affect Grantors’ property have been fully explained to Grantors. The fixtures, facilities, lines, utilities, and any other improvements placed upon, under, or across the easement by the Grantee shall remain the property of the Grantee. The easement herein granted is in addition to, and not in lieu of, any easement or right-of-way now in existence or which may be acquired in the future. The Grantors agree for themselves, and for their successors and assigns that the consideration aforementioned and the covenants herein shall be in lieu of any and all claims to compensation and damages by reason of the location, construction, operation, maintenance, or reconstruction of or within the easement area. The grant and provision of this Deed of Easement shall constitute a covenant running with the land for the benefit of the Grantee, its successors and assigns forever. Richard L. Caywood, County Administrator of Roanoke County, Virginia, hereby joins in the execution of this instrument to signify the acceptance by the Board of Supervisors of the interest in the real estate conveyed herein pursuant to Action No. _________________ adopted by the Board of Supervisors of Roanoke County, Virginia, on the _______ day of __________________, 20__. WITNESS the following signatures and seals: [Signatures and notary acknowledgements continued on the next page] Page 4 of 6 By____________________________________ ROBERT W. MARTIN State of Virginia County/City of , to-wit: The foregoing instrument was acknowledged before me this ____ day of ______________ 20__, by Robert W. Martin. _______________________________________ Notary Public My commission expires: _______________ [Signatures and notary acknowledgements continued on the next page] Page 5 of 6 By____________________________________ PATRICIA A. MARTIN State of Virginia County/City of , to-wit: The foregoing instrument was acknowledged before me this ____ day of ______________ 20__, by Patricia A. Martin. _______________________________________ Notary Public My commission expires: _______________ [Signatures and notary acknowledgements continued on the next page] Page 6 of 6 BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA By____________________________________ Richard L. Caywood, County Administrator State of Virginia County of Roanoke, to-wit: The foregoing instrument was acknowledged before me this ____ day of ______________ 20__, by Richard L. Caywood, County Administrator, on behalf of the Board of Supervisors of Roanoke County, Virginia. _______________________________________ Notary Public My commission expires: _______________ Approved as to form: _______________________________ County Attorney’s Office DEPARTMENT OF DEVELOP MENT SERVICES 5204 BERNARD DRIVE ROANOKE, VA 24018 (540)772-2080 180' SCALE: 1 "=60' TULLY DRIVE & NEIL DRIVE PARCELS NEEDING DRAINAGE EASEMENTS Attachment "A" March 26, 2024 Page 1 of 3 AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA, HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER ON TUESDAY, OCTOBER 22, 2024 ORDINANCE AUTHORIZING THE APPROVAL OF NEW PUBLIC DRAINAGE EASEMENTS FOR THE PURPOSE OF CONSTRUCTING DRAINAGE IMPROVEMENTS AND AUTHORIZING THE APPROVAL OF VACATIONS OF CERTAIN PORTIONS OF EXISTING DRAINAGE EASEMENTS ON PROPERTY OWNED BY 1) KERRY L. HALL (TAX MAP #036.20-01-02.00-0000), LOCATED AT 2731 TULLY DRIVE, 2) MICHAEL R. & LINDA M. WALKER (TAX MAP #036.20-01-04.00- 0000), LOCATED AT 2801 NEIL DRIVE, AND 3) ROBERT W. & PATRICIA A. MARTIN (TAX MAP #036.20-01- 03.00-0000), LOCATED AT 2737 TULLY DRIVE, IN THE CATAWBA MAGISTERIAL DISTRICT WHEREAS, it is proposed that Kerry L. Hall and Robert W. and Patricia A. Martin, who own properties located on Tully Drive, grant drainage easements to the Roanoke County Board of Supervisors to enable the Board to assist in correcting long-standing drainage problems; and WHEREAS, it is proposed that the Roanoke County Board of Supervisors vacate certain portions of existing drainage easements that are no longer necessary to assist in correcting long-standing drainage problems on property owned by Kerry L. Hall, Michael R. and Linda M. Walker, and Robert W. and Patricia A. Martin on Tully Drive and Neil Drive; and WHEREAS, the owners of the impacted parcels have agreed to donate public drainage easements to Roanoke County for construction and maintenance of the proposed improvements on the following parcels, all of which are depicted on the attached “Exhibit A”: 1) Property owned by Kerry L. Hall (Tax Map #036.20-01-02.00-0000), located at 2731 Tully Drive, and Page 2 of 3 2) Property owned by Robert W. and Patricia A. Martin (Tax Map #036.20-01- 03.00-0000), located at 2737 Tully Drive, and WHEREAS, the Roanoke County Board of Supervisors has agreed to vacate portions of existing public drainage easements on the following parcels, all of which are depicted on the attached “Exhibit A”: 1) Property owned by Kerry L. Hall (Tax Map #036.20-01-02.00-0000), located at 2731 Tully Drive, 2) Property owned by Robert W. and Patricia A. Martin (Tax Map #036.20-01- 03.00-0000), located at 2737 Tully Drive, and 3) Property owned by Michael R. & Linda M. Walker (Tax Map #036.20 -01-04.00- 0000), located at 2801 Neil Drive, and WHEREAS, receipt of the proposed easements and vacation of portions of the existing easements is necessary to enable the County to assist with the installation and maintenance of a new drainage system; and WHEREAS, the estimated cost for this project is proposed to be funded with distributions received by the County under the American Rescue Plan Act (ARPA); such funding was previously allocated by the Roanoke County Board of Supervisors for use by the Department of Development Services; and WHEREAS, the first reading of this ordinance was held on October 8, 2024, and the second reading of this ordinance was held on October 22, 2024. NOW, THEREFORE, BE IT ORDAINED by the Board of Supervisors of Roanoke County, Virginia, as follows: Page 3 of 3 1. That the conveyance of new public drainage easements by 1) Kerry L. Hall and 2) Robert W. and Patricia A. Martin to the Roanoke County Board of Supervisors, as depicted on the attached Exhibit A, all of which are located in the Catawba Magisterial District, are hereby approved. 2. That the vacation of portions of existing public drainage easements by the Roanoke County Board of Supervisors on property owned by 1) Kerry L. Hall, 2) Robert W. and Patricia A. Martin, and 3) Michael R. and Linda M. Walker, as depicted on the attached Exhibit A, all of which are located in the Catawba Magisterial District, are hereby approved. 3. That the County Administrator, Deputy County Administrator, or Assistant County Administrator, any of whom may act, are authorized to execute, deliver, and record the deeds, and any other documents, on behalf of the County, and to take such further actions as any of them may deem necessary or desirable in connection with this project. The form of the deeds is hereby approved with such completions, omissions, insertions and changes as the County Administrator may approve, whose approval shall be evidenced conclusively by the execution and delivery thereof, all of which shall be approved as to form by the County Attorney. 4. That this ordinance shall be effective from and after the date of its adoption. Page 1 of 2 ACTION NO. ITEM NO. H.3 MEETING DATE: AGENDA ITEM: SUBMITTED BY: APPROVED BY: ISSUE: BACKGROUND: DISCUSSION: Page 2 of 2 FISCAL IMPACT: Craig Botetourt Electric Cooperative will pay to Roanoke County $500.00 per month/$6,000.00 per year for utilities and maintenance costs associated with the upkeep of the equipment and the leased premises. There have been no changes to this agenda item since the first reading of this ordinance. STAFF RECOMMENDATION: Staff recommends approval of this ordinance. Page 1 of 2 AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER ON TUESDAY, OCTOBER 8, 2024 ORDINANCE APPROVING A SECOND SITE USE AGREEMENT BETWEEN CRAIG BOTETOURT ELECTRIC COOPERATIVE AND THE COUNTY OF ROANOKE FOR USE OF SPACE IN A SHELTER AND ON A TOWER LOCATED ON FORT LEWIS MOUNTAIN AND ACCEPTING AND APPROPRIATING $6,000.00 PER YEAR FOR THE TERM OF THE AGREEMENT WHEREAS, pursuant to Ordinance 092314-3 enacted by the Board on September 23, 2014, the Board approved a Site Use Agreement with Craig Botetourt Electric Cooperative for their lease of space in a shelter and on a tower owned by the County of Roanoke on Fort Lewis Mountain; and WHEREAS, the Site Use Agreement between the County of Roanoke and Craig Botetourt Electric Cooperative expired on November 1, 2023; and WHEREAS, Craig Botetourt Electric Cooperative wishes to continue leasing space in a shelter and on a tower owned by the County of Roanoke on Fort Lewis Mountain; and WHEREAS, County staff recommends continuing to allow Craig Botetourt Electric Cooperative to use space in the shelter and on the tower in furtherance of the County’s commitment to collaborate with surrounding jurisdictions; and WHEREAS, County staff have worked with the County Attorney’s Office and a Second Site Use Agreement has been drafted and executed by Craig Botetourt Electric Cooperative for their continued use of the shelter and the tower in exchange for $500.00 per month/$6,000.00 per year; and WHEREAS, Section 18.04 of the Roanoke County Charter provides that the conveyance of real estate interests be accomplished by ordinance and also that funds Page 2 of 2 be appropriated by ordinance; the first reading of this ordinance to be held on September 24, 2024, and the second reading to be held on October 8, 2024; NOW THEREFORE, BE IT ORDAINED by the Board of Supervisors of Roanoke County, Virginia, as follows: 1. That the Second Site Use Agreement between the County of Roanoke and Craig Botetourt Electric Cooperative is hereby approved. 2. That the County Administrator, Deputy County Administrator, or Assistant County Administrator are hereby authorized to execute such documents , including but not limited to the Second Site Use Agreement (with any changes as approved by the County Attorney’s Office) and any other documents necessary to accomplish this ordinance, all of which shall be approved as to form by the County Attorney. 3. That the sum of $6,000.00 per year is hereby appropriated to the County’s Radio Replacement Fund for the term of the Second Site Use Agreement. 4. That this ordinance is to be in full force and effect upon its passage. Page 1 of 2 ACTION NO. ITEM NO. H.4 MEETING DATE: AGENDA ITEM: SUBMITTED BY: APPROVED BY: ISSUE: BACKGROUND: DISCUSSION: Page 2 of 2 old galvanized pipe that is failing. The proposed work will address long standing problems. Total failure of the pipe could result in significant flooding and property damage to the homes in the area. The owners of the impacted parcels (as shown on the attached overall project rendering) have agreed to donate public drainage easements to Roanoke County for construction and maintenance of the proposed improvements. Maps indicating the location of each proposed easement are attached to the easements attached to this report. The easements are necessary for the installation and maintenance of a new drainage system. The new drainage system will be designed and constructed to provide adequate drainage. FISCAL IMPACT: There is no cost to Roanoke County for preparation of the easement deeds as they have been prepared by Roanoke County staff. Roanoke County will advertise for bids for construction of the drainage improvements. The estimated cost of $450,000 for this project is covered by the American Rescue Plan Act known as ARPA funding available for the Department of Development Services and approved by the Board of Supervisors. Plats were prepared by consultants as part of the project and will be covered by the ARPA funding. Future maintenance for this said easement will be covered by routine maintenance efforts by Department of Development Services. There have been no changes to this Board Report since the first reading of this matter. STAFF RECOMMENDATION: Staff recommends approval of this ordinance. Page 1 of 3 AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA, HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER ON TUESDAY, OCTOBER 8, 2024 ORDINANCE AUTHORIZING THE APPROVAL OF NEW PUBLIC DRAINAGE EASEMENTS FOR THE PURPOSE OF CONSTRUCTING DRAINAGE IMPROVEMENTS ON PROPERTY OWNED BY 1) DAVID L. BRATTON (TAX MAP #079.01-01-62.00-0000), LOCATED AT 3006 PEBBLE DRIVE, 2) LEONARD W. STIFF AND REBECCA G. STIFF (TAX MAP #079.01-01-63.00-0000), LOCATED AT 3012 PEBBLE DRIVE, 3) ROY M. CARPENTER (TAX MAP #079.01-01-61.00-0000), LOCATED AT 3017 WOODWAY ROAD, AND 4) ALICE B. KEFAUVER (TAX MAP #079.01-01-64.00-0000), LOCATED AT 3020 PEBBLE DRIVE, IN THE VINTON MAGISTERIAL DISTRICT WHEREAS, it is proposed that David L. Bratton, Leonard W. Stiff and Rebecca G. Stiff, Roy M. Carpenter, and Alice B. Kefauver, who own properties located between Pebble Drive and Woodway Road in the Vinton Magisterial District, grant drainage easements to the Roanoke County Board of Supervisors to enable the Board to assist in correcting long-standing drainage problems; and WHEREAS, the owners of the impacted parcels have agreed to donate public drainage easements to Roanoke County for construction and maintenance of the proposed improvements to the following parcels, all of which are depicted on the attached “Exhibit A”: 1) Property owned by David L. Bratton (Tax Map #079.01-01-62.00-0000), located at 3006 Pebble Drive, 2) Property owned by Leonard W. Stiff and Rebecca G. Stiff (Tax Map #079.01 - 01-63.00-0000), located at 3012 Pebble Drive, 3) Property owned by Roy M. Carpenter (Tax Map# 079.01-01-61.00-0000), located at 3017 Woodway Road, and Page 2 of 3 4) Property owned by Alice B. Kefauver (Tax Map# 079.01-01-64.00-0000), located at 3020 Pebble Drive. WHEREAS, receipt of the proposed easements is necessary to enable the County to assist with the installation and maintenance of a new drainage system; and WHEREAS, the estimated cost for this project is proposed to be funded with distributions received by the County under the American Rescue Plan Act (ARPA); such funding was previously allocated by the Board for use by the Department of Development Services; and WHEREAS, the first reading of this ordinance was held on September 24, 2024, and the second reading of this ordinance was held on October 8, 2024. NOW, THEREFORE, BE IT ORDAINED by the Board of Supervisors of Roanoke County, Virginia, as follows: 1. That the conveyance of new public drainage easements by 1) David L. Bratton, 2) Leonard W. Stiff & Rebecca G. Stiff, 3) Roy M. Carpenter, and 4) Alice B. Kefauver to the Roanoke County Board of Supervisors, as depicted on the attached Exhibit A, all of which are located in the Vinton Magisterial District, are hereby approved. 2. That the County Administrator, Deputy County Administrator, or Assistant County Administrator, any of whom may act, are authorized to execute, deliver, and record the deeds, and any other documents, on behalf of the County, and to take such further actions as any of them may deem necessary or desirable in connection with this project. The form of the deeds is hereby approved with such completions, omissions, insertions and Page 3 of 3 changes as the County Administrator may approve, whose approval shall be evidenced conclusively by the execution and delivery thereof, all of which shall be approved as to form by the County Attorney. 3. That this ordinance shall be effective from and after the date of its adoption. Page 1 of 1 ACTION NO. ITEM NO. H.5 MEETING DATE: AGENDA ITEM: SUBMITTED BY: APPROVED BY: ISSUE: BACKGROUND: FISCAL IMPACT: STAFF RECOMMENDATION: Date Board Actions Public Hearin s Briefin s/Work Sessions 9/24/2024 Approval of FY 2025-2026 budget development calendar (consent agenda) Work Session: Fiscal Year 2023-2024 Preliminary and Unaudited Year-End Overview, FY 2025-2026 Budget Develo men 10/8/2024 Approval of FY 2025-2026 budget development calendar (consent agenda) 10/22/2024 Work Session: Capital Projects Status Update 12/17/2024 Presentation of Year End Financial Results for June 30, 2024, acceptance of audit report and allocation of year end funds 1/14/2025 Briefing: 2025 Assessment (Assessor, Finance & Management Services) 1/28/2025 Work Session: FY 2024-2025 Mid-Year Revenue and Expenditure Update; Fiscal Year 2025-2026 Budget Issues 2/11/2025 Work Session: FY 2025-2026 Revenue Outlook; County Fees & Charges Compendium 2/25/2025 Work Session: FY 2026-2035 Capital Improvement Program; FY 2025-2026 Compensation Update, Outside Agency Funding 3/11/2025 Public Hearing: Effective Tax Rate 3/25/2025 Briefing: County Administrator's Proposed FY 2025-2026 Operating Budget and Capital Improvement Program Presentation 4/8/2025 Adoption of 2025 tax rates (order)Public Hearing: Tax Rate Adoption Work Session: Proposed FY 2025-2026 Operating Budget Information (first of two) if necessary Attachment A Fiscal Year 2025-2026 Budget Development Calendar (dates subject to change) Me e t i n g T e n t a t i v e 1 of 2 Date Board Actions Public Hearin s Briefin s/Work Sessions Attachment A Fiscal Year 2025-2026 Budget Development Calendar (dates subject to change) 4/22/2025 Public Hearing: Operating and Capital Budgets (first of two) Work Session: Proposed FY 2025-2026 Operating Budget Information (second of two) if necessary 5/13/2025 First reading of budget ordinances (total of three ordinances) Approval of School Board budget categories (resolution) Public Hearing: Operating and Capital Budgets (second of two) 5/27/2025 Second reading of budget ordinances (total of three ordinances Approval of operating and capital budgets, revenues and expenditures for Count and Schools resolution Me e t i n g T e n t a t i v e 2 of 2 Page 1 of 2 ACTION NO. ITEM NO. H.6 MEETING DATE: AGENDA ITEM: SUBMITTED BY: APPROVED BY: ISSUE: BACKGROUND: DISCUSSION: Page 2 of 2 · Updated language in Section 4 (Revenues and Expenditures) f or grants which outlines who has the authority to accept or reject all grant funding and also who may submit applications for grants prior to approval by the Board of Supervisors, when the application or proposal shall be binding and who has the responsibility for the maintenance and administration of the Roanoke County Grants Procedure Manual. · Updated language in Section 7 (Debt Management), due to the newly adopted MOU between the County and School Boards · Updated formatting changes, addition of more detailed language for improved clarification Once approved, the policy change will be effective October 08, 2024. FISCAL IMPACT: There is no impact to the current fiscal year budget related to the proposed changes to the Comprehensive Financial Policy. STAFF RECOMMENDATION: Staff recommends approval of the recommended changes to comprehensive financial policy. County of Roanoke, Virginia  Page | 1 County Policy and Procedures    1.0 Purpose Fiscal integrity is a top priority for the County of Roanoke. The County’s financial policies establish the framework for financial planning and management and provide guidelines against which budgetary performance can be measured and proposals for future funding can be evaluated. The policies further ensure that the County continues to be a model for excellence in government by providing direction in the areas of revenues, operating expenditures, Capital Improvement Program, reserves and debt management. The primary objective of financial management policies is for the Board of Supervisors to create the framework for making sound financial decisions. The County Administrator is responsible for the daily administration of the Board's policies and general County operations. The County Administrator may designate other County officials to assist in the administration of these policies. These financial management policies are a statement of the guidelines and goals that influence and guide the financial management practices of the County of Roanoke. Financial management policies that are adopted, adhered to, and regularly reviewed are recognized as the cornerstone of sound financial management. 2.0 Policy Section 1 – Overview This Policy has been created to: A. Contribute significantly to the County’s ability to insulate itself from fiscal crises and economic disruption in order to ensure continuous delivery of public services. B. Provide sound principles to guide the important decisions of the Board and of management which have significant fiscal impact. C. Assist sound management of County government by providing accurate and timely information on financial condition. D. Promote long-term financial planning in regards to both day-to-day operations and capital improvements. E. Set forth operational principles which minimize the cost of government, to the extent consistent with services desired by the public, and which minimize financial risk. F. Ensure the legal use of all County funds through a good system of financial security and internal controls. G. Employ policies which prevent undue or unbalanced reliance on certain revenues, which distribute the costs of county government services as fairly as possible, and which provide adequate funds to operate desired programs. H. Provide essential public facilities and prevent deterioration of the County’s public facilities and its capital plan. I. Enhance access to short-term and long-term markets by helping to achieve the highest credit and bond ratings possible. J. Protect and enhance the County’s credit rating and prevent default on any debts No. 1  Policy Effective Date:   107/20232024  Last Revision Date:   107/20232024  Next Review Date:    Policy Owner:  Department of Finance and  Management Services  Policy Authors:  Who wrote the policy        1.0 Purpose  2.0 Policy  3.0 Procedures  4.0 Definitions  5.0 References  6.0 Approval County of Roanoke, Virginia  Page | 2 . Section 2 – Financial Reporting 1. The County’s accounting and financial reporting will comply with: A. Generally Accepted Accounting Principles of the United States of America (GAAP) B. Government Accounting Standards (GAS), issued by the Comptroller General of the United States C. The Uniform Financial Reporting Manual, issued by the Auditor of Public Accounts of the Commonwealth of Virginia D. Specifications for Audits of Counties, Cities and Towns, issued by the Auditor of Public Accounts of the Commonwealth of Virginia E. Circular A-133 Audits of States, Local Governments, and Non-Profit Organizations, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, and the Compliance Supplement, issued by the U.S. Office of Management and Budget F. The Government Finance Officers Association’s Certificate of Achievement for Excellence in Financial Reporting and Distinguished Budget Presentation Award Programs G. The Code of Virginia, and other legal and regulatory bodies’ requirements, as applicable 2. The County will establish and maintain an internal control structure designed to protect the County from loss, theft and misuse. The structure will be designed to provide reasonable assurance of that objective; the concept of reasonable assurance recognizes that: A. The cost of a control should not exceed the benefits likely to be derived B. The valuation of costs and benefits requires estimates and judgments made by management 3. The County will also maintain a complete inventory of capital assets meeting its capitalization thresholds, in accordance with Generally Accepted Accounting Principles of the United States of America. 4. A comprehensive, annual financial audit, including an audit of federal grants, will be conducted by an independent public accounting firm, and the results of that audit will be presented publicly to the Board of Supervisors by December 31, following the end of the previous fiscal year. Section 3 – Annual Budget 1. Budget Ordinances A. The County’s Annual Budget Ordinances will be balanced, adopted and administered in accordance with the Local Government Budget and Fiscal Control Act (N. C. G. S 159-8{a}). This Act states that a budget ordinance is balanced when the sum of estimated net revenues and appropriated fund balances is equal to appropriations. B. The General Fund, Special Revenue Funds, Debt Service Funds, Capital Project Funds, Internal Service Funds, and Schools categories shall have legally adopted budgets through the annual budget ordinances. C. County staff shall provide for approval by the Board three ordinances providing appropriations for County operating and capital, and Schools categories. These ordinances will include: 1. An ordinance appropriating funds for the County’s fiscal year operations budget. 2. An ordinance appropriating funds for the County’s fiscal year capital budget. 3. An ordinance appropriating funds for the Schools’ fiscal year categories. D. The Board does not legally adopt budgets in instances where the County acts as fiscal agent for trust and agency funds. County of Roanoke, Virginia  Page | 3 2. Budgeting Process A. County staff shall provide to the Board a calendar of significant dates and legal requirements associated with the next fiscal year budget no later than October of each year. B. The County Administrator shall submit to the Board a balanced operating and capital Budget in March for the next fiscal year. C. After a series of work sessions and public hearings on the budget, the Board of Supervisors shall adopt the annual operating and capital budgets for the County and the categories for the Schools for appropriations effective July 1 of the next fiscal year. 3. Budgeting Philosophy The budget will provide for current expenditures balanced with current revenues. It will address the adequate maintenance and orderly replacement of capital assets, and the adequate funding of all retirement systems and other post-employment benefits (OPEB). Funding shall be identified for incremental operating costs associated with capital projects in the operating budget after being identified and approved in the Capital Improvement Program. 4. Budget Monitoring The County will maintain a budget control system and staff will monitor and evaluate expenditures and revenues as compared to budget and/or prior year-to-date reports. The County Administrator will propose recommendations to the Board for adjustments as needed. Section 4 – Revenues and Expenditures 1. Revenues A. The County will strive to maintain a diversified and stable revenue system to shelter the organization from fluctuations in any single revenue source and ensure its ability to provide ongoing service. B. The County’s annual revenue streams consist of local, state, federal and other financing sources. It is the County’s policy for one-time revenues to be used to fund capital projects or other non-recurring expenditures. County staff will provide revenue estimates for the next fiscal year by using historical data, current economic conditions, and future economic projections. C. Revenue estimates are monitored on a regular basis to identify any potential trends that would significantly impact the revenue sources. In January of each year, County staff will provide for information to the Board a mid-year update of current year revenues as it relates to the adopted budget. In September of each year, or soon thereafter as preliminary year-end revenue estimates are available, County staff will provide for information to the Board a year-end comparison of budgeted to actual revenues for the previous fiscal year. 2. Revenue Team A. A Revenue Team composed of County staff and appropriate Constitutional Officers meets to review current construction trends, the number of authorized building permits, housing sales, mortgage rates, and other economic data which impact Real Estate Tax revenue collections. B. In addition, the Revenue Team uses statistical models to estimate revenue categories including but not limited to: the Personal Property Tax; Local Sales Tax; Business, Professional, and Occupational License Tax; Consumer Utility Tax; Hotel and Motel Tax; Meals Tax; and Recordation Tax. 3. Fees and Charges A. Roanoke County, where possible, institutes user fees and charges for providing specialized programs and services. Established rates recover operational costs, indirect costs, and capital or debt service costs. The County of Roanoke, Virginia  Page | 4 County will regularly review user fee charges and related expenditures to determine if it is meeting pre- established recovery goals. B. As part of the budget development process, County staff shall produce an annual Fee Compendium to be adopted by the Board of Supervisors at the same time as adoption of the Annual Budget Ordinances. The Fee Compendium will list all fees and charges imposed by the County for providing specialized programs and services. The Fee Compendium will provide details on the type of fee, authority to levy the fee, current fees, and proposed changes to the current fees. 4. Grants In order to further the goals and objectives of the County, supplemental sources of revenue may be sought through funding provided by individuals, non-profit agencies, or private businesses, as well as local, state, and federal sources. The Board of Supervisors has the authority to accept or reject all grant funding. The County Administrator, or designee, may submit applications for grants prior to approval by the Board of Supervisors, in accordance with the Roanoke County Grants Procedure Manual. No such application or proposal shall be binding on the Board without its approval. Prior to acceptance, the County Attorney’s Office shall ensure that none of the conditions of acceptance is in conflict with the policies of the Board, the objectives of the County, or State or federal law. The Department of Finance and Management Services is responsible for the maintenance and administration of the Roanoke County Grants Procedure Manual. 4.5. Revenue Sharing Formula with Schools The Revenue Sharing formula establishes a mechanism to share County revenue with the Schools through the application of a formula. The formula accounts for the shifting dynamic between the level of student enrollment and the overall population of the County to determine a revenue sharing ratio that provides both organizations an equitable amount of resources relative to need. The allocation formula includes the following calculations: A. Calculate Three-Year Average: Establish a three year rolling average index for the changes in county population and student enrollment. Using a rolling average eliminates significant fluctuations from year to year while recognizing that these trends affect the provision of services. The statistics used for this index will be derived from publicly available sources as follows: 1. County population - Population numbers published in the statistical section of the Roanoke County Annual Comprehensive Financial Report (County ACFR). 2. Student enrollment - Average Daily Membership (ADM) published in the statistical section of the Roanoke County Schools Annual Comprehensive l Financial Report (School ACFR) and the Budget and Salary Scales (adopted budget). B. Calculate Net Allocation Change: 1. Calculate a payroll factor using the percentage of school personnel budget to total personnel budget for the County and the Schools for the current year. 2. The payroll factor should be applied to the change in the three year rolling average index and then applied to the current year index to arrive at a net tax allocation change for the new budget year. C. Calculate Increase/(Decrease) in School Transfer: 1. Apply the net tax allocation change to the allocation percent calculated in the prior year to arrive at the new percent of adopted budget net taxes. This percent is then applied to the projected County revenues for total general property taxes and total other local taxes as published in the Roanoke County Annual Financial Plan (General Fund Summary of Revenue). Formatted: Indent: Left: 0.48" Formatted: Indent: Left: 0.48" Formatted: Indent: Left: 0.48", No bullets or numbering County of Roanoke, Virginia  Page | 5 2. The amount budgeted to Visit Virginia’s Blue Ridge (previously committed by Board of Supervisors action) will be subtracted from the General Property and Local Tax projection. 3. New economic development incentives will be subtracted from the General Property and Local Tax projection and added back when each incentive arrangement expires. 4. Increases in the amount budgeted for Comprehensive Services Act (CPMT) will be subtracted from the General Property and Local Tax projection (since this provides benefits to and satisfies obligations of both the school and general population). 5. The increase or decrease in the school transfer is then added to or deducted from the transfer to schools for the previous year to arrive at the total transfer to schools for the next budget. D. The Schools Revenue Sharing formula calculation shall be included in the County’s annual financial planadopted budget. E. Other: 1. During each annual budget preparation cycle, County staff and School staff shall work collaboratively to determine the increase or decrease in the operating allocation to the schools from the County. 2. The allocation of revenues are subject to annual appropriations by the Board of Supervisors. 5.6. Expenditures The County’s expenditure budget is divided into functional areas (departments), transfers, non-departmental, and capital fund expenditures. In coordination with departments, Budget staff will monitor expenditures throughout the fiscal year to ensure compliance with legal requirements and accounting standards. Expenditure estimates are monitored on a regular basis to identify any potential trends that would significantly impact the approved budgeted expenditure levels. In January of each year, County staff will provide for information to the Board a mid-year update of current year expenditures as relates to the adopted budget. In September of each year, or soon thereafter as preliminary year-end expenditure estimates are available, County staff will provide for information to the Board a year-end comparison of budgeted to actual expenditures for the previous fiscal year. 6.7. Board of Supervisors Contingency Expenditure Budget The Board of Supervisors generally appropriates a Contingency budget to provide for unanticipated expenditures that arise during the year. This budget is recommended to be established at a minimum of $50,000, though the Board has the discretion to alter that amount through the budget appropriation process. The use of these funds require approval of the Board of Supervisors. 7.8. Expenditure Budget Transfers Language is included in the annual Operating and Capital Budget Ordinances providing the County Administrator, or his/her designee, the authority to transfer funds within and between appropriation functions. Amendments impacting the level of budget authority established by fund through the Annual Operating and Capital Budget Ordinances must be approved by the Board as a supplemental budget appropriation. Language governing expenditure budget transfers will be reviewed by staff and approved by the Board on an annual basis. 8.9. Revenue and Expenditure Forecasting A forecast of General Fund expenditures and revenues is developed as part of each year’s budget process and is periodically updated. Individual and aggregate revenue categories, as well as expenditures, are projected by revenue and/or expenditure type. Historical growth rates, economic assumptions and County expenditure priorities are all used in developing the forecast. This tool is used as a planning document for developing the budget guidelines and for evaluating the future impact of current year decisions. Forecasts of revenues and expenditures are also developed for the County’s Capital Improvement Program. Information regarding those forecasts can be found in County of Roanoke, Virginia  Page | 6 the section entitled “Capital Improvement Planning”. 9.10. Fiscal Impact Review It is County policy that all items having potential fiscal impact be presented to the Board of Supervisors for review. This review can be part of the annual operating or capital budgets, or as part of the “Fiscal Impact” section of a Board Report Form, which accompanies all Board agenda items. Effective management dictates that the Board of Supervisors and County citizens be presented with the direct and indirect costs of all items as part of the decision making process. 10.11. End of Year Designations All General Government unexpended appropriations and all General Government revenues collected in excess of appropriated revenues at the end of the fiscal year will not lapse but shall be re-appropriated and recommendations for use will be presented to the Board of Supervisors for approval during the final year-end report. Section 5 – Capital Improvement Planning 1. Ten-Year Capital Improvement Program (CIP) The County Administrator annually will submit to the Board for its consideration a ten-year Capital Improvement Program (CIP) pursuant to the timeline established in the annual budget preparation schedule. For inclusion in the Capital Improvement Program, a project or collection of projects generally must have an estimated useful life that exceeds five years with a total project cost of at least $100,000. The Capital Improvement Program shall include the following elements: A. A statement of the objectives of the Capital Improvement Program and its relationship to the County’s Strategic Plans, as applicable; B. An estimate of the cost and anticipated sources of funds for each project included in the Capital Improvement Program. Each year of the ten-year program must be balanced in that all capital expenditures included in the plan must have an identified funding source. C. A summary of capital projects considered, but not included in the balanced ten-year program. D. An estimate of the fiscal impact of the project, including additional operating costs or revenues impacting the County’s Operating Budget associated with the project. E. Adherence to all policies related to debt and debt service as described in the section entitled “Debt Management”. 2. Capital Year Budget The first year of the Capital Improvement Program, also known as the Capital Year Budget, will be appropriated by the Board as part of the adoption of the annual Capital Budget Ordinance. The annual Capital Budget Ordinance shall set forth specific provisions regarding funds remaining at project completion and the ability of the County Administrator to transfer funds to facilitate the completion of an existing project. 3. Facilities Assessment The County and Schools shall obtain an independent, professional, and comprehensive facilities assessment to ascertain the present condition of each facility, and to assist the County and the Schools in forecasting capital funding requirements to address deficiencies. The assessment shall also be used to establish priorities for the maintenance, repair, enhancement, or replacement of facilities and their component systems, and to be used in the development of the Capital Maintenance Program and Capital Improvement Program. Further, the analysis as presented in the assessment shall be useful when identifying and justifying needs to support a future bond issue. This evaluation shall be reviewed internally by staff on an annual basis and updated by an independent professional County of Roanoke, Virginia  Page | 7 every 7-10 years after the initial evaluation. 4. Capital Project Status Reports County staff shall provide the Board with a summary status of all active capital projects in October of each year. The summary shall include status of the project, preliminary financial information through the end of the prior fiscal year, and other relevant information as determined by staff. Section 6 – “Pay-as-you-go” Financing 1. A number of options are available for financing the Capital Improvement Program, including bond proceeds and other non-County funding sources (e.g. grants and private capital contributions). The County generally looks to maximize the use of current revenue, or “pay-as-you-go” financing. Financing capital projects from current revenues indicates the County’s intent to show purposeful restraint in incurring long-term debt. 2. The decision for using current revenues to fund a capital project is based on the merits of the particular project in relation to an agreed upon set of criteria, including balancing capital needs versus operating needs. In determining the merits of “pay-as-you-go” financing, non-recurring revenues should not be used for recurring expenditures. Section 7 – Debt Management 1. Legal Requirements The County shall comply with all requirements of the Code of Virginia and other legal and regulatory bodies’ requirements regarding the issuance of bonds and other financing sources for the County or its debt issuing authorities. The County shall comply with the U.S. Internal Revenue Service arbitrage rebate requirements for bonded indebtedness. In addition, the County will institute a control structure to monitor and ensure compliance with bond covenants. 2. Purposes for Debt Issuance The County may issue debt for the purpose of acquiring or constructing Capital Projects, including buildings, machinery, equipment, furniture and fixtures. This includes debt issued on behalf of the Schools for the same purposes. When feasible, debt issuances will be pooled together to minimize issuance costs. The Capital Improvements Program will identify all debt-related projects and the debt service impact upon operations identified. 3. Guidelines for Issuing Debt The County recognizes that the essential components of a debt policy are the limitations and guidelines set by the locality. The following guidelines reflect the County’s philosophy concerning indebtedness: A. A Memorandum of Understanding (MOU) between the Roanoke County Board of Supervisors and the Roanoke County School Board regarding the Joint Capital Funding was finalized on April 11, 2023 and amended by resolution by all parties as of August 6, 2024. This MOU outlines the debt issuances allowed each year for the Schools for FY 2024 through FY 2027. The Schools are allowed to issue $25 million in FY 2024, $95 million in FY 2025. No debt issuance is allowed for the Schools in FY 2027 as this bonding authority was advanced to FY 2025. B. The County is allowed a debt issuance in FY 2026 of $17 million along with any “banked” bond funding from previous years. C. Beginning in FY 2028, debt issuances are limited to $20 million annually with one year designated for County capital projects and two years designated for School Capital projects included in the adopted Capital Improvement Program (CIP). Bond funding shall be allocated to the County in FY 2029, and FY 2032; to the County of Roanoke, Virginia  Page | 8 Schools, FY FY 2028, FY 2030, FY 2031, and FY 2033 and FY34. Effective with capital projects appropriated on or after July 1, 2027 (FY 2028), bond funding may be “banked” for purposes of accumulating bonding capacity where project costs exceed the $20 million limit. The following chart illustrates the planned issuances and applicable fiscal year: Fiscal Year Schools* County* 2024 $ 25,000,000 $ - 2025 95,000,000 - 2026 - 17,000,000 ** 2027 - - 2028 20,000,000 - 2029 - 20,000,000 2030 20,000,000 - 2031 20,000,000 - 2032 - 20,000,000 2033 20,000,000 - 2034 20,000,000 - $ 220,000,000 $ 57,000,000 * Amounts subject to change based on future economy, needs and market changes D. The County will not use short-term borrowing to finance operating needs, except in instances as described under “Revenue Anticipation Notes”. E. Long-term debt will be used in compliance with all aspects of the debt policy. F. The maturity of any debt will not exceed the expected useful life of the project for which the debt is issued. No bonds greater than thirty (30) years will be issued. G. Each project proposed for financing through debt issuance will have a multi-year analysis performed for review of the debt service impact on the County’s General Government Operating Budget and an analysis on the County’s approved Debt Ratios as indicated in the section entitled “Debt Limits”. H. At a minimum, all issuances of Debt require approval and appropriation of the proceeds by the Board of Supervisors with additional approvals, if applicable, indicated in the section entitled “Types of Debt/Structural Features”. 4. Funding Sources for the Future Capital Projects Fund A. Annual contributions to the Future Capital Projects Fund shall total $1011.26 million from the following sources: $5.2 73 million from County sources, $3.732 million from School sources, and $1.8 million from expired Economic Development incentives. In addition, both the County and the Schools will add an incremental $5300,000 for each fiscal year 2023-2024 and the amount will increase to $530,000 starting July 1, 20242025. The incremental increase will be evaluated annually in an effort to maintain positive cash in the fund. This evaluation is necessitated as a result of whether debt is issued at a premium or discount, actual interest rates versus assumptions and overall timing in the market. Changes in debt service payments beneficial to the fund will be retained by the Fund. Contributions will be accounted for in the Future Capital Projects Fund. Schools and County Incremental Contribution*: County of Roanoke, Virginia  Page | 9 Schools County Budget Year Increase *Total Transfer*Total Transfer* 2023-2024 $300,000 $3,200,000 $3,200,000 2024-2025 $530,000 $3,730,000 $3,730,000 2025-2026 530,000 4,260,000 4,260,000 2026-2027 530,000 4,790,000 4,790,000 2027-2028 530,000 5,320,000 5,320,000 2028-2029 530,000 5,850,000 5,850,000 2029-2030 530,000 6,380,000 6,380,000 2030-2031 530,000 6,910,000 6,910,000 2031-2032 530,000 7,440,000 7,440,000 2032-2033 530,000 7,970,000 7,970,000 2033-2034 530,000 8,500,000 8,500,000 B. The Future Capital Projects Fund will use a benchmark interest rate assumption of six percent (6%). Contribution levels to support the capital financing plan will be reviewed annually and changed upon mutual agreement of the Board of Supervisors and School Board. Section 8 – Debt Limits 1. The County does not have any Constitutional or Statutory Debt Limits. The County does abide by the following self-imposed debt targets: A. Net Outstanding and Projected Debt as a Percentage of Total Taxable Assessed Value will not exceed three percent (3%) in the current fiscal year or subsequent fiscal years as detailed in the County’s Capital Improvement Program. B. General Obligation Current and Projected Debt Service as a Percentage of The General Government Budget will not exceed ten percent (10%) in the current fiscal year or subsequent fiscal years as detailed in the County’s Capital Improvement Program. The General Government budget includes the Governmental Fund expenditures, the School Board component unit expenditures, and County and School transfers to capital projects and Proprietary Funds as outlined in the County’s Annual Comprehensive Financial Report (ACFR). 2. All debt ratio calculations shall include debt issued on behalf of the Schools. These ratios will be calculated each year in conjunction with the budget process and the annual audit. Section 9 – Types of Debt/Structural Features 1. Revenue Anticipation Notes A. The County’s General Government Fund Balance was designed to provide adequate cash flow to avoid the need for Revenue Anticipation Notes (RANs). B. The County may issue RANs in an extreme emergency beyond the County’s control or ability to forecast when the revenue source will be received subsequent to the timing of funds needed. C. The County will issue RANs for a period not to exceed the one-year period permitted under the Constitution of Virginia, Article VII section 10. County of Roanoke, Virginia  Page | 10 2. General Obligation Bonds A. The Constitution of Virginia, Article VII section 10, and the Public Finance Act provide the authority for a County to issue General Obligation (GO) Debt with no limit on the amount of GO Debt that a County may issue. The County may issue GO Debt for capital projects or other properly approved projects. B. All debt secured by the general obligation of the County must be approved by the Board of Supervisors and a public referendum. C. Cost of issuance, debt service reserve funds and capitalized interest may be included in the capital project costs and thus are fully eligible for reimbursement from bond proceeds. 3. Virginia Public School Authority (VPSA) Bonds and State Literary Fund Loans A. School capital projects may be constructed with debt, either through VPSA Bonds or State Literary Fund Loans, and refunding bonds with preference given to accessibility and interest rates. B. Approval of the School Board is required prior to approval by the Board of Supervisors. C. Cost of issuance, debt service reserve funds and capitalized interest may be included in the capital project costs and thus are fully eligible for reimbursement from bond proceeds. 4. Lease/Revenue Bonds A. The County may issue Lease/Revenue bonds to fund enterprise activities or for capital projects that may generate a revenue stream, or issuance through the Virginia Resources Authority. B. If applicable, the bonds will include written covenants, which will require that the revenue sources are sufficient to fund the debt service requirements. C. Cost of issuance, debt service reserve funds and capitalized interest may be included in the capital project costs and thus are fully eligible for reimbursement from bond proceeds. 5. Capital Acquisition Notes and Leases The County may issue short-term notes or capital leases to purchase buildings, machinery, equipment, furniture and fixtures. 6. Moral Obligation Debt A. The County may enter into leases, contracts, or other agreements with other public bodies, which provide for the payment of debt when revenues of such agencies may prove insufficient to cover debt service. B. Payment of such moral obligation debt service will be done when the best interest of the County is clearly demonstrated. C. While such moral obligation support does not affect the debt limit of the County, the amount of bonds issued with the County’s moral obligation should be controlled in order to limit potential demands on the County. There is no legal obligation, but the County is placing its good name and reputation on the line and there is every expectation that the County would make good any deficiencies when a default exists. 7. Credit Objectives The County of Roanoke will strive to maintain or improve its current bond ratings. The County will also maintain relationships with the rating agencies that assign ratings to the County’s various debt obligations. The rating agencies will be kept abreast of the County’s financial condition by providing them with the County’s Annual Comprehensive Financial Report (ACFR) and the Operating and Capital Improvement Program Budget. County of Roanoke, Virginia  Page | 11 8. Authorized Methods of Sale The County will select a method of sale that is the most appropriate in light of financial, market, transaction-specific and issuer-related conditions. Debt obligations are generally issued through competitive sale. If the County and its financial advisor determine that a competitive sale would not result in the best outcome for the County, then a negotiated sale, private placement or other method may be chosen. 9. Selecting Outside Finance Professionals The County of Roanoke will retain external finance professionals which may include, but not limited to, the financial advisor, bond counsel and the underwriter. The finance professionals will assist in developing a bond issuance strategy, preparing bond documents and marketing bonds to investors. The length of the contracts will be determined by the County. The selection process will require experience in the following: municipal debt, diverse financial structuring, and pricing municipal securities. 10. Post-Issuance Compliance A. The Director of Finance and Management Services will oversee post-issuance compliance activities to ensure compliance with federal guidelines and other legal regulatory requirements including: 1. Tracking proceeds of a debt issuance to ensure they are spent on qualified tax-exempt debt purposes 2. Maintaining detailed records of all expenditures and investments related to debt funds 3. Ensuring that projects financed are used in a manner consistent with legal requirements 4. Reporting of necessary disclosure information and other required fillings in a timely manner 5. Monitoring compliance with applicable arbitrage rules and performing required rebate calculations in a timely manner B. The Director of Finance and Management Services may consult with bond counsel, financial advisors or other professionals as deemed appropriate to meet the post-issuance compliance requirements. Section 10 – Reserves 1. General Government Fund A. The County of Roanoke’s General Government Fund (Fund C100) Unassigned Fund Balance will be maintained to provide the County with sufficient working capital and a comfortable margin of safety to address emergencies and unexpected declines in revenue. B. The General Government Fund’s Unassigned Fund Balance should not be used to support recurring operating expenditures outside of the current budget year. If a budget variance requires the use of Unassigned Fund Balance, the County will decrease the General Government Fund’s expenditures and/or increase the General Government Fund’s revenues to prevent using the Unassigned Fund Balance for two consecutive fiscal years to subsidize General Fund operations. C. The General Government Fund’s Unassigned Fund Balance will be as follows: D. In the event that the General Government Fund’s Unassigned Fund Balance is used to provide for temporary funding of unforeseen emergency needs, the County shall restore the balance to the twelve percent (12%) minimum, as defined above, within two fiscal years following the fiscal year in which the event occurred. Fund Number Fund Name Policy C100 General Government Fund Twelve percent (12%) of budgeted annual General Government expenditures County of Roanoke, Virginia  Page | 12 This will provide for full recovery of the targeted General Government Fund Unassigned Fund Balance in a timely manner. E. Funds in excess of the maximum annual requirements outlined above may be considered to supplement “pay- as-you-go” capital expenditures or other nonrecurring expenditures with Board approval. 2. General Government Fund Expenditure Contingency A. The County of Roanoke’s General Government Fund (Fund C100) Expenditure Contingency will be maintained to provide for unanticipated expenditures of a non-recurring nature or to meet unanticipated increased service delivery costs. B. The General Government Fund’s Expenditure Contingency Balance will be as follows: C100 General Government Fund Expenditure Contingency 0.25% of budgeted annual General Government expenditures 1. To the extent the contingency falls below the established policy, the contingency will be restored to that level within two fiscal years. C. Any use of the General Government Fund Expenditure Contingency will be presented at a meeting of the Board of Supervisors as part of the consent agenda. 3. Other General Funds A. For the funds listed below, an annual Unassigned Fund Balance shall be maintained as follows: Item Fund Number Fund Name Policy 1. C111 Children’s Services Act (CSA) Fifteen percent (15%) of budgeted annual expenditures 2. C126 Criminal Justice Academy Ten percent (10%) of budgeted annual expenditures 3. C130 Fleet Service Center Seven and a half percent (7.5%) of budgeted annual expenditures 4. C141 Communications and Information Technology (CommIT) Five percent (5%) of budgeted annual expenditures 5. C142 Communications Shop Ten percent (10%) of budgeted annual expenditures 6. C144 Emergency Communications Center (ECC) Five percent (5%) of budgeted annual expenditures 7. C150 Recreation Fee Class Five percent (5%) of budgeted annual expenditures County of Roanoke, Virginia  Page | 13 B. In the event that any of the Fund’s Unassigned Fund Balance is used to provide for temporary funding of unforeseen emergency needs, the County shall restore the balance to the minimum, as defined above, within two fiscal years following the fiscal year in which the event occurred. This will provide for full recovery of the targeted Fund Unassigned Fund Balance in a timely manner. C. Funds in excess of the Unassigned Fund Balance policy outlined above may be considered to supplement “pay- as-you-go” capital expenditures or other nonrecurring expenditures with Board approval. D. All other County Funds structured under the County’s General Fund may carry a reserve balance but do not have a specific annual target. These County Funds are not permitted to expend funds in excess of available revenues. 4. Capital Reserve Funds The County will maintain funds for the specific use of providing “pay-as-you-go” funding for capital projects as detailed in the approved Capital Improvement Program. Contributions to the Capital Reserve Fund will primarily be made with year-end expenditure savings and revenue surplus balances. On an annual basis, County staff shall present to the Board for consideration the allocation of year-end balances to support the Capital Reserve Fund. There are no minimum fund balance requirements associated with the Capital Reserve Fund. 5. Internal Service Fund Reserves The County has three funds classified as Internal Services Funds; they include the Health Insurance Fund, Dental Insurance Fund, and Risk Management Fund. A. Health Insurance Fund (Fund C700) 1. So as long as the County continues the current policy of self-insuring health insurance costs, a reserve for healthcare costs shall be maintained as follows: Fund Number Fund Name Policy C700 Health Insurance Fund Ten percent (10%) of budgeted healthcare costs plus a reserve equal to the estimated incurred but not reported (IBNR) claims. 2. To the extent the reserve falls below the minimum threshold of 10%, the reserve will be restored to that level within two fiscal years. Funds in excess of the Unassigned Fund Balance policies in all Other Funds outlined in this policy may be transferred to the Health Insurance Fund to restore the Health Insurance Fund Balance policy with Board approval. 3. At no time shall the use of funds in excess of the 10% fund balance plus a reserve equal to the estimated incurred but not reported (IBNR) claims be used to reduce the annual employee contribution to the Health Insurance Fund, except in cases where a temporary rate adjustment has been made to restore minimum Health Insurance Fund Balance levels. Funds in excess of the Unassigned Fund Balance policy outlined above may be considered to supplement “pay-as-you-go” capital expenditures or other nonrecurring expenditures with Board approval. B. Dental Insurance (Fund C705) So as long as the County elects to provide a fully insured Dental plan, no reserve is required. If the County elects to self-insure Dental Insurance costs in the future, a reserve for dental costs will be established by the Board. C. Risk Management (Fund C710) 1. So as long as the County continues the current policy of self-insuring Worker’s Compensation costs, a reserve for Risk Management costs shall be maintained as follows: County of Roanoke, Virginia  Page | 14 Fund Number Fund Name Policy C710 Risk Management Fund Ten percent (10%) of budgeted risk management costs plus a reserve equal to the estimated incurred but not reported (IBNR) claims. reserve of $500,000 shall be established for potential auto or property claims. 2. To the extent the reserve falls below the established policy, the reserve will be restored to that level within two fiscal years. Funds in excess of the Unassigned Fund Balance policies in all Other Funds outlined in this policy may be transferred to the Risk Management Fund to restore the Risk Management Fund Balance policy with Board approval. 6. Roanoke County Public Schools Reserves and Year End Allocation A. Pursuant to § 22.1-100 of the Code of Virginia, at the end of each fiscal year, all unexpended sums derived from the County of Roanoke which are unexpended in any year in any school division shall revert back to the funds of the County of Roanoke. The Board of Supervisors anticipates re-appropriating such funds back to the School Board as follows: B. a. Roanoke County Public Schools will maintain a $2 million emergency contingency. This balance is available for unexpected revenue shortfalls, unplanned significant expenditures increases, and emergency appropriations. The balance will be reserved for financial emergencies and when appropriations are necessary, the balance will be replenished with the next available year end funds from the Schools. b. All funded outstanding encumbrances at year-end will be re-appropriated to the subsequent fiscal year to the same department and account for which they are encumbered in the previous year; c. For the remaining balance of all unexpended School Categories, appropriations after funding the emergency contingency and outstanding encumbrances, the School Board shall prepare a proposal, for the Board of Supervisors’ consideration, for such unexpended funds to be re-appropriated for purposes limited to the following: i. Major capital projects (it is expected that at least 50% of the funds will be allocated for such projects), ii. Minor capital projects, iii. Capital maintenance, iv. School safety and security, v. Fleet replacements, vi. Technology replacements, and/ or vii. Comprehensive Services Act reserves. Section 11 – Cash Management/Investments 1. Maintaining the safety of the principal of the County’s public investment is the highest priority in the County’s cash management policy. The secondary and tertiary priorities are the maintenance of liquidity of the investment and optimization of the rate of return within the parameters of the Code of Virginia, respectively. Funds held for future capital projects are invested in accordance with these objectives, and in such a manner so as to ensure compliance with U.S. Treasury arbitrage regulations. The County maintains cash and temporary investments in several investment portfolios. 2. The Treasurer, County of Roanoke (an elected Constitutional Officer) is responsible for maintaining and updating a separate investment policy, which is approved by the Board of Supervisors. County of Roanoke, Virginia  Page | 15 Section 12 – Internal Controls 1. A comprehensive system of financial internal controls shall be maintained in order to protect the County’s assets and sustain the integrity of the County’s financial systems. 2. Managers at all levels shall be responsible for implementing sound controls and for regularly monitoring and measuring their effectiveness. 4.0 Definitions None 5.0 References None 6.0 Approval Department Head Signature _______________________________________ County Administration Signature ___________________________________ Date Approved ___________________________ County of Roanoke, Virginia  Page | 1 County Policy and Procedures    1.0 Purpose Fiscal integrity is a top priority for the County of Roanoke. The County’s financial policies establish the framework for financial planning and management and provide guidelines against which budgetary performance can be measured and proposals for future funding can be evaluated. The policies further ensure that the County continues to be a model for excellence in government by providing direction in the areas of revenues, operating expenditures, Capital Improvement Program, reserves and debt management. The primary objective of financial management policies is for the Board of Supervisors to create the framework for making sound financial decisions. The County Administrator is responsible for the daily administration of the Board's policies and general County operations. The County Administrator may designate other County officials to assist in the administration of these policies. These financial management policies are a statement of the guidelines and goals that influence and guide the financial management practices of the County of Roanoke. Financial management policies that are adopted, adhered to, and regularly reviewed are recognized as the cornerstone of sound financial management. 2.0 Policy Section 1 – Overview This Policy has been created to: A. Contribute significantly to the County’s ability to insulate itself from fiscal crises and economic disruption in order to ensure continuous delivery of public services. B. Provide sound principles to guide the important decisions of the Board and of management which have significant fiscal impact. C. Assist sound management of County government by providing accurate and timely information on financial condition. D. Promote long-term financial planning in regards to both day-to-day operations and capital improvements. E. Set forth operational principles which minimize the cost of government, to the extent consistent with services desired by the public, and which minimize financial risk. F. Ensure the legal use of all County funds through a good system of financial security and internal controls. G. Employ policies which prevent undue or unbalanced reliance on certain revenues, which distribute the costs of county government services as fairly as possible, and which provide adequate funds to operate desired programs. H. Provide essential public facilities and prevent deterioration of the County’s public facilities and its capital plan. I. Enhance access to short-term and long-term markets by helping to achieve the highest credit and bond ratings possible. J. Protect and enhance the County’s credit rating and prevent default on any debts No. 1  Policy Effective Date:   10/2024  Last Revision Date:   10/2024  Next Review Date:    Policy Owner:  Department of Finance and  Management Services  Policy Authors:  Who wrote the policy        1.0 Purpose  2.0 Policy  3.0 Procedures  4.0 Definitions  5.0 References  6.0 Approval County of Roanoke, Virginia  Page | 2 . Section 2 – Financial Reporting 1. The County’s accounting and financial reporting will comply with: A. Generally Accepted Accounting Principles of the United States of America (GAAP) B. Government Accounting Standards (GAS), issued by the Comptroller General of the United States C. The Uniform Financial Reporting Manual, issued by the Auditor of Public Accounts of the Commonwealth of Virginia D. Specifications for Audits of Counties, Cities and Towns, issued by the Auditor of Public Accounts of the Commonwealth of Virginia E. Circular A-133 Audits of States, Local Governments, and Non-Profit Organizations, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, and the Compliance Supplement, issued by the U.S. Office of Management and Budget F. The Government Finance Officers Association’s Certificate of Achievement for Excellence in Financial Reporting and Distinguished Budget Presentation Award Programs G. The Code of Virginia, and other legal and regulatory bodies’ requirements, as applicable 2. The County will establish and maintain an internal control structure designed to protect the County from loss, theft and misuse. The structure will be designed to provide reasonable assurance of that objective; the concept of reasonable assurance recognizes that: A. The cost of a control should not exceed the benefits likely to be derived B. The valuation of costs and benefits requires estimates and judgments made by management 3. The County will also maintain a complete inventory of capital assets meeting its capitalization thresholds, in accordance with Generally Accepted Accounting Principles of the United States of America. 4. A comprehensive, annual financial audit, including an audit of federal grants, will be conducted by an independent public accounting firm, and the results of that audit will be presented publicly to the Board of Supervisors by December 31, following the end of the previous fiscal year. Section 3 – Annual Budget 1. Budget Ordinances A. The County’s Annual Budget Ordinances will be balanced, adopted and administered in accordance with the Local Government Budget and Fiscal Control Act (N. C. G. S 159-8{a}). This Act states that a budget ordinance is balanced when the sum of estimated net revenues and appropriated fund balances is equal to appropriations. B. The General Fund, Special Revenue Funds, Debt Service Funds, Capital Project Funds, Internal Service Funds, and Schools categories shall have legally adopted budgets through the annual budget ordinances. C. County staff shall provide for approval by the Board three ordinances providing appropriations for County operating and capital, and Schools categories. These ordinances will include: 1. An ordinance appropriating funds for the County’s fiscal year operations budget. 2. An ordinance appropriating funds for the County’s fiscal year capital budget. 3. An ordinance appropriating funds for the Schools’ fiscal year categories. D. The Board does not legally adopt budgets in instances where the County acts as fiscal agent for trust and agency funds. County of Roanoke, Virginia  Page | 3 2. Budgeting Process A. County staff shall provide to the Board a calendar of significant dates and legal requirements associated with the next fiscal year budget no later than October of each year. B. The County Administrator shall submit to the Board a balanced operating and capital Budget in March for the next fiscal year. C. After a series of work sessions and public hearings on the budget, the Board of Supervisors shall adopt the annual operating and capital budgets for the County and the categories for the Schools for appropriations effective July 1 of the next fiscal year. 3. Budgeting Philosophy The budget will provide for current expenditures balanced with current revenues. It will address the adequate maintenance and orderly replacement of capital assets, and the adequate funding of all retirement systems and other post-employment benefits (OPEB). Funding shall be identified for incremental operating costs associated with capital projects in the operating budget after being identified and approved in the Capital Improvement Program. 4. Budget Monitoring The County will maintain a budget control system and staff will monitor and evaluate expenditures and revenues as compared to budget and/or prior year-to-date reports. The County Administrator will propose recommendations to the Board for adjustments as needed. Section 4 – Revenues and Expenditures 1. Revenues A. The County will strive to maintain a diversified and stable revenue system to shelter the organization from fluctuations in any single revenue source and ensure its ability to provide ongoing service. B. The County’s annual revenue streams consist of local, state, federal and other financing sources. It is the County’s policy for one-time revenues to be used to fund capital projects or other non-recurring expenditures. County staff will provide revenue estimates for the next fiscal year by using historical data, current economic conditions, and future economic projections. C. Revenue estimates are monitored on a regular basis to identify any potential trends that would significantly impact the revenue sources. In January of each year, County staff will provide for information to the Board a mid-year update of current year revenues as it relates to the adopted budget. In September of each year, or soon thereafter as preliminary year-end revenue estimates are available, County staff will provide for information to the Board a year-end comparison of budgeted to actual revenues for the previous fiscal year. 2. Revenue Team A. A Revenue Team composed of County staff and appropriate Constitutional Officers meets to review current construction trends, the number of authorized building permits, housing sales, mortgage rates, and other economic data which impact Real Estate Tax revenue collections. B. In addition, the Revenue Team uses statistical models to estimate revenue categories including but not limited to: the Personal Property Tax; Local Sales Tax; Business, Professional, and Occupational License Tax; Consumer Utility Tax; Hotel and Motel Tax; Meals Tax; and Recordation Tax. 3. Fees and Charges A. Roanoke County, where possible, institutes user fees and charges for providing specialized programs and services. Established rates recover operational costs, indirect costs, and capital or debt service costs. The County of Roanoke, Virginia  Page | 4 County will regularly review user fee charges and related expenditures to determine if it is meeting pre- established recovery goals. B. As part of the budget development process, County staff shall produce an annual Fee Compendium to be adopted by the Board of Supervisors at the same time as adoption of the Annual Budget Ordinances. The Fee Compendium will list all fees and charges imposed by the County for providing specialized programs and services. The Fee Compendium will provide details on the type of fee, authority to levy the fee, current fees, and proposed changes to the current fees. 4. Grants In order to further the goals and objectives of the County, supplemental sources of revenue may be sought through funding provided by individuals, non-profit agencies, or private businesses, as well as local, state, and federal sources. The Board of Supervisors has the authority to accept or reject all grant funding. The County Administrator, or designee, may submit applications for grants prior to approval by the Board of Supervisors, in accordance with the Roanoke County Grants Procedure Manual. No such application or proposal shall be binding on the Board without its approval. Prior to acceptance, the County Attorney’s Office shall ensure that none of the conditions of acceptance is in conflict with the policies of the Board, the objectives of the County, or State or federal law. The Department of Finance and Management Services is responsible for the maintenance and administration of the Roanoke County Grants Procedure Manual. 5. Revenue Sharing Formula with Schools The Revenue Sharing formula establishes a mechanism to share County revenue with the Schools through the application of a formula. The formula accounts for the shifting dynamic between the level of student enrollment and the overall population of the County to determine a revenue sharing ratio that provides both organizations an equitable amount of resources relative to need. The allocation formula includes the following calculations: A. Calculate Three-Year Average: Establish a three year rolling average index for the changes in county population and student enrollment. Using a rolling average eliminates significant fluctuations from year to year while recognizing that these trends affect the provision of services. The statistics used for this index will be derived from publicly available sources as follows: 1. County population - Population numbers published in the statistical section of the Roanoke County Annual Comprehensive Financial Report (County ACFR). 2. Student enrollment - Average Daily Membership (ADM) published in the statistical section of the Roanoke County Schools Annual Comprehensive l Financial Report (School ACFR) and the Budget and Salary Scales (adopted budget). B. Calculate Net Allocation Change: 1. Calculate a payroll factor using the percentage of school personnel budget to total personnel budget for the County and the Schools for the current year. 2. The payroll factor should be applied to the change in the three year rolling average index and then applied to the current year index to arrive at a net tax allocation change for the new budget year. C. Calculate Increase/(Decrease) in School Transfer: 1. Apply the net tax allocation change to the allocation percent calculated in the prior year to arrive at the new percent of adopted budget net taxes. This percent is then applied to the projected County revenues for total general property taxes and total other local taxes as published in the Roanoke County Annual Financial Plan (General Fund Summary of Revenue). County of Roanoke, Virginia  Page | 5 2. The amount budgeted to Visit Virginia’s Blue Ridge (previously committed by Board of Supervisors action) will be subtracted from the General Property and Local Tax projection. 3. New economic development incentives will be subtracted from the General Property and Local Tax projection and added back when each incentive arrangement expires. 4. Increases in the amount budgeted for Comprehensive Services Act (CPMT) will be subtracted from the General Property and Local Tax projection (since this provides benefits to and satisfies obligations of both the school and general population). 5. The increase or decrease in the school transfer is then added to or deducted from the transfer to schools for the previous year to arrive at the total transfer to schools for the next budget. D. The Schools Revenue Sharing formula calculation shall be included in the County’s annual adopted budget. E. Other: 1. During each annual budget preparation cycle, County staff and School staff shall work collaboratively to determine the increase or decrease in the operating allocation to the schools from the County. 2. The allocation of revenues are subject to annual appropriations by the Board of Supervisors. 6. Expenditures The County’s expenditure budget is divided into functional areas (departments), transfers, non-departmental, and capital fund expenditures. In coordination with departments, Budget staff will monitor expenditures throughout the fiscal year to ensure compliance with legal requirements and accounting standards. Expenditure estimates are monitored on a regular basis to identify any potential trends that would significantly impact the approved budgeted expenditure levels. In January of each year, County staff will provide for information to the Board a mid-year update of current year expenditures as relates to the adopted budget. In September of each year, or soon thereafter as preliminary year-end expenditure estimates are available, County staff will provide for information to the Board a year-end comparison of budgeted to actual expenditures for the previous fiscal year. 7. Board of Supervisors Contingency Expenditure Budget The Board of Supervisors generally appropriates a Contingency budget to provide for unanticipated expenditures that arise during the year. This budget is recommended to be established at a minimum of $50,000, though the Board has the discretion to alter that amount through the budget appropriation process. The use of these funds require approval of the Board of Supervisors. 8. Expenditure Budget Transfers Language is included in the annual Operating and Capital Budget Ordinances providing the County Administrator, or his/her designee, the authority to transfer funds within and between appropriation functions. Amendments impacting the level of budget authority established by fund through the Annual Operating and Capital Budget Ordinances must be approved by the Board as a supplemental budget appropriation. Language governing expenditure budget transfers will be reviewed by staff and approved by the Board on an annual basis. 9. Revenue and Expenditure Forecasting A forecast of General Fund expenditures and revenues is developed as part of each year’s budget process and is periodically updated. Individual and aggregate revenue categories, as well as expenditures, are projected by revenue and/or expenditure type. Historical growth rates, economic assumptions and County expenditure priorities are all used in developing the forecast. This tool is used as a planning document for developing the budget guidelines and for evaluating the future impact of current year decisions. Forecasts of revenues and expenditures are also developed for the County’s Capital Improvement Program. Information regarding those forecasts can be found in the section entitled “Capital Improvement Planning”. County of Roanoke, Virginia  Page | 6 10. Fiscal Impact Review It is County policy that all items having potential fiscal impact be presented to the Board of Supervisors for review. This review can be part of the annual operating or capital budgets, or as part of the “Fiscal Impact” section of a Board Report Form, which accompanies all Board agenda items. Effective management dictates that the Board of Supervisors and County citizens be presented with the direct and indirect costs of all items as part of the decision making process. 11. End of Year Designations All General Government unexpended appropriations and all General Government revenues collected in excess of appropriated revenues at the end of the fiscal year will not lapse but shall be re-appropriated and recommendations for use will be presented to the Board of Supervisors for approval during the final year-end report. Section 5 – Capital Improvement Planning 1. Ten-Year Capital Improvement Program (CIP) The County Administrator annually will submit to the Board for its consideration a ten-year Capital Improvement Program (CIP) pursuant to the timeline established in the annual budget preparation schedule. For inclusion in the Capital Improvement Program, a project or collection of projects generally must have an estimated useful life that exceeds five years with a total project cost of at least $100,000. The Capital Improvement Program shall include the following elements: A. A statement of the objectives of the Capital Improvement Program and its relationship to the County’s Strategic Plans, as applicable; B. An estimate of the cost and anticipated sources of funds for each project included in the Capital Improvement Program. Each year of the ten-year program must be balanced in that all capital expenditures included in the plan must have an identified funding source. C. A summary of capital projects considered, but not included in the balanced ten-year program. D. An estimate of the fiscal impact of the project, including additional operating costs or revenues impacting the County’s Operating Budget associated with the project. E. Adherence to all policies related to debt and debt service as described in the section entitled “Debt Management”. 2. Capital Year Budget The first year of the Capital Improvement Program, also known as the Capital Year Budget, will be appropriated by the Board as part of the adoption of the annual Capital Budget Ordinance. The annual Capital Budget Ordinance shall set forth specific provisions regarding funds remaining at project completion and the ability of the County Administrator to transfer funds to facilitate the completion of an existing project. 3. Facilities Assessment The County and Schools shall obtain an independent, professional, and comprehensive facilities assessment to ascertain the present condition of each facility, and to assist the County and the Schools in forecasting capital funding requirements to address deficiencies. The assessment shall also be used to establish priorities for the maintenance, repair, enhancement, or replacement of facilities and their component systems, and to be used in the development of the Capital Maintenance Program and Capital Improvement Program. Further, the analysis as presented in the assessment shall be useful when identifying and justifying needs to support a future bond issue. This evaluation shall be reviewed internally by staff on an annual basis and updated by an independent professional every 7-10 years after the initial evaluation. County of Roanoke, Virginia  Page | 7 4. Capital Project Status Reports County staff shall provide the Board with a summary status of all active capital projects in October of each year. The summary shall include status of the project, preliminary financial information through the end of the prior fiscal year, and other relevant information as determined by staff. Section 6 – “Pay-as-you-go” Financing 1. A number of options are available for financing the Capital Improvement Program, including bond proceeds and other non-County funding sources (e.g. grants and private capital contributions). The County generally looks to maximize the use of current revenue, or “pay-as-you-go” financing. Financing capital projects from current revenues indicates the County’s intent to show purposeful restraint in incurring long-term debt. 2. The decision for using current revenues to fund a capital project is based on the merits of the particular project in relation to an agreed upon set of criteria, including balancing capital needs versus operating needs. In determining the merits of “pay-as-you-go” financing, non-recurring revenues should not be used for recurring expenditures. Section 7 – Debt Management 1. Legal Requirements The County shall comply with all requirements of the Code of Virginia and other legal and regulatory bodies’ requirements regarding the issuance of bonds and other financing sources for the County or its debt issuing authorities. The County shall comply with the U.S. Internal Revenue Service arbitrage rebate requirements for bonded indebtedness. In addition, the County will institute a control structure to monitor and ensure compliance with bond covenants. 2. Purposes for Debt Issuance The County may issue debt for the purpose of acquiring or constructing Capital Projects, including buildings, machinery, equipment, furniture and fixtures. This includes debt issued on behalf of the Schools for the same purposes. When feasible, debt issuances will be pooled together to minimize issuance costs. The Capital Improvements Program will identify all debt-related projects and the debt service impact upon operations identified. 3. Guidelines for Issuing Debt The County recognizes that the essential components of a debt policy are the limitations and guidelines set by the locality. The following guidelines reflect the County’s philosophy concerning indebtedness: A. A Memorandum of Understanding (MOU) between the Roanoke County Board of Supervisors and the Roanoke County School Board regarding the Joint Capital Funding was finalized on April 11, 2023 and amended by resolution by all parties as of August 6, 2024. This MOU outlines the debt issuances allowed each year for the Schools for FY 2024 through FY 2027. The Schools are allowed to issue $25 million in FY 2024, $95 million in FY 2025. No debt issuance is allowed for the Schools in FY 2027 as this bonding authority was advanced to FY 2025. B. The County is allowed a debt issuance in FY 2026 of $17 million along with any “banked” bond funding from previous years. C. Beginning in FY 2028, debt issuances are limited to $20 million annually with one year designated for County capital projects and two years designated for School Capital projects included in the adopted Capital Improvement Program (CIP). Bond funding shall be allocated to the County in FY 2029, and FY 2032; to the Schools, FY 2028, FY 2030, FY 2031, FY 2033 and FY34. Effective with capital projects appropriated on or County of Roanoke, Virginia  Page | 8 after July 1, 2027 (FY 2028), bond funding may be “banked” for purposes of accumulating bonding capacity where project costs exceed the $20 million limit. The following chart illustrates the planned issuances and applicable fiscal year: Fiscal Year Schools* County* 2024 $ 25,000,000 $ - 2025 95,000,000 - 2026 - 17,000,000 ** 2027 - - 2028 20,000,000 - 2029 - 20,000,000 2030 20,000,000 - 2031 20,000,000 - 2032 - 20,000,000 2033 20,000,000 - 2034 20,000,000 - $ 220,000,000 $ 57,000,000 * Amounts subject to change based on future economy, needs and market changes D. The County will not use short-term borrowing to finance operating needs, except in instances as described under “Revenue Anticipation Notes”. E. Long-term debt will be used in compliance with all aspects of the debt policy. F. The maturity of any debt will not exceed the expected useful life of the project for which the debt is issued. No bonds greater than thirty (30) years will be issued. G. Each project proposed for financing through debt issuance will have a multi-year analysis performed for review of the debt service impact on the County’s General Government Operating Budget and an analysis on the County’s approved Debt Ratios as indicated in the section entitled “Debt Limits”. H. At a minimum, all issuances of Debt require approval and appropriation of the proceeds by the Board of Supervisors with additional approvals, if applicable, indicated in the section entitled “Types of Debt/Structural Features”. 4. Funding Sources for the Future Capital Projects Fund A. Annual contributions to the Future Capital Projects Fund shall total $11.26 million from the following sources: $5.73 million from County sources, $3.73 million from School sources, and $1.8 million from expired Economic Development incentives. In addition, both the County and the Schools will add an incremental $530,000 each fiscal year starting July 1, 2025. The incremental increase will be evaluated annually in an effort to maintain positive cash in the fund. This evaluation is necessitated as a result of whether debt is issued at a premium or discount, actual interest rates versus assumptions and overall timing in the market. Changes in debt service payments beneficial to the fund will be retained by the Fund. Contributions will be accounted for in the Future Capital Projects Fund. Schools and County Incremental Contribution*: County of Roanoke, Virginia  Page | 9 Schools County Budget Year Increase *Total Transfer*Total Transfer* 2024-2025 $ 530,000 $ 3,730,000 $ 3,730,000 2025-2026 530,000 4,260,000 4,260,000 2026-2027 530,000 4,790,000 4,790,000 2027-2028 530,000 5,320,000 5,320,000 2028-2029 530,000 5,850,000 5,850,000 2029-2030 530,000 6,380,000 6,380,000 2030-2031 530,000 6,910,000 6,910,000 2031-2032 530,000 7,440,000 7,440,000 2032-2033 530,000 7,970,000 7,970,000 2033-2034 530,000 8,500,000 8,500,000 * Amounts subject to change based on future economy, needs and market changes B. The Future Capital Projects Fund will use a benchmark interest rate assumption of six percent (6%). Contribution levels to support the capital financing plan will be reviewed annually and changed upon mutual agreement of the Board of Supervisors and School Board. Section 8 – Debt Limits 1. The County does not have any Constitutional or Statutory Debt Limits. The County does abide by the following self-imposed debt targets: A. Net Outstanding and Projected Debt as a Percentage of Total Taxable Assessed Value will not exceed three percent (3%) in the current fiscal year or subsequent fiscal years as detailed in the County’s Capital Improvement Program. B. General Obligation Current and Projected Debt Service as a Percentage of The General Government Budget will not exceed ten percent (10%) in the current fiscal year or subsequent fiscal years as detailed in the County’s Capital Improvement Program. The General Government budget includes the Governmental Fund expenditures, the School Board component unit expenditures, and County and School transfers to capital projects and Proprietary Funds as outlined in the County’s Annual Comprehensive Financial Report (ACFR). 2. All debt ratio calculations shall include debt issued on behalf of the Schools. These ratios will be calculated each year in conjunction with the budget process and the annual audit. Section 9 – Types of Debt/Structural Features 1. Revenue Anticipation Notes A. The County’s General Government Fund Balance was designed to provide adequate cash flow to avoid the need for Revenue Anticipation Notes (RANs). B. The County may issue RANs in an extreme emergency beyond the County’s control or ability to forecast when the revenue source will be received subsequent to the timing of funds needed. C. The County will issue RANs for a period not to exceed the one-year period permitted under the Constitution of Virginia, Article VII section 10. County of Roanoke, Virginia  Page | 10 2. General Obligation Bonds A. The Constitution of Virginia, Article VII section 10, and the Public Finance Act provide the authority for a County to issue General Obligation (GO) Debt with no limit on the amount of GO Debt that a County may issue. The County may issue GO Debt for capital projects or other properly approved projects. B. All debt secured by the general obligation of the County must be approved by the Board of Supervisors and a public referendum. C. Cost of issuance, debt service reserve funds and capitalized interest may be included in the capital project costs and thus are fully eligible for reimbursement from bond proceeds. 3. Virginia Public School Authority (VPSA) Bonds and State Literary Fund Loans A. School capital projects may be constructed with debt, either through VPSA Bonds or State Literary Fund Loans, and refunding bonds with preference given to accessibility and interest rates. B. Approval of the School Board is required prior to approval by the Board of Supervisors. C. Cost of issuance, debt service reserve funds and capitalized interest may be included in the capital project costs and thus are fully eligible for reimbursement from bond proceeds. 4. Lease/Revenue Bonds A. The County may issue Lease/Revenue bonds to fund enterprise activities or for capital projects that may generate a revenue stream, or issuance through the Virginia Resources Authority. B. If applicable, the bonds will include written covenants, which will require that the revenue sources are sufficient to fund the debt service requirements. C. Cost of issuance, debt service reserve funds and capitalized interest may be included in the capital project costs and thus are fully eligible for reimbursement from bond proceeds. 5. Capital Acquisition Notes and Leases The County may issue short-term notes or capital leases to purchase buildings, machinery, equipment, furniture and fixtures. 6. Moral Obligation Debt A. The County may enter into leases, contracts, or other agreements with other public bodies, which provide for the payment of debt when revenues of such agencies may prove insufficient to cover debt service. B. Payment of such moral obligation debt service will be done when the best interest of the County is clearly demonstrated. C. While such moral obligation support does not affect the debt limit of the County, the amount of bonds issued with the County’s moral obligation should be controlled in order to limit potential demands on the County. There is no legal obligation, but the County is placing its good name and reputation on the line and there is every expectation that the County would make good any deficiencies when a default exists. 7. Credit Objectives The County of Roanoke will strive to maintain or improve its current bond ratings. The County will also maintain relationships with the rating agencies that assign ratings to the County’s various debt obligations. The rating agencies will be kept abreast of the County’s financial condition by providing them with the County’s Annual Comprehensive Financial Report (ACFR) and the Operating and Capital Improvement Program Budget. County of Roanoke, Virginia  Page | 11 8. Authorized Methods of Sale The County will select a method of sale that is the most appropriate in light of financial, market, transaction-specific and issuer-related conditions. Debt obligations are generally issued through competitive sale. If the County and its financial advisor determine that a competitive sale would not result in the best outcome for the County, then a negotiated sale, private placement or other method may be chosen. 9. Selecting Outside Finance Professionals The County of Roanoke will retain external finance professionals which may include, but not limited to, the financial advisor, bond counsel and the underwriter. The finance professionals will assist in developing a bond issuance strategy, preparing bond documents and marketing bonds to investors. The length of the contracts will be determined by the County. The selection process will require experience in the following: municipal debt, diverse financial structuring, and pricing municipal securities. 10. Post-Issuance Compliance A. The Director of Finance and Management Services will oversee post-issuance compliance activities to ensure compliance with federal guidelines and other legal regulatory requirements including: 1. Tracking proceeds of a debt issuance to ensure they are spent on qualified tax-exempt debt purposes 2. Maintaining detailed records of all expenditures and investments related to debt funds 3. Ensuring that projects financed are used in a manner consistent with legal requirements 4. Reporting of necessary disclosure information and other required fillings in a timely manner 5. Monitoring compliance with applicable arbitrage rules and performing required rebate calculations in a timely manner B. The Director of Finance and Management Services may consult with bond counsel, financial advisors or other professionals as deemed appropriate to meet the post-issuance compliance requirements. Section 10 – Reserves 1. General Government Fund A. The County of Roanoke’s General Government Fund (Fund C100) Unassigned Fund Balance will be maintained to provide the County with sufficient working capital and a comfortable margin of safety to address emergencies and unexpected declines in revenue. B. The General Government Fund’s Unassigned Fund Balance should not be used to support recurring operating expenditures outside of the current budget year. If a budget variance requires the use of Unassigned Fund Balance, the County will decrease the General Government Fund’s expenditures and/or increase the General Government Fund’s revenues to prevent using the Unassigned Fund Balance for two consecutive fiscal years to subsidize General Fund operations. C. The General Government Fund’s Unassigned Fund Balance will be as follows: D. In the event that the General Government Fund’s Unassigned Fund Balance is used to provide for temporary funding of unforeseen emergency needs, the County shall restore the balance to the twelve percent (12%) minimum, as defined above, within two fiscal years following the fiscal year in which the event occurred. Fund Number Fund Name Policy C100 General Government Fund Twelve percent (12%) of budgeted annual General Government expenditures County of Roanoke, Virginia  Page | 12 This will provide for full recovery of the targeted General Government Fund Unassigned Fund Balance in a timely manner. E. Funds in excess of the maximum annual requirements outlined above may be considered to supplement “pay- as-you-go” capital expenditures or other nonrecurring expenditures with Board approval. 2. General Government Fund Expenditure Contingency A. The County of Roanoke’s General Government Fund (Fund C100) Expenditure Contingency will be maintained to provide for unanticipated expenditures of a non-recurring nature or to meet unanticipated increased service delivery costs. B. The General Government Fund’s Expenditure Contingency Balance will be as follows: C100 General Government Fund Expenditure Contingency 0.25% of budgeted annual General Government expenditures 1. To the extent the contingency falls below the established policy, the contingency will be restored to that level within two fiscal years. C. Any use of the General Government Fund Expenditure Contingency will be presented at a meeting of the Board of Supervisors as part of the consent agenda. 3. Other General Funds A. For the funds listed below, an annual Unassigned Fund Balance shall be maintained as follows: Item Fund Number Fund Name Policy 1. C111 Children’s Services Act (CSA) Fifteen percent (15%) of budgeted annual expenditures 2. C126 Criminal Justice Academy Ten percent (10%) of budgeted annual expenditures 3. C130 Fleet Service Center Seven and a half percent (7.5%) of budgeted annual expenditures 4. C141 ormation Technology (IT) Five percent (5%) of budgeted annual expenditures 5. C142 Communications Shop Ten percent (10%) of budgeted annual expenditures 6. C144 Emergency Communications Center (ECC) Five percent (5%) of budgeted annual expenditures 7. C150 Recreation Fee Class Five percent (5%) of budgeted annual expenditures County of Roanoke, Virginia  Page | 13 B. In the event that any of the Fund’s Unassigned Fund Balance is used to provide for temporary funding of unforeseen emergency needs, the County shall restore the balance to the minimum, as defined above, within two fiscal years following the fiscal year in which the event occurred. This will provide for full recovery of the targeted Fund Unassigned Fund Balance in a timely manner. C. Funds in excess of the Unassigned Fund Balance policy outlined above may be considered to supplement “pay- as-you-go” capital expenditures or other nonrecurring expenditures with Board approval. D. All other County Funds structured under the County’s General Fund may carry a reserve balance but do not have a specific annual target. These County Funds are not permitted to expend funds in excess of available revenues. 4. Capital Reserve Funds The County will maintain funds for the specific use of providing “pay-as-you-go” funding for capital projects as detailed in the approved Capital Improvement Program. Contributions to the Capital Reserve Fund will primarily be made with year-end expenditure savings and revenue surplus balances. On an annual basis, County staff shall present to the Board for consideration the allocation of year-end balances to support the Capital Reserve Fund. There are no minimum fund balance requirements associated with the Capital Reserve Fund. 5. Internal Service Fund Reserves The County has three funds classified as Internal Services Funds; they include the Health Insurance Fund, Dental Insurance Fund, and Risk Management Fund. A. Health Insurance Fund (Fund C700) 1. So as long as the County continues the current policy of self-insuring health insurance costs, a reserve for healthcare costs shall be maintained as follows: Fund Number Fund Name Policy C700 Health Insurance Fund Ten percent (10%) of budgeted healthcare costs plus a reserve equal to the estimated incurred but not reported (IBNR) claims. 2. To the extent the reserve falls below the minimum threshold of 10%, the reserve will be restored to that level within two fiscal years. Funds in excess of the Unassigned Fund Balance policies in all Other Funds outlined in this policy may be transferred to the Health Insurance Fund to restore the Health Insurance Fund Balance policy with Board approval. 3. At no time shall the use of funds in excess of the 10% fund balance plus a reserve equal to the estimated incurred but not reported (IBNR) claims be used to reduce the annual employee contribution to the Health Insurance Fund, except in cases where a temporary rate adjustment has been made to restore minimum Health Insurance Fund Balance levels. Funds in excess of the Unassigned Fund Balance policy outlined above may be considered to supplement “pay-as-you-go” capital expenditures or other nonrecurring expenditures with Board approval. B. Dental Insurance (Fund C705) So as long as the County elects to provide a fully insured Dental plan, no reserve is required. If the County elects to self-insure Dental Insurance costs in the future, a reserve for dental costs will be established by the Board. C. Risk Management (Fund C710) 1. So as long as the County continues the current policy of self-insuring Worker’s Compensation costs, a reserve for Risk Management costs shall be maintained as follows: County of Roanoke, Virginia  Page | 14 Fund Number Fund Name Policy C710 Risk Management Fund Ten percent (10%) of budgeted risk management costs plus a reserve equal to the estimated incurred but not reported (IBNR) claims. reserve of $500,000 shall be established for potential auto or property claims. 2. To the extent the reserve falls below the established policy, the reserve will be restored to that level within two fiscal years. Funds in excess of the Unassigned Fund Balance policies in all Other Funds outlined in this policy may be transferred to the Risk Management Fund to restore the Risk Management Fund Balance policy with Board approval. 6. Roanoke County Public Schools Reserves and Year End Allocation A. Pursuant to § 22.1-100 of the Code of Virginia, at the end of each fiscal year, all unexpended sums derived from the County of Roanoke which are unexpended in any year in any school division shall revert back to the funds of the County of Roanoke. The Board of Supervisors anticipates re-appropriating such funds back to the School Board as follows: B. a. Roanoke County Public Schools will maintain a $2 million emergency contingency. This balance is available for unexpected revenue shortfalls, unplanned significant expenditures increases, and emergency appropriations. The balance will be reserved for financial emergencies and when appropriations are necessary, the balance will be replenished with the next available year end funds from the Schools. b. All funded outstanding encumbrances at year-end will be re-appropriated to the subsequent fiscal year to the same department and account for which they are encumbered in the previous year; c. For the remaining balance of all unexpended School Categories, appropriations after funding the emergency contingency and outstanding encumbrances, the School Board shall prepare a proposal, for the Board of Supervisors’ consideration, for such unexpended funds to be re-appropriated for purposes limited to the following: i. Major capital projects (it is expected that at least 50% of the funds will be allocated for such projects), ii. Minor capital projects, iii. Capital maintenance, iv. School safety and security, v. Fleet replacements, vi. Technology replacements, and/ or vii. Comprehensive Services Act reserves. Section 11 – Cash Management/Investments 1. Maintaining the safety of the principal of the County’s public investment is the highest priority in the County’s cash management policy. The secondary and tertiary priorities are the maintenance of liquidity of the investment and optimization of the rate of return within the parameters of the Code of Virginia, respectively. Funds held for future capital projects are invested in accordance with these objectives, and in such a manner so as to ensure compliance with U.S. Treasury arbitrage regulations. The County maintains cash and temporary investments in several investment portfolios. 2. The Treasurer, County of Roanoke (an elected Constitutional Officer) is responsible for maintaining and updating a separate investment policy, which is approved by the Board of Supervisors. County of Roanoke, Virginia  Page | 15 Section 12 – Internal Controls 1. A comprehensive system of financial internal controls shall be maintained in order to protect the County’s assets and sustain the integrity of the County’s financial systems. 2. Managers at all levels shall be responsible for implementing sound controls and for regularly monitoring and measuring their effectiveness. 4.0 Definitions None 5.0 References None 6.0 Approval Department Head Signature _______________________________________ County Administration Signature ___________________________________ Date Approved ___________________________ AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA, HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER ON TUESDAY, OCTOBER 8, 2024 RESOLUTION ACCEPTING AND APPROVING RECOMMENDED CHANGES TO THE COMPREHENSIVE FINANCIAL POLICY WHEREAS, the Comprehensive Financial Policy has been reviewed for updated language and formatting changes; and WHEREAS, the main purpose of the policy changes is to add wording under Section 4 (Revenues and Expenditures) for grants and change Section 7 (Debt Management) to reflect the newly adopted Memorandum of Understanding (MOU) between the County and School Boards; and WHEREAS, the redlined version and clean copy of the proposed new policy are attached to this Resolution, and following are changes to the current policy : - Policy date changed from July 11, 2023 to October 8, 2024 - Updated language in Section 4 (Revenues and Expenditures) for grants which outlines who has the authority to accept or reject all grant funding and also who may submit applications for grants prior to approval by the Board of Supervisors, when the application or proposal shall be binding, and who has the responsibility for the maintenance and administration of the Roanoke County Grants Procedure Manual. - Updated language in Section 7 (Debt Management) due to the newly adopted MOU between the County and School Boards - Updated formatting changes, addition of more detailed language for improved clarification; and WHEREAS, once approved, the policy change will be effective October 08, 2024 ; and WHEREAS, there is no impact to the current fiscal year budget related to the proposed changes to the Comprehensive Financial Policy. NOW THEREFORE, be it resolved by the Board of Supervisors of Roanoke County as follows: 1. The changes to the Comprehensive Financial Policy are accepted and approved. 2. This resolution shall take effect immediately upon its adoption. Page 1 of 2 ACTION NO. ITEM NO. H.7 MEETING DATE: AGENDA ITEM: SUBMITTED BY: APPROVED BY: ISSUE: BACKGROUND: Page 2 of 2 FISCAL IMPACT: The grant funds awarded from the VDFP program totals $455,452. No county match is required for the acceptance of this grant. STAFF RECOMMENDATION: Staff recommends approval of the first reading of the attached ordinance and setting the second reading for October 22, 2024. Commonwealth of Virginia Department of Fire Programs FY-20 25 FIRE PROGRAMS FUND DISBURSEMENT AGREEMENT Statutocy Authority; §38.2-401 of the Code qfVirgioig This Agreement, made effective as of the 1st day of July, 202 5 , by the DEPARTMENT OF FIRE PROGRAMS (the "Agency") and the LOCALTIY noted below (the "Receiving Locality"), governs the distribution and use of the Receiving Locality's annual entitlement from the Fire Programs Fund ("the Fund"), as provided for in §38.2-401 of the Code of Virginia as amended (the "Statute"). WHEREAS, the Statute in effect as of the date first written above is incorporated herein by reference; and WHEREAS, the Receiving Locality is thereunder required to execute a "Fire Programs Fund Disbursement Agreement" and forward same to the Agency as a condition of receiving any allocation or disbursement from the Fund; NOW, THEREFORE, in consideration of the foregoing and of the mutual covenants herein set forth, the parties hereto agree as follows: 1. Representations of the Agency. The Agency represents that the Agency is duly organized and the Executive Director duly appointed by the Governor and confirmed by the General Assembly as provided for by the Code of Virginia, and that the Executive Director or his designee i s duly authorized to enter into this agreement. 2. Representations of the Receiving Locality. The Receiving Locality representsthat (a) its authorized representative whose signature appears below has read and understands the referenced sections of the Statute and any Policies & Definitions adopted thereunder, (b) it agrees to comply with all applicable provisions of the Statute and any Policies & Definitions adopted thereunder, including the use of such funds and all reporting and audit requirements and (c) it is duly authorized to execute this Agreement and to perform its obligations hereunder and has taken all necessary action to authorize such execution and performance. 3.Availability of Fwids. It is understood and agreed by the parties hereto that theAGENCY shall be bound hereunder only to the extent of the funds available or which may hereafter become available for the purposes of this Agreement. The Recipient shall deposit funds in an interest­bearing account or normal risk and with a demand restriction, if any, not exceeding 30 calendar days until they are needed. The Recipient must be able to account for both the principal and the interest amounts. 7/2011 Page 1 of 2 Commonwealth of Virginia Department of Fire Programs Fire Programs Fund - Aid to Localities FY2025 Allocations and Payments Prepared by: Grants Section 6/24/2024 FY2025 Allocation ACTUAL 2025 Allocation Allocation Payments Made INVOICE# Vendor ID Allocation Allocation FIPS Code Description EFT Amount at 100% 0000062868 124,561$ $124,561 001 Accomack Co. 0000055787 573,525$ $573,525 003 Albemarle Co. 0000050451 75,111$ $75,111 005 Alleghany Co. 0000050352 67,982$ $67,982 007 Amelia Co. 0000050709 149,632$ $149,632 009 Amherst Co. 0000070541 72,179$ $72,179 011 Appomattox Co. 0000055179 1,223,027$ $1,223,027 013 Arlington Co. 0000053514 392,492$ $392,492 015 Augusta Co. 0000054962 30,000$ $30,000 017 Bath Co. 0000053192 373,120$ $373,120 019 Bedford Co. 0000049994 32,133$ $32,133 021 Bland Co. 0000059429 159,831$ $159,831 023 Botetourt Co. 0000052074 73,266$ $73,266 025 Brunswick Co. 0000058371 99,834$ $99,834 027 Buchanan Co. 0000050819 83,987$ $83,987 029 Buckingham Co. 0000053925 262,540$ $262,540 031 Campbell Co. 0000050384 151,303$ $151,303 033 Caroline Co. 0000050477 134,637$ $134,637 035 Carroll Co. 0000101865 34,711$ $34,711 036 Charles City Co. 0000087842 48,441$ $48,441 037 Charlotte Co. 0000055186 1,868,281$ $1,868,281 041 Chesterfield Co. 0000065373 48,482$ $48,482 043 Clarke Co. 0000054437 30,000$ $30,000 045 Craig Co. 0000052065 166,509$ $166,509 047 Culpeper Co. 0000050267 46,914$ $46,914 049 Cumberland Co. 0000032598 61,596$ $61,596 051 Dickenson Co. 0000053747 140,884$ $140,884 053 Dinwiddie Co. 0000111456 43,080$ $43,080 057 Essex Co. 0000056645 5,666,249$ $5,666,249 059 Fairfax Co. 0000053804 317,973$ $317,973 061 Fauquier Co. 0000111457 77,017$ $77,017 063 Floyd Co. 0000053940 139,454$ $139,454 065 Fluvanna Co. 0000054829 252,736$ $252,736 067 Franklin Co. 0000046246 451,239$ $451,239 069 Frederick Co. 0000055332 50,168$ $50,168 071 Giles Co. 0000050435 198,391$ $198,391 073 Gloucester Co. 0000050207 126,724$ $126,724 075 Goochland Co. 0000053275 70,350$ $70,350 077 Grayson Co. 0000050255 103,539$ $103,539 079 Greene Co. 0000050198 55,723$ $55,723 081 Greensville Co. 0000056801 126,509$ $126,509 083 Halifax Co. 0000046248 524,864$ $524,864 085 Hanover Co. 0000046249 1,713,718$ $1,713,718 087 Henrico Co. 0000053938 257,251$ $257,251 089 Henry Co. 0000050955 30,000$ $30,000 091 Highland Co. 0000055532 140,049$ $140,049 093 Isle of Wight Co. 0000055943 401,046$ $401,046 095 James City Co. 0000054590 33,866$ $33,866 097 King & Queen Co. 0000052252 136,953$ $136,953 099 King George Co. 0000051259 73,778$ $73,778 101 King William Co. 0000053598 44,551$ $44,551 103 Lancaster Co. 0000054484 100,843$ $100,843 105 Lee Co. 0000053614 1,839,802$ $1,839,802 107 Loudoun Co. 0000053902 180,085$ $180,085 109 Louisa Co. 0000053227 46,586$ $46,586 111 Lunenburg Co. 0000065252 69,863$ $69,863 113 Madison Co. 0000052038 43,731$ $43,731 115 Mathews Co. 0000050100 109,233$ $109,233 117 Mecklenburg Co. 0000111460 51,931$ $51,931 119 Middlesex Co. 0000050705 161,676$ $161,676 121 Montgomery Co. 0000053203 75,721$ $75,721 125 Nelson Co. 0000052040 117,591$ $117,591 127 New Kent Co. ATL Payments FY25.xlsx Quarterly Payments Update Commonwealth of Virginia Department of Fire Programs Fire Programs Fund - Aid to Localities FY2025 Allocations and Payments Prepared by: Grants Section 6/24/2024 FY2025 Allocation ACTUAL 2025 Allocation Allocation Payments Made INVOICE# Vendor ID Allocation Allocation FIPS Code Description EFT Amount at 100% 0000052041 42,183$ $42,183 131 Northampton Co. 0000052042 60,300$ $60,300 133 Northumberland Co. 0000053332 49,256$ $49,256 135 Nottoway Co. 0000050424 153,604$ $153,604 137 Orange Co. 0000054904 75,280$ $75,280 139 Page Co. 0000052044 82,906$ $82,906 141 Patrick Co. 0000050289 290,542$ $290,542 143 Pittsylvania Co. 0000053856 155,454$ $155,454 145 Powhatan Co. 0000050662 76,233$ $76,233 147 Prince Edward Co. 0000053261 220,423$ $220,423 149 Prince George Co. 0000055571 2,425,970$ $2,425,970 153 Prince William Co. 0000054816 113,430$ $113,430 155 Pulaski Co. 0000111465 37,217$ $37,217 157 Rappahannock Co. 0000106394 37,340$ $37,340 159 Richmond Co. 0000050429 455,452$ $455,452 161 Roanoke Co. 0000065811 108,956$ $108,956 163 Rockbridge Co. 0000054078 318,073$ $318,073 165 Rockingham Co. 0000054782 108,167$ $108,167 167 Russell Co. 0000053650 89,743$ $89,743 169 Scott Co. 0000052023 131,844$ $131,844 171 Shenandoah Co. 0000050759 106,276$ $106,276 173 Smyth Co. 0000050178 78,555$ $78,555 175 Southampton Co. 0000055945 717,653$ $717,653 177 Spotsylvania Co. 0000054931 804,239$ $804,239 179 Stafford Co. 0000055792 30,000$ $30,000 181 Surry Co. 0000050427 39,831$ $39,831 183 Sussex Co. 0000060489 124,274$ $124,274 185 Tazewell Co. 0000050002 131,793$ $131,793 187 Warren Co. 0000057281 221,591$ $221,591 191 Washington Co. 0000070476 72,958$ $72,958 193 Westmoreland Co. 0000046254 119,385$ $119,385 195 Wise Co. 0000053846 94,703$ $94,703 197 Wythe Co. 0000053349 358,975$ $358,975 199 York Co. 0000050760 42,926$ $42,926 300 Abingdon (Town) 0000111328 15,000$ $15,000 301 Accomac (Town) 0000062562 15,000$ $15,000 302 Alberta (Town) 0000050230 17,311$ $17,311 303 Altavista (Town) 0000052076 15,000$ $15,000 304 Amherst (Town) 0000052066 15,000$ $15,000 305 Appalachia (Town) 0000052067 15,000$ $15,000 306 Appomattox (Town) 0000052068 38,770$ $38,770 307 Ashland (Town) 0001344273 15,000$ $15,000 308 Belle Haven (Town) 0000052070 23,441$ $23,441 309 Berryville (Town) 0000052071 26,926$ $26,926 310 Big Stone Gap (Town) 0000050234 229,730$ $229,730 311 Blacksburg (Town) 0000052072 17,179$ $17,179 312 Blackstone (Town) 0000118657 15,000$ $15,000 313 Bloxom (Town) 0000052073 26,117$ $26,117 314 Bluefield (Town) 0000111471 15,000$ $15,000 315 Boones Mill (Town) 0000050445 15,000$ $15,000 316 Bowling Green (Town) 0000058960 15,000$ $15,000 317 Boyce (Town) 0000055979 15,000$ $15,000 318 Boydton (Town) 0000111470 15,000$ $15,000 319 Boykins (Town) 0000111300 15,000$ $15,000 320 Branchville (Town) 0000050232 33,804$ $33,804 321 Bridgewater (Town) 0000052256 21,371$ $21,371 322 Broadway (Town) 0000056906 15,000$ $15,000 323 Brodnax (Town) 0000058607 15,000$ $15,000 324 Brookneal (Town) 0000050152 15,000$ $15,000 325 Buchanan (Town) 0000091067 15,000$ $15,000 326 Burkeville (Town) 0000055292 15,000$ $15,000 327 Cape Charles (Town) 0000052230 15,000$ $15,000 328 Capron (Town) ATL Payments FY25.xlsx Quarterly Payments Update Commonwealth of Virginia Department of Fire Programs Fire Programs Fund - Aid to Localities FY2025 Allocations and Payments Prepared by: Grants Section 6/24/2024 FY2025 Allocation ACTUAL 2025 Allocation Allocation Payments Made INVOICE# Vendor ID Allocation Allocation FIPS Code Description EFT Amount at 100% 0000056679 15,000$ $15,000 329 Cedar Bluff (Town) 0000111331 15,000$ $15,000 330 Charlotte C. H. (Town) 0000052060 15,000$ $15,000 331 Chase City (Town) 0000050412 15,000$ $15,000 332 Chatham (Town) 0000057896 15,000$ $15,000 333 Cheriton (Town) 0000050786 15,000$ $15,000 334 Chilhowie (Town) 0000053359 17,138$ $17,138 335 Chincoteague (Town) 0000052061 119,657$ $119,657 336 Christiansburg (Town) 0000111224 15,000$ $15,000 337 Claremont (Town) 0000050195 15,000$ $15,000 338 Clarksville (Town) 0000111481 15,000$ $15,000 339 Cleveland (Town) 0000052608 15,000$ $15,000 340 Clifton (Town) 0000111390 15,000$ $15,000 341 Clinchport (Town) 0000111454 15,000$ $15,000 342 Clintwood (Town) 0000052062 15,000$ $15,000 344 Coeburn (Town) 0000046245 20,028$ $20,028 345 Colonial Beach (Town) 0000056971 15,000$ $15,000 347 Courtland (Town) 0000069397 15,000$ $15,000 348 Craigsville (Town) 0000053028 15,000$ $15,000 349 Crewe (Town) 0000052064 102,816$ $102,816 350 Culpeper (Town) 0000063733 15,000$ $15,000 351 Damascus (Town) 0000052251 15,000$ $15,000 352 Dayton (Town) 0000111484 15,000$ $15,000 353 Dendron (Town) 0000053236 15,000$ $15,000 354 Dillwyn (Town) 0000111476 15,000$ $15,000 355 Drakes Branch (Town) 0000050353 15,000$ $15,000 357 Dublin (Town) 0000111000 15,000$ $15,000 358 Duffield (Town) 0000052219 29,104$ $29,104 359 Dumfries (Town) 0000091830 15,000$ $15,000 360 Dungannon (Town) 0000111482 15,000$ $15,000 361 Eastville (Town) 0000052050 15,000$ $15,000 362 Edinburg (Town) 0000053030 15,072$ $15,072 363 Elkton (Town) 0000055950 15,000$ $15,000 364 Exmore (Town) 0000052052 38,299$ $38,299 365 Farmville (Town) 0000052141 15,000$ $15,000 366 Fincastle (Town) 0000059083 15,000$ $15,000 367 Floyd (Town) 0000055522 15,000$ $15,000 368 Fries (Town) 0000052056 76,930$ $76,930 369 Front Royal (Town) 0000051481 15,000$ $15,000 370 Gate City (Town) 0000111477 15,000$ $15,000 371 Glade Spring (Town) 0000050956 15,000$ $15,000 372 Glasgow (Town) 0000060236 15,000$ $15,000 373 Glen Lyn (Town) 0000056153 15,000$ $15,000 374 Gordonsville (Town) 0000111330 15,000$ $15,000 375 Goshen (Town) 0000052009 15,000$ $15,000 376 Gretna (Town) 0000050222 15,000$ $15,000 377 Grottoes (Town) 0000050983 15,000$ $15,000 378 Grundy (Town) 0000052058 15,000$ $15,000 379 Halifax (Town) 0000111336 15,000$ $15,000 380 Hallwood (Town) 0000054672 15,000$ $15,000 381 Hamilton (Town) 0000050019 15,000$ $15,000 382 Haymarket (Town) 0000111475 15,000$ $15,000 383 Haysi (Town) 0000050223 126,355$ $126,355 384 Herndon (Town) 0000065319 15,000$ $15,000 385 Hillsboro (Town) 0000050027 15,000$ $15,000 386 Hillsville (Town) 0000111478 15,000$ $15,000 387 Honaker (Town) 0000111282 15,000$ $15,000 388 Hurt (Town) 0000052004 15,000$ $15,000 389 Independence (Town) 0000111458 15,000$ $15,000 390 Iron Gate (Town) 0000100896 15,000$ $15,000 391 Irvington (Town) 0000111319 15,000$ $15,000 392 Ivor (Town) 0000111459 15,000$ $15,000 393 Jarratt (Town) ATL Payments FY25.xlsx Quarterly Payments Update Commonwealth of Virginia Department of Fire Programs Fire Programs Fund - Aid to Localities FY2025 Allocations and Payments Prepared by: Grants Section 6/24/2024 FY2025 Allocation ACTUAL 2025 Allocation Allocation Payments Made INVOICE# Vendor ID Allocation Allocation FIPS Code Description EFT Amount at 100% 0000052010 15,000$ $15,000 394 Jonesville (Town) 0000111345 15,000$ $15,000 395 Keller (Town) 0000092309 15,000$ $15,000 396 Kenbridge (Town) 0000091031 15,000$ $15,000 397 Keysville (Town) 0000053758 15,000$ $15,000 398 Kilmarnock (Town) 0000055136 15,000$ $15,000 399 La Crosse (Town) 0000052046 15,000$ $15,000 400 Lawrenceville (Town) 0000052005 16,190$ $16,190 401 Lebanon (Town) 0000052047 247,278$ $247,278 402 Leesburg (Town) 0000107402 15,000$ $15,000 403 Louisa (Town) 0000054794 15,000$ $15,000 404 Lovettsville (Town) 0000052048 24,759$ $24,759 405 Luray (Town) 0000111293 15,000$ $15,000 406 Madison (town) 0000052036 29,473$ $29,473 407 Marion (Town) 0000111473 15,000$ $15,000 408 McKenney (Town) 0000111381 15,000$ $15,000 409 Melfa (Town) 0000096053 15,000$ $15,000 410 Middleburg (Town) 0000052012 15,000$ $15,000 411 Middletown (Town) 0000111273 15,000$ $15,000 412 Mineral (Town) 0000050454 15,000$ $15,000 413 Monterey (Town) 0000111469 15,000$ $15,000 414 Montross (Town) 0000111399 15,000$ $15,000 415 Mount Crawford (Town) 0000053647 15,000$ $15,000 416 Mount Jackson (Town) 0000050228 15,000$ $15,000 417 Narrows (Town) 0000111317 15,000$ $15,000 418 Nassawadox (Town) 0000106014 15,000$ $15,000 419 New Castle (Town) 0000050311 15,000$ $15,000 420 New Market (Town) 0000111347 15,000$ $15,000 421 Newsoms (Town) 0000052140 15,000$ $15,000 422 Nickelsville (Town) 0000111286 15,000$ $15,000 423 Occoquan (Town) 0000052043 15,000$ $15,000 424 Onancock (Town) 0000111489 15,000$ $15,000 425 Onley (Town) 0000050235 25,010$ $25,010 426 Orange (Town) 0000111333 15,000$ $15,000 427 Painter (Town) 0000053869 15,000$ $15,000 428 Pamplin (Town) 0000111462 15,000$ $15,000 429 Parksley (Town) 0000052030 15,000$ $15,000 430 Pearisburg (Town) 0000111468 15,000$ $15,000 431 Pembroke (Town) 0000055680 15,000$ $15,000 432 Pennington Gap (Town) 0000111332 15,000$ $15,000 433 Phenix (Town) 0000111463 15,000$ $15,000 434 Pocahontas (Town) 0000111391 15,000$ $15,000 435 Port Royal (Town) 0000111464 15,000$ $15,000 436 Pound (Town) 0000050229 46,048$ $46,048 437 Pulaski (Town) 0000052031 45,760$ $45,760 438 Purcellville (Town) 0000056489 15,000$ $15,000 439 Quantico (Town) 0000111280 15,000$ $15,000 440 Remington (Town) 0000058547 15,000$ $15,000 441 Rich Creek (Town) 0000052032 26,962$ $26,962 442 Richlands (Town) 0000111316 15,000$ $15,000 443 Ridgeway (Town) 0000052035 25,128$ $25,128 444 Rocky Mount (Town) 0000111271 15,000$ $15,000 445 Round Hill (Town) 0000052021 15,000$ $15,000 446 Rural Retreat (Town) 0000053216 15,000$ $15,000 448 Saint Paul (Town) 0000050226 15,000$ $15,000 449 Saltville (Town) 0000111325 15,000$ $15,000 450 Saxis (Town) 0000111323 15,000$ $15,000 451 Scottsburg (Town) 0000053340 15,000$ $15,000 452 Scottsville (Town) 0000052022 15,000$ $15,000 453 Shenandoah (Town) 0000054953 43,731$ $43,731 454 Smithfield (Town) 0000052024 24,036$ $24,036 455 South Hill (Town) 0000111488 15,000$ $15,000 456 Stanardsville (Town) ATL Payments FY25.xlsx Quarterly Payments Update Commonwealth of Virginia Department of Fire Programs Fire Programs Fund - Aid to Localities FY2025 Allocations and Payments Prepared by: Grants Section 6/24/2024 FY2025 Allocation ACTUAL 2025 Allocation Allocation Payments Made INVOICE# Vendor ID Allocation Allocation FIPS Code Description EFT Amount at 100% 0000050351 15,000$ $15,000 457 Stanley (Town) 0000052027 15,000$ $15,000 458 Stephens City (Town) 0000111272 15,000$ $15,000 459 Stony Creek (Town) 0000052028 36,300$ $36,300 460 Strasburg (Town) 0000055053 15,000$ $15,000 461 Stuart (Town) 0000111304 15,000$ $15,000 462 Surry (Town) 0000056407 15,000$ $15,000 463 Tangier (Town) 0000050444 15,000$ $15,000 464 Tappahannock (Town) 0000052029 22,990$ $22,990 465 Tazewell (Town) 0000056846 15,000$ $15,000 466 The Plains (Town) 0000052011 15,185$ $15,185 467 Timberville (Town) 0000111363 15,000$ $15,000 468 Toms Brook (Town) 0000111413 15,000$ $15,000 469 Troutdale (Town) 0000050418 15,000$ $15,000 470 Troutville (Town) 0000052014 15,000$ $15,000 471 Urbanna (Town) 0000053029 15,000$ $15,000 472 Victoria (Town) 0000051010 84,423$ $84,423 473 Vienna (Town) 0000057902 41,302$ $41,302 474 Vinton (Town) 0000111466 15,000$ $15,000 475 Virgilina (Town) 0000085694 15,000$ $15,000 476 Wachapreague (Town) 0000050473 15,000$ $15,000 477 Wakefield (Town) 0000052015 51,541$ $51,541 478 Warrenton (Town) 0000052016 15,000$ $15,000 479 Warsaw (Town) 0000111297 15,000$ $15,000 480 Washington (Town) 0000050793 15,000$ $15,000 481 Waverly (Town) 0000063018 15,000$ $15,000 482 Weber City (Town) 0000050434 17,497$ $17,497 483 West Point (Town) 0000111303 15,000$ $15,000 484 White Stone (Town) 0000060689 15,000$ $15,000 485 Windsor (Town) 0000052018 15,226$ $15,226 486 Wise (Town) 0000046255 29,760$ $29,760 487 Woodstock (Town) 0000052019 42,358$ $42,358 488 W theville (Town) 0000111383 15,000$ $15,000 490 Clinchco (Town) 0000046252 40,825$ $40,825 492 South Boston (Town) 0000050233 18,219$ $18,219 493 Clifton Forge (Town) 0000052069 34,117$ $34,117 494 Bedford (Town) 0000054945 817,256$ $817,256 510 Alexandria (Cit ) 0000050112 88,246$ $88,246 520 Bristol (Cit ) 0000052059 34,035$ $34,035 530 Buena Vista (Cit ) 0000050812 238,581$ $238,581 540 Charlottesville (Cit ) 0000031867 1,278,269$ $1,278,269 550 Chesapeake (Cit ) 0000053600 93,120$ $93,120 570 Colonial Heights (Cit ) 0000052063 30,000$ $30,000 580 Covington (Cit ) 0000052049 218,271$ $218,271 590 Danville (Cit ) 0000052051 30,000$ $30,000 595 Emporia (Cit ) 0000051004 123,746$ $123,746 600 Fairfax (Cit ) 0000051011 75,121$ $75,121 610 Falls Church (Cit ) 0000052054 41,922$ $41,922 620 Franklin (Cit ) 0000050171 143,406$ $143,406 630 Fredericksburg (Cit ) 0000050227 34,440$ $34,440 640 Galax (Cit ) 0000046247 702,873$ $702,873 650 Hampton (Cit ) 0000050309 265,543$ $265,543 660 Harrisonburg (Cit ) 0000052045 118,042$ $118,042 670 Hopewell (Cit ) 0000050325 37,514$ $37,514 678 Lexington (Cit ) 0000046250 404,915$ $404,915 680 L nchburg (Cit ) 0000050857 219,203$ $219,203 683 Manassas (Cit ) 0000050224 88,246$ $88,246 685 Manassas Park (Cit ) 0000052037 69,110$ $69,110 690 Martinsville (Cit ) 0000050480 954,502$ $954,502 700 Newport News (Cit ) 0000050446 1,219,758$ $1,219,758 710 Norfolk (City) 0000050225 30,000$ $30,000 720 Norton (City) 0000046251 171,470$ $171,470 730 Petersburg (City) ATL Payments FY25.xlsx Quarterly Payments Update Commonwealth of Virginia Department of Fire Programs Fire Programs Fund - Aid to Localities FY2025 Allocations and Payments Prepared by: Grants Section 6/24/2024 FY2025 Allocation ACTUAL 2025 Allocation Allocation Payments Made INVOICE# Vendor ID Allocation Allocation FIPS Code Description EFT Amount at 100% 0000050231 63,857$ $63,857 735 Poquoson (City) 0000050162 501,807$ $501,807 740 Portsmouth (City) 0000054639 82,358$ $82,358 750 Radford (City) 0000058592 1,161,359$ $1,161,359 760 Richmond (City) 0000052033 512,549$ $512,549 770 Roanoke (City) 0000054643 129,896$ $129,896 775 Salem (City) 0000052026 131,967$ $131,967 790 Staunton (City) 0000053296 483,403$ $483,403 800 Suffolk (City) 0000050813 2,354,749$ $2,354,749 810 Virginia Beach (City) 0000052017 113,753$ $113,753 820 Waynesboro (City) 0000053210 79,052$ $79,052 830 Williamsburg (City) 0000051009 144,113$ $144,113 840 Winchester (City) $0 Pay Cycle Trans Date Amount % Funds # of Locallities % of Locallities 1 0 -$ 0.0% 0 0.0% 2 0 -$ 0.0% 0 0.0% 3 0 -$ 0.0% 0 0.0% 4 0 -$ 0.0% 0 0.0% $0 0.0% 0 0.0% $45,793,418 100.0% 322 100.0% ATL Total $45,793,418 100.0% 322 100.0% not et paid eligible for pa ment in next c cle paid documents received and pending review suspended payments until documentation is received Funds Released Total Funds Not Released ATL Payments FY25.xlsx Quarterly Payments Update AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA, HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER ON TUESDAY, OCTOBER 22, 2024 ORDINANCE ACCEPTING AND APPROPRIATING GRANT FUNDS IN THE AMOUNT OF $455,452 FROM THE VIRGINIA DEPARTMENT OF FIRE PROGRAMS FOR THE AID TO LOCALITIES FUNDS WHEREAS, Section 38.2-401 in the Code of Virginia provides for the collection of an annual levy from the insurance industry to be collected by the State Corporation Commission each year and transferred into the Virginia Department of Fire Programs (“VDFP”) Fund that same year; and WHEREAS, the Fund is used to provide an annual population-based allocation to qualifying jurisdictions within the Commonwealth, to be used only for fire service purposes and may not supplant or replace locally appropriated funds; and WHEREAS, Roanoke County Fire & Rescue Department has been awarded $455,452 from this fund to purchase fire equipment, supplies, and training that meet state guidelines; and WHEREAS, approval of this grant funding from the VDFP depends on the appropriate and timely submission of required annual reporting which Roanoke County Fire & Rescue Department continues to meet to remain eligible for grant funding ; and WHEREAS, Section 18.04 of the Roanoke County Charter provides that funds be appropriated by ordinance; and WHEREAS, the first reading of this ordinance was held on October 8, 2024, and the second reading was held on October 22, 2024. BE IT ORDAINED by the Board of Supervisors of Roanoke County, Virginia, as follows: 1. That the sum of $455,452, made available to the Roanoke County Fire & Rescue Department by VDFP, is accepted and hereby appropriated to the County’s grant fund. 2. That this ordinance shall take effect from and after the date of adoption. Page 1 of 2 ACTION NO. ITEM NO. H.8 MEETING DATE: AGENDA ITEM: SUBMITTED BY: APPROVED BY: ISSUE: BACKGROUND: DISCUSSION: Page 2 of 2 Board to allow for us to apply for grants and begin implementing the ideas discussed as part of Roanoke County's recognition efforts. FISCAL IMPACT: Staff plans to submit a budget request in the next fiscal year's budget to go towards community engagement and tourism opportunities in celebration of VA250. There is no fiscal impact associated with the adoption of today's proposed resolution. STAFF RECOMMENDATION: Staff Recommends that the Roanoke County Board of Supervisors approve this resolution. AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA, HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER ON TUESDAY, OCTOBER 8, 2024 RESOLUTION SUPPORTING THE VIRGINIA AMERICA 250 COMMISSION WHEREAS, the Board of Supervisors of Roanoke County is dedicated to the furtherance of economic development and tourism in the Roanoke Valley; and WHEREAS, the Virginia America 250 Commission (VA250) was created in 2020 by the General Assembly for the purpose of preparing for and commemorating the 250th anniversary of Virginia's participation in American independence; and WHEREAS, the Board of Supervisors wishes, together with the Virginia America 250 Commission, to promote and commemorate this important historic milestone. NOW, THEREFORE, BE IT RESOLVED by the Board of Supervisors of Roanoke County, as follows: 1. The Board of Supervisors hereby expresses support of the Virginia America 250 Commission and their efforts to commemorate the 250th anniversary of Virginia’s participation in American independence. 2. The Board of Supervisors authorizes the County Administrator to appoint appropriate staff to coordinate with partners as needed. 3. The Board of Supervisors recognizes December 30, 2026 as the expiration date for activities and events related to Virginia America 250 Commission. Page 1 of 2 ACTION NO. ITEM NO. H.9 MEETING DATE: AGENDA ITEM: SUBMITTED BY: APPROVED BY: ISSUE: BACKGROUND: DISCUSSION: Page 2 of 2 The attached ordinance authorizes the County of Roanoke to refund previously issued 2013 and 2014 revenue bonds and provide for annual debt service savings. This ordinance provides that the bonds shall result in net debt service savings as a percentage of the principal amount of the refunded bonds of at least three percent (3%) on a present value basis. It also allows for the refunding of just one of the bond series if market conditions change such that one of the refundings meets the 3% savings target and the other does not. If the net present value savings on the refundings drop below three percent (3%) of the refunded principal amounts, then the refunding loan application can be pulled as late as the week of pricing which is the week of October 29th. At that point, the VRA would not include the County's loan in the fall pool if at least the minimum level of savings can't be generated as specified in the County's attached authorizing ordinance. There have been no changes since the first reading held on September 24, 2024. FISCAL IMPACT: The callable bonds available for refunding total $15.385 million and are projected to yield an overall present value savings of five point two three percent (5.23%) based on current market conditions. Attachment A outlines the projected savings. The County's issuance costs associated with the refunding are estimated to be around $55,000, plus a share of VRA's issuance costs, and have been taken into consideration in calculating the net savings described above and in Attachment A.. STAFF RECOMMENDATION: Staff recommends approval of the ordinance. 194414510_4 CERTIFICATE OF CLERK The undersigned Clerk of the Board of Supervisors of the County of Roanoke, Virginia, hereby certifies that: 1. A regular meeting (the "Meeting") of the Board of Supervisors of the County of Roanoke, Virginia (the "Board"), was held on October 8, 2024, at which the following members were present and absent: PRESENT: ABSENT: 2. An Ordinance entitled "ORDINANCE OF THE BOARD OF SUPERVISORS OF THE COUNTY OF ROANOKE, VIRGINIA APPROVING THE REFINANCING OF LEASE TRANSACTIONS THAT ORIGINALLY FINANCED VARIOUS CAPITAL PROJECTS FOR THE COUNTY AND AUTHORIZING THE CONTINUED LEASING OF CERTAIN COUNTY-OWNED PROPERTY, THE EXECUTION AND DELIVERY OF PRIME LEASES AND LOCAL LEASE ACQUISITION AGREEMENT AND FINANCING LEASES, AND OTHER RELATED ACTIONS" was duly adopted at the Meeting by the recorded affirmative roll-call vote of a majority of all of the members elected to the Board, the ayes and nays being recorded in the minutes of the Meeting as shown below: MEMBER VOTE 3. Attached hereto is a true and correct copy of the foregoing ordinance as recorded in full in the minutes of the Meeting. 4. The attached ordinance has not been repealed, revoked, rescinded or amended and is in full force and effect on the date hereof. WITNESS my signature and the seal of the County of Roanoke, Virginia, this 8th day of October, 2024. ___________________________________ Clerk of the Board of Supervisors of the County of Roanoke, Virginia [SEAL] ORDINANCE OF THE BOARD OF SUPERVISORS OF THE COUNTY OF ROANOKE, VIRGINIA APPROVING THE REFINANCING OF LEASE TRANSACTIONS THAT ORIGINALLY FINANCED VARIOUS CAPITAL PROJECTS FOR THE COUNTY AND AUTHORIZING THE CONTINUED LEASING OF CERTAIN COUNTY-OWNED PROPERTY, THE EXECUTION AND DELIVERY OF PRIME LEASES AND LOCAL LEASE ACQUISITION AGREEMENT AND FINANCING LEASES, AND OTHER RELATED ACTIONS WHEREAS, by Ordinance 062513-9, enacted June 25, 2013, the Board of Supervisors (the "Board") of the County of Roanoke, Virginia (the "County"), authorized the financing of various capital improvements, including the construction and equipping of the Vinton Library, the refunding of a portion of the outstanding principal components of the rental payments due to Virginia Resources Authority ("VRA") from the County under the Financing Lease dated as of June 1, 2004, between the County and VRA, other capital projects of the County and the costs associated with the financing (collectively, the "2013 Projects"); WHEREAS, to arrange for the financing of the 2013 Projects, the Board entered into (1) an Amended and Restated Prime Lease dated as of June 27, 2013 (the "Original Prime Lease"), between the County and the VRA, and (2) the Local Lease Acquisition Agreement and Amended and Restated Financing Lease dated as of June 27, 2013 (the "2013 Financing Lease"); WHEREAS, VRA provided the funds to enter into the Original Prime Lease and the 2013 Financing Lease from the proceeds of its Infrastructure and State Moral Obligation Revenue Bonds (Virginia Pooled Financing Program), Series 2013B (the "2013 VRA Bonds"); WHEREAS, by Ordinance 032514-6 enacted March 25, 2014, the Board, authorized the refunding of all or a portion of the outstanding principal components of the Amended and Restated 2004A Payment Schedule under the 2013 Financing Lease, between the County and VRA and the costs associated with the financing (collectively, the "2014 Projects" and together with the 2013 Projects, the "Projects"); WHEREAS, to arrange for the financing of the 2014 Projects, the Board entered into a First Amendment and Supplement to Local Lease Acquisition Agreement and Amended and Restated Financing Lease dated as of April 17, 2014 (the "2014 Financing Lease"), between the County and VRA; WHEREAS, VRA provided the funds to enter into the 2014 Financing Lease from the proceeds of its Infrastructure and State Moral Obligation Revenue Bonds (Virginia Pooled Financing Program), Series 2014A (the "2014 VRA Bonds"); WHEREAS, VRA has advised the County that, subject to market conditions, the County can reduce the amounts payable by the County under the 2013 Financing Lease and the 2014 Financing Lease by entering into a refinancing transaction whereby VRA will refinance some or all of the 2013 VRA Bonds and the 2014 VRA Bonds allocable to the 2013 Financing Lease and the 2014 Financing Lease (the "Refinancing Transaction"); - 2 - WHEREAS, the Board, has determined that it is in the best interest of the County to pursue the Refinancing Transaction; WHEREAS, the Board is authorized, pursuant to Section 15.2-1800 of the Code of Virginia of 1950, as amended, to lease any improved or unimproved real estate held by the County; WHEREAS, the first reading of this ordinance was held on September 24, 2024, and the second reading was held on October 8, 2024; WHEREAS, VRA intends to issue its Infrastructure and State Moral Obligation Revenue Bonds (Virginia Pooled Financing Program), Series 2024C (the "VRA Bonds"), and to provide a portion of the proceeds to the County to enter into the Refinancing Transactions pursuant to the terms of a Second Amended and Restated Local Lease Acquisition Agreement and Financing Lease (or similar agreement, the "Financing Lease"), between the County and VRA; WHEREAS, the County will enter into a Second Amended and Restated Prime Lease (or similar agreement, the "Prime Lease") with VRA whereby the County will continue to lease the property subject to the Original Prime Lease, the 2013 Financing Lease and the 2014 Financing Lease (the public safety building) (the "Real Estate") and the associated improvements and property located thereon (the "Improvements") to VRA; WHEREAS, the County will enter into the Financing Lease with VRA pursuant to which VRA will lease the Real Estate and the Improvements back to the County and the County will make rental payments corresponding in amount and timing to the debt service on the portio n of the VRA Bonds issued to effect the Refinancing Transaction (the "Rental Payments"); WHEREAS, the County intends to pay the Rental Payments out of appropriations from the County's General Fund; WHEREAS, the Financing Lease shall indicate a proceeds requested (the "Proceeds Requested") of an amount sufficient to effect the Refinancing Transaction (subject to the parameters below) plus an amount necessary to pay the costs of closing the Refinancing Transaction (or such other amount as requested by the County and approved by VRA prior to the pricing of the VRA Bonds); WHEREAS, VRA's objective is to pay the County an amount which, in VRA's judgment, reflects the market value of the Rental Payments under the Financing Lease (the "VRA Purchase Price Objective"), taking consideration of such factors as the purchase price to be received by VRA for the VRA Bonds, the issuance costs of the VRA Bonds (consisting of the underwriters' discount and other costs incurred by VRA (collectively, the "VRA Costs")) and other market conditions relating to the sale of the VRA Bonds; WHEREAS, such factors may result in the County receiving an amount other than the par amount of the aggregate principal components of the Rental Payments under the Financing Lease and consequently the aggregate principal components of the Rental Payments under the Financing Lease may be greater than the Proceeds Requested in order to receive an amount of proceeds that is substantially equal to the Proceeds Requested; and - 3 - WHEREAS, the Prime Lease and the Financing Lease are referred to herein as the "Documents." NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE COUNTY OF ROANOKE, VIRGINIA: 1. Approval of Lease-Leaseback Arrangement. The lease-leaseback arrangement with VRA to accomplish the Refinancing Transaction is hereby approved. The County Administrator is authorized to determine the Real Estate and Improvements, as may be required by VRA, to be subject to the lease-leaseback arrangement. 2. Approval of Prime Lease. The leasing of the Real Estate and the Improvements by the County, as lessor, to VRA, as lessee, pursuant to the terms of the Prime Lease is hereby approved. The Prime Lease shall be in substantially the same form as the Original Prime Lease with such additions or changes as may be necessary or advisable to document the Refinancing Transaction. 3. Approval of the Financing Lease. The leasing of the Real Estate and the Improvements by VRA, as lessor, to the County, as lessee, pursuant to the terms of the Financing Lease is hereby approved. The Financing Lease shall be in substantially the same form as the 2013 Financing Lease and the 2014 Financing Lease with such additions or changes as may be necessary or advisable to document the Refinancing Transaction. 4. Approval of the Terms of the Rental Payments. (a) The Rental Payments set forth in the Financing Lease shall be subject to the following parameters: the Financing Lease shall be issued and sold to or at the direction of VRA on terms that VRA shall determine subject to the VRA Purchase Price Objective and market conditions described in the Recitals hereof; provided that (1) the Refinancing Transaction shall generate at least a 3% net present value savings of the principal amount being refinanced and (2) the final Rental Payment shall occur in a fiscal year not later than the final Rental Payment due under the 2013 Financing Lease and the 2014 Financing Lease, as applicable. The County Administrator is authorized and directed to select which components (if any) of the 2013 Financing Lease or the 2014 Financing Lease (or both) to include in the Refinancing Transaction; provided that the conditions set forth in this Ordinance are otherwise satisfied. (b) It is determined to be in the best interest of the County to accept the offer of VRA to enter into the Financing Lease with the County for an amount determined by VRA to be fair, subject to the conditions set forth in this Ordinance, which Financing Lease shall be executed by the Chairman of the Board (the "Chairman") and the County Administrator, or either of them. (c) The Chairman and the County Administrator, either of whom may act, are hereby authorized and directed to enter into the Financing Lease. - 4 - (d) The actions of the Chairman and the County Administrator in accepting the final terms of the Rental Payments shall be conclusive, and no further action shall be necessary on the part of the Board. 5. Other Payments under Financing Lease. The County agrees to pay all amounts required by the Financing Lease, including any amounts required by Section 5.1(b) of the Financing Lease, including the "Supplemental Interest," as provided in such section. 6. Execution and Recordation of Documents. The Chairman and the County Administrator, either of whom may act, are authorized and directed to execute the Documents and deliver them to the other parties thereto. The Chairman and the County Administrator, either of whom may act, are further authorized to cause the Documents, to be recorded in the Clerk's Office of the Circuit Court of Roanoke County. 7. Form of Documents. The County Administrator or the Chairman are each authorized and directed to determine the form of the Documents; provided the Documents are not inconsistent with this Resolution and are each authorized to execute the Documents in substantially such form. The execution and delivery of the Documents shall be conclusive evidence of the officer's approval. 8. Essentiality of the Projects and Real Estate. The Projects, the Real Estate and the Improvements are hereby declared to be essential to the efficient operation of the County, and the County anticipates that the Projects, the Real Estate and the Improvements will continue to be essential to the operation of the County during the term of the Financing Lease. 9. Annual Budget. While recognizing that it is not empowered to make any binding commitment to make Rental Payments and any other payments required under the Financing Lease beyond the current fiscal year, the Board hereby states its intent to make annual appropriations for future fiscal years in amounts sufficient to make all such payments and hereby recommends that future Boards do likewise during the term of the Financing Lease. The Board directs the County Administrator, or such other officer who may be charged with the responsibility for preparing the County's annual budget, to include in the budget request for each fiscal year during the term of the Financing Lease an amount sufficient to pay the Rental Payments and all other payments coming due under the Financing Lease during such fiscal year. If at any time during any fiscal year of the County throughout the term of the Financing Lease, the amount appropriated in the County's annual budget in any such fiscal year is insufficient to pay when due the Rental Payments and any other payments required under the Financing Lease, the Board directs the County Administrator, or such other officer who may be charged with the responsibility for preparing the County's annual budget, to submit to the Board at the next scheduled meeting, or as promptly as practicable but in any event within 45 days, a request for a supplemental appropriation sufficient to cover the deficit. 10. Rental Payments Subject to Appropriation. The County's obligation to make the Rental Payments and all other payments pursuant to the Financing Lease is hereby specifically stated to be subject to annual appropriation therefor by the Board, and nothing in this Ordinance or the Documents shall constitute a pledge of the full faith and credit nor taxing power of the County or compel the Board to make any such appropriation. - 5 - 11. Disclosure Documents. The County authorizes and consents to the inclusion of information with respect to the County to be contained in VRA's Preliminary Official Statement and VRA's Official Statement in final form, both to be prepared in connection with the sale of the VRA Bonds. If appropriate, such disclosure documents shall be distributed in such manner and at such times as VRA shall determine. The County Administrator is authorized and directed to take whatever actions are necessary and/or appropriate to aid VRA in ensuring compliance with Securities and Exchange Commission Rule 15c2-12. 12. Tax Documents. The County Administrator and the Director of Finance and Management Services, either of whom may act, is authorized to execute a Nonarbitrage Certificate and Tax Compliance Agreement and/or any related document (the "Tax Documents") setting forth the expected use and investment of the proceeds of the VRA Bonds to be received pursuant to the Documents and containing such covenants as may be necessary in order for the County and/or VRA to comply with the provisions of the Internal Revenue Code of 1986, as amended (the "Tax Code"), with respect to the VRA Bonds and the Documents including the provisions of Section 148 of the Tax Code and applicable regulations relating to "arbitrage bonds." The County covenants that the proceeds of the VRA Bonds to be received pursuant to the Documents will be invested and expended as set forth in the Tax Documents, to be delivered simultaneously with the issuance and delivery of the Financing Lease and that the County shall comply with the other covenants and representations contained therein. 13. Other Actions. All other actions of the officers of the County in conformity with the purpose and intent of this Ordinance are hereby approved and confirmed. The officers of the County are hereby authorized and directed to execute and deliver all certificates and instruments and to take all such further action as may be considered necessary or desirable in connection with the execution and delivery of the Documents. 14. SNAP Investment Authorization. The County has heretofore received and reviewed the Information Statement (the "Information Statement") describing the State Non- Arbitrage Program of the Commonwealth of Virginia ("SNAP") and the Contract Creating the State Non-Arbitrage Program Pool I (the "Contract"), and the County has determined to authorize the Director of Finance and Management Services to utilize SNAP in connection with the investment of the proceeds of the lease-leaseback transaction if the Director of Finance and Management Services determines that the utilization of SNAP is in the best interest of the County. The Board acknowledges that the Treasury Board of the Commonwealth of Virginia is not, and shall not be, in any way liable to the County in connection with SNAP, except as otherwise provided in the contract creating the investment program pool. 15. Evidence of Approval. The approval or determination of all the details and provisions of the Documents and all other documents, instruments or certificates executed under the authority of this Resolution shall be evidenced conclusively by the execution and delivery of the Documents or other items by the officer or officers authorized hereby. 16. Further Actions. The Board hereby authorizes and directs the County Administrator and the Director of Finance and Management Services and such other officers and agents of the County as may be designated by either of them to take any further actions as they deem necessary or advisable regarding the Documents and the execution, delivery and - 6 - performance of the Documents and closing documents and certificates. All such actions previously taken by the officers and agents of the County are ratified and confirmed. The Board hereby designates the County Administrator and the Director of Finance and Management Services as the County's authorized representatives for purposes of the Financing Lease. 17. Effective Date. This Ordinance shall take effect immediately. 1| Potential Refunding of VRA Bonds County of Roanoke, Virginia Refunding of VRA Series 2013B & Series 2014A 9/4/2024 Market Rates -Preliminary and Subject to Change Current Refunding in the Public Market Series 2013B (Infrastructure) 2013B (Moral Obligation) 2014A (Infrastructure) 2014A (Moral Obligation)Total Delivery Date 11/20/2024 11/20/2024 11/20/2024 11/20/2024 Maturities Refunded 2025-2033 2025-2033 2025-2033 2025-2033 Par Amount Refunded $6,775,000 $2,910,000 $3,980,000 $1,720,000 $15,385,000 TIC 2.69%2.74%2.75%2.80%2.73% Average Annual Savings $45,000 $15,000 $25,000 $7,000 $92,000 Gross Savings $448,627 $147,285 $252,729 $68,750 $917,391 Present Value Savings ($)$398,345 $130,225 $215,577 $60,602 $804,749 Present Value Savings (%)5.88%4.48%5.42%3.52%5.23% Sensitivity Analysis -NPV Savings (+) 25 Basis Points 4.90%3.50%3.73%1.85%3.99% (-) 25 Basis Points 6.87%5.47%7.14%5.22%6.49% Attachment A 2| Estimated Annual Savings County of Roanoke, Virginia Refunding of VRA Series 2013B & Series 2014A - 9/4/2024 Market Rates -Preliminary and Subject to Change Fiscal Year Ending Prior Net Debt Service Service Refunding Expenses Refunding Net Cash Flow Savings Present Value 06/30/2025 $ 325,766 $ 312,832 $ 7,821 $ 320,653 $ 5,113 $ 5,051 06/30/2026 2,037,294 1,947,500 16,688 1,964,188 73,106 71,700 06/30/2027 2,037,125 1,942,000 15,050 1,957,050 80,075 76,411 06/30/2028 2,038,541 1,953,000 13,325 1,966,325 72,216 67,125 06/30/2029 2,041,834 1,950,250 11,506 1,961,756 80,078 72,403 06/30/2030 2,037,747 1,953,750 9,594 1,963,344 74,403 65,441 06/30/2031 2,035,666 1,894,750 7,619 1,902,369 133,297 113,705 06/30/2032 2,043,959 1,907,875 5,572 1,913,447 130,513 108,260 06/30/2033 2,036,722 1,896,750 3,419 1,900,169 136,553 110,148 06/30/2034 2,034,572 1,901,375 1,159 1,902,534 132,038 103,573 Total $18,669,225 $17,660,082 $91,752 $17,751,834 $917,391 $793,817 Savings Summary Net PV Savings Page 1 of 2 ACTION NO. ITEM NO. H.10 MEETING DATE: AGENDA ITEM: SUBMITTED BY: APPROVED BY: ISSUE: Town of Vinton’s Virginia Erosion and Stormwater Management Program (VESMP) BACKGROUND: DISCUSSION: Page 2 of 2 Standards, Hydrologic Design, and Best Management Practices (BMPs). As of August 1st, 2024, the County of Roanoke became the Authority and performs the duties of the local VESMP Authority as set forth in Chapter 8.1 of the County of Roanoke Code, § 62.1-44.15:27 of the Code of Virginia, and 9 VAC 25-875, or as set forth in such ordinances, statutes, and regulations that are enacted to succeed the above. The Town has determined that it would be beneficial for the County to continue to operate as the local VESMP Authority in the Town, and the County is willing to serve in this capacity. As of September 17, 2024, the Town adopted the attached Erosion and Stormwater Management (ESM) ordinance that recognizes the County as the local VESMP Authority. Upon execution of the MOU by the two parties and approval by the Virginia State Water Control Board, the County shall become the local VESMP Authority in the Town and the previous agreements between the Town and the County concerning ESC and SWM will be voided and superseded by the MOU. The MOU may be amended at any time by mutual consent of the parties, in writing as per the terms and conditions listed in the attached agreement. FISCAL IMPACT: None STAFF RECOMMENDATION: Staff recommends that the Board approve the Town of Vinton's request and the attached resolution for the County to become the Town's VESMP Authority. 1 RESOLUTION NO. 2612 AT A REGULAR MEETING OF THE VINTON TOWN COUNCIL, HELD ON TUESDAY, SEPTEMBER 17, 2024, AT 6:00 P.M., IN THE COUNCIL CHAMBERS OF THE VINTON MUNICIPAL BUILDING, LOCATED AT 3ll S. POLLARD STREET, VINTON, VIRGINIA. A RESOLUTION AUTHORIZING THE TOWN OF VINTON TO ENTER A MEMORANDUM OF UNDERSTANDING WITH THE COUNTY OF ROANOKE, FOR THE COUNTY OF ROANOKE TO ACT AS THE VIRGINIA EROSION AND STORMWATER MANAGEMENT PROGRAM AUTHORITY FOR THE TOWN OF VINTON. WHEREAS, on February 23, 2016, Roanoke County Board of Supervisors adopted Resolution 022316-2 authorizing the County of Roanoke to enter a Memorandum of Understanding (MOU) with the Town of Vinton, for the County to act as the Virginia Stormwater Management Program (VSMP) Authority and to continue to act as the Virginia Erosion and Sediment Control Program (VESCP) Authority for the Town of Vinton, and WHEREAS, on April 6, 2016, the Vinton Town Council adopted Resolution 2136, authorizing the Interim Town Manager to enter a Memorandum of Understanding, on behalf of the Town, with the County of Roanoke, for the County to act as the Virginia Stormwater Management Program (VSMP) Authority and to continue to act as the Virginia Erosion and Sediment Control Program (VESCP) Authority for the Town of Vinton, and WHEREAS, on July 1, 2024, Chapters 68 and 758 of the 2016 Acts of Assembly (referred to as the "Consolidation Bill") become effective which combines the stormwater management and erosion and sediment control requirements under the Virginia Erosion and Stormwater Management Act (VESMA); and WHEREAS, with the Consolidation Bill and VESM Regulation becoming effective on July 1, 2024, local ordinances for the administration of a Virginia Erosion and Sediment Control Program (VESCP) or Virginia Stormwater Management Program (VSMP) had to be updated to reflect both the new law and regulations; and WHEREAS, because Roanoke County is the VESCP and VSMP Authority for the Town of Vinton, and the Roanoke County Code had to be updated to reflect the new law and regulations; and WHEREAS, on July 9, 2024, Roanoke County Board of Supervisors adopted Ordinance 070924-3 amending Chapter 8.1 of the County Code and repealing Chapter 23 of the County Code to create a consolidated Erosion and Stormwater Management Program (ESMP) Ordnance; and WHEREAS, the consolidated Chapter 8.1 - Erosion and Stormwater Management Program (ESMP) of the Roanoke County Code, under Section 8.1-1 Title, Purpose, and Authority, states 2 that the provisions of the Chapter 8.1 shall be applicable within the corporate limits of the Town of Vinton; and WHEREAS, the County is willing to serve as the Town' s VESMP Authority for the Town pursuant to §62.1-44.15:27(B) of the Code of Virginia, 1950, as amended; and NOW THEREFORE, BE IT RESOLVED that the Vinton Town Council does hereby authorize the Town Manager to enter a MOU, on behalf of the Town, with Roanoke County, upon a form approved by the Town Attorney, for the County to act as the VESMP Authority for the Town of Vinton. This Resolution adopted on motion made by Vice Mayor Stovall, seconded by Council Member Mullins, with the following votes recorded: AYES: Liles, McCarty, Mullins, Stovall, Grose NAYS: None APPROVED: _____________________________________ Bradley E. Grose, Mayor ATTEST: _____________________________________ Antonia Magallon, Town Clerk adley E.se, Mayo 1 ORDINANCE NO. 1060 AT A REGULAR MEETING OF THE VINTON TOWN COUNCIL, HELD ON TUESDAY, SEPTEMBER 17, 2024, AT 6:00 P.M., IN THE COUNCIL CHAMBERS OF THE VINTON MUNICIPAL BUILDING, 311 SOUTH POLLARD STREET, VINTON, VIRGINIA. AN ORDINANCE AMENDING CHAPTER 79, STORMWATER MANAGEMENT, OF THE VINTON TOWN CODE, TO ADOPT ROANOKE COUNTY’S CONSOLIDATED EROSION AND STORMWATER MANAGEMENT PROGRAM ORDINANCE WHICH SHALL BE APPLICABLE WITHIN THE CORPORATE LIMITS OF THE TOWN OF VINTON AND DESIGNATING ROANOKE COUNTY AS THE VIRGINIA EROSION AND STORMWATER MANAGEMENT PROGRAM AUTHORITY WITHIN THE CORPORATE LIMITS OF THE TOWN. WHEREAS, on May 20, 2014, the Vinton Town Council adopted an ordinance to establish Chapter 79 – Stormwater Management, to comply with the Virginia Stormwater Management (SWM) Act, Virginia Stormwater Management Program (VSMP) and Virginia Erosion and Sediment Control Program (VESCP) regulations. As of July 1, 2014, the Town of Vinton became the local VSMP Authority; and WHEREAS, on April 5, 2016, the Vinton Town Council adopted Resolution No. 2136 for the Interim Town Manager to enter and execute a Memorandum of Understanding (MOU) with Roanoke County for the County to act as the Town’s VSMP Authority and to continue to be the Town’s VESCP Authority. The MOU was signed by both parties on March 1, 2016, and April 8, 2016, respectively; and WHEREAS, on April 19, 2016, Vinton Town Council amended Chapter 79 of the Town of Vinton Code adopting the Roanoke County’s Stormwater Management and Erosion and Sediment Control ordinances, including all the required regulatory changes adopted by the Commonwealth of Virginia and designating the County as the Town’s Virginia Stormwater Management Program (VSMP) and Virginia Erosion and Sediment Control Program (VESCP) Authority within the corporate limits of the Town of Vinton; and WHEREAS, on June 22, 2023, the State Water Control Board approved and adopted the Virginia Erosion and Stormwater Management (VESM) Regulation (9 VAC 25-875) and approved the repeal of the Erosion and Sediment Control Regulation (9 VAC 25- 840), Erosion and Sediment Control and Stormwater Management Certification Regulations (9 VAC 25-850), and the Virginia Stormwater Management Program Regulation (9 VAC 25-870), effective July 1, 2024; and WHEREAS, on July 1, 2024, Chapters 68 and 758 of the 2016 Acts of Assembly became effective which combined the stormwater management and erosion and sediment control requirements under the Virginia Erosion and Stormwater Management Act (VESMA), and 2 WHEREAS, with the Consolidation Bill and VESM Regulation becoming effective on July 1, 2024, local ordinances for the administration of a Virginia Erosion and Sediment Control Program (VESCP) or Virginia Stormwater Management Program (VSMP) must be updated to reflect both the new law and regulations; and WHEREAS, because Roanoke County administers a VESCP and a VSMP, the Roanoke County Code needs to be updated to reflect the new law and regulations; and WHEREAS, the Roanoke County Code has been amended to consolidate erosion and stormwater management control provisions (the new consolidated ordinance to become Chapter 8.1 of the Roanoke County Code); and WHEREAS, the Roanoke County Board of Supervisors’ first reading of the consolidated Erosion and Stormwater Management Ordinance was held on June 11, 2024, and the second reading and public hearing of the Ordinance was held on July 9, 2024; and WHEREAS, Roanoke County’s consolidated Erosion and Stormwater Management Ordinance was adopted on July 9, 2024, and became effective on August 1, 2024; and WHEREAS, Roanoke County is willing to serve as the Town's VESMP Authority and the Town recognizes the efficiency and benefits to the Town in allowing the Roanoke County to serve as the Town’s VESMP Authority; and WHEREAS, the Town desires to amend Chapter 79 of the Town of Vinton Code to adopt Roanoke County's consolidated Erosion and Stormwater Management (ESM) Ordinance, as amended, by reference and to designate Roanoke County as the local VESMP Authority within the corporate limits of the Town. NOW THEREFORE BE IT ORDAINED by the Town Council of the Town of Vinton, that: 1) Roanoke County's consolidated Erosion and Stormwater Management Program Ordinance, Chapter 8.1 - Erosion and Stormwater Management Program of the Code of Roanoke County, Virginia, shall be applicable with the corporate limits of the Town of Vinton; and 2) Roanoke County is designated as the Town’s Virginia Erosion and Stormwater Management Program Authority; and 3) Article I – “Stormwater Management”, Section 79-1 and Article II – Erosion and Sediment Control and Steep Slope Development, Section 79-49 of Chapter 79 of the Town Code are hereby repealed; and 4) Vinton Town Code, Chapter 79 – Stormwater Management, is hereby amended and readopted to read as follows: CHAPTER 79 STORMWATER MANAGEMENT 3 INTRODUCTION The Town of Vinton finds that inadequate management of stormwater runoff from land-disturbing activities and development in watersheds increases flood flows and velocities, erodes and/or silts stream channels, pollutes water, overloads existing drainage facilities, undermines floodplain management in downstream communities, reduces groundwater recharge, and threatens public safety. More specifically, surface water runoff can carry pollutants into receiving waters. The Roanoke River and many of its tributaries inside the Town are listed as impaired waters by the Virginia Department of Environmental Quality (DEQ). Many future problems can be avoided through proper stormwater management, and the Town is dedicated to preventing the damaging effects that uncontrolled stormwater may present. The lands and waters of Town are valuable natural resources that need to be protected. The Town finds that it is in the public interest to establish a stormwater management program. Pursuant to Virginia Code § 62.1-44.15:27, this ordinance is part of an initiative to integrate the Town’s stormwater management requirements with the Town’s erosion and sediment control (Chapter 35) and floodplain management (Appendix B. Zoning Ordinance, Article IV, Division 13, Section 4-65 through Section 4-73) requirements into a unified stormwater program. The unified stormwater program is intended to facilitate the submission and approval of plans, issuance of permits, payment of fees, and coordination of inspection and enforcement activities into a more convenient and efficient manner for both the Town of Vinton and those responsible for compliance with these programs. ARTICLE I. STORMWATER MANAGEMENT Sec. 79-1. Title and Authority (a) This ordinance shall be known as the “Stormwater Management Ordinance of the Town of Vinton, Virginia.” The Town of Vinton, Virginia, hereby adopts the Stormwater Management Ordinance of the County of Roanoke, Virginia, in its entirety as set forth in Roanoke County Code, Chapter 23, Stormwater Management, as amended from time to time, which shall be applicable within the corporate limits of the Town of Vinton. (b) Pursuant to § 62.1-44.15:27 of the Code of Virginia, the Town of Vinton hereby establishes a Virginia Stormwater Management Program (VSMP) for land-disturbing activities and adopts the applicable Regulations that specify standards and specifications for VSMPs promulgated by the State Water Control Board (State Board) for the purposes set out in 23- 1.2 of Roanoke County Code, Chapter 23. The Town of Vinton hereby designates Roanoke County as the local Virginia Stormwater Management Program (VSMP) Authority within the corporate limits of the town and its Director of Community Development as the Administrator of the town’s Virginia Stormwater Management Program. (c) The Town of Vinton designates Roanoke County, Virginia, as its agent for the purpose of enforcing all stormwater facility maintenance agreements, agreements in lieu of a 4 stormwater management plan, and stormwater management plans in effect prior to the effective date of this ordinance. Sec. 79-2 – 79-48. Reserved Sec. 79-49. - Title, purpose and authority. (a) This article shall be known as the "Erosion and Sediment Control and Steep Slope Development Ordinance of the Town of Vinton, Virginia." The purpose of this article is to conserve the land, water, air and other natural resources of the county by establishing requirements for the control of erosion and sedimentation, and by establishing requirements for development of steep slopes, and by establishing procedures whereby these requirements shall be administered and enforced. This article is authorized by the Code of Virginia, title 10.1, chapter 5, article 4 (§ 10.1-560 et seq.), known as the Virginia Erosion and Sediment Control Law. (b) Pursuant to Commonwealth of Virginia enabling legislation, Article 2.4, Chapter 3.1 of the Title 62.1; and Code of Chapter 756 and 793; Roanoke County is the local Virginia Erosion Sediment Control Program (VESCP) Authority within the county and the town, and regulates stormwater runoff from construction sites. Article I. Erosion and Stormwater Management Program Section. 79-1. – Title, purpose and authority. (a) This article shall be known as the "Erosion and Stormwater Management Ordinance of the Town of Vinton, Virginia." The Town of Vinton, Virginia, hereby adopts the Erosion and Stormwater Management Ordinance of the County of Roanoke, Virginia, in its entirety as set forth in Roanoke County Code, Chapter 8.1 – Erosion and Stormwater Management of the Code of Roanoke County, Virginia, as amended from time to time, which shall be applicable within the corporate limits of the Town of Vinton. (b) Town of Vinton designates Roanoke County, Virginia, as its agent for the purpose of enforcing this Erosion and Stormwater Management Ordinance. Sec. 79-50. – Applicability of chapter in town. The provisions of Roanoke County Code, Chapter 8.1 – Erosion and Stormwater Management Program, as amended from time to time, shall be applicable within the corporate limits of the Town. Administrative procedures and review fees may be established to accommodate the review of plans for development located within the Town. AND BE IT FURTHER ORDAINED by the Town Council of the Town of Vinton that this Ordinance shall become effective immediately This Ordinance adopted on motion made by Council Member McCarty and seconded by Council Member Liles, with the following votes recorded: 5 AYES: Liles, McCarty, Mullins, Stovall, Grose NAYS: None APPROVED: _______________________ Bradley E. Grose, Mayor ATTEST: ___________________________________ Antonia Arias-Magallon, Town Clerk adle Grose Ma or ______________________________ Page 1 of 2 AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER ON TUESDAY, OCTOBER 8, 2024 RESOLUTION AUTHORIZING THE COUNTY OF ROANOKE TO ENTER INTO A MEMORANDUM OF UNDERSTANDING WITH THE TOWN OF VINTON TO ACT AS THE VIRGINIA EROSION AND STORMWATER MANAGEMENT PROGRAM (VESMP) AUTHORITY FOR THE TOWN OF VINTON WHEREAS, Roanoke County has served as the Virginia Stormwater Management Program (VSMP) Authority and Virginia Erosion and Sediment Control Program (VESCP) Authority for the Town of Vinton since at least 2016 and has been responsible for implementing procedures whereby stormwater requirements related to water quality and quantity are administered and enforced; and WHEREAS, Roanoke County currently reviews and inspects new land disturbing activities on behalf of the Town of Vinton for conformance with the Stormwater Management Design Standards, Hydrologic Design, and Best Management Practices (BMPs); and WHEREAS, on July 1, 2024, Chapters 68 and 758 of the 2016 Acts of Assembly (referred to as the "Consolidation Bill") bec ame effective which combined the stormwater management and erosion and sediment control requirements under the Virginia Erosion and Stormwater Management Act (VESMA); and WHEREAS, with the Consolidation Bill becoming effective on July 1, 2024, local ordinances for the administration of a Virginia Erosion and Sediment Control Program (VESCP) or Virginia Stormwater Management Program (VSMP) had to be updated to reflect both the new law and regulations; and Page 2 of 2 WHEREAS, because Roanoke County administers a VESCP and a VSMP Authority, on July 9, 2024 the Roanoke County Board of Supervisors adopted an ordinance amending Chapter 8.1 of the County Code and repealing Chapter 23 of the County Code to create a consolidated Erosion and Stormwater Management Program (ESMP) Ordnance; and WHEREAS, the consolidated Chapter 8.1 - Erosion and Stormwater Management Program (ESMP) of the Roanoke County Code states that the provisions of Chapter 8.1 shall be applicable within the corporate limits of the Town of Vinton; and WHEREAS, the Town of Vinton has determined that it would be beneficial for the County to continue to operate as the local Virginia ESMP Authority in the Town of Vinton, and the County is willing to serve as such; and WHEREAS, a new Memorandum of Understanding between the County of Roanoke and the Town of Vinton is necessary; and WHEREAS, a new Memorandum of Understanding (attached to this resolution as Attachment A) has been prepared and reviewed by staff, and has also been executed by the Town of Vinton. NOW, THEREFORE, BE IT RESOLVED by the Board of Supervisors of Roanoke County, as follows: 1. The Memorandum of Understanding attached to this resolution as Attachment A is hereby approved, and 2. The County Administrator, Deputy County Administrator, or Assistant County Administrator, any of whom may act, are authorized to execute the Memorandum of Understanding on behalf of the Board. Capital Unappropriated  % of Board Expenditure Balance Revenues Contingency Contingency Reserves Unaudited balance as of June 30, 2024 29,191,800$      ‐$                   ‐$                   9,058,432$     Approved Sources: Appropriated from 2024‐25 budget (Ordinance 052824‐3.a)‐                          50,000          ‐                      93,647             Appropriated from 2023‐24 budget amendment (Ordinance 072324‐6) 2,022,180          ‐                    650,291        1,500,000          Addition of 2023‐24 operations and close out of completed projects ‐                           ‐                     ‐                      158,263           Approved Uses:  Appropriated for 2024‐25 budget (Ordinance 052824‐3.b)‐                           ‐                     ‐                      (5,159,423)       Appropriated for 2024‐25 budget (Ordinance 052824‐3.b)‐                           ‐                     ‐                      (93,647)             MOU regarding the joint capital funding approved on April 11, 2023 ‐                           ‐                     ‐                      (5,000,000)      Balance at October 8, 2024 31,213,980$     12.0% 50,000$       650,291$      557,272$         County of Roanoke Unappropriated Balance, Board Contingency, and Capital Reserves Fiscal Year 2024‐2025 General Government Changes in outstanding debt for the fiscal year to date were as follows: Unaudited Outstanding Outstanding June 30, 2024 Additions Deletions October 8, 2024 VPSA School Bonds 69,781,182$ -$ 7,019,794$ 62,761,388$ Lease Revenue Bonds 78,395,000 - 4,630,000 73,765,000 Subtotal 148,176,182 - 11,649,794 136,526,388 Premiums 11,056,810 - - 11,056,810 159,232,992$ -$ 11,649,794$ 147,583,198$ Submitted By Laurie L. Gearheart Director of Finance and Management Services Approved By Richard L. Caywood County Administrator Page 1 of 1 ACTION NO. ITEM NO. L.1 AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER MEETING DATE: October 8, 2024 AGENDA ITEM: Work session to update the Board of Supervisors on the status of Broadband projects within Roanoke County SUBMITTED BY: Madeline Hanlon Assistant to County Administrator APPROVED BY: Richard L. Caywood County Administrator ISSUE: This time has been set aside to review Broadband projects with the Board of Supervisors AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE COUNTY, VIRGINIA, HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER ON TUESDAY, OCTOBER 8, 2024 RESOLUTION CERTIFYING THE CLOSED MEETING WAS HELD IN CONFORMITY WITH THE CODE OF VIRGINIA WHEREAS, the Board of Supervisors of Roanoke County, Virginia has convened a closed meeting on this date pursuant to an affirmative recorded vote and in accordance with the provisions of The Virginia Freedom of Information Act; and WHEREAS, Section 2.2-3712 of the Code of Virginia requires a certification by the Board of Supervisors of Roanoke County, Virginia, that such closed meeting was conducted in conformity with Virginia law. NOW, THEREFORE, BE IT RESOLVED, that the Board of Supervisors of Roanoke County, Virginia, hereby certifies that, to the best of each member’s knowledge: 1. Only public business matters lawfully exempted from open meeting requirements by Virginia law were discussed in the closed meeting which this certification resolution applies; and 2. Only such public business matters as were identified in the motion convening the closed meeting were heard, discussed or considered by the Board of Supervisors of Roanoke County, Virginia.