HomeMy WebLinkAbout10/14/2025 - RegularPage 1 of 4
anokeCounty
INVOCATION: Pastor Johnny Crane, Villa Heights 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 14, 2025
Page 2 of 4
Good afternoon and welcome to our meeting for October 14, 2025. Regular meetings
are held on the second and fourth Tuesday at 2:00 p.m. Public hearings are held at
6:00 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 Friday 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 declaring October 23-31, 2025 as Red Ribbon Week in the County
of Roanoke. (Adam T. Neal, Director, Roanoke Area Youth Substance Abuse
Coalition)
D.APPOINTMENTS
1.Roanoke Valley Resource Authority (RVRA)(At-Large):
Todd Simmons - term to expire December 31, 2029
Steve Bandy - term to expire December 31, 2029
E.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
Roanoke County
Board of Supervisors
Agenda
October 14, 2025
Page 3 of 4
ITEM WILL BE REMOVED FROM THE CONSENT AGENDA AND WILL BE
CONSIDERED SEPARATELY
1.Approval of minutes – September 23, 2025
2.Ordinance to accept and appropriate grant funds in the amount of
$497,400 from the Virginia Department of Fire Programs for the Aid to
Localities Funds (VDFP). (Second Reading)
3.Ordinance to accept and appropriate grant funds in the amount of
$150,000 from Virginia 9-1-1 Services Board for NG911 costs. (First
Reading and Request for Second Reading)
4.Ordinance to accept and appropriate grant funds in the amount of
$340,857.02 from Virginia 9-1-1 Services Board for regional
enhancements to improve operational efficiencies. (First Reading and
Request for Second Reading)
5.Resolution accepting and approving recommended changes to the
Comprehensive Financial Policy.
6.Request to approve the Board of Supervisors budget development
calendar for fiscal year 2026-2027.
7.Request to reallocate $315,000 from Bonsack Fire Station Project to
Palmer Green Circle Drainage Project.
8.Request to approve revised Parks, Recreation and Tourism Advisory
Commission Bylaws.
Page 4 of 4
3.Paul M. Mahoney
4.Tammy E. Shepherd
5.David F. Radford
I.WORK SESSION
1.Work session for the Board with representatives from the Roanoke Regional
Partnership on the State of Talent Attraction presentation. (Julia Boas, Director of
Business Investment)
J.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 the
five magisterial districts.
K. CERTIFICATION RESOLUTION
L. ADJOURNMENT
Page 1 of 1
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: October 14, 2025
AGENDA ITEM: Proclamation declaring October 23-31, 2025 as Red Ribbon
Week in the County of Roanoke
SUBMITTED BY: Rhonda Perdue
Chief Deputy Clerk to the Board of Supervisors
APPROVED BY: Richard L. Caywood
County Administrator
ISSUE:
Proclaiming October 23-31, 2025, as Red Ribbon Week in the County of Roanoke
BACKGROUND:
Citizens of the Roanoke Valley will be asked to take a stand against drug use and risky
behaviors through the observance of Red Ribbon Week. Adam Neal, Director, Roanoke
Area Youth Substance Abuse Coalition will be in attendance to accept the proclamation.
WHEREAS,
WHEREAS,
WHEREAS,
WHEREAS,
WHEREAS,
WHEREAS,
DECLARING OCTOBER 23 THROUGH OCTOBER 31, 2025, AS
RED RIBBON WEEK IN THE COUNTY OF ROANOKE
alcohol and other drug abuse in this nation has reached epidemic stages;
and
it is imperative that visible, unified prevention education efforts by
community members be launched to eliminate the demand for drugs; and
the National Red Ribbon Campaign offers citizens the opportunity to
demonstrate their commitment to drug-free lifestyles (no use of illegal
drugs); and
the National Red Ribbon Campaign will be celebrated in every community
in America during "Red Ribbon Week", October 23-31, 2025; and
business, government, parents, law enforcement, media, medical, religious
institutions, schools, senior citizens, service organization and youth will
demonstrate their commitment to healthy, drug-free lifestyles by wearing
and displaying red ribbons during this week-long campaign; and
the County of Roanoke further encourages its citizens to participate in drug
prevention education activities, not only during Red Ribbon Week, but all
year long.
NOW, THEREFORE, We, The Board of Supervisors of Roanoke County, Virginia on behalf of
all of its citizens, do hereby proclaim October 23-31, 2025, as RED
RIBBON WEEK in Roanoke County, Virginia.
Presented this 14th day of October 2025
David F. Radford
Phil C. North
Martha B. Hooker
Paul M. Mahoney
Tammy E. Shepherd
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 14, 2025
AGENDA ITEM: Confirmation of appointments to the Roanoke Valley
Resource Authority (RVRA)(At-Large)
SUBMITTED BY: Rhonda Perdue
Chief Deputy Clerk to the Board of Supervisors
APPROVED BY: Richard L. Caywood
County Administrator
ISSUE:
Confirmation of appointments to the Roanoke Valley Resource Authority
BACKGROUND:
Todd Simmons and Steve Bandy’s four-year term on this Authority expires December
31, 2025.
DISCUSSION:
It is the consensus of the Board to reappoint Mr. Simmons and Mr. Bandy to additional
four-year terms to expire December 31, 2029.
FISCAL IMPACT:
There is no fiscal impact associated with this item.
STAFF RECOMMENDATION:
Staff recommends approval of these appointments.
Page 1 of 1
Page 1 of 2
A T A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE
COUNTY, VIRGINIA, HELD AT THE ROANOKE COUNTY ADMINISTRATION
CENTER ON TUESDAY, OCTOBER 14, 2025
RESOLUTION APPROVING AND CONCURRING IN CERTAIN ITEMS SET
FORTH ON THE BOARD OF SUPERVISORS AGENDA FOR THIS DATE
DESIGNATED AS ITEM E - 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 14,
2025, designated as Item E - Consent Agenda be, and hereby is, approved and concurred
in as to each item separately set forth in said section designated Items 1 through 8
inclusive, as follows:
1.Approval of minutes – September 23, 2025
2.Ordinance to accept and appropriate grant funds in the amount of $497,400
from the Virginia Department of Fire Programs for the Aid to Localities
Funds (VDFP). (Second Reading)
3.Ordinance to accept and appropriate grant funds in the amount of $150,000
from Virginia 9-1-1 Services Board for NG911 costs. (First Reading and
Request for Second Reading)
4.Ordinance to accept and appropriate grant funds in the amount of
$340,857.02 from Virginia 9-1-1 Services Board for regional enhancements
to improve operational efficiencies. (First Reading and Request for Sec ond
Reading)
5.Resolution accepting and approving recommended changes to the
Comprehensive Financial Policy.
6.Request to approve the Board of Supervisors budget development calendar
for fiscal year 2026-2027.
7.Request to reallocate $315,000 from Bonsack Fire Station Project to Palmer
Green Circle Drainage Project.
Page 2 of 2
8. Request to approve revised Parks, Recreation and Tourism Advisory
Commission Bylaws.
Page 1 of 6
Please Note: There is no 6:00 p.m. evening session because there are no public
hearings scheduled.
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 2025. 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 Hooker, North, Mahoney, Shepherd, Radford
Absent: None
Staff Present: Richard L. Caywood, County Administrator; Rebecca
Owens, Deputy County Administrator; Doug Blount,
Assistant County Administrator; Peter S. Lubeck, County
Attorney; Amy Whittaker, Public Information Officer and
Rhonda D. Perdue, Chief Deputy Clerk to the Board
Staff Absent: Madeline Hanlon, Community Engagement Director
B.REQUESTS TO POSTPONE, ADD TO OR CHANGE THE ORDER OF AGENDA
ITEMS
Mr. Caywood requested to add as Item L.2, a closed session pursuant to Section
2.2-3711(A)(19) of the Code of Virginia for the Board to discuss plans and to receive
information from staff and law-enforcement officials regarding the security of
Roanoke County governmental buildings and the safety of persons using such
buildings.
No objections were made to the additional item; the agenda was amended as
requested.
Roanoke County
Board of Supervisors
Minutes
September 23, 2025 – 2:00 p.m.
Page 2 of 6
C. PROCLAMATIONS, RESOLUTIONS, RECOGNITIONS, AND AWARDS
Action No. 092325-1 Item C.1
1. Recognition of General Services staff on winning a 2025 VACo Achievement
Award for Smart Trash. (Ashley King, Director of General Services)
Recognition given to General Services staff.
D. NEW BUSINESS
Action No. 092325-2 Item D.1
1. Resolution requesting the Roanoke Valley Transportation Planning Organization
fund four projects for the Fiscal Year 2027-2032 Surface Transportation Block
Grant and Carbon Reduction Programs. (Megan Cronise, Assistant Director of
Planning)
Supervisor Hooker moved to adopt the resolution. Supervisor Mahoney seconded
the motion. Motion approved.
Ayes: Supervisors Hooker, North, Mahoney, Shepherd, Radford
Nays: None
E. SECOND READING OF ORDINANCE
Action No. 092325-3 Item E.1
1. Ordinance amending Chapter 8.1 (EROSION AND STORMWATER
MANAGEMENT PROGRAM) of the Roanoke County Code. (Peter S. Lubeck,
County Attorney) (Second Reading)
Supervisor North moved to approve the ordinance. Supervisor Radford seconded
the motion. Motion approved.
Ayes: Supervisors Hooker, North, Mahoney, Shepherd, Radford
Nays: None
F. APPOINTMENTS
Action No. 092325-4 Item F.1-2
1. Community Policy and Management Team (CPMT)
Sergeant Stephen Voss – Roanoke County Law Enforcement – No term limit
2. Economic Development Authority (By District)
Michael Cagle – Cave Spring Magisterial District – Expires September 26, 2029
Page 3 of 6
Mike Altizer – Vinton Magisterial District – Expires September 26, 2029
Supervisor Mahoney moved to approve all appointments. Supervisor Shepherd
seconded the motion. Motion approved.
Ayes: Supervisors Hooker, North, Mahoney, Shepherd, Radford
Nays: None
G. CONSENT AGENDA
Action No. 092325-5.a-i Item G-1-9
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. 092325-5.a Item G.1
1. Approval of minutes – September 9, 2025
Action No. 092325-5.b Item G.2
2. Ordinance to appropriate funds in the amount of $70,806.73 from the
Commonwealth of Virginia for the County of Roanoke Department of Social
Services for fiscal year 2026 and adding one Family Services Supervisor - Child
Protective Services to the Classification and Pay Plan. (Second Reading)
Action No. 092325-5.c Item G.3
3. The petition of Aila Boyd to obtain a special use permit to operate a short-term
rental on approximately 0.5 acre of land zoned R-1, Low Density Residential
District, located at 3352 Colonial Avenue, Cave Spring Magisterial District. (First
Reading and Request for Second Reading and Public Hearing)
Action No. 092325-5.d Item G.4
4. The petition of Hotel Shift Capital, LLC to obtain a special use permit to construct
100+ multi-family dwelling units on approximately 3.35 acres of land zoned C-2,
High Intensity Commercial District, located at 6510 and 6520 Thirlane Road,
Catawba Magisterial District. (First Reading and Request for Second Reading
and Public Hearing)
Action No. 092325-5.e Item G.5
5. The petition of WRV Properties, LLC, to rezone approximately 25.3 acres from
ARS, Agricultural/Residential District with special use permit, to I-1, Low Intensity
Industrial District, and to obtain a special use permit to operate a construction
Page 4 of 6
yard located at 3233 Catawba Valley Drive, Catawba Magisterial District. (First
Reading and Request for Second Reading and Public Hearing.)
Action No. 092325-5.f Item G.6
6. The petition of Hamlar Properties, LLC, to rezone approximately 3.8 acres from
AR, Agricultural/Residential District, to AV, Agricultural/Village Center District,
and obtain a special use permit to construct a multi-family development located
at 3037 and 3133 Rutrough Road, Vinton Magisterial District. (First Reading and
Request for Second Reading and Public Hearing)
Action No. 092325-5.g Item G.7
7. Request to accept and allocate funds in the amount of $81,362.56 for phone bill
payments related to the NextGen911 PSAP grant.
Action No. 092325-5.h Item G.8
8. Ordinance to accept and appropriate grant funds in the amount of $497,400 from
the Virginia Department of Fire Programs for the Aid to Localities Funds (VDFP).
(First Reading and Request for Second Reading)
Action No. 092325-5.i Item G.9
9. Request to accept and allocate the grant funds in the amount of $187,735.00
from the Department of Motor Vehicles for the purpose of Selective
Enforcement.
Supervisor North moved to adopt all matters on the consent agenda. Supervisor
Hooker seconded the motion. Motion approved.
Ayes: Supervisors Hooker, North, Mahoney, Shepherd, Radford
Nays: None
H. CITIZENS' COMMENTS AND COMMUNICATIONS
This time has been set aside for Roanoke County citizens, County property owners,
and County business owners to address the Board on matters of interest or concern.
While the Board desires to hear from all who desire to speak, this agenda item is
limited to a duration of 30 minutes, Each individual speaker shall be afforded 3
minutes to speak.
One citizen spoke about illegal signs on VDOT right of ways and thanked all the
participants of the ALS Walk that took place at Green Hill Park.
I. REPORTS
Action No. 092325-6 Item I.1-6
1. Unappropriated Balance, Board Contingency and Capital Reserves Report
Page 5 of 6
2. Outstanding Debt Report
3. Comparative Statement of Budgeted and Actual Revenues as of August 31, 2025
4. Comparative Statement of Budgeted and Actual Expenditures and
Encumbrances as of August 31, 2025
5. Accounts Paid – August 2025
6. Statement of the Treasurer’s Accountability per Investment and Portfolio Policy,
as of August 31, 2025
Supervisor Mahoney moved to receive and file the reports that have been included with
the agenda under Item I. Supervisor Shepherd seconded the motion. Motion approved.
Ayes: Supervisors Hooker, North, Mahoney, Shepherd, Radford
Nays: None
J. REPORTS AND INQUIRIES OF BOARD MEMBERS
1. Tammy E. Shepherd
2. Phil C. North
3. Martha B. Hooker
4. Paul M. Mahoney
5. David F. Radford
Supervisors were offered the opportunity to share comments and provide updates to
their peers and the public on items of interest to them.
K. 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, 2025 for the County
of Roanoke, Virginia, and the FY 2026-2027 Budget Development Process and
Changes to the Comprehensive Financial Policy. (Steve Elliott, Budget
Administrator and Laurie Gearheart, Director of Finance and Management
Services)
L. CLOSED MEETING, pursuant to the Code of Virginia as follows:
Action No. 092325-7
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.
Page 6 of 6
Specifically, the Board will discuss potential business location or expansion in the
five magisterial districts.
2. Section 2.2-3711(A)(19) of the Code of Virginia for the Board to discuss plans
and to receive information from staff and law-enforcement officials regarding the
security of Roanoke County governmental buildings and the safety of persons
using such buildings.
Supervisor Radford moved to go to closed session. Supervisor Mahoney seconded
the motion. Motion approved.
Ayes: Supervisors Hooker, North, Mahoney, Shepherd, Radford
Nays: None
M. CERTIFICATION RESOLUTION
Action No. 092325-8
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 North moved to adopt the certification resolution. Supervisor Hooker
seconded the motion. Motion approved.
Ayes: Supervisors Hooker, North, Mahoney, Shepherd, Radford
Nays: None
N. ADJOURNMENT
Action No. 092325-9
Supervisor Hooker moved to adjourn the meeting. Supervisor Shepherd seconded
the motion. Motion approved.
Ayes: Supervisors Hooker, North, Mahoney, Shepherd, Radford
Nays: None
Submitted by: Approved by:
__________________________ __________________________
Richard L. Caywood David F. Radford
Clerk to the Board of Supervisors Chairman
Page 1 of 2
ACTION NO.
ITEM NO. E.2
MEETING DATE:
AGENDA ITEM:
SUBMITTED BY:
APPROVED BY:
ISSUE:
BACKGROUND:
Page 2 of 2
There have been no changes since the first reading held in September 23, 2025.
FISCAL IMPACT:
The grant funds awarded from the VDFP program totals $497,400. No county match is
required for the acceptance of this grant.
STAFF RECOMMENDATION:
Staff recommends approval of the ordinance.
Commonwealth of Virginia
Department of Fire Programs
FY-20 26 FIRE PROGRAMS FUND
DISBURSEMENT AGREEMENT
S tatutory Authority; §38.2-401 oftbe Cocle qfViqpn ja
This Agreement, made effective as of the t 5 t day of July, __ , by the DEPARTMENT
OF FIRE PROGRAMS (the "Agency") and the LOCALITY 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 is duly authorized to enter into thi s agreement .
2. Representations of the Receiving Locality. The Receiving Locality represents
that (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. Avai l ability of Funds. It is understood and agreed by the parties hereto that the
AGENCY 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 interest
bearing 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 1of2
4. Merger; Severability; Governing Law. This writing constitutes the entire Agreement
between the parties, supersedes any existing agreement or understanding, oral or written, relative to
the matters contained herein, and may be modified only in a writing executed by all parties hereto.
If any provision of this Agreement is determined to be invalid by a court of competent
jurisdiction, it shall not render the remaining portions of this Agreement void or unenforceable. This
Agreement shall in respects be governed by the laws of the Commonwealth of Virginia .
5. Counterparts. This Agreement may be executed in several counterparts, each of
which shall be an original and all of which together shall constitute but one and the same instrument .
IN WITENESS WHEREOF, the parties hereto have by their duly authorized representatives
executed this Agreement effective as of the date first written above, intending to be bound thereby.
Commonwealth of Virginia
Department of Fire Programs
BY:
County Administrator
Title
(Non-P .O.)
Office
Address: 5204 Bernard Drive
Roanoke, VA 24018
Mailing
Address : 5204 Bernard Drive
Roanoke, VA 24018
E-mail
Address : _ __;,R;c..,a..,yw ..... o .. od .. @....,R .. o .. a .. n.ok•e•C•o•u=n=ty..,V..,A=.s=o=v=---
7/2011
Telephone
Number :
Date
540-776-7190
Page 2 of 2
Commonwealth of Virginia
Department of Fire Programs
Fire Programs Fund - Aid to Localities
FY2026
Allocations and Payments
Prepared by: Grants Section
6/24/202
FY2026
Allocation ACTUAL 2026
Allocation
Allocation
Payments Made
INVOICE# Vendor ID Allocation Allocation FIPS Code Description EFT Amount
at 100%
26ATL 0000062868 136,033$ $136,033 001 Accomack Co.
26ATL 0000055787 626,346$ $626,346 003 Albemarle Co.
26ATL 0000050451 82,029$ $82,029 005 Alleghany Co.
26ATL 0000050352 74,243$ $74,243 007 Amelia Co.
26ATL 0000050709 163,413$ $163,413 009 Amherst Co.
26ATL 0000070541 78,827$ $78,827 011 Appomattox Co.
26ATL 0000055179 1,335,667$ $1,335,667 013 Arlington Co.
26ATL 0000053514 428,640$ $428,640 015 Augusta Co.
26ATL 0000054962 30,000$ $30,000 017 Bath Co.
26ATL 0000053192 407,484$ $407,484 019 Bedford Co.
26ATL 0000049994 35,093$ $35,093 021 Bland Co.
26ATL 0000059429 174,551$ $174,551 023 Botetourt Co.
26ATL 0000052074 80,014$ $80,014 025 Brunswick Co.
26ATL 0000058371 109,028$ $109,028 027 Buchanan Co.
26ATL 0000050819 91,722$ $91,722 029 Buckingham Co.
26ATL 0000053925 286,719$ $286,719 031 Campbell Co.
26ATL 0000050384 165,238$ $165,238 033 Caroline Co.
26ATL 0000050477 147,037$ $147,037 035 Carroll Co.
26ATL 0000101865 37,908$ $37,908 036 Charles City Co.
26ATL 0000087842 52,902$ $52,902 037 Charlotte Co.
26ATL 0000055186 2,040,347$ $2,040,347 041 Chesterfield Co.
26ATL 0000065373 52,947$ $52,947 043 Clarke Co.
26ATL 0000054437 30,000$ $30,000 045 Craig Co.
26ATL 0000052065 181,844$ $181,844 047 Culpeper Co.
26ATL 0000050267 51,234$ $51,234 049 Cumberland Co.
26ATL 0000032598 67,269$ $67,269 051 Dickenson Co.
26ATL 0000053747 153,859$ $153,859 053 Dinwiddie Co.
26ATL 0000111456 47,048$ $47,048 057 Essex Co.
26ATL 0000056645 6,188,103$ $6,188,103 059 Fairfax Co.
26ATL 0000053804 347,256$ $347,256 061 Fauquier Co.
26ATL 0000111457 84,111$ $84,111 063 Floyd Co.
26ATL 0000053940 152,298$ $152,298 065 Fluvanna Co.
26ATL 0000054829 276,012$ $276,012 067 Franklin Co.
26ATL 0000046246 492,798$ $492,798 069 Frederick Co.
26ATL 0000055332 54,788$ $54,788 071 Giles Co.
26ATL 50435 216,663$ $216,663 073 Gloucester Co.
26ATL 0000050207 138,395$ $138,395 075 Goochland Co.
26ATL 0000053275 76,829$ $76,829 077 Grayson Co.
26ATL 0000050255 113,075$ $113,075 079 Greene Co.
26ATL 0000050198 60,855$ $60,855 081 Greensville Co.
26ATL 0000056801 138,160$ $138,160 083 Halifax Co.
26ATL 0000046248 573,203$ $573,203 085 Hanover Co.
26ATL 0000046249 1,871,550$ $1,871,550 087 Henrico Co.
26ATL 0000053938 280,943$ $280,943 089 Henry Co.
26ATL 0000050955 30,000$ $30,000 091 Highland Co.
26ATL 0000055532 152,947$ $152,947 093 Isle of Wight Co.
26ATL 0000055943 437,982$ $437,982 095 James City Co.
26ATL 0000054590 36,984$ $36,984 097 King & Queen Co.
26ATL 0000052252 149,567$ $149,567 099 King George Co.
26ATL 0000051259 80,573$ $80,573 101 King William Co.
26ATL 0000053598 48,654$ $48,654 103 Lancaster Co.
26ATL 0000054484 110,131$ $110,131 105 Lee Co.
26ATL 0000053614 2,009,245$ $2,009,245 107 Loudoun Co.
26ATL 0000053902 196,670$ $196,670 109 Louisa Co.
26ATL 0000053227 50,876$ $50,876 111 Lunenburg Co.
26ATL 0000065252 76,297$ $76,297 113 Madison Co.
26ATL 0000052038 47,759$ $47,759 115 Mathews Co.
26ATL 0000050100 119,293$ $119,293 117 Mecklenburg Co.
26ATL 0000111460 56,714$ $56,714 119 Middlesex Co.
26ATL 0000050705 176,566$ $176,566 121 Montgomery Co.
26ATL 0000053203 82,695$ $82,695 125 Nelson Co.
26ATL 0000052040 128,421$ $128,421 127 New Kent Co.
ATL Payments FY26.xlsx Quarterly Payments Update
Commonwealth of Virginia
Department of Fire Programs
Fire Programs Fund - Aid to Localities
FY2026
Allocations and Payments
Prepared by: Grants Section
6/24/202
FY2026
Allocation ACTUAL 2026
Allocation
Allocation
Payments Made
INVOICE# Vendor ID Allocation Allocation FIPS Code Description EFT Amount
at 100%
26ATL 0000052041 46,068$ $46,068 131 Northampton Co.
26ATL 0000052042 65,853$ $65,853 133 Northumberland Co.
26ATL 0000053332 53,792$ $53,792 135 Nottoway Co.
26ATL 0000050424 167,751$ $167,751 137 Orange Co.
26ATL 0000054904 82,213$ $82,213 139 Page Co.
26ATL 0000052044 90,541$ $90,541 141 Patrick Co.
26ATL 0000050289 317,301$ $317,301 143 Pittsylvania Co.
26ATL 0000053856 169,772$ $169,772 145 Powhatan Co.
26ATL 0000050662 83,254$ $83,254 147 Prince Edward Co.
26ATL 0000053261 240,724$ $240,724 149 Prince George Co.
26ATL 0000055571 2,649,398$ $2,649,398 153 Prince William Co.
26ATL 0000054816 123,877$ $123,877 155 Pulaski Co.
26ATL 0000111465 40,645$ $40,645 157 Rappahannock Co.
26ATL 0000106394 40,779$ $40,779 159 Richmond Co.
26ATL 0000050429 497,400$ $497,400 161 Roanoke Co.
26ATL 0000065811 118,991$ $118,991 163 Rockbridge Co.
26ATL 0000054078 347,367$ $347,367 165 Rockingham Co.
26ATL 0000054782 118,129$ $118,129 167 Russell Co.
26ATL 0000053650 98,008$ $98,008 169 Scott Co.
26ATL 0000052023 143,986$ $143,986 171 Shenandoah Co.
26ATL 0000050759 116,063$ $116,063 173 Smyth Co.
26ATL 0000050178 85,790$ $85,790 175 Southampton Co.
26ATL 0000055945 783,748$ $783,748 177 Spotsylvania Co.
26ATL 0000054931 878,308$ $878,308 179 Stafford Co.
26ATL 0000055792 32,445$ $32,445 181 Surry Co.
26ATL 0000050427 43,499$ $43,499 183 Sussex Co.
26ATL 0000060489 135,720$ $135,720 185 Tazewell Co.
26ATL 0000050002 143,930$ $143,930 187 Warren Co.
26ATL 0000057281 242,000$ $242,000 191 Washington Co.
26ATL 0000070476 79,678$ $79,678 193 Westmoreland Co.
26ATL 0000046254 130,380$ $130,380 195 Wise Co.
26ATL 0000053846 103,426$ $103,426 197 Wythe Co.
26ATL 0000053349 392,037$ $392,037 199 York Co.
26ATL 0000050760 46,880$ $46,880 300 Abingdon (Town)
26ATL 0000111328 15,000$ $15,000 301 Accomac (Town)
26ATL 0000062562 15,000$ $15,000 302 Alberta (Town)
26ATL 0000050230 18,906$ $18,906 303 Altavista (Town)
26ATL 0000052076 15,000$ $15,000 304 Amherst (Town)
26ATL 0000052066 15,000$ $15,000 305 Appalachia (Town)
26ATL 0000052067 15,000$ $15,000 306 Appomattox (Town)
26ATL 0000052068 42,341$ $42,341 307 Ashland (Town)
26ATL 0001344273 15,000$ $15,000 308 Belle Haven (Town)
26ATL 0000052070 25,600$ $25,600 309 Berryville (Town)
26ATL 0000052071 29,406$ $29,406 310 Big Stone Gap (Town)
26ATL 0000050234 250,888$ $250,888 311 Blacksburg (Town)
26ATL 0000052072 18,761$ $18,761 312 Blackstone (Town)
26ATL 0000118657 15,000$ $15,000 313 Bloxom (Town)
26ATL 0000052073 28,522$ $28,522 314 Bluefield (Town)
26ATL 0000111471 15,000$ $15,000 315 Boones Mill (Town)
26ATL 0000050445 15,000$ $15,000 316 Bowling Green (Town)
26ATL 0000058960 15,000$ $15,000 317 Boyce (Town)
26ATL 0000055979 15,000$ $15,000 318 Boydton (Town)
26ATL 0000111470 15,000$ $15,000 319 Boykins (Town)
26ATL 0000111300 15,000$ $15,000 320 Branchville (Town)
26ATL 0000050232 36,917$ $36,917 321 Bridgewater (Town)
26ATL 0000052256 23,339$ $23,339 322 Broadway (Town)
26ATL 0000056906 15,000$ $15,000 323 Brodnax (Town)
26ATL 0000058607 15,000$ $15,000 324 Brookneal (Town)
26ATL 0000050152 15,000$ $15,000 325 Buchanan (Town)
26ATL 0000091067 15,000$ $15,000 326 Burkeville (Town)
26ATL 0000055292 15,000$ $15,000 327 Cape Charles (Town)
26ATL 0000052230 15,000$ $15,000 328 Capron (Town)
ATL Payments FY26.xlsx Quarterly Payments Update
Commonwealth of Virginia
Department of Fire Programs
Fire Programs Fund - Aid to Localities
FY2026
Allocations and Payments
Prepared by: Grants Section
6/24/202
FY2026
Allocation ACTUAL 2026
Allocation
Allocation
Payments Made
INVOICE# Vendor ID Allocation Allocation FIPS Code Description EFT Amount
at 100%
26ATL 0000056679 15,000$ $15,000 329 Cedar Bluff (Town)
26ATL 0000111331 15,000$ $15,000 330 Charlotte C. H. (Town)
26ATL 0000052060 15,000$ $15,000 331 Chase City (Town)
26ATL 0000050412 15,000$ $15,000 332 Chatham (Town)
26ATL 0000057896 15,000$ $15,000 333 Cheriton (Town)
26ATL 0000050786 15,000$ $15,000 334 Chilhowie (Town)
26ATL 0000053359 18,716$ $18,716 335 Chincoteague (Town)
26ATL 0000052061 130,677$ $130,677 336 Christiansburg (Town)
26ATL 0000111224 15,000$ $15,000 337 Claremont (Town)
26ATL 0000050195 15,000$ $15,000 338 Clarksville (Town)
26ATL 0000111481 15,000$ $15,000 339 Cleveland (Town)
26ATL 0000052608 15,000$ $15,000 340 Clifton (Town)
26ATL 0000111390 15,000$ $15,000 341 Clinchport (Town)
26ATL 0000111454 15,000$ $15,000 342 Clintwood (Town)
26ATL 0000052062 15,000$ $15,000 344 Coeburn (Town)
26ATL 0000046245 21,873$ $21,873 345 Colonial Beach (Town)
26ATL 0000056971 15,000$ $15,000 347 Courtland (Town)
26ATL 0000069397 15,000$ $15,000 348 Craigsville (Town)
26ATL 0000053028 15,000$ $15,000 349 Crewe (Town)
26ATL 0000052064 112,285$ $112,285 350 Culpeper (Town)
26ATL 0000063733 15,000$ $15,000 351 Damascus (Town)
26ATL 0000052251 15,000$ $15,000 352 Dayton (Town)
26ATL 0000111484 15,000$ $15,000 353 Dendron (Town)
26ATL 0000053236 15,000$ $15,000 354 Dillwyn (Town)
26ATL 0000111476 15,000$ $15,000 355 Drakes Branch (Town)
26ATL 0000050353 15,011$ $15,011 357 Dublin (Town)
26ATL 0000111000 15,000$ $15,000 358 Duffield (Town)
26ATL 0000052219 31,785$ $31,785 359 Dumfries (Town)
26ATL 0000091830 15,000$ $15,000 360 Dungannon (Town)
26ATL 0000111482 15,000$ $15,000 361 Eastville (Town)
26ATL 0000052050 15,000$ $15,000 362 Edinburg (Town)
26ATL 0000053030 16,461$ $16,461 363 Elkton (Town)
26ATL 0000055950 15,000$ $15,000 364 Exmore (Town)
26ATL 0000052052 41,826$ $41,826 365 Farmville (Town)
26ATL 0000052141 15,000$ $15,000 366 Fincastle (Town)
26ATL 0000059083 15,000$ $15,000 367 Floyd (Town)
26ATL 0000055522 15,000$ $15,000 368 Fries (Town)
26ATL 0000052056 84,015$ $84,015 369 Front Royal (Town)
26ATL 0000051481 15,000$ $15,000 370 Gate City (Town)
26ATL 0000111477 15,000$ $15,000 371 Glade Spring (Town)
26ATL 0000050956 15,000$ $15,000 372 Glasgow (Town)
26ATL 0000060236 15,000$ $15,000 373 Glen Lyn (Town)
26ATL 0000056153 15,000$ $15,000 374 Gordonsville (Town)
26ATL 0000111330 15,000$ $15,000 375 Goshen (Town)
26ATL 0000052009 15,000$ $15,000 376 Gretna (Town)
26ATL 0000050222 16,225$ $16,225 377 Grottoes (Town)
26ATL 0000050983 15,000$ $15,000 378 Grundy (Town)
26ATL 0000052058 15,000$ $15,000 379 Halifax (Town)
26ATL 0000111336 15,000$ $15,000 380 Hallwood (Town)
26ATL 0000054672 15,000$ $15,000 381 Hamilton (Town)
26ATL 0000050019 15,000$ $15,000 382 Haymarket (Town)
26ATL 0000111475 15,000$ $15,000 383 Haysi (Town)
26ATL 0000050223 137,992$ $137,992 384 Herndon (Town)
26ATL 0000065319 15,000$ $15,000 385 Hillsboro (Town)
26ATL 0000050027 16,142$ $16,142 386 Hillsville (Town)
26ATL 0000111478 15,000$ $15,000 387 Honaker (Town)
26ATL 0000111282 15,000$ $15,000 388 Hurt (Town)
26ATL 0000052004 15,000$ $15,000 389 Independence (Town)
26ATL 0000111458 15,000$ $15,000 390 Iron Gate (Town)
26ATL 0000100896 15,000$ $15,000 391 Irvington (Town)
26ATL 0000111319 15,000$ $15,000 392 Ivor (Town)
26ATL 0000111459 15,000$ $15,000 393 Jarratt (Town)
ATL Payments FY26.xlsx Quarterly Payments Update
Commonwealth of Virginia
Department of Fire Programs
Fire Programs Fund - Aid to Localities
FY2026
Allocations and Payments
Prepared by: Grants Section
6/24/202
FY2026
Allocation ACTUAL 2026
Allocation
Allocation
Payments Made
INVOICE# Vendor ID Allocation Allocation FIPS Code Description EFT Amount
at 100%
26ATL 0000052010 15,000$ $15,000 394 Jonesville (Town)
26ATL 0000111345 15,000$ $15,000 395 Keller (Town)
26ATL 0000092309 15,000$ $15,000 396 Kenbridge (Town)
26ATL 0000091031 15,000$ $15,000 397 Keysville (Town)
26ATL 0000053758 15,000$ $15,000 398 Kilmarnock (Town)
26ATL 0000055136 15,000$ $15,000 399 La Crosse (Town)
26ATL 0000052046 15,000$ $15,000 400 Lawrenceville (Town)
26ATL 0000052005 17,681$ $17,681 401 Lebanon (Town)
26ATL 0000052047 270,052$ $270,052 402 Leesburg (Town)
26ATL 0000107402 15,000$ $15,000 403 Louisa (Town)
26ATL 0000054794 15,078$ $15,078 404 Lovettsville (Town)
26ATL 0000052048 27,039$ $27,039 405 Luray (Town)
26ATL 0000111293 15,000$ $15,000 406 Madison (town)
26ATL 0000052036 32,188$ $32,188 407 Marion (Town)
26ATL 0000111473 15,000$ $15,000 408 McKenney (Town)
26ATL 0000111381 15,000$ $15,000 409 Melfa (Town)
26ATL 0000096053 15,000$ $15,000 410 Middleburg (Town)
26ATL 0000052012 15,000$ $15,000 411 Middletown (Town)
26ATL 0000111273 15,000$ $15,000 412 Mineral (Town)
26ATL 0000050454 15,000$ $15,000 413 Monterey (Town)
26ATL 0000111469 15,000$ $15,000 414 Montross (Town)
26ATL 0000111399 15,000$ $15,000 415 Mount Crawford (Town)
26ATL 0000053647 15,000$ $15,000 416 Mount Jackson (Town)
26ATL 0000050228 15,000$ $15,000 417 Narrows (Town)
26ATL 0000111317 15,000$ $15,000 418 Nassawadox (Town)
26ATL 0000106014 15,000$ $15,000 419 New Castle (Town)
26ATL 0000050311 15,000$ $15,000 420 New Market (Town)
26ATL 0000111347 15,000$ $15,000 421 Newsoms (Town)
26ATL 0000052140 15,000$ $15,000 422 Nickelsville (Town)
26ATL 0000111286 15,000$ $15,000 423 Occoquan (Town)
26ATL 0000052043 15,000$ $15,000 424 Onancock (Town)
26ATL 0000111489 15,000$ $15,000 425 Onley (Town)
26ATL 0000050235 27,314$ $27,314 426 Orange (Town)
26ATL 0000111333 15,000$ $15,000 427 Painter (Town)
26ATL 0000053869 15,000$ $15,000 428 Pamplin (Town)
26ATL 0000111462 15,000$ $15,000 429 Parksley (Town)
26ATL 0000052030 16,281$ $16,281 430 Pearisburg (Town)
26ATL 0000111468 15,000$ $15,000 431 Pembroke (Town)
26ATL 0000055680 15,000$ $15,000 432 Pennington Gap (Town)
26ATL 0000111332 15,000$ $15,000 433 Phenix (Town)
26ATL 0000111463 15,000$ $15,000 434 Pocahontas (Town)
26ATL 0000111391 15,000$ $15,000 435 Port Royal (Town)
26ATL 0000111464 15,000$ $15,000 436 Pound (Town)
26ATL 0000050229 50,288$ $50,288 437 Pulaski (Town)
26ATL 0000052031 49,975$ $49,975 438 Purcellville (Town)
26ATL 0000056489 15,000$ $15,000 439 Quantico (Town)
26ATL 0000111280 15,000$ $15,000 440 Remington (Town)
26ATL 0000058547 15,000$ $15,000 441 Rich Creek (Town)
26ATL 0000052032 29,445$ $29,445 442 Richlands (Town)
26ATL 0000111316 15,000$ $15,000 443 Ridgeway (Town)
26ATL 0000052035 27,442$ $27,442 444 Rocky Mount (Town)
26ATL 0000111271 15,000$ $15,000 445 Round Hill (Town)
26ATL 0000052021 15,000$ $15,000 446 Rural Retreat (Town)
26ATL 0000053216 15,000$ $15,000 448 Saint Paul (Town)
26ATL 0000050226 15,000$ $15,000 449 Saltville (Town)
26ATL 0000111325 15,000$ $15,000 450 Saxis (Town)
26ATL 0000111323 15,000$ $15,000 451 Scottsburg (Town)
26ATL 0000053340 15,000$ $15,000 452 Scottsville (Town)
26ATL 0000052022 15,000$ $15,000 453 Shenandoah (Town)
26ATL 0000054953 47,759$ $47,759 454 Smithfield (Town)
26ATL 0000052024 26,250$ $26,250 455 South Hill (Town)
26ATL 0000111488 15,000$ $15,000 456 Stanardsville (Town)
ATL Payments FY26.xlsx Quarterly Payments Update
Commonwealth of Virginia
Department of Fire Programs
Fire Programs Fund - Aid to Localities
FY2026
Allocations and Payments
Prepared by: Grants Section
6/24/202
FY2026
Allocation ACTUAL 2026
Allocation
Allocation
Payments Made
INVOICE# Vendor ID Allocation Allocation FIPS Code Description EFT Amount
at 100%
26ATL 0000050351 15,000$ $15,000 457 Stanley (Town)
26ATL 0000052027 15,000$ $15,000 458 Stephens City (Town)
26ATL 0000111272 15,000$ $15,000 459 Stony Creek (Town)
26ATL 0000052028 39,643$ $39,643 460 Strasburg (Town)
26ATL 0000055053 15,000$ $15,000 461 Stuart (Town)
26ATL 0000111304 15,000$ $15,000 462 Surry (Town)
26ATL 0000056407 15,000$ $15,000 463 Tangier (Town)
26ATL 0000050444 15,000$ $15,000 464 Tappahannock (Town)
26ATL 0000052029 25,108$ $25,108 465 Tazewell (Town)
26ATL 0000056846 15,000$ $15,000 466 The Plains (Town)
26ATL 0000052011 16,584$ $16,584 467 Timberville (Town)
26ATL 0000111363 15,000$ $15,000 468 Toms Brook (Town)
26ATL 0000111413 15,000$ $15,000 469 Troutdale (Town)
26ATL 0000050418 15,000$ $15,000 470 Troutville (Town)
26ATL 0000052014 15,000$ $15,000 471 Urbanna (Town)
26ATL 0000053029 15,000$ $15,000 472 Victoria (Town)
26ATL 0000051010 92,198$ $92,198 473 Vienna (Town)
26ATL 0000057902 45,106$ $45,106 474 Vinton (Town)
26ATL 0000111466 15,000$ $15,000 475 Virgilina (Town)
26ATL 0000085694 15,000$ $15,000 476 Wachapreague (Town)
26ATL 0000050473 15,000$ $15,000 477 Wakefield (Town)
26ATL 0000052015 56,288$ $56,288 478 Warrenton (Town)
26ATL 0000052016 15,000$ $15,000 479 Warsaw (Town)
26ATL 0000111297 15,000$ $15,000 480 Washington (Town)
26ATL 0000050793 15,000$ $15,000 481 Waverly (Town)
26ATL 0000063018 15,000$ $15,000 482 Weber City (Town)
26ATL 0000050434 19,108$ $19,108 483 West Point (Town)
26ATL 0000111303 15,000$ $15,000 484 White Stone (Town)
26ATL 0000060689 15,369$ $15,369 485 Windsor (Town)
26ATL 0000052018 16,628$ $16,628 486 Wise (Town)
26ATL 0000046255 32,501$ $32,501 487 Woodstock (Town)
26ATL 0000052019 46,259$ $46,259 488 Wytheville (Town)
26ATL 0000111383 15,000$ $15,000 490 Clinchco (Town)
26ATL 0000046252 44,585$ $44,585 492 South Boston (Town)
26ATL 0000050233 19,897$ $19,897 493 Clifton Forge (Town)
26ATL 0000052069 37,260$ $37,260 494 Bedford (Town)
26ATL 0000054945 892,525$ $892,525 510 Alexandria (City)
26ATL 0000050112 96,373$ $96,373 520 Bristol (City)
26ATL 0000052059 37,169$ $37,169 530 Buena Vista (City)
26ATL 0000050812 260,554$ $260,554 540 Charlottesville (City)
26ATL 0000031867 1,395,996$ $1,395,996 550 Chesapeake (City)
26ATL 0000053600 101,696$ $101,696 570 Colonial Heights (City)
26ATL 0000052063 32,110$ $32,110 580 Covington (City)
26ATL 0000052049 238,373$ $238,373 590 Danville (City)
26ATL 0000052051 32,272$ $32,272 595 Emporia (City)
26ATL 0000051004 135,143$ $135,143 600 Fairfax (City)
26ATL 0000051011 82,040$ $82,040 610 Falls Church (City)
26ATL 0000052054 45,783$ $45,783 620 Franklin (City)
26ATL 0000050171 156,613$ $156,613 630 Fredericksburg (City)
26ATL 0000050227 37,611$ $37,611 640 Galax (City)
26ATL 0000046247 767,607$ $767,607 650 Hampton (City)
26ATL 0000050309 289,999$ $289,999 660 Harrisonburg (City)
26ATL 0000052045 128,914$ $128,914 670 Hopewell (City)
26ATL 0000050325 40,969$ $40,969 678 Lexington (City)
26ATL 0000046250 442,207$ $442,207 680 Lynchburg (City)
26ATL 0000050857 239,392$ $239,392 683 Manassas (City)
26ATL 0000050224 96,373$ $96,373 685 Manassas Park (City)
26ATL 0000052037 75,475$ $75,475 690 Martinsville (City)
26ATL 0000050480 1,042,410$ $1,042,410 700 Newport News (City)
26ATL 0000050446 1,332,096$ $1,332,096 710 Norfolk (City)
26ATL 0000050225 30,000$ $30,000 720 Norton (City)
26ATL 0000046251 187,262$ $187,262 730 Petersburg (City)
ATL Payments FY26.xlsx Quarterly Payments Update
Commonwealth of Virginia
Department of Fire Programs
Fire Programs Fund - Aid to Localities
FY2026
Allocations and Payments
Prepared by: Grants Section
6/24/202
FY2026
Allocation ACTUAL 2026
Allocation
Allocation
Payments Made
INVOICE# Vendor ID Allocation Allocation FIPS Code Description EFT Amount
at 100%
26ATL 0000050231 69,738$ $69,738 735 Poquoson (City)
26ATL 0000050162 548,023$ $548,023 740 Portsmouth (City)
26ATL 0000054639 89,943$ $89,943 750 Radford (City)
26ATL 0000058592 1,268,319$ $1,268,319 760 Richmond (City)
26ATL 0000052033 559,754$ $559,754 770 Roanoke (City)
26ATL 0000054643 141,860$ $141,860 775 Salem (City)
26ATL 0000052026 144,121$ $144,121 790 Staunton (City)
26ATL 0000053296 527,924$ $527,924 800 Suffolk (City)
26ATL 0000050813 2,571,619$ $2,571,619 810 Virginia Beach (City)
26ATL 0000052017 124,229$ $124,229 820 Waynesboro (City)
26ATL 0000053210 86,333$ $86,333 830 Williamsburg (City)
26ATL 0000051009 157,386$ $157,386 840 Winchester (City)
$0
Pay
Cycle
Trans
Date Amount Funds
# o
Locallities
o
Locallities
1 0 $0 0.0% 0 0.0%
2 0 -$ 0.0% 0 0.0%
3 0 -$ 0.0% 0 0.0%
4 0 -$ 0.0% 0 0.0%
4.2 0 -$ 0.0% 0 0.0%
$0 0.0% 0 0.0%
$49,800,833 100.0% 322 100.0%
ATL Total $49,800,833 100.0% 322 100.0%
not yet paid
eligible for payment in next cycle
paid
documents received and pending review
suspended payments until documentation is received
Funds Released
Total Funds Not Released
ATL Payments FY26.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 14, 2025
ORDINANCE ACCEPTING AND APPROPRIATING GRANT FUNDS IN
THE AMOUNT OF $497,400 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
$497,400 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 September 23, 2025,
and the second reading was held on October 14, 2025.
BE IT ORDAINED by the Board of Supervisors of Roanoke County, Virginia, as
follows:
1. That the sum of $497,400, 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. E.3
MEETING DATE:
AGENDA ITEM:
SUBMITTED BY:
APPROVED BY:
ISSUE:
BACKGROUND:
DISCUSSION:
FISCAL IMPACT:
Page 2 of 2
STAFF RECOMMENDATION:
Staff recommends approval of the first reading of the ordinance and requests
scheduling the second reading for October 28, 2025.
Saving lives through effective emergency management and homeland security.
“A Ready Virginia is a Resilient Virginia.”
COMMONWEALTH of VIRGINIA
Virginia 9-1-1 Services Board
Dorothy Spears-Dean, Ph.D.
Deputy State Coordinator
VDEM
(804) 840-7260
Mary Binford
PSC Coordinator
VDEM
(804) 536-8177
July 17, 2025
Dear Roanoke County PSAP:
I am pleased to advise you that the Virginia 9-1-1 Services Board has
approved your FY26 NG911 Additional Funding grant request.
You have been awarded $150,000.00 for eligible costs for the: FY26
NG911 Additional Funding outlined in the PSAP Grant Guidelines
for the FY26 Additional Funding. Funding for this grant award will
be available beginning July 1, 2025.
The Grant Payment Reimbursement Process is described in the Grant
Guidelines. Payment will be made on a reimbursement basis only for
allowable costs. All funding requests must be submitted in the in
vdem.emgrants.com system. For the request to be processed, invoice(s)
that support the amount requested should be attached to the form when
it is submitted. All invoices should be submitted within 30 calendar
days and dated after July 1, 2025. Finally, grant payment requests will
be held until all required reports are received.
If you have any questions, please do not hesitate to contact me, 911 Grant Program
Specialist Marcus Grant, or your NGS Outreach Manager. Questions can also be directed
to the PSAP Grants mailbox: psapgrants@vdem.virginia.gov.
Congratulations on your grant award!
Sincerely,
Marcus Grant
911 Grant Program Specialist
AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE
COUNTY, VIRGINIA, HELD AT THE ROANOKE COUNTY ADMINISTRATION
CENTER ON TUESDAY, OCTOBER 28, 2025
ORDINANCE ACCEPTING AND APPROPRIATING GRANT FUNDS IN
THE AMOUNT OF $150,000 FROM VIRGINIA 9-1-1 SERVICES BOARD
FOR NG9-1-1 PUBLIC SAFETY ANSWERING POINTS (PSAPs)
WHEREAS, since 2018, the Virginia 9-1-1 Services Board has focused all its
funding and efforts on the state-wide implementation of NG9-1-1 in all 124 Public Safety
Answering Points (PSAPs) across the Commonwealth; and
WHEREAS, the Virginia 9-1-1 Services Board has refocused its grant funding
program to cover immediate operational gaps; and
WHEREAS, the County applied for and received grant funding in the amount of
$150,000, which amount does not require matching County funds; and
WHEREAS, this grant will allow the County to offset costs of equipment for the
Emergency Communications Center, to include replacement of chairs, monitors, and
headset bases for communication officers; 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 14, 2025, and
the second reading was held on October 28, 2025.
NOW, THEREFORE, BE IT ORDAINED by the Board of Supervisors of Roanoke
County, Virginia, as follows:
1. That Virginia 9-1-1 Services Board grant in the amount of $150,000 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. E.4
MEETING DATE:
AGENDA ITEM:
SUBMITTED BY:
APPROVED BY:
ISSUE:
BACKGROUND:
DISCUSSION:
Emergency Communications Department and the City of Salem Police Department’s
FISCAL IMPACT:
Page 2 of 2
This grant will cover 100% of the cost of the digital voice logger. No County match is
required.
STAFF RECOMMENDATION:
Staff recommends approval of the first reading of the ordinance and requests
scheduling the second reading for October 28th.
Dorothy Spears-Dean, Ph.D.
Deputy State Coordinator
VDEM
(804) 840-7260
Saving lives through effective emergenc management an homelan security.
“A Ready Virginia is a Resilient Virginia.”
Virginia 9-1-1 Services Board
Mary Binford
PSC Coordinator
VDEM
(804) 536-8177
September 18, 2025
Dear Roanoke County PSAP:
I am pleased to advise you that the Virginia 9-1-1 Services Board has
approved your FY26 Regional ENH grant request on 9/18/2025. You
have been awarded the following grant:
Grant: Regional ENH
Amount: $340,857.02
Period Start: 9/18/2025
Period End: 6/30/2027
Payment will be made on a reimbursement basis only for allowable costs.
All funding requests must be submitted on the PSAP Grant Funding
Reimbursement Form and submitted to vdem.emgrants.com. All
supporting documentation required by the grant guidelines should be
attached when it is submitted.
If you need to review the grant guidelines or need copies of grant
reimbursement forms, you can visit the Public Safety Communications
Division website which is located at https://psc.vdem.virginia.gov/.
If you have any questions, please do not hesitate to contact me or your
NGS Outreach Manager. Questions can also be directed to the PSAP
Grants mailbox: psapgrants@vdem.virginia.gov.
Congratulations on your grant award!
Sincerely,
Marcus Grant
Marcus Grant
911 Grant Program Specialist
AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE
COUNTY, VIRGINIA, HELD AT THE ROANOKE COUNTY ADMINISTRATION
CENTER ON TUESDAY, OCTOBER 28, 2025
ORDINANCE ACCEPTING AND APPROPRIATING GRANT FUNDS IN
THE AMOUNT OF $340,857.02 FROM VIRGINIA 9-1-1 SERVICES
BOARD FOR REGIONAL ENHANCEMENTS TO IMPROVE
OPERATIONAL EFFICIENCIES
WHEREAS, since 2018, the Virginia 9-1-1 Services Board has been focused on
the state-wide implementation of NG9-1-1 in all 124 Public Safety Answering Points
(PSAPs) across the state; and
WHEREAS, the Regional Enhancement grant was intended for PSAPs to enhance
their operational efficiencies and capabilities by supporting the use of shared systems
and services; and
WHEREAS, the County applied for and received this competitive grant to obtain
funding for the replacement of the digital voice logger that is shared between the Roanoke
County Emergency Communications Department and the City of Salem Police
Department’s Emergency Communications Center; and
WHEREAS, this grant will cover 100% of the cost of the digital voice logger , no
County match is required; 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 14, 2025, and
the second reading was held on October 28, 2025.
NOW, THEREFORE, BE IT ORDAINED by the Board of Supervisors of Roanoke
County, Virginia, as follows:
1. That Virginia 9-1-1 Services Board grant in the amount of $340,857.02 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. E.5
MEETING DATE:
AGENDA ITEM:
SUBMITTED BY:
APPROVED BY:
ISSUE:
BACKGROUND:
DISCUSSION:
Page 2 of 2
issuances and funding sources amounts
· Change the name from "financial" advisor to "municipal" advisor
· Updated formatting and spelling changes
Once approved, the policy change will be effective October 14, 2025.
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
Comprehensive Financial Policy
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
Policy Effective Date:
10/20242025
Last Revision Date:
10/20242025
Next Review Date:
Policy Owner:
Department of Finance and
Management Services
Policy Authors:
Department of Finance and
Management Services
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 Impr ovement 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 were allowed to issue $25 million in FY 2024, and $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 was allowed a debt issuance in FY 2026 of $17 million along with any the “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, and
FY3035; to the Schools, FY 2028, FY 2030, FY 2031, FY 2033, and FY34, and FY 2036. Effective with capital
County of Roanoke, Virginia
Page | 8
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 -
2035 - 20,000,000
2036 20,000,000 -
$120,000,000 $60,000,000
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 $1112.326 million from the following
sources: $56.73 26 million from County sources, $34.73 26 million from School sources, and $1.8 million from
expired Economic Development incentives. In addition, both the County and the Schools will began adding 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
2034-2035 530,000 9,030,000 9,030,000
2035-2036 530,000 9,560,000 9,560,000
* 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
County of Roanoke, Virginia
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Comprehensive Financial Report (ACFR) and the Operating and Capital Improvement Program Budget.
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 municipal 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 municipal
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:
Fund
Number Fund Name Policy
C1C100 GeGeneral Government Fund TTTwelve percent (12%) of budgeted annual General
Government expenditures
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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.
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 Information 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
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7. C150 Recreation Fee Class
Five percent (5%) of budgeted annual expenditures
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
County of Roanoke, Virginia
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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:
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.
A 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
County of Roanoke, Virginia
Page | 15
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.
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 Administratorion Signature ___________________________________
Date Approved ___________________________
County of Roanoke, Virginia
Page | 1
Comprehensive Financial Policy
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
Policy Effective Date:
10/2025
Last Revision Date:
10/2025
Next Review Date:
Policy Owner:
Department of Finance and
Management Services
Policy Authors:
Department of Finance and
Management Services
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
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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 Impr ovement 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
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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 were allowed to issue $25 million in FY 2024, and $95
million in FY 2025. No debt issuance is allowed for the Schools in FY 2027 as this bonding aut hority was
advanced to FY 2025.
B. The County was allowed a debt issuance in FY 2026 of $17 million along with the “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, FY 2032, and FY3035;
to the Schools, FY 2028, FY 2030, FY 2031, FY 2033, FY34, and FY 2036. Effective with capital projects
County of Roanoke, Virginia
Page | 8
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*
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 -
2035 - 20,000,000
2036 20,000,000 -
$120,000,000 $60,000,000
* 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 $12.32 million from the following sources:
$6.26 million from County sources, $4.26 million from School sources, and $1.8 million from expired
Economic Development incentives. In addition, both the County and the Schools began adding an incremental
$530,000 each fiscal year starting July 1, 2025. The incremental increase will be evaluated annually in an
effort to maintain positive cash in the fund. This evaluation is necessitated as a result of whether debt is issued
at a premium or discount, actual interest rates versus assumptions and overall timing in the market. Changes in
debt service payments beneficial to the fund will be retained by the Fund. Contributions will be accounted for
in the Future Capital Projects Fund.
Schools and County Incremental Contribution*:
County of Roanoke, Virginia
Page | 9
Schools County
Budget Year Increase *Total Transfer*Total Transfer*
2025-2026 530,000$ 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
2034-2035 530,000 9,030,000 9,030,000
2035-2036 530,000 9,560,000 9,560,000
* 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
municipal 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 filings 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, municipal 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%)
Fund
Number Fund Name Policy
C1C100 GeGeneral Government Fund TTTwelve percent (12%) of budgeted annual General
Government expenditures
County of Roanoke, Virginia
Page | 12
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 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 Information 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
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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.
A 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 Administrator 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 14, 2025
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 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 October 8, 2024 to October 14,2025
- Updated language and charts in Section 7 (Debt Management) for bond
issuances and funding sources amounts
- Change the name from “financial” advisor to “municipal” advisor
- Updated formatting and spelling changes; and
WHEREAS, once approved, the policy change will be effective October 14, 2025;
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 1
ACTION NO.
ITEM NO. E.6
MEETING DATE:
AGENDA ITEM:
SUBMITTED BY:
APPROVED BY:
ISSUE:
BACKGROUND:
FISCAL IMPACT:
STAFF RECOMMENDATION:
Date Board Actions Public Hearings Briefings/Work Sessions
9/23/2025 Work Session: Fiscal Year 2024-2025
Preliminary and Unaudited Year-End
Overview, FY 2026-2027 Budget
Developmen
10/14/2025 Approval of FY 2026-2027 budget
development calendar (consent
agenda)
10/28/2025 Work Session: Capital Projects Status
Update
11/18/2025 Work Session: Long term Public Safety
staffing needs
12/16/2025 Presentation of Year End Financial
Results for June 30, 2025,
acceptance of audit report and
allocation of year end funds
Briefing: 2026 Assessment (Assessor,
Finance & Management Services)
1/13/2026
Work Session: Fiscal Year 2026-2027
Preliminary Revenue Outlook and
Budget Issues
1/27/2026 Work Session: FY 2025-2026 Mid-Year
Revenue and Expenditure Update
2/10/2026 Work Session: FY 2026-2027 Revenue
Outlook; County Fees & Charges
Compendium
2/24/2026 Work Session: FY 2027-2036 Capital
Improvement Program
3/10/2026 Public Hearing: Effective Tax
Rate
3/24/2026 Briefing: County Administrator's
Proposed FY 2026-2027 Operating
Budget and Capital Improvement
Program Presentation
4/7/2026 Adoption of 2026 tax rates (order) Public Hearing: Tax Rate
Adoption
Work Session: Proposed FY 2026-2027
Operating Budget Information (first of
two) if necessary
Attachment A
Fiscal Year 2026-2027 Budget Development Calendar
(dates subject to change)
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Date Board Actions Public Hearings Briefings/Work Sessions
Attachment A
Fiscal Year 2026-2027 Budget Development Calendar
(dates subject to change)
4/28/2026 Public Hearing: Operating and
Capital Budgets (first of two)
Work Session: Proposed FY 2026-2027
Operating Budget Information (second
of two) if necessary
5/12/2026 First reading of budget ordinances
(total of three ordinances)
Public Hearing: Operating and
Capital Budgets (second of
two)
5/26/2026 Second reading of budget
ordinances (total of three
ordinances)
Approval of operating and capital
budgets, revenues and expenditures
for County and Schools (resolutions)
Recommend sharing information in
2x2's
Work Session : FY 2026-2027
Compensation and Benefits
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ACTION NO.
ITEM NO. E.7
MEETING DATE:
AGENDA ITEM:
SUBMITTED BY:
APPROVED BY:
ISSUE:
BACKGROUND:
weather events experience flooding and stagnant water that won’t move through the
DISCUSSION:
Page 2 of 2
The County has utilized our in-house engineering staff to survey and develop a set of
plans to construct a piped drainage system to catch the stormwater and move it through
the pipe and ultimately to the culvert underneath of Crumpacker Dr. The in -ground pipe
will catch stormwater and will run it long six properties off of Palmer Green Circle and
Cider Mill Court and Crumpacker Dr.
The Palmer Green Circle Drainage Project is estimated to cost $315,000. This would be
a contracted project. There is an existing public drainage easement. Staff have
communicated with all of the impacted property owners. There is unanimous support by
the impacted citizens for the drainage project.
There are available unspent funds in the Bonsack Fire Station Project account that can
be reallocated to fund this new drainage project. The current balance of unspent funds
in this account is $485,961.47.
FISCAL IMPACT:
$315,000 from the Bonsack Fire Station Project will need to be reallocated to the
Palmer Green Circle Drainage Project.
STAFF RECOMMENDATION:
Staff recommends reallocating $315,000 from the Bonsack Fire Station Project to the
Palmer Green Circle Drainage Project.
Page 1 of 3
ACTION NO.
ITEM NO. E.8
MEETING DATE:
AGENDA ITEM:
SUBMITTED BY:
APPROVED BY:
ISSUE:
BACKGROUND:
Page 2 of 3
Roanoke, Virginia.
The following amendments were made to the bylaws
Article 3, Section 1:
· The number of Commissioners appointed per magisterial district was changed
from two (2) to one (1).
· The number of Commissioners appointed at large was changed from one (1) to
two (2).
Article 3, Section 2:
· The number of Commissioners decreased from thirteen (13) to seven (7).
· The following statement was removed: “There will be two additional Commission
seats filled by two members of the Virginia Recreation Facilities Authority. Should
the Virginia Recreational Facilities Authority disband then the Commission will
revert back to eleven (11) members”
Article 5, Section 1:
· Regular meetings will now occur the third Monday of every other month during
the year.
Article 5, Section 4:
· The first meeting in September of each year shall now be the organizational
meeting.
Article 5, Section 5:
· The number of Commissioners present for the annual meeting was changed from
seven (7) to five (5).
The Parks, Recreation and Tourism Advisory Commission approved the revised bylaws
at their September 15, 2025, meeting.
FISCAL IMPACT:
There is not a fiscal impact.
Page 3 of 3
STAFF RECOMMENDATION:
Staff recommends approval of the revised Parks, Recreation and Tourism Advisory
Commission Bylaws.
BY-LAWS FOR THE ROANOKE COUNTY
PARKS, RECREATION AND TOURISM ADVISORY COMMISSION
Revised September 15, 2025
The Roanoke County Parks, Recreation and Tourism Advisory Commission has adopted the following articles
in order to facilitate its powers and duties in accordance with the provisions of the State Code of Virginia, Chapter
8, Sections 15.1-271 and 15.1-272 and the ordinances of the County of Roanoke, Virginia.
Article 1
That there is hereby created a Commission to be known as the Roanoke County Parks, Recreation and Tourism
Advisory Commission, hereinafter referred to as “the Commission”.
Article 2
Purpose of the Commission
The Commission shall serve as an advisory body to the Roanoke County Parks, Recreation and Tourism
Department hereinafter referred to as “the Department” and the Roanoke County Board of Supervisors. The
Commission shall serve as a liaison between the Parks, Recreation and Tourism Director hereinafter referred to
as the “Department Director”, the Board of Supervisors, and the citizens of the community. The Commission
may be asked to consult with and advise the County Administrator, the Department Director, the Department
management staff and the Board of Supervisors in matters affecting policies, programs, personnel, finances,
and the acquisition and disposal of lands and properties related to the total community recreation program, and
to its long-range, projected program for the Department.
Article 3
Membership
Section 1. The Commission shall be appointed by the Board of Supervisors according to the following
schedule: one member from each of the Magisterial Districts in the County and two members At
Large from the County of Roanoke. The Director of Parks, Recreation and Tourism shall serve
as a non-voting, ex-officio member of the Commission.
Section 2. The Commission shall consist of seven (7) members. The Board of Supervisors shall appoint
members for a term of three (3) years on varying years so that no more than five (5) members
are being replaced in any one (1) year. There will be one Commissioner per magisterial district
and two at-large Commissioners.
Section 3. Attendance at Commission meetings is imperative, and acceptance of appointment constitutes
an obligation to attend and participate in monthly meetings to the fullest extent. Three (3)
consecutive absences or four (4) absences in any 12-month period, except in the case of illness
or emergency, will be considered non-committal and will be addressed on an individual basis.
Non-committal members may be asked to resign from the Commission or upon request for
removal by the Board of Supervisors. Furthermore, excessive partial attendance at meetings will
be addressed on an individual basis, resulting in possible resignation or request for removal by
the Board of Supervisors.
Section 4. The Chairperson of the Board of Supervisors may, by and with consent of the Commission, on
recommendation of the Commission, remove any member of the Commission for misconduct or
neglect of duty.
Section 5. Vacancies occasioned by removal, resignation, or otherwise shall be reported to the Board of
Supervisors by the Department Director, and shall be filled in like manner as original
appointments, except that the term of office is restricted to the unexpired term of office.
Section 6. Commission members shall serve without monetary compensation. If previously approved by the
Department Director and the Commission Chairperson, members can be reimbursed for travel
and subsistence to professional recreation meetings, conferences and workshops, and such
reimbursement being made in compliance with the general policies of Roanoke County.
Article 4
Officers
Section 1. The Officers of the Commission shall be a Chairperson, Vice-Chairperson, Secretary, and/or Past
Chairman. The Officers shall be elected at the organizational meeting in October to serve for one
(1) year with each officer position rotating forward, or until a successor or vacancy occurs.
Commission members must have served one (1) full year before being eligible for election to an
officer position No officer shall serve more than two (2) consecutive terms in the same position.
Section 2. The Commission shall adopt by-laws, rules and regulations governing its procedure that are
consistent with the provisions of the State law and the approved ordinance as set forth by the
Roanoke County Board of Supervisors.
Article 5
Meetings
Section 1. Regular meetings shall be held the third Monday of every other month during the year.
Section 2. Special meetings shall be called by the Chairperson or upon the written request of at least two
(2) members; the time and place to be designated in the notice of such call.
Section 3. The time and place for the meeting shall be designated by the Chairperson.
Section 4. The first regular meeting in September of each year shall be called the organizational meeting.
The purpose of this meeting shall be the election of officers, the presentation of the annual report,
reviewing the inventory report, and other business that may need to come before such meetings.
Section 5. The majority of the members present in person at any duly constituted meeting shall have the full
authority of the Commission, except the amendment of these By-Laws, and provided that no fewer
than five (5) members shall constitute an annual meeting.
Section 6. All meetings are open to the public.
Section 7. Meetings shall be conducted in accordance with procedures prescribed in the By-Laws and
decisions reached only after full consideration and debate on the issue in question.
Section 8. The following shall be the order of business of the Commission, by the Rules of Order may be
suspended and any matters considered or postponed by action of the Commission.
Section 9. Order of Business
a. Call to Order
b. Roll Call
c. Consideration of minutes of last regular meeting and of any special meetings held
subsequently and their approval or amendment.
d. Unfinished Business
e. Reports (as necessary to conduct business)
f. Petitions and Communications
g. New Business
h. Other Business
i. Adjournment
Section 10. Commission meeting minutes will be prepared and distributed by a Department staff member.
Meeting minutes will be distributed at least one (1) week prior to the next Commission meeting.
Article 6
Duties and Responsibilities of the Commission
Section 1. The Commission shall make recommendations for the following: establishment of supervised
recreation and tourism activities for the County; to set apart for use as parks, playground,
recreation centers, water areas, or other recreation areas and structures, any lands or buildings
owned by or leased to the County and for approval by the Board of Supervisors, and may suggest
improvements of such lands, buildings, and structures as may be necessary to the recreation
program within those funds allocated to the Department; in the construction, equipping, operation
and maintenance of parks, playgrounds, recreation centers, and all buildings and structures
necessary or useful to Department function; in regard to other recreation facilities which are
owned or controlled by the Department of leased or loaned to the Department.
Section 2. The Commission shall advise in the acceptance by the County any grant, gift, bequest or donation
of any personal or real property which is to be made available for public recreation purposes and
which is judged to be of present or possible future use for recreation or parks.
Section 3. The Commission shall advise and provide comments and input in the area of Department staffing
levels and needs recommended by the Director, contingent upon appropriate funding in the
Budget.
Section 4. The Commission shall interpret the services of the Department to the community and interpret
the needs and desires of the community to the Department and as necessary or requested to the
Board of Supervisors.
Section 5. The Commission shall determine and establish the general policies to be followed in carrying out
the purpose for which the Commission was established.
Section 6. Financial Duties and Responsibilities: The Commission shall have no authority to enter into any
contract or incur any obligation binding the governing body of Roanoke County.
a. The Commission shall provide advice and input to the Department Director during the budget
preparation process. The Commission shall offer an endorsement to the County
Administrator, through a vote during a Commission meeting, that the annual budget is
sufficient to finance the programs of the Department and is necessary for the welfare of the
residents of the County of Roanoke. The budget shall be submitted to the County
Administrator to hear the requests.
b. The Commission shall offer an endorsement to the Board of Supervisors via the County
Administrator through a vote during a Commission meeting that a budget for capital
improvements acquisition and development prepared by the Department Director is in
accordance with the Master Plan for Parks, Recreation and Tourism for the County and is
sufficient to meet the needs of the residents of the County of Roanoke.
Section 7. Planning Duties and Responsibilities:
a. Participate in the development of the Master Plan for Parks, Recreation and Tourism in
cooperation with the Department and the Planning Commission for the acquisition and
development of an adequate system of parks, facilities, and recreational programs for the
residents of the County of Roanoke. and update same yearly, consistent with the Master Plan.
b. Investigate and determine the needs and interest of the community for recreation facilities and
programs and recommend a recreation program to meet these needs.
c. Provide advice and guidance to the Department regarding modifications, additions and
deletions to Department programs and projects to meet the needs and mission of the
Department.
Article 7
Section 1. Director’s Relationship: The Director shall have a continuing responsibility to explain the
organization, responsibilities, and working relations to the Commission, explain program
objectives to them in details of organization, and assist in all matters of interest to the operation
of the efficient program. He is an ex-officio member (by virtue of this office) and attends committee
meetings. He keeps the Commission informed concerning the interests, needs, objectives,
progress, plans and other factors of importance to them. The Director shall be the official medium
of communication between the employees of the Department and the Commission.
Section 2. Chairperson: The Chairperson shall preside at all meetings, sign official papers, appoint
committees, call special meetings when he or she deems it advisable, and perform all such duties
as usually handled by a chairperson, except when such duties are properly delegated. The
Chairperson may succeed his or her self and shall be elected from among the members who have
served more than one (1) year.
Section 3. Vice-Chairperson: The Vice-Chairperson of the Commission in the absence of the Chairperson
shall perform all the duties of the Chairperson. The Vice-Chairperson shall be charged with the
responsibility to see that all standing and temporary committees function as planned by the
Commission.
Section 4. Secretary: The Secretary shall perform the usual duties pertaining to the office. In the absence
of both the Chairperson and Vice-Chairperson, the Secretary shall perform all duties of the
Chairperson. In the absence of all elected officers, the Commission shall elect a Chairperson Pro
Tempore who shall perform the duties of the Chairperson; The Secretary shall keep, or cause to
be kept, a full and true permanent record of all meetings of the Commission. This includes regular
meetings plus reports of standing committees shall be the custodian of all documents committed
to his/her care. The Secretary shall issue, or cause to be issued, notices of the regular and special
meetings. Also, the Secretary shall issue minutes of the previous meeting to the Commission
prior to the meetings. The Secretary may elect to delegate the record keeping and distribution of
meeting minutes to a Department staff member.
Article 8
The Commission shall make full and complete reports to the Roanoke County Administrator and/or Board of
Supervisors as requested and at such other times as the Commission deems appropriate. The fiscal year of the
Commission shall conform to that of the governing body of Roanoke County.
Article 9
Amendments
These By-Laws may be amended by the membership of the Commission at a meeting at which there is a quorum,
held after reasonable notice to the members of the Commission, and upon concurrence of the Roanoke County
Board of Supervisors.
APPROVED BY:
September 15, 2025
Chairperson, Roanoke County Parks, Recreation
and Tourism Advisory Commission
Edited by: Allen Hayes
(September 12, 2025)
Capital
Unappropriated % of Board Expenditure
Balance Revenues Contingency Contingency Reserves
Unaudited balance as of June 30, 2025 31,213,980$ -$ -$ 613,094$
Approved Sources:
Appropriated from 2025-26 budget (Ordinance 052725-2) - 50,000 - 1,420,700
Addition from 2024-25 close out and reimbursemnts of completed projects 147,219
Approved Uses:
Appropriated from 2025-26 budget (Ordinance 052725-2) - - - (1,746,047)
Balance at October 14, 2025 31,213,980$ 11.5% 50,000$ -$ 434,966$
County of Roanoke
Unappropriated Balance, Board Contingency, and Capital Reserves
Fiscal Year 2025-2026
General Government
Changes in outstanding debt for the fiscal year to date were as follows:
Unaudited
Outstanding Outstanding
June 30, 2025 Additions Deletions October 14, 2025
Debt type:
VPSA School Bonds 109,321,388$ -$ 7,026,556$ 102,294,832$
Lease Revenue Bonds 72,515,000 - 4,715,000 67,800,000
Temporary Literary Loans*31,674,051 19,865,211 - 51,539,262
Subtotal 213,510,439 19,865,211 11,741,556 221,634,094
Premiums 13,244,796 - - 13,244,796
226,755,235$ 19,865,211$ 11,741,556$ 234,878,890$
Summary by entity:
County 77,345,868$ -$ 4,715,000$ 72,630,868$
Schools 149,409,367 19,865,211 7,026,556 162,248,022
226,755,235$ 19,865,211$ 11,741,556$ 234,878,890$
* The County has been approved for $75 million in Literary Loans. This amount will not be turned into permanent
loans until all monies are drawn down for the three school projects approved for funding which are:
Glen Cove and W.E. Cundiff Elementary Schools and the Roanoke County Career and Technology Center
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. I.1
AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE
COUNTY, VIRGINIA HELD AT THE ROANOKE COUNTY ADMINISTRATION CENTER
MEETING DATE: October 14, 2025
AGENDA ITEM: Work session for the Board with representatives from the
Roanoke Regional Partnership on the State of Talent
Attraction presentation
SUBMITTED BY: Rhonda Perdue
Chief Deputy Clerk to the Board of Supervisors
APPROVED BY: Richard L. Caywood
County Administrator
ISSUE:
This time has been set aside for Julia Boas, Director of Business Investment, to share
the State of Talent Attraction presentation.
AT A REGULAR MEETING OF THE BOARD OF SUPERVISORS OF ROANOKE
COUNTY, VIRGINIA, HELD AT THE ROANOKE COUNTY ADMINISTRATION
CENTER ON TUESDAY, OCTOBER 14, 2025
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.